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Methodology · Sources · Last reviewed May 2026

The math, the sources, the limits.

Every formula on Kalkulatorapp.com, with the official source for each rate, bracket, and rule. If a number on a calculator looks wrong, this page is where to check it.

How we approach accuracy

For every calculator, we work from the official source — LHDN, KWSP, Bank Negara Malaysia, the Stamp Act 1949 — and not from secondhand reporting. When the government changes a rate, we update within days and update the "Last verified" date on the relevant calculator. If you spot a discrepancy, please email us with your inputs and the expected number; we credit reporters in the changelog.

Income tax — YA 2025 (filed 2026)

Formula

Resident individual income tax Chargeable Income = Gross Income
  − EPF Relief (min(Gross × 11%, RM 4,000))
  − Personal Relief (RM 9,000)
  − Lifestyle (max RM 2,500)
  − Medical (max RM 10,000)
  − Insurance & takaful (max RM 7,000)
  − Voluntary EPF / PRS (max RM 4,000)
  − Other reliefs

Tax = Σ (income in bracket × bracket rate)
Final Tax = max(0, Tax − RM 400 rebate if Chargeable ≤ RM 35,000)

Brackets (YA 2025, unchanged from YA 2023)

Chargeable income (RM)Rate
0 – 5,0000%
5,001 – 20,0001%
20,001 – 35,0003%
35,001 – 50,0006%
50,001 – 70,00011%
70,001 – 100,00019%
100,001 – 400,00025%
400,001 – 600,00026%
600,001 – 2,000,00028%
Above 2,000,00030%

Source: Lembaga Hasil Dalam Negeri Malaysia (LHDN) ↗

What this calculator does NOT cover: joint assessment, business income, foreign-sourced income, special incentives (e.g. Returning Expert Programme), zakat rebate, mid-year tax reliefs introduced via Budget. For these, consult a registered tax agent.

EPF (KWSP) projection

Formula

EPF compounding projection For each year from current age to retirement age:
  Employer rate = 13% if salary ≤ RM 5,000 else 12%
  Annual contribution = Monthly salary × 12 × (11% + employer rate)
  Balance = (Balance + Contribution) × (1 + dividend)
  Salary = Salary × (1 + annual increase)

Source: KWSP Member Contribution Rates ↗

Limits: assumes constant dividend rate and constant salary growth — both vary in reality. Doesn't model i-Saraan voluntary contributions, Account 2 withdrawals, or Account 3 (Akaun Fleksibel) flexibility introduced in 2024.

Car loan

Flat rate (Malaysia standard)

Hire-Purchase flat rate Total Interest = Principal × Annual Rate × Years
Total Repayment = Principal + Total Interest
Monthly Installment = Total Repayment ÷ (Years × 12)

Effective APR ≈ solved iteratively from the equivalent reducing-balance payment

Reducing balance (for comparison)

Standard amortising loan i = annual rate ÷ 12
n = years × 12
Monthly = P × i ÷ (1 − (1 + i)−n)

Source: Hire-Purchase Act 1967 (Malaysia), as administered under Bank Negara Malaysia ↗ regulations.

What this calculator does NOT cover: early-settlement Rule of 78 calculations, balloon payments, processing fees, insurance bundling, or promotional rebates — all of which materially affect the true cost of a car loan. Always request a settlement statement from the bank before deciding.

Stamp duty (property)

Memorandum of Transfer (MOT)

MOT — Stamp Act 1949, Schedule 1 1% on first RM 100,000
2% on RM 100,001 – RM 500,000
3% on RM 500,001 – RM 1,000,000
4% above RM 1,000,000

Loan agreement

Loan instrument Stamp Duty = 0.5% × Loan Amount

First-time homebuyer exemption

Residential property only. Full MOT exemption for purchases up to RM 500,000; partial exemption (75% on the duty for the first RM 500,000 portion) for purchases between RM 500,001 and RM 1,000,000.

Source: LHDN Stamp Duty ↗ and the Stamp Act 1949. Exemption thresholds are subject to change in each annual Budget — verify before exchanging contracts.

Salary (take-home)

🇲🇾 Malaysia

Monthly deductions EPF (employee): 11% × gross
SOCSO: 0.5% × min(gross, RM 4,925)
EIS: 0.2% × min(gross, RM 4,925)
PCB: annualised income tax ÷ 12 (using YA 2025 brackets above)

Sources: KWSP, PERKESO (SOCSO + EIS), LHDN.

🇸🇬 Singapore

CPF — employee share by age Up to 55: 20% × min(gross, S$ 8,000)
56–60: 17%
61–65: 11.5%
66–70: 7.5%
Above 70: 5%

Singapore income tax is filed annually, not deducted monthly — it is therefore not included in the take-home figure.

Source: Central Provident Fund Board (CPF).

🇮🇩 Indonesia

Monthly deductions + PPh 21 BPJS Kesehatan: 1% × min(gross, Rp 12,000,000)
JHT (BPJS Ketenagakerjaan): 2% × gross
JP: 1% × min(gross, Rp 10,042,500)
PPh 21: progressive on (annual × 12 − BPJS × 12 − PTKP) ÷ 12

PTKP (personal tax allowance) varies by marital status and number of dependents (TK/0 = Rp 54M up to K/3 = Rp 72M).

🇵🇭 Philippines

Monthly deductions + BIR tax SSS: 4.5% × min(gross, ₱ 35,000)
PhilHealth: 2.5% × min(gross, ₱ 100,000)
Pag-IBIG: 2% × min(gross, ₱ 10,000)
BIR: TRAIN-law progressive brackets, annualised

🇹🇭 Thailand

Monthly deductions + tax Social Security: 5% × min(gross, ฿ 15,000)
Income tax: progressive on (annual × 12 − 50% expense (max ฿ 100k) − ฿ 60k personal − SS) ÷ 12

What we don't model (yet)

Across all calculators, we knowingly leave out: employer-specific arrangements (gratuity, signing bonus tax treatment), regional variations within a country, mid-year regulatory changes that haven't been confirmed, and any rate that is still under negotiation or pending parliamentary approval. When in doubt, we err on the side of the published rate, not the rumoured one.

Changelog

For estimation only. Not financial, tax, or legal advice. The formulas above are simplified for clarity and do not capture every special case in Malaysian or regional tax law. For decisions that matter, confirm with a qualified professional or the relevant authority.