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LEMBAGA HASIL DALAM NEGERI MALAYSIA

JADUAL POTONGAN CUKAI BULANAN


SCHEDULE OF MONTHLY TAX DEDUCTIONS
untuk kegunaan majikan yang tidak menggunakan
perisian pembayaran gaji berkomputer (payroll system)

BERKUATKUASA MULAI TAHUN 2014


WITH EFFECTIVE FROM YEAR 2014

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014


EFFECTIVE 2014

B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

Jumlah
Saraan Bersih
Bulanan
Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

Kategori

2575
2580
2585
2590
2595
2600
2605
2610
2615
2620
2625
2630
2635
2640
2645
2650
2655
2660
2665
2670
2675
2680
2685
2690
2695

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
2571
2576
2581
2586
2591
2596
2601
2606
2611
2616
2621
2626
2631
2636
2641
2646
2651
2656
2661
2666
2671
2676
2681
2686
2691

Married
Married,
Married,
Married,
Married,
Married,

1.15
1.45
1.75
2.05
2.35
2.65
2.95
3.25
3.55
3.85
4.15
4.45
4.75
5.05
5.35
5.65
5.95
6.25
6.55
6.85
7.15
7.45
7.75
8.05
8.35

K
RM
-

KA1
RM
-

KA2
RM
-

KA8
RM
-

KA9
RM
-

KA10
RM
-

61

K
RM
1.15
1.45
1.75
2.05
2.35
2.65
2.95
3.25
3.55
3.85
4.15
4.45
4.75
5.05
5.35
5.65
5.95
6.25
6.55
6.85
7.15
7.45
7.75
8.05
8.35

KA1
RM
1.25
1.55
1.85
2.15
2.45
2.75
3.05
3.35

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

KA2
RM
-

KA8
RM
-

KA9
RM
-

KA10
RM
-

P.U. (A) 35
2696
2701
2706
2711
2716
2721
2726
2731
2736
2741
2746
2751
2756
2761
2766
2771
2776
2781
2786
2791
2796
2801
2806
2811
2816
2821
2826
2831
2836
2841
2846
2851
2856
2861
2866
2871
2876
2881
2886
2891
2896
2901
2906
2911
2916
2921
2926
2931

2700
2705
2710
2715
2720
2725
2730
2735
2740
2745
2750
2755
2760
2765
2770
2775
2780
2785
2790
2795
2800
2805
2810
2815
2820
2825
2830
2835
2840
2845
2850
2855
2860
2865
2870
2875
2880
2885
2890
2895
2900
2905
2910
2915
2920
2925
2930
2935

8.65
8.95
9.25
9.55
9.85
10.15
10.45
10.75
11.05
11.35
11.65
11.95
12.25
12.55
12.85
13.15
13.45
13.75
14.05
14.35
14.65
14.95
15.25
15.55
15.85
16.15
16.45
16.75
17.05
17.35
17.65
17.95
18.25
18.55
18.85
19.15
19.45
19.75
20.05
20.35
20.65
20.95
21.25
21.55
21.85
22.15
22.45
22.75

62

8.65
8.95
9.25
9.55
9.85
10.15
10.45
10.75
11.05
11.35
11.65
11.95
12.25
12.55
12.85
13.15
13.45
13.75
14.05
14.35
14.65
14.95
15.25
15.55
15.85
16.15
16.45
16.75
17.05
17.35
17.65
17.95
18.25
18.55
18.85
19.15
19.45
19.75
20.05
20.35
20.65
20.95
21.25
21.55
21.85
22.15
22.45
22.75

3.65
3.95
4.25
4.55
4.85
5.15
5.45
5.75
6.05
6.35
6.65
6.95
7.25
7.55
7.85
8.15
8.45
8.75
9.05
9.35
9.65
9.95
10.25
10.55
10.85
11.15
11.45
11.75
12.05
12.35
12.65
12.95
13.25
13.55
13.85
14.15
14.45
14.75
15.05
15.35
15.65
15.95
16.25
16.55
16.85
17.15
17.45
17.75

1.05
1.35
1.65
1.95
2.25
2.55
2.85
3.15
3.45
3.75
4.05
4.35
4.65
4.95
5.25
5.55
5.85
6.15
6.45
6.75
7.05
7.35
7.65
7.95
8.25
8.55
8.85
9.15
9.45
9.75
10.05
10.35
10.65
10.95
11.25
11.55
11.85
12.15
12.45
12.75

1.15
1.45
1.75
2.05
2.35
2.65
2.95
3.25
3.55
3.85
4.15
4.45
4.75
5.05
5.35
5.65
5.95
6.25
6.55
6.85
7.15
7.45
7.75

1.25
1.55
1.85
2.15
2.45
2.75

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014


EFFECTIVE 2014

B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

Jumlah
Saraan Bersih
Bulanan
Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

Kategori

2940
2945
2950
2955
2960
2965
2970
2975
2980
2985
2990
2995
3000
3005
3010
3015
3020
3025
3030
3035
3040
3045
3050
3055
3060

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
2936
2941
2946
2951
2956
2961
2966
2971
2976
2981
2986
2991
2996
3001
3006
3011
3016
3021
3026
3031
3036
3041
3046
3051
3056

Married
Married,
Married,
Married,
Married,
Married,

23.05
23.35
23.65
23.95
24.25
24.55
24.85
25.15
25.45
25.75
26.05
26.35
26.65
26.95
27.25
27.55
27.85
28.15
28.45
28.75
29.05
29.35
29.65
29.95
30.25

K
RM
-

KA1
RM
-

KA2
RM
-

KA8
RM
-

KA9
RM
-

KA10
RM
-

63

K
RM

KA1
RM

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

23.05
23.35
23.65
23.95
24.25
24.55
24.85
25.15
25.45
25.75
26.05
26.35
26.65
26.95
27.25
27.55
27.85
28.15
28.45
28.75
29.05
29.35
29.65
29.95
30.25

18.05
18.35
18.65
18.95
19.25
19.55
19.85
20.15
20.45
20.75
21.05
21.35
21.65
21.95
22.25
22.55
22.85
23.15
23.45
23.75
24.05
24.35
24.65
24.95
25.25

13.05
13.35
13.65
13.95
14.25
14.55
14.85
15.15
15.45
15.75
16.05
16.35
16.65
16.95
17.25
17.55
17.85
18.15
18.45
18.75
19.05
19.35
19.65
19.95
20.25

8.05
8.35
8.65
8.95
9.25
9.55
9.85
10.15
10.45
10.75
11.05
11.35
11.65
11.95
12.25
12.55
12.85
13.15
13.45
13.75
14.05
14.35
14.65
14.95
15.25

3.05
3.35
3.65
3.95
4.25
4.55
4.85
5.15
5.45
5.75
6.05
6.35
6.65
6.95
7.25
7.55
7.85
8.15
8.45
8.75
9.05
9.35
9.65
9.95
10.25

1.05
1.35
1.65
1.95
2.25
2.55
2.85
3.15
3.45
3.75
4.05
4.35
4.65
4.95
5.25

KA8
RM
-

KA9
RM
-

KA10
RM
-

P.U. (A) 35
3061
3066
3071
3076
3081
3086
3091
3096
3101
3106
3111
3116
3121
3126
3131
3136
3141
3146
3151
3156
3161
3166
3171
3176
3181
3186
3191
3196
3201
3206
3211
3216
3221
3226
3231
3236
3241
3246
3251
3256
3261
3266
3271
3276
3281
3286
3291
3296

3065
3070
3075
3080
3085
3090
3095
3100
3105
3110
3115
3120
3125
3130
3135
3140
3145
3150
3155
3160
3165
3170
3175
3180
3185
3190
3195
3200
3205
3210
3215
3220
3225
3230
3235
3240
3245
3250
3255
3260
3265
3270
3275
3280
3285
3290
3295
3300

30.55
30.85
31.15
31.45
31.75
32.05
32.35
32.65
32.95
33.25
33.55
33.85
34.15
34.45
34.75
35.05
35.35
35.65
35.95
36.25
36.55
36.85
37.15
37.45
37.75
38.05
38.35
38.65
38.95
39.25
39.55
39.85
40.15
40.45
40.75
41.05
41.35
41.65
41.95
42.25
42.55
42.85
43.15
43.45
43.75
44.05
44.35
44.65

