Calculate Malaysia's Sales & Service Tax (SST) or estimate your annual income tax using resident individual tax brackets. Free and instant.
RM 100.00
Before tax
RM 8.00
Tax (8%)
RM 108.00
After tax
Service tax has been 8% since 1 March 2024 (previously 6%). Sales tax is commonly 5% or 10% depending on the goods category — check the exact rate for your item on the RMCD website if unsure.
About SST & Income Tax Calculator
Two calculations Malaysians need regularly: what SST adds to a price, and roughly what income tax a resident individual owes. Both give you the breakdown rather than a single number, so you can see where the figure comes from.
Chargeable income is not your salary
This is the single biggest source of wrong answers. The income tax brackets apply to chargeable income, which is what remains after your reliefs — EPF contributions, the individual relief, lifestyle relief, insurance, medical, education and the rest — have been taken off your gross income.
Enter your gross annual salary and the tool will tell you a number that is too high, sometimes by thousands of ringgit. Work out your chargeable income from your EA form and reliefs first, then enter that. The field is labelled chargeable income for exactly this reason.
Progressive brackets, and why a raise never costs you money
Malaysia taxes income in bands, and each band's rate applies only to the portion of income inside it. Crossing into a higher bracket does not re-tax everything below at the new rate.
So a pay rise that moves you into the next bracket always leaves you better off, despite the common belief otherwise. That is also why the tool shows an effective rate alongside the total: your effective rate — total tax divided by total income — is always lower than the marginal rate of your top bracket, and it is the more honest description of what you actually pay.
Sales tax and service tax are different taxes
SST is really two systems. Sales tax applies to goods at the manufacturing or import stage, at 5% or 10% depending on the category. Service tax applies to taxable services provided by registered businesses, and the rate depends on the type of service.
The inclusive toggle handles the question that actually causes arguments: whether the price you are looking at already contains the tax. Switch it on and the tool works backwards to show you the base price and the tax hidden inside it, which is what you need when a receipt shows one total and you want to know the split.
What this estimates, and what it leaves out
The income side uses the resident individual brackets, which is a real answer for most salaried people and no answer at all for several groups. It does not model business or partnership income, non-resident rates, zakat, or the rebate available at lower chargeable incomes, and it is an annual figure rather than the monthly PCB deducted from your payslip.
Tax rules also change between assessment years. Treat the result as a planning estimate, and check the current year's rates and reliefs on the LHDN website — or ask a licensed tax agent — before you rely on a number for anything that gets filed.
Frequently asked questions
What is chargeable income?
Your total annual income minus every relief and deduction you are entitled to, including EPF and the individual relief. It is the figure the tax brackets apply to, and it is always lower than your gross salary.
Will moving into a higher tax bracket reduce my take-home pay?
No. Only the income above the bracket threshold is taxed at the higher rate, so earning more always leaves you with more after tax.
What is the difference between sales tax and service tax?
Sales tax applies to goods at the manufacturing or import stage. Service tax applies to taxable services supplied by registered businesses. Together they make up SST, and the applicable rate depends on the category of goods or service.
Can I use this figure for my tax filing?
Treat it as an estimate for planning. It excludes rebates, zakat and business income, uses resident individual rates, and tax rules change between assessment years — check LHDN or a licensed tax agent before filing.