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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 |
![](https://iflexi.asia:5229/wp-content/uploads/2023/06/Tax-Rate-2023-Main.jpg)
![](https://iflexi.asia:5229/wp-content/uploads/2023/06/Tax-Rate-2023-Details.png)
Tax Relief
1. New Tax Relief. Assessment for children with learning disabilities. PP033
![](https://iflexi.asia:5229/wp-content/uploads/2023/06/Tax-Relief-1-PP033.png)
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)
![](https://iflexi.asia:5229/wp-content/uploads/2023/06/Tax-Relief-1-PP033-TP12023.png)
![](https://iflexi.asia:5229/wp-content/uploads/2023/06/Tax-Relief-1-PP033-System.png)
2. PP022 CHILDCARE AND KINDERGARTEN FEES Extend to Year 2024
![](https://iflexi.asia:5229/wp-content/uploads/2023/06/Tax-Relief-2-PP022.png)
![](https://iflexi.asia:5229/wp-content/uploads/2023/06/Tax-Relief-2-PP022-System.png)
3. PP099 SKIM SIMPANAN PENDIDIKAN NASIONAL (SSPN) Extend to Year 2024
![](https://iflexi.asia:5229/wp-content/uploads/2023/06/Tax-Relief-3-PP009.png)
![](https://iflexi.asia:5229/wp-content/uploads/2023/06/Tax-Relief-3-PP009-System.png)