64

30.55
30.85
31.15
31.45
31.75
32.05
32.35
32.65
32.95
33.25
33.55
33.85
34.15
34.45
34.75
35.05
35.35
35.65
35.95
36.25
36.55
36.85
37.15
37.45
37.75
38.05
38.35
38.65
38.95
39.25
39.55
39.85
40.15
40.45
40.75
41.05
41.35
41.65
41.95
42.25
42.55
42.85
43.15
43.45
43.75
44.05
44.35
44.65

25.55
25.85
26.15
26.45
26.75
27.05
27.35
27.65
27.95
28.25
28.55
28.85
29.15
29.45
29.75
30.05
30.35
30.65
30.95
31.25
31.55
31.85
32.15
32.45
32.75
33.05
33.35
33.65
33.95
34.25
34.55
34.85
35.15
35.45
35.75
36.05
36.35
36.65
36.95
37.25
37.55
37.85
38.15
38.45
38.75
39.05
39.35
39.65

20.55
20.85
21.15
21.45
21.75
22.05
22.35
22.65
22.95
23.25
23.55
23.85
24.15
24.45
24.75
25.05
25.35
25.65
25.95
26.25
26.55
26.85
27.15
27.45
27.75
28.05
28.35
28.65
28.95
29.25
29.55
29.85
30.15
30.45
30.75
31.05
31.35
31.65
31.95
32.25
32.55
32.85
33.15
33.45
33.75
34.05
34.35
34.65

15.55
15.85
16.15
16.45
16.75
17.05
17.35
17.65
17.95
18.25
18.55
18.85
19.15
19.45
19.75
20.05
20.35
20.65
20.95
21.25
21.55
21.85
22.15
22.45
22.75
23.05
23.35
23.65
23.95
24.25
24.55
24.85
25.15
25.45
25.75
26.05
26.35
26.65
26.95
27.25
27.55
27.85
28.15
28.45
28.75
29.05
29.35
29.65

10.55
10.85
11.15
11.45
11.75
12.05
12.35
12.65
12.95
13.25
13.55
13.85
14.15
14.45
14.75
15.05
15.35
15.65
15.95
16.25
16.55
16.85
17.15
17.45
17.75
18.05
18.35
18.65
18.95
19.25
19.55
19.85
20.15
20.45
20.75
21.05
21.35
21.65
21.95
22.25
22.55
22.85
23.15
23.45
23.75
24.05
24.35
24.65

5.55 5.85 6.15


1.15
6.45
1.45
6.75
1.75
7.05
2.05
7.35
2.35
7.65
2.65
7.95
2.95
8.25
3.25
8.55
3.55
8.85
3.85
9.15
4.15
9.45
4.45
9.75
4.75
10.05
5.05
10.35
5.35
10.65
5.65
10.95
5.95
11.25
6.25
11.55
6.55
11.85
6.85
12.15
7.15
12.45
7.45
12.75
7.75
13.05
8.05
13.35
8.35
13.65
8.65
13.95
8.95
14.25
9.25
14.55
9.55
14.85
9.85
15.15
10.15
15.45
10.45
15.75
10.75
16.05
11.05
16.35
11.35
16.65
11.65
16.95
11.95
17.25
12.25
17.55
12.55
17.85
12.85
18.15
13.15
18.45
13.45
18.75
13.75
19.05
14.05
19.35
14.35
19.65
14.65

1.25
1.55
1.85
2.15
2.45
2.75
3.05
3.35
3.65
3.95
4.25
4.55
4.85
5.15
5.45
5.75
6.05
6.35
6.65
6.95
7.25
7.55
7.85
8.15
8.45
8.75
9.05
9.35
9.65

1.05
1.35
1.65
1.95
2.25
2.55
2.85
3.15
3.45
3.75
4.05
4.35
4.65

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014


EFFECTIVE 2014

B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

Jumlah
Saraan Bersih
Bulanan
Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

Kategori

3305
3310
3315
3320
3325
3330
3335
3340
3345
3350
3355
3360
3365
3370
3375
3380
3385
3390
3395
3400
3405
3410
3415
3420
3425

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
3301
3306
3311
3316
3321
3326
3331
3336
3341
3346
3351
3356
3361
3366
3371
3376
3381
3386
3391
3396
3401
3406
3411
3416
3421

Married
Married,
Married,
Married,
Married,
Married,

44.95
45.25
45.55
45.85
46.15
46.45
46.75
47.05
47.35
47.65
47.95
48.25
48.55
48.85
49.15
49.45
49.75
50.05
50.35
50.65
50.95
51.25
51.55
51.85
52.15

K
RM
1.15
1.45
1.75
2.05
2.35
2.65
2.95
3.25
3.55
3.85

KA1
RM
-

KA2
RM
-

KA8
RM
-

KA9
RM
-

KA10
RM
-

65

K
RM

KA1
RM

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

44.95
45.25
45.55
45.85
46.15
46.45
46.75
47.05
47.35
47.65
47.95
48.25
48.55
48.85
49.15
49.45
49.75
50.05
50.35
50.65
50.95
51.25
51.55
51.85
52.15

39.95
40.25
40.55
40.85
41.15
41.45
41.75
42.05
42.35
42.65
42.95
43.25
43.55
43.85
44.15
44.45
44.75
45.05
45.35
45.65
45.95
46.25
46.55
46.85
47.15

34.95
35.25
35.55
35.85
36.15
36.45
36.75
37.05
37.35
37.65
37.95
38.25
38.55
38.85
39.15
39.45
39.75
40.05
40.35
40.65
40.95
41.25
41.55
41.85
42.15

29.95
30.25
30.55
30.85
31.15
31.45
31.75
32.05
32.35
32.65
32.95
33.25
33.55
33.85
34.15
34.45
34.75
35.05
35.35
35.65
35.95
36.25
36.55
36.85
37.15

24.95
25.25
25.55
25.85
26.15
26.45
26.75
27.05
27.35
27.65
27.95
28.25
28.55
28.85
29.15
29.45
29.75
30.05
30.35
30.65
30.95
31.25
31.55
31.85
32.15

19.95
20.25
20.55
20.85
21.15
21.45
21.75
22.05
22.35
22.65
22.95
23.25
23.55
23.85
24.15
24.45
24.75
25.05
25.35
25.65
25.95
26.25
26.55
26.85
27.15

14.95
15.25
15.55
15.85
16.15
16.45
16.75
17.05
17.35
17.65
17.95
18.25
18.55
18.85
19.15
19.45
19.75
20.05
20.35
20.65
20.95
21.25
21.55
21.85
22.15

9.95
10.25
10.55
10.85
11.15
11.45
11.75
12.05
12.35
12.65
12.95
13.25
13.55
13.85
14.15
14.45
14.75
15.05
15.35
15.65
15.95
16.25
16.55
16.85
17.15

KA8
RM
4.95
5.25
5.55
5.85
6.15
6.45
6.75
7.05
7.35
7.65
7.95
8.25
8.55
8.85
9.15
9.45
9.75
10.05
10.35
10.65
10.95
11.25
11.55
11.85
12.15

KA9
RM
1.15
1.45
1.75
2.05
2.35
2.65
2.95
3.25
3.55
3.85
4.15
4.45
4.75
5.05
5.35
5.65
5.95
6.25
6.55
6.85
7.15

KA10
RM
1.25
1.55
1.85
2.15

P.U. (A) 35
3426
3431
3436
3441
3446
3451
3456
3461
3466
3471
3476
3481
3486
3491
3496
3501
3506
3511
3516
3521
3526
3531
3536
3541
3546
3551
3556
3561
3566
3571
3576
3581
3586
3591
3596
3601
3606
3611
3616
3621
3626
3631
3636
3641
3646
3651
3656
3661

