Rental Income Tax Calculator Malaysia 2026

Rental Details

RM

Number of months the property is tenanted (0–12).

Resident: 182+ days in Malaysia. Non-resident: flat 30% on adjusted rental.

RM

Employment/business income — determines your marginal tax bracket for rental income.

Allowable Deductions

Section 33–34 ITA 1967 • PR 12/2018

RM
RM
RM
RM
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RM

For subsequent tenants only. Initial agent fee is a capital cost (not deductible).

Tax Breakdown

Rental Income

Gross Annual Rental RM 0
Total Deductions RM 0
Net Rental Income RM 0

Tax Payable on Rental

Tax on Rental Income RM 0
Effective Tax Rate 0.0%
Net Rental After Tax RM 0

Monthly Breakdown

Monthly Net After Tax RM 0

Resident vs Non-Resident

Resident Tax RM 0
Non-Resident Tax (30%) RM 0

Tax Rate Reference

Resident Progressive Rates (YA 2024–2025)

Chargeable Income (RM)Rate
0 – 5,0000%
5,001 – 20,0001%
20,001 – 35,0003%
35,001 – 50,0006%
50,001 – 70,00011%
70,001 – 100,00019%
100,001 – 400,00025%
400,001 – 600,00026%
600,001 – 2,000,00028%
Above 2,000,00030%

Non-Resident Rate

TypeRate
All rental income30% flat

Applied on adjusted rental (gross minus source deductions). Non-residents cannot claim personal reliefs (s.46) or rebates.

Allowable Deductions (s.33–34)

ExpenseDeductible?
Assessment tax (cukai taksiran)Yes
Quit rent (cukai tanah)Yes
Loan interest (interest only)Yes
Fire insurance premiumYes
Maintenance/management feesYes
Repairs & maintenanceYes
Agent commission (subsequent)Yes
Initial agent fee / legal feesNo (capital)
Capital improvementsNo

Source: LHDN Tax RatesPublic Ruling 12/2018LHDN Non-Resident

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