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Tax Rate and Tax Relief changes for Year 2023
iFlexiHRMS-1740 Tax Rate and Tax Relief changes for Year 2023
LHDN website had update new document on 13/06/2023. https://www.hasil.gov.my/majikan/majikan-payroll-spesifikasi-data/
The new document at this link. https://www.hasil.gov.my/media/wpbhqi4x/spesifikasi-kaedah-pengiraan-berkomputer-pcb-2023-final-01062023.pdf There are new updates focus on Tax Rate and Tax Relief.
Based on PCB calculator http://calcpcb.hasil.gov.my/ year 2023, the calculation had been verified.
Tax Rate
| P (RM) | M (RM) | R (%) | B Category 1 & 3 (RM) | B Category 2 (RM) |
| 5,001 – 20,000 | 5,000 | 1 | -400 | -800 |
| 20,001 – 35,000 | 20,000 | 3 | -250 | -650 |
| 35,001 – 50,000 | 35,000 | 6 | 600 | 600 |
| 50,001 – 70,000 | 50,000 | 11 | 1,500 | 1,500 |
| 70,001 – 100,000 | 70,000 | 19 | 3,700 | 3,700 |
| 100,001 – 250,000 | 100,000 | 25 | 9,400 | 9,400 |
| 250,001 – 400,000 | 100,000 | 25 | 9,400 | 9,400 |
| 400,001 – 600,000 | 400,000 | 26 | 84,400 | 84,400 |
| 600,000 – 1,000,000 | 600,000 | 28 | 136,400 | 136,400 |
| 1,000,001 – 2,000,000 | 600,000 | 28 | 136,400 | 136,400 |
| 2,000,001 onwards | 2,000,000 | 30 | 528,400 | 528,400 |
Tax Relief
1. New Tax Relief. Assessment for children with learning disabilities. PP033
Customer can check TP1 Form BORANG PCB/TP1 (1/2023)
https://www.hasil.gov.my/media/hbbp40oe/borang-tp1-2023.pdf
TP1 Form 2023 (The report will be updated later)
2. PP022 CHILDCARE AND KINDERGARTEN FEES Extend to Year 2024
3. PP099 SKIM SIMPANAN PENDIDIKAN NASIONAL (SSPN) Extend to Year 2024