3430
3435
3440
3445
3450
3455
3460
3465
3470
3475
3480
3485
3490
3495
3500
3505
3510
3515
3520
3525
3530
3535
3540
3545
3550
3555
3560
3565
3570
3575
3580
3585
3590
3595
3600
3605
3610
3615
3620
3625
3630
3635
3640
3645
3650
3655
3660
3665

52.45
52.75
53.05
53.35
53.65
53.95
54.25
54.55
54.85
55.15
55.45
55.75
56.05
56.35
56.65
56.95
57.25
57.55
57.85
58.15
58.45
58.75
59.05
59.35
59.65
59.95
60.25
60.55
60.85
61.15
61.45
61.75
62.05
62.35
62.65
62.95
63.25
63.55
63.85
64.15
64.45
64.75
65.05
65.35
65.65
65.95
66.25
66.55

4.15
4.45
4.75
5.05
5.35
5.65
5.95
6.25
6.55
6.85
7.15
7.45
7.75
8.05
8.35
8.65
8.95
9.25
9.55
9.85
10.15
10.45
10.75
11.05
11.35
11.65
11.95
12.25
12.55
12.85
13.15
13.45
13.75
14.05
14.35
14.65
14.95
15.25
15.55
15.85
16.15
16.45
16.75
17.05
17.35
17.65
17.95
18.25

1.25
1.55
1.85
2.15
2.45
2.75
3.05
3.35
3.65
3.95
4.25
4.55
4.85
5.15
5.45
5.75
6.05
6.35
6.65
6.95
7.25
7.55
7.85
8.15
8.45
8.75
9.05
9.35
9.65
9.95
10.25
10.55
10.85
11.15
11.45
11.75
12.05
12.35
12.65
12.95
13.25

1.05
1.35
1.65
1.95
2.25
2.55
2.85
3.15
3.45
3.75
4.05
4.35
4.65
4.95
5.25
5.55
5.85
6.15
6.45
6.75
7.05
7.35
7.65
7.95
8.25

1.15
1.45
1.75
2.05
2.35
2.65
2.95
3.25

66

52.45
52.75
53.05
53.35
53.65
53.95
54.25
54.55
54.85
55.15
55.45
55.75
56.05
56.35
56.65
56.95
57.25
57.55
57.85
58.15
58.45
58.75
59.05
59.35
59.65
59.95
60.25
60.55
60.85
61.15
61.45
61.75
62.05
62.35
62.65
62.95
63.25
63.55
63.85
64.15
64.45
64.75
65.05
65.35
65.65
65.95
66.25
66.55

47.45
47.75
48.05
48.35
48.65
48.95
49.25
49.55
49.85
50.15
50.45
50.75
51.05
51.35
51.65
51.95
52.25
52.55
52.85
53.15
53.45
53.75
54.05
54.35
54.65
54.95
55.25
55.55
55.85
56.15
56.45
56.75
57.05
57.35
57.65
57.95
58.25
58.55
58.85
59.15
59.45
59.75
60.05
60.35
60.65
60.95
61.25
61.55

42.45
42.75
43.05
43.35
43.65
43.95
44.25
44.55
44.85
45.15
45.45
45.75
46.05
46.35
46.65
46.95
47.25
47.55
47.85
48.15
48.45
48.75
49.05
49.35
49.65
49.95
50.25
50.55
50.85
51.15
51.45
51.75
52.05
52.35
52.65
52.95
53.25
53.55
53.85
54.15
54.45
54.75
55.05
55.35
55.65
55.95
56.25
56.55

37.45
37.75
38.05
38.35
38.65
38.95
39.25
39.55
39.85
40.15
40.45
40.75
41.05
41.35
41.65
41.95
42.25
42.55
42.85
43.15
43.45
43.75
44.05
44.35
44.65
44.95
45.25
45.55
45.85
46.15
46.45
46.75
47.05
47.35
47.65
47.95
48.25
48.55
48.85
49.15
49.45
49.75
50.05
50.35
50.65
50.95
51.25
51.55

32.45
32.75
33.05
33.35
33.65
33.95
34.25
34.55
34.85
35.15
35.45
35.75
36.05
36.35
36.65
36.95
37.25
37.55
37.85
38.15
38.45
38.75
39.05
39.35
39.65
39.95
40.25
40.55
40.85
41.15
41.45
41.75
42.05
42.35
42.65
42.95
43.25
43.55
43.85
44.15
44.45
44.75
45.05
45.35
45.65
45.95
46.25
46.55

27.45
27.75
28.05
28.35
28.65
28.95
29.25
29.55
29.85
30.15
30.45
30.75
31.05
31.35
31.65
31.95
32.25
32.55
32.85
33.15
33.45
33.75
34.05
34.35
34.65
34.95
35.25
35.55
35.85
36.15
36.45
36.75
37.05
37.35
37.65
37.95
38.25
38.55
38.85
39.15
39.45
39.75
40.05
40.35
40.65
40.95
41.25
41.55

22.45
22.75
23.05
23.35
23.65
23.95
24.25
24.55
24.85
25.15
25.45
25.75
26.05
26.35
26.65
26.95
27.25
27.55
27.85
28.15
28.45
28.75
29.05
29.35
29.65
29.95
30.25
30.55
30.85
31.15
31.45
31.75
32.05
32.35
32.65
32.95
33.25
33.55
33.85
34.15
34.45
34.75
35.05
35.35
35.65
35.95
36.25
36.55

17.45
17.75
18.05
18.35
18.65
18.95
19.25
19.55
19.85
20.15
20.45
20.75
21.05
21.35
21.65
21.95
22.25
22.55
22.85
23.15
23.45
23.75
24.05
24.35
24.65
24.95
25.25
25.55
25.85
26.15
26.45
26.75
27.05
27.35
27.65
27.95
28.25
28.55
28.85
29.15
29.45
29.75
30.05
30.35
30.65
30.95
31.25
31.55

12.45
12.75
13.05
13.35
13.65
13.95
14.25
14.55
14.85
15.15
15.45
15.75
16.05
16.35
16.65
16.95
17.25
17.55
17.85
18.15
18.45
18.75
19.05
19.35
19.65
19.95
20.25
20.55
20.85
21.15
21.45
21.75
22.05
22.35
22.65
22.95
23.25
23.55
23.85
24.15
24.45
24.75
25.05
25.35
25.65
25.95
26.25
26.55

7.45
7.75
8.05
8.35
8.65
8.95
9.25
9.55
9.85
10.15
10.45
10.75
11.05
11.35
11.65
11.95
12.25
12.55
12.85
13.15
13.45
13.75
14.05
14.35
14.65
14.95
15.25
15.55
15.85
16.15
16.45
16.75
17.05
17.35
17.65
17.95
18.25
18.55
18.85
19.15
19.45
19.75
20.05
20.35
20.65
20.95
21.25
21.55

2.45
2.75
3.05
3.35
3.65
3.95
4.25
4.55
4.85
5.15
5.45
5.75
6.05
6.35
6.65
6.95
7.25
7.55
7.85
8.15
8.45
8.75
9.05
9.35
9.65
9.95
10.25
10.55
10.85
11.15
11.45
11.75
12.05
12.35
12.65
12.95
13.25
13.55
13.85
14.15
14.45
14.75
15.05
15.35
15.65
15.95
16.25
16.55

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014


EFFECTIVE 2014

B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

18.55
18.85
19.15
19.45
19.75
20.05
20.35
20.65
20.95
21.25
21.55
21.85
22.15
22.45
22.75
23.05
23.35
23.65
23.95
24.25
24.55
24.85
25.15
25.45
25.75

13.55
13.85
14.15
14.45
14.75
15.05
15.35
15.65
15.95
16.25
16.55
16.85
17.15
17.45
17.75
18.05
18.35
18.65
18.95
19.25
19.55
19.85
20.15
20.45
20.75

8.55
8.85
9.15
9.45
9.75
10.05
10.35
10.65
10.95
11.25
11.55
11.85
12.15
12.45
12.75
13.05
13.35
13.65
13.95
14.25
14.55
14.85
15.15
15.45
15.75

3.55
3.85
4.15
4.45
4.75
5.05
5.35
5.65
5.95
6.25
6.55
6.85
7.15
7.45
7.75
8.05
8.35
8.65
8.95
9.25
9.55
9.85
10.15
10.45
10.75

