| 个人所得稅率 | ||||||||
|---|---|---|---|---|---|---|---|---|
| 应缴稅收入 (令吉) | 目前 | | 最新 | |||||
| 稅率(%) | 应缴稅额(令吉) | 回扣350令吉后 | 稅率(%) | 应缴稅额(令吉) | 回扣400令吉后 | 稅务节省 | ||
| 令吉 | (%) | |||||||
| 1-2,500 | 0 | - | | 0 | - | - | - | - |
| > 2,500-5,000 | 1 | 25 | | 1 | 25 | | | |
| | | 25 | - | | 25 | - | - | - |
| > 5,000-10,000 | 3 | 150 | | 3 | 150 | | | |
| | | 175 | - | | 175 | - | - | - |
| > 10,000-20,000 | 3 | 300 | | 3 | 300 | | | |
| | | 475 | 125 | | 475 | 75 | 50 | 40 |
| > 20,000-35,000 | 7 | 1,050 | | 7 | 1,050 | | | |
| | | 1,525 | 1,175 | | 1,525 | 1,125 | 50 | 4.26 |
| > 35,000-50,000 | 13 | 1,950 | | 12 | 1,800 | | | |
| | | 3,475 | 3,475 | | 3,325 | 3,325 | 150 | 4.32 |
| > 50,000-70,000 | 19 | 3,800 | | 19 | 3,800 | | | |
| | | 7,275 | 7,275 | | 7,125 | 7,125 | 150 | 2.06 |
| > 70,000-100,000 | 24 | 7,200 | | 24 | 7,200 | | | |
| | | 14,475 | 14,475 | | 14,325 | 14,325 | 150 | 1.04 |
| > 100,000-150,000 | 27 | 13,500 | | 27 | 13,500 | | | |
| | | 27,975 | 27,975 | | 27,825 | 27,825 | 150 | 0.54 |
| > 150,000-250,000 | 27 | 27,000 | | 27 | 27,000 | | | |
| | | 54,975 | 54,975 | | 54,825 | 54,825 | 150 | 0.27 |
| > 250,000 | 28 | | | 27 | | | | |
2008年8月30日星期六
个人所得税率
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