Free Tool
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
RM
RM
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 – 5,000 | 0% |
| 5,001 – 20,000 | 1% |
| 20,001 – 35,000 | 3% |
| 35,001 – 50,000 | 6% |
| 50,001 – 70,000 | 11% |
| 70,001 – 100,000 | 19% |
| 100,001 – 400,000 | 25% |
| 400,001 – 600,000 | 26% |
| 600,001 – 2,000,000 | 28% |
| Above 2,000,000 | 30% |
Non-Resident Rate
| Type | Rate |
|---|---|
| All rental income | 30% flat |
Applied on adjusted rental (gross minus source deductions). Non-residents cannot claim personal reliefs (s.46) or rebates.
Allowable Deductions (s.33–34)
| Expense | Deductible? |
|---|---|
| Assessment tax (cukai taksiran) | Yes |
| Quit rent (cukai tanah) | Yes |
| Loan interest (interest only) | Yes |
| Fire insurance premium | Yes |
| Maintenance/management fees | Yes |
| Repairs & maintenance | Yes |
| Agent commission (subsequent) | Yes |
| Initial agent fee / legal fees | No (capital) |
| Capital improvements | No |
Source: LHDN Tax Rates • Public Ruling 12/2018 • LHDN Non-Resident
Stop guessing. Start cashflowing.
Ready to find cashflow-positive properties?
The only data-driven directory of cashflow-positive properties in Malaysia — with side-by-side conventional and Islamic financing analysis for every listing.
Get PropCashflow — SGD 999 →One-time payment · Lifetime updates · Updated weekly