Kategori

3670
3675
3680
3685
3690
3695
3700
3705
3710
3715
3720
3725
3730
3735
3740
3745
3750
3755
3760
3765
3770
3775
3780
3785
3790

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
3666
3671
3676
3681
3686
3691
3696
3701
3706
3711
3716
3721
3726
3731
3736
3741
3746
3751
3756
3761
3766
3771
3776
3781
3786

Married
Married,
Married,
Married,
Married,
Married,

100.35
100.90
101.45
102.00
102.55
103.10
103.65
104.20
104.75
105.30
105.85
106.40
106.95
107.50
108.05
108.60
109.15
109.70
110.25
110.80
111.35
111.90
112.45
113.00
113.55

1.25
1.55
1.85
2.15
2.45
2.75
3.05
3.35
3.65
3.95
4.25
4.55
4.85
5.15
5.45
5.75

KA8
RM
-

KA9
RM
-

KA10
RM
-

67

K
RM

KA1
RM

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

100.35
100.90
101.45
102.00
102.55
103.10
103.65
104.20
104.75
105.30
105.85
106.40
106.95
107.50
108.05
108.60
109.15
109.70
110.25
110.80
111.35
111.90
112.45
113.00
113.55

61.85
62.15
62.45
62.75
63.05
63.35
63.65
63.95
64.25
64.55
64.85
65.15
65.45
65.75
66.05
66.35
66.65
100.55
101.10
101.65
102.20
102.75
103.30
103.85
104.40

56.85
57.15
57.45
57.75
58.05
58.35
58.65
58.95
59.25
59.55
59.85
60.15
60.45
60.75
61.05
61.35
61.65
61.95
62.25
62.55
62.85
63.15
63.45
63.75
64.05

51.85
52.15
52.45
52.75
53.05
53.35
53.65
53.95
54.25
54.55
54.85
55.15
55.45
55.75
56.05
56.35
56.65
56.95
57.25
57.55
57.85
58.15
58.45
58.75
59.05

46.85
47.15
47.45
47.75
48.05
48.35
48.65
48.95
49.25
49.55
49.85
50.15
50.45
50.75
51.05
51.35
51.65
51.95
52.25
52.55
52.85
53.15
53.45
53.75
54.05

41.85
42.15
42.45
42.75
43.05
43.35
43.65
43.95
44.25
44.55
44.85
45.15
45.45
45.75
46.05
46.35
46.65
46.95
47.25
47.55
47.85
48.15
48.45
48.75
49.05

36.85
37.15
37.45
37.75
38.05
38.35
38.65
38.95
39.25
39.55
39.85
40.15
40.45
40.75
41.05
41.35
41.65
41.95
42.25
42.55
42.85
43.15
43.45
43.75
44.05

31.85
32.15
32.45
32.75
33.05
33.35
33.65
33.95
34.25
34.55
34.85
35.15
35.45
35.75
36.05
36.35
36.65
36.95
37.25
37.55
37.85
38.15
38.45
38.75
39.05

KA8
RM

KA9
RM

26.85
27.15
27.45
27.75
28.05
28.35
28.65
28.95
29.25
29.55
29.85
30.15
30.45
30.75
31.05
31.35
31.65
31.95
32.25
32.55
32.85
33.15
33.45
33.75
34.05

21.85
22.15
22.45
22.75
23.05
23.35
23.65
23.95
24.25
24.55
24.85
25.15
25.45
25.75
26.05
26.35
26.65
26.95
27.25
27.55
27.85
28.15
28.45
28.75
29.05

KA10
RM
16.85
17.15
17.45
17.75
18.05
18.35
18.65
18.95
19.25
19.55
19.85
20.15
20.45
20.75
21.05
21.35
21.65
21.95
22.25
22.55
22.85
23.15
23.45
23.75
24.05

P.U. (A) 35
3791
3796
3801
3806
3811
3816
3821
3826
3831
3836
3841
3846
3851
3856
3861
3866
3871
3876
3881
3886
3891
3896
3901
3906
3911
3916
3921
3926
3931
3936
3941
3946
3951
3956
3961
3966
3971
3976
3981
3986
3991
3996
4001
4006
4011
4016
4021
4026

3795
3800
3805
3810
3815
3820
3825
3830
3835
3840
3845
3850
3855
3860
3865
3870
3875
3880
3885
3890
3895
3900
3905
3910
3915
3920
3925
3930
3935
3940
3945
3950
3955
3960
3965
3970
3975
3980
3985
3990
3995
4000
4005
4010
4015
4020
4025
4030

114.10
114.65
115.20
115.75
116.30
116.85
117.40
117.95
118.50
119.05
119.60
120.15
120.70
121.25
121.80
122.35
122.90
123.45
124.00
124.55
125.10
125.65
126.20
126.75
127.30
127.85
128.40
128.95
129.50
130.05
130.60
131.15
131.70
132.25
132.80
133.35
133.90
134.45
135.00
135.55
136.10
136.65
137.20
137.75
138.30
138.85
139.40
139.95

26.05
26.35
26.65
26.95
27.25
27.55
27.85
28.15
28.45
28.75
29.05
29.35
29.65
29.95
30.25
30.55
30.85
31.15
31.45
31.75
32.05
32.35
32.65
32.95
33.25
100.35
100.90
101.45
102.00
102.55
103.10
103.65
104.20
104.75
105.30
105.85
106.40
106.95
107.50
108.05
108.60
109.15
109.70
110.25
110.80
111.35
111.90
112.45

21.05
21.35
21.65
21.95
22.25
22.55
22.85
23.15
23.45
23.75
24.05
24.35
24.65
24.95
25.25
25.55
25.85
26.15
26.45
26.75
27.05
27.35
27.65
27.95
28.25
28.55
28.85
29.15
29.45
29.75
30.05
30.35
30.65
30.95
31.25
31.55
31.85
32.15
32.45
32.75
33.05
33.35
100.55
101.10
101.65
102.20
102.75
103.30

16.05
16.35
16.65
16.95
17.25
17.55
17.85
18.15
18.45
18.75
19.05
19.35
19.65
19.95
20.25
20.55
20.85
21.15
21.45
21.75
22.05
22.35
22.65
22.95
23.25
23.55
23.85
24.15
24.45
24.75
25.05
25.35
25.65
25.95
26.25
26.55
26.85
27.15
27.45
27.75
28.05
28.35
28.65
28.95
29.25
29.55
29.85
30.15

11.05
11.35
11.65
11.95
12.25
12.55
12.85
13.15
13.45
13.75
14.05
14.35
14.65
14.95
15.25
15.55
15.85
16.15
16.45
16.75
17.05
17.35
17.65
17.95
18.25
18.55
18.85
19.15
19.45
19.75
20.05
20.35
20.65
20.95
21.25
21.55
21.85
22.15
22.45
22.75
23.05
23.35
23.65
23.95
24.25
24.55
24.85
25.15

6.05
6.35
6.65
6.95
7.25
7.55
7.85
8.15
8.45
8.75
9.05
9.35
9.65
9.95
10.25
10.55
10.85
11.15
11.45
11.75
12.05
12.35
12.65
12.95
13.25
13.55
13.85
14.15
14.45
14.75
15.05
15.35
15.65
15.95
16.25
16.55
16.85
17.15
17.45
17.75
18.05
18.35
18.65
18.95
19.25
19.55
19.85
20.15

1.05
1.35
1.65
1.95
2.25
2.55
2.85
3.15
3.45
3.75
4.05
4.35
4.65
4.95
5.25
5.55
5.85
6.15
6.45
6.75
7.05
7.35
7.65
7.95
8.25
8.55
8.85
9.15
9.45
9.75
10.05
10.35
10.65
10.95
11.25
11.55
11.85
12.15
12.45
12.75
13.05
13.35
13.65
13.95
14.25
14.55
14.85
15.15

1.15
1.45
1.75
2.05
2.35
2.65
2.95
3.25
3.55
3.85
4.15
4.45
4.75
5.05
5.35
5.65
5.95
6.25
6.55
6.85
7.15
7.45
7.75
8.05
8.35
8.65
8.95
9.25
9.55
9.85
10.15

