Income Tax (LHDN)

Finance

Income tax in Malaysia is administered by LHDN, the Inland Revenue Board (Lembaga Hasil Dalam Negeri). Individuals and businesses are taxed on income earned, with individuals assessed on a progressive scale where higher income bands are taxed at higher rates. Residents enjoy tax reliefs and rebates, while non-residents are taxed at a flat rate. Employees usually have monthly tax deducted at source (PCB/MTD) by their employer, then reconcile it in an annual return. You must register a tax file once your income is taxable. Rates, bands, and reliefs are revised in budgets and subject to the latest rules.

Income Tax (LHDN)

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