Malaysia Corporate Income Tax (CIT) Calculator
Calculate your corporate tax liability under Inland Revenue Board of Malaysia (LHDN) rules: tiered SME concessional rates (15%, 17%, 24%) or 24% standard corporate rate in MYR.
⚡ Common Enterprise Profiles
Company Financial Parameters
LHDN Corporate Tax Matrix
| Income Tier | Tax Rate | Tax Payable (MYR) |
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Engr. Muhammad Shahzad
Verified Systems Specialist & EngineerPrincipal systems architect and statutory compliance engineer. Specialist in Malaysian statutory frameworks, LHDN income tax schedules, EPF/KWSP regulations, and Bank Negara Malaysia financing guidelines.
Frequently Asked Questions (Statutory FAQs)
What are the SME corporate tax brackets in Malaysia?
For resident MSMEs (paid-up capital <= RM 2.5 million and gross business income <= RM 50 million): First RM 150,000 of chargeable income is taxed at 15%; Next RM 450,000 (150,001 to 600,000) is taxed at 17%; Chargeable income exceeding RM 600,000 is taxed at the standard 24% rate.
What is the corporate income tax rate for non-SME companies in Malaysia?
Companies with paid-up capital exceeding RM 2.5 million or part of a group with larger capital are taxed at a flat rate of 24% on all chargeable income.
What are CP204 tax estimates in Malaysia?
Every company must furnish an estimate of its tax payable (Form CP204) for each Year of Assessment not later than 30 days before the beginning of the basis period and pay equal monthly installments.
Are foreign-source income remittances taxable in Malaysia?
Foreign source income remitted into Malaysia by resident companies is subject to income tax unless specifically exempted under bilateral tax treaties or economic substance criteria.
What tax incentives are available under MIDA pioneer status?
Eligible companies granted Pioneer Status by MIDA enjoy corporate tax exemption on 70% to 100% of statutory income for a period of 5 to 10 years.