1.25
1.55
1.85
2.15
2.45
2.75
3.05
3.35
3.65
3.95
4.25
4.55
4.85
5.15

68

114.10
114.65
115.20
115.75
116.30
116.85
117.40
117.95
118.50
119.05
119.60
120.15
120.70
121.25
121.80
122.35
122.90
123.45
124.00
124.55
125.10
125.65
126.20
126.75
127.30
127.85
128.40
128.95
129.50
130.05
130.60
131.15
131.70
132.25
132.80
133.35
133.90
134.45
135.00
135.55
136.10
136.65
137.20
137.75
138.30
138.85
139.40
139.95

104.95
105.50
106.05
106.60
107.15
107.70
108.25
108.80
109.35
109.90
110.45
111.00
111.55
112.10
112.65
113.20
113.75
114.30
114.85
115.40
115.95
116.50
117.05
117.60
118.15
118.70
119.25
119.80
120.35
120.90
121.45
122.00
122.55
123.10
123.65
124.20
124.75
125.30
125.85
126.40
126.95
127.50
128.05
128.60
129.15
129.70
130.25
130.80

64.35
64.65
64.95
65.25
65.55
65.85
66.15
66.45
100.20
100.75
101.30
101.85
102.40
102.95
103.50
104.05
104.60
105.15
105.70
106.25
106.80
107.35
107.90
108.45
109.00
109.55
110.10
110.65
111.20
111.75
112.30
112.85
113.40
113.95
114.50
115.05
115.60
116.15
116.70
117.25
117.80
118.35
118.90
119.45
120.00
120.55
121.10
121.65

59.35
59.65
59.95
60.25
60.55
60.85
61.15
61.45
61.75
62.05
62.35
62.65
62.95
63.25
63.55
63.85
64.15
64.45
64.75
65.05
65.35
65.65
65.95
66.25
66.55
100.35
100.90
101.45
102.00
102.55
103.10
103.65
104.20
104.75
105.30
105.85
106.40
106.95
107.50
108.05
108.60
109.15
109.70
110.25
110.80
111.35
111.90
112.45

54.35
54.65
54.95
55.25
55.55
55.85
56.15
56.45
56.75
57.05
57.35
57.65
57.95
58.25
58.55
58.85
59.15
59.45
59.75
60.05
60.35
60.65
60.95
61.25
61.55
61.85
62.15
62.45
62.75
63.05
63.35
63.65
63.95
64.25
64.55
64.85
65.15
65.45
65.75
66.05
66.35
66.65
100.55
101.10
101.65
102.20
102.75
103.30

49.35
49.65
49.95
50.25
50.55
50.85
51.15
51.45
51.75
52.05
52.35
52.65
52.95
53.25
53.55
53.85
54.15
54.45
54.75
55.05
55.35
55.65
55.95
56.25
56.55
56.85
57.15
57.45
57.75
58.05
58.35
58.65
58.95
59.25
59.55
59.85
60.15
60.45
60.75
61.05
61.35
61.65
61.95
62.25
62.55
62.85
63.15
63.45

44.35
44.65
44.95
45.25
45.55
45.85
46.15
46.45
46.75
47.05
47.35
47.65
47.95
48.25
48.55
48.85
49.15
49.45
49.75
50.05
50.35
50.65
50.95
51.25
51.55
51.85
52.15
52.45
52.75
53.05
53.35
53.65
53.95
54.25
54.55
54.85
55.15
55.45
55.75
56.05
56.35
56.65
56.95
57.25
57.55
57.85
58.15
58.45

39.35
39.65
39.95
40.25
40.55
40.85
41.15
41.45
41.75
42.05
42.35
42.65
42.95
43.25
43.55
43.85
44.15
44.45
44.75
45.05
45.35
45.65
45.95
46.25
46.55
46.85
47.15
47.45
47.75
48.05
48.35
48.65
48.95
49.25
49.55
49.85
50.15
50.45
50.75
51.05
51.35
51.65
51.95
52.25
52.55
52.85
53.15
53.45

34.35
34.65
34.95
35.25
35.55
35.85
36.15
36.45
36.75
37.05
37.35
37.65
37.95
38.25
38.55
38.85
39.15
39.45
39.75
40.05
40.35
40.65
40.95
41.25
41.55
41.85
42.15
42.45
42.75
43.05
43.35
43.65
43.95
44.25
44.55
44.85
45.15
45.45
45.75
46.05
46.35
46.65
46.95
47.25
47.55
47.85
48.15
48.45

29.35
29.65
29.95
30.25
30.55
30.85
31.15
31.45
31.75
32.05
32.35
32.65
32.95
33.25
33.55
33.85
34.15
34.45
34.75
35.05
35.35
35.65
35.95
36.25
36.55
36.85
37.15
37.45
37.75
38.05
38.35
38.65
38.95
39.25
39.55
39.85
40.15
40.45
40.75
41.05
41.35
41.65
41.95
42.25
42.55
42.85
43.15
43.45

24.35
24.65
24.95
25.25
25.55
25.85
26.15
26.45
26.75
27.05
27.35
27.65
27.95
28.25
28.55
28.85
29.15
29.45
29.75
30.05
30.35
30.65
30.95
31.25
31.55
31.85
32.15
32.45
32.75
33.05
33.35
33.65
33.95
34.25
34.55
34.85
35.15
35.45
35.75
36.05
36.35
36.65
36.95
37.25
37.55
37.85
38.15
38.45

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014


EFFECTIVE 2014

B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

113.00
113.55
114.10
114.65
115.20
115.75
116.30
116.85
117.40
117.95
118.50
119.05
119.60
120.15
120.70
121.25
121.80
122.35
122.90
123.45
124.00
124.55
125.10
125.65
126.20

103.85
104.40
104.95
105.50
106.05
106.60
107.15
107.70
108.25
108.80
109.35
109.90
110.45
111.00
111.55
112.10
112.65
113.20
113.75
114.30
114.85
115.40
115.95
116.50
117.05

30.45
30.75
31.05
31.35
31.65
31.95
32.25
32.55
32.85
33.15
100.20
100.75
101.30
101.85
102.40
102.95
103.50
104.05
104.60
105.15
105.70
106.25
106.80
107.35
107.90

25.45
25.75
26.05
26.35
26.65
26.95
27.25
27.55
27.85
28.15
28.45
28.75
29.05
29.35
29.65
29.95
30.25
30.55
30.85
31.15
31.45
31.75
32.05
32.35
32.65

Kategori

4035
4040
4045
4050
4055
4060
4065
4070
4075
4080
4085
4090
4095
4100
4105
4110
4115
4120
4125
4130
4135
4140
4145
4150
4155

Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
4031
4036
4041
4046
4051
4056
4061
4066
4071
4076
4081
4086
4091
4096
4101
4106
4111
4116
4121
4126
4131
4136
4141
4146
4151

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

140.50
141.05
141.60
142.15
142.70
143.25
143.80
144.35
144.90
145.45
146.00
146.55
147.10
147.65
148.20
148.75
149.30
149.85
150.40
150.95
151.50
152.05
152.60
153.15
153.70

20.45
20.75
21.05
21.35
21.65
21.95
22.25
22.55
22.85
23.15
23.45
23.75
24.05
24.35
24.65
24.95
25.25
25.55
25.85
26.15
26.45
26.75
27.05
27.35
27.65

15.45
15.75
16.05
16.35
16.65
16.95
17.25
17.55
17.85
18.15
18.45
18.75
19.05
19.35
19.65
19.95
20.25
20.55
20.85
21.15
21.45
21.75
22.05
22.35
22.65

10.45
10.75
11.05
11.35
11.65
11.95
12.25
12.55
12.85
13.15
13.45
13.75
14.05
14.35
14.65
14.95
15.25
15.55
15.85
16.15
16.45
16.75
17.05
17.35
17.65

5.45 5.75 6.05


6.35
6.65
6.95
7.25
7.55
7.85
8.15
8.45
8.75
9.05
9.35
9.65
9.95
10.25
10.55
10.85
11.15
11.45
11.75
12.05
12.35
12.65

