Malaysia Corporate Tax Calculator
Enter your company's chargeable income to calculate Malaysia corporate income tax — SME preferential rates vs standard 24% rate.
Company Details
RM
SME Tiered Rates
First RM 150,00015%
RM 150,001 – RM 600,00017%
Above RM 600,00024%
Enter chargeable income and click Calculate Tax to see results.
Tax Payable
RM 0
at 24% standard rate
Breakdown
SME Bracket Breakdown
This estimate is based on standard LHDN corporate income tax rates. Pioneer status, investment tax allowances, or other MIDA incentives are not factored in. Consult a licensed tax advisor for complex structures.
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Summary
Enter your company's chargeable income to calculate Malaysia corporate income tax — SME preferential rates vs standard 24% rate.
How it works
- Enter your company's chargeable income for the year of assessment.
- Select whether your company qualifies as an SME (paid-up capital ≤ RM 2.5M and annual revenue ≤ RM 50M).
- For SMEs, the calculator applies the tiered preferential rates: 15% on the first RM 150,000, 17% on the next RM 450,000, then 24% on the balance.
- For standard companies, a flat 24% rate is applied to total chargeable income.
- Tax payable, after-tax profit, and effective tax rate are shown instantly.
Use cases
- Estimate annual corporate tax liability before year-end planning.
- Compare tax burden between SME preferential rates and the standard 24% rate.
- Plan dividend distributions and retained earnings based on after-tax profit.
- Prepare financial forecasts and investor presentations with accurate tax figures.
- Determine if incorporating as an SME-eligible entity produces material tax savings.
- Model tax impact of revenue growth crossing the RM 50 million SME threshold.
- Cross-check LHDN tax assessments for straightforward single-company scenarios.
Frequently Asked Questions
Last updated: 2026-07-23 ·
Reviewed by Nham Vu