KA8
RM

1.05
1.35
1.65
1.95
2.25
2.55
2.85
3.15
3.45
3.75
4.05
4.35
4.65
4.95
5.25
5.55
5.85
6.15
6.45
6.75
7.05
7.35
7.65

KA9
RM
1.15
1.45
1.75
2.05
2.35
2.65

69

KA10
RM
-

K
RM

KA1
RM

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

140.50
141.05
141.60
142.15
142.70
143.25
143.80
144.35
144.90
145.45
146.00
146.55
147.10
147.65
148.20
148.75
149.30
149.85
150.40
150.95
151.50
152.05
152.60
153.15
153.70

131.35
131.90
132.45
133.00
133.55
134.10
134.65
135.20
135.75
136.30
136.85
137.40
137.95
138.50
139.05
139.60
140.15
140.70
141.25
141.80
142.35
142.90
143.45
144.00
144.55

122.20
122.75
123.30
123.85
124.40
124.95
125.50
126.05
126.60
127.15
127.70
128.25
128.80
129.35
129.90
130.45
131.00
131.55
132.10
132.65
133.20
133.75
134.30
134.85
135.40

113.00
113.55
114.10
114.65
115.20
115.75
116.30
116.85
117.40
117.95
118.50
119.05
119.60
120.15
120.70
121.25
121.80
122.35
122.90
123.45
124.00
124.55
125.10
125.65
126.20

103.85
104.40
104.95
105.50
106.05
106.60
107.15
107.70
108.25
108.80
109.35
109.90
110.45
111.00
111.55
112.10
112.65
113.20
113.75
114.30
114.85
115.40
115.95
116.50
117.05

63.75
64.05
64.35
64.65
64.95
65.25
65.55
65.85
66.15
66.45
100.20
100.75
101.30
101.85
102.40
102.95
103.50
104.05
104.60
105.15
105.70
106.25
106.80
107.35
107.90

58.75
59.05
59.35
59.65
59.95
60.25
60.55
60.85
61.15
61.45
61.75
62.05
62.35
62.65
62.95
63.25
63.55
63.85
64.15
64.45
64.75
65.05
65.35
65.65
65.95

53.75
54.05
54.35
54.65
54.95
55.25
55.55
55.85
56.15
56.45
56.75
57.05
57.35
57.65
57.95
58.25
58.55
58.85
59.15
59.45
59.75
60.05
60.35
60.65
60.95

KA8
RM

KA9
RM

48.75
49.05
49.35
49.65
49.95
50.25
50.55
50.85
51.15
51.45
51.75
52.05
52.35
52.65
52.95
53.25
53.55
53.85
54.15
54.45
54.75
55.05
55.35
55.65
55.95

43.75
44.05
44.35
44.65
44.95
45.25
45.55
45.85
46.15
46.45
46.75
47.05
47.35
47.65
47.95
48.25
48.55
48.85
49.15
49.45
49.75
50.05
50.35
50.65
50.95

KA10
RM
38.75
39.05
39.35
39.65
39.95
40.25
40.55
40.85
41.15
41.45
41.75
42.05
42.35
42.65
42.95
43.25
43.55
43.85
44.15
44.45
44.75
45.05
45.35
45.65
45.95

P.U. (A) 35
4156
4161
4166
4171
4176
4181
4186
4191
4196
4201
4206
4211
4216
4221
4226
4231
4236
4241
4246
4251
4256
4261
4266
4271
4276
4281
4286
4291
4296
4301
4306
4311
4316
4321
4326
4331
4336
4341
4346
4351
4356
4361
4366
4371
4376
4381
4386
4391

4160
4165
4170
4175
4180
4185
4190
4195
4200
4205
4210
4215
4220
4225
4230
4235
4240
4245
4250
4255
4260
4265
4270
4275
4280
4285
4290
4295
4300
4305
4310
4315
4320
4325
4330
4335
4340
4345
4350
4355
4360
4365
4370
4375
4380
4385
4390
4395

154.25
154.80
155.35
155.90
156.45
157.00
157.55
158.10
158.65
159.20
159.75
160.30
160.85
161.40
161.95
162.50
163.05
163.60
164.15
164.70
165.25
165.80
166.35
166.90
167.45
168.00
168.55
169.10
169.65
170.20
170.75
171.30
171.85
172.40
172.95
173.50
174.05
174.60
175.15
175.70
176.25
176.80
177.35
177.90
178.45
179.00
179.55
180.10

126.75
127.30
127.85
128.40
128.95
129.50
130.05
130.60
131.15
131.70
132.25
132.80
133.35
133.90
134.45
135.00
135.55
136.10
136.65
137.20
137.75
138.30
138.85
139.40
139.95
140.50
141.05
141.60
142.15
142.70
143.25
143.80
144.35
144.90
145.45
146.00
146.55
147.10
147.65
148.20
148.75
149.30
149.85
150.40
150.95
151.50
152.05
152.60

117.60
118.15
118.70
119.25
119.80
120.35
120.90
121.45
122.00
122.55
123.10
123.65
124.20
124.75
125.30
125.85
126.40
126.95
127.50
128.05
128.60
129.15
129.70
130.25
130.80
131.35
131.90
132.45
133.00
133.55
134.10
134.65
135.20
135.75
136.30
136.85
137.40
137.95
138.50
139.05
139.60
140.15
140.70
141.25
141.80
142.35
142.90
143.45

108.45
109.00
109.55
110.10
110.65
111.20
111.75
112.30
112.85
113.40
113.95
114.50
115.05
115.60
116.15
116.70
117.25
117.80
118.35
118.90
119.45
120.00
120.55
121.10
121.65
122.20
122.75
123.30
123.85
124.40
124.95
125.50
126.05
126.60
127.15
127.70
128.25
128.80
129.35
129.90
130.45
131.00
131.55
132.10
132.65
133.20
133.75
134.30

32.95
33.25
100.35
100.90
101.45
102.00
102.55
103.10
103.65
104.20
104.75
105.30
105.85
106.40
106.95
107.50
108.05
108.60
109.15
109.70
110.25
110.80
111.35
111.90
112.45
113.00
113.55
114.10
114.65
115.20
115.75
116.30
116.85
117.40
117.95
118.50
119.05
119.60
120.15
120.70
121.25
121.80
122.35
122.90
123.45
124.00
124.55
125.10

27.95
28.25
28.55
28.85
29.15
29.45
29.75
30.05
30.35
30.65
30.95
31.25
31.55
31.85
32.15
32.45
32.75
33.05
33.35
100.55
101.10
101.65
102.20
102.75
103.30
103.85
104.40
104.95
105.50
106.05
106.60
107.15
107.70
108.25
108.80
109.35
109.90
110.45
111.00
111.55
112.10
112.65
113.20
113.75
114.30
114.85
115.40
115.95

22.95
23.25
23.55
23.85
24.15
24.45
24.75
25.05
25.35
25.65
25.95
26.25
26.55
26.85
27.15
27.45
27.75
28.05
28.35
28.65
28.95
29.25
29.55
29.85
30.15
30.45
30.75
31.05
31.35
31.65
31.95
32.25
32.55
32.85
33.15
100.20
100.75
101.30
101.85
102.40
102.95
103.50
104.05
104.60
105.15
105.70
106.25
106.80

17.95
18.25
18.55
18.85
19.15
19.45
19.75
20.05
20.35
20.65
20.95
21.25
21.55
21.85
22.15
22.45
22.75
23.05
23.35
23.65
23.95
24.25
24.55
24.85
25.15
25.45
25.75
26.05
26.35
26.65
26.95
27.25
27.55
27.85
28.15
28.45
28.75
29.05
29.35
29.65
29.95
30.25
30.55
30.85
31.15
31.45
31.75
32.05

12.95
13.25
13.55
13.85
14.15
14.45
14.75
15.05
15.35
15.65
15.95
16.25
16.55
16.85
17.15
17.45
17.75
18.05
18.35
18.65
18.95
19.25
19.55
19.85
20.15
20.45
20.75
21.05
21.35
21.65
21.95
22.25
22.55
22.85
23.15
23.45
23.75
24.05
24.35
24.65
24.95
25.25
25.55
25.85
26.15
26.45
26.75
27.05

7.95
8.25
8.55
8.85
9.15
9.45
9.75
10.05
10.35
10.65
10.95
11.25
11.55
11.85
12.15
12.45
12.75
13.05
13.35
13.65
13.95
14.25
14.55
14.85
15.15
15.45
15.75
16.05
16.35
16.65
16.95
17.25
17.55
17.85
18.15
18.45
18.75
19.05
19.35
19.65
19.95
20.25
20.55
20.85
21.15
21.45
21.75
22.05

2.95
3.25
3.55
3.85
4.15
4.45
4.75
5.05
5.35
5.65
5.95
6.25
6.55
6.85
7.15
7.45
7.75
8.05
8.35
8.65
8.95
9.25
9.55
9.85
10.15
10.45
10.75
11.05
11.35
11.65
11.95
12.25
12.55
12.85
13.15
13.45
13.75
14.05
14.35
14.65
14.95
15.25
15.55
15.85
16.15
16.45
16.75
17.05

70

1.25
1.55
1.85
2.15
2.45
2.75
3.05
3.35
3.65
3.95
4.25
4.55
4.85
5.15
5.45
5.75
6.05
6.35
6.65
6.95
7.25
7.55
7.85
8.15
8.45
8.75
9.05
9.35
9.65
9.95
10.25
10.55
10.85
11.15
11.45
11.75
12.05

154.25
154.80
155.35
155.90
156.45
157.00
157.55
158.10
158.65
159.20
159.75
160.30
160.85
161.40
161.95
162.50
163.05
163.60
164.15
164.70
165.25
165.80
166.35
166.90
167.45
168.00
168.55
169.10
169.65
170.20
170.75
171.30
171.85
172.40
172.95
173.50
174.05
174.60
175.15
175.70
176.25
176.80
177.35
177.90
178.45
179.00
179.55
180.10

145.10
145.65
146.20
146.75
147.30
147.85
148.40
148.95
149.50
150.05
150.60
151.15
151.70
152.25
152.80
153.35
153.90
154.45
155.00
155.55
156.10
156.65
157.20
157.75
158.30
158.85
159.40
159.95
160.50
161.05
161.60
162.15
162.70
163.25
163.80
164.35
164.90
165.45
166.00
166.55
167.10
167.65
168.20
168.75
169.30
169.85
170.40
170.95

135.95
136.50
137.05
137.60
138.15
138.70
139.25
139.80
140.35
140.90
141.45
142.00
142.55
143.10
143.65
144.20
144.75
145.30
145.85
146.40
146.95
147.50
148.05
148.60
149.15
149.70
150.25
150.80
151.35
151.90
152.45
153.00
153.55
154.10
154.65
155.20
155.75
156.30
156.85
157.40
157.95
158.50
159.05
159.60
160.15
160.70
161.25
161.80

126.75
127.30
127.85
128.40
128.95
129.50
130.05
130.60
131.15
131.70
132.25
132.80
133.35
133.90
134.45
135.00
135.55
136.10
136.65
137.20
137.75
138.30
138.85
139.40
139.95
140.50
141.05
141.60
142.15
142.70
143.25
143.80
144.35
144.90
145.45
146.00
146.55
147.10
147.65
148.20
148.75
149.30
149.85
150.40
150.95
151.50
152.05
152.60

117.60
118.15
118.70
119.25
119.80
120.35
120.90
121.45
122.00
122.55
123.10
123.65
124.20
124.75
125.30
125.85
126.40
126.95
127.50
128.05
128.60
129.15
129.70
130.25
130.80
131.35
131.90
132.45
133.00
133.55
134.10
134.65
135.20
135.75
136.30
136.85
137.40
137.95
138.50
139.05
139.60
140.15
140.70
141.25
141.80
142.35
142.90
143.45

108.45
109.00
109.55
110.10
110.65
111.20
111.75
112.30
112.85
113.40
113.95
114.50
115.05
115.60
116.15
116.70
117.25
117.80
118.35
118.90
119.45
120.00
120.55
121.10
121.65
122.20
122.75
123.30
123.85
124.40
124.95
125.50
126.05
126.60
127.15
127.70
128.25
128.80
129.35
129.90
130.45
131.00
131.55
132.10
132.65
133.20
133.75
134.30

66.25
66.55
100.35
100.90
101.45
102.00
102.55
103.10
103.65
104.20
104.75
105.30
105.85
106.40
106.95
107.50
108.05
108.60
109.15
109.70
110.25
110.80
111.35
111.90
112.45
113.00
113.55
114.10
114.65
115.20
115.75
116.30
116.85
117.40
117.95
118.50
119.05
119.60
120.15
120.70
121.25
121.80
122.35
122.90
123.45
124.00
124.55
125.10

61.25
61.55
61.85
62.15
62.45
62.75
63.05
63.35
63.65
63.95
64.25
64.55
64.85
65.15
65.45
65.75
66.05
66.35
66.65
100.55
101.10
101.65
102.20
102.75
103.30
103.85
104.40
104.95
105.50
106.05
106.60
107.15
107.70
108.25
108.80
109.35
109.90
110.45
111.00
111.55
112.10
112.65
113.20
113.75
114.30
114.85
115.40
115.95

56.25
56.55
56.85
57.15
57.45
57.75
58.05
58.35
58.65
58.95
59.25
59.55
59.85
60.15
60.45
60.75
61.05
61.35
61.65
61.95
62.25
62.55
62.85
63.15
63.45
63.75
64.05
64.35
64.65
64.95
65.25
65.55
65.85
66.15
66.45
100.20
100.75
101.30
101.85
102.40
102.95
103.50
104.05
104.60
105.15
105.70
106.25
106.80

51.25
51.55
51.85
52.15
52.45
52.75
53.05
53.35
53.65
53.95
54.25
54.55
54.85
55.15
55.45
55.75
56.05
56.35
56.65
56.95
57.25
57.55
57.85
58.15
58.45
58.75
59.05
59.35
59.65
59.95
60.25
60.55
60.85
61.15
61.45
61.75
62.05
62.35
62.65
62.95
63.25
63.55
63.85
64.15
64.45
64.75
65.05
65.35

46.25
46.55
46.85
47.15
47.45
47.75
48.05
48.35
48.65
48.95
49.25
49.55
49.85
50.15
50.45
50.75
51.05
51.35
51.65
51.95
52.25
52.55
52.85
53.15
53.45
53.75
54.05
54.35
54.65
54.95
55.25
55.55
55.85
56.15
56.45
56.75
57.05
57.35
57.65
57.95
58.25
58.55
58.85
59.15
59.45
59.75
60.05
60.35

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014


EFFECTIVE 2014

B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

153.15
153.70
154.25
154.80
155.35
155.90
156.45
157.00
157.55
158.10
158.65
159.20
159.75
160.30
160.85
161.40
161.95
162.50
163.05
163.60
164.15
164.70
165.25
165.80
166.35

144.00
144.55
145.10
145.65
146.20
146.75
147.30
147.85
148.40
148.95
149.50
150.05
150.60
151.15
151.70
152.25
152.80
153.35
153.90
154.45
155.00
155.55
156.10
156.65
157.20

134.85
135.40
135.95
136.50
137.05
137.60
138.15
138.70
139.25
139.80
140.35
140.90
141.45
142.00
142.55
143.10
143.65
144.20
144.75
145.30
145.85
146.40
146.95
147.50
148.05

125.65
126.20
126.75
127.30
127.85
128.40
128.95
129.50
130.05
130.60
131.15
131.70
132.25
132.80
133.35
133.90
134.45
135.00
135.55
136.10
136.65
137.20
137.75
138.30
138.85

Kategori

4400
4405
4410
4415
4420
4425
4430
4435
4440
4445
4450
4455
4460
4465
4470
4475
4480
4485
4490
4495
4500
4505
4510
4515
4520

Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
4396
4401
4406
4411
4416
4421
4426
4431
4436
4441
4446
4451
4456
4461
4466
4471
4476
4481
4486
4491
4496
4501
4506
4511
4516

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

180.65
181.20
181.75
182.30
182.85
183.40
183.95
184.50
185.05
185.60
186.15
186.70
187.25
187.80
188.35
188.90
189.45
190.00
190.55
191.10
191.65
192.20
192.75
193.30
193.85

116.50
117.05
117.60
118.15
118.70
119.25
119.80
120.35
120.90
121.45
122.00
122.55
123.10
123.65
124.20
124.75
125.30
125.85
126.40
126.95
127.50
128.05
128.60
129.15
129.70

107.35
107.90
108.45
109.00
109.55
110.10
110.65
111.20
111.75
112.30
112.85
113.40
113.95
114.50
115.05
115.60
116.15
116.70
117.25
117.80
118.35
118.90
119.45
120.00
120.55

32.35
32.65
32.95
33.25
100.35
100.90
101.45
102.00
102.55
103.10
103.65
104.20
104.75
105.30
105.85
106.40
106.95
107.50
108.05
108.60
109.15
109.70
110.25
110.80
111.35

27.35
27.65
27.95
28.25
28.55
28.85
29.15
29.45
29.75
30.05
30.35
30.65
30.95
31.25
31.55
31.85
32.15
32.45
32.75
33.05
33.35
100.55
101.10
101.65
102.20

KA8
RM

KA9
RM

22.35
22.65
22.95
23.25
23.55
23.85
24.15
24.45
24.75
25.05
25.35
25.65
25.95
26.25
26.55
26.85
27.15
27.45
27.75
28.05
28.35
28.65
28.95
29.25
29.55

17.35
17.65
17.95
18.25
18.55
18.85
19.15
19.45
19.75
20.05
20.35
20.65
20.95
21.25
21.55
21.85
22.15
22.45
22.75
23.05
23.35
23.65
23.95
24.25
24.55

71

KA10
RM
12.35
12.65
12.95
13.25
13.55
13.85
14.15
14.45
14.75
15.05
15.35
15.65
15.95
16.25
16.55
16.85
17.15
17.45
17.75
18.05
18.35
18.65
18.95
19.25
19.55

K
RM

KA1
RM

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

180.65
181.20
181.75
182.30
182.85
183.40
183.95
184.50
185.05
185.60
186.15
186.70
187.25
187.80
188.35
188.90
189.45
190.00
190.55
191.10
191.65
192.20
192.75
193.30
193.85

171.50
172.05
172.60
173.15
173.70
174.25
174.80
175.35
175.90
176.45
177.00
177.55
178.10
178.65
179.20
179.75
180.30
180.85
181.40
181.95
182.50
183.05
183.60
184.15
184.70

162.35
162.90
163.45
164.00
164.55
165.10
165.65
166.20
166.75
167.30
167.85
168.40
168.95
169.50
170.05
170.60
171.15
171.70
172.25
172.80
173.35
173.90
174.45
175.00
175.55

153.15
153.70
154.25
154.80
155.35
155.90
156.45
157.00
157.55
158.10
158.65
159.20
159.75
160.30
160.85
161.40
161.95
162.50
163.05
163.60
164.15
164.70
165.25
165.80
166.35

144.00
144.55
145.10
145.65
146.20
146.75
147.30
147.85
148.40
148.95
149.50
150.05
150.60
151.15
151.70
152.25
152.80
153.35
153.90
154.45
155.00
155.55
156.10
156.65
157.20

134.85
135.40
135.95
136.50
137.05
137.60
138.15
138.70
139.25
139.80
140.35
140.90
141.45
142.00
142.55
143.10
143.65
144.20
144.75
145.30
145.85
146.40
146.95
147.50
148.05

125.65
126.20
126.75
127.30
127.85
128.40
128.95
129.50
130.05
130.60
131.15
131.70
132.25
132.80
133.35
133.90
134.45
135.00
135.55
136.10
136.65
137.20
137.75
138.30
138.85

116.50
117.05
117.60
118.15
118.70
119.25
119.80
120.35
120.90
121.45
122.00
122.55
123.10
123.65
124.20
124.75
125.30
125.85
126.40
126.95
127.50
128.05
128.60
129.15
129.70

KA8
RM

KA9
RM

KA10
RM

107.35
107.90
108.45
109.00
109.55
110.10
110.65
111.20
111.75
112.30
112.85
113.40
113.95
114.50
115.05
115.60
116.15
116.70
117.25
117.80
118.35
118.90
119.45
120.00
120.55

65.65
65.95
66.25
66.55
100.35
100.90
101.45
102.00
102.55
103.10
103.65
104.20
104.75
105.30
105.85
106.40
106.95
107.50
108.05
108.60
109.15
109.70
110.25
110.80
111.35

60.65
60.95
61.25
61.55
61.85
62.15
62.45
62.75
63.05
63.35
63.65
63.95
64.25
64.55
64.85
65.15
65.45
65.75
66.05
66.35
66.65
100.55
101.10
101.65
102.20

P.U. (A) 35
4521
4526
4531
4536
4541
4546
4551
4556
4561
4566
4571
4576
4581
4586
4591
4596
4601
4606
4611
4616
4621
4626
4631
4636
4641
4646
4651
4656
4661
4666
4671
4676
4681
4686
4691
4696
4701
4706
4711
4716
4721
4726
4731
4736
4741
4746
4751
4756

4525
4530
4535
4540
4545
4550
4555
4560
4565
4570
4575
4580
4585
4590
4595
4600
4605
4610
4615
4620
4625
4630
4635
4640
4645
4650
4655
4660
4665
4670
4675
4680
4685
4690
4695
4700
4705
4710
4715
4720
4725
4730
4735
4740
4745
4750
4755
4760

194.40
194.95
195.50
196.05
196.60
197.15
197.70
198.25
198.80
199.35
199.90
200.45
201.00
201.55
202.10
202.65
203.20
203.75
204.30
204.85
205.40
205.95
206.50
207.05
207.60
208.15
208.70
209.25
209.80
210.35
210.90
211.45
212.00
212.55
213.10
213.65
214.20
214.75
215.30
215.85
216.40
216.95
217.50
218.05
218.60
219.15
219.70
220.25

166.90
167.45
168.00
168.55
169.10
169.65
170.20
170.75
171.30
171.85
172.40
172.95
173.50
174.05
174.60
175.15
175.70
176.25
176.80
177.35
177.90
178.45
179.00
179.55
180.10
180.65
181.20
181.75
182.30
182.85
183.40
183.95
184.50
185.05
185.60
186.15
186.70
187.25
187.80
188.35
188.90
189.45
190.00
190.55
191.10
191.65
192.20
192.75

157.75
158.30
158.85
159.40
159.95
160.50
161.05
161.60
162.15
162.70
163.25
163.80
164.35
164.90
165.45
166.00
166.55
167.10
167.65
168.20
168.75
169.30
169.85
170.40
170.95
171.50
172.05
172.60
173.15
173.70
174.25
174.80
175.35
175.90
176.45
177.00
177.55
178.10
178.65
179.20
179.75
180.30
180.85
181.40
181.95
182.50
183.05
183.60

148.60
149.15
149.70
150.25
150.80
151.35
151.90
152.45
153.00
153.55
154.10
154.65
155.20
155.75
156.30
156.85
157.40
157.95
158.50
159.05
159.60
160.15
160.70
161.25
161.80
162.35
162.90
163.45
164.00
164.55
165.10
165.65
166.20
166.75
167.30
167.85
168.40
168.95
169.50
170.05
170.60
171.15
171.70
172.25
172.80
173.35
173.90
174.45

139.40
139.95
140.50
141.05
141.60
142.15
142.70
143.25
143.80
144.35
144.90
145.45
146.00
146.55
147.10
147.65
148.20
148.75
149.30
149.85
150.40
150.95
151.50
152.05
152.60
153.15
153.70
154.25
154.80
155.35
155.90
156.45
157.00
157.55
158.10
158.65
159.20
159.75
160.30
160.85
161.40
161.95
162.50
163.05
163.60
164.15
164.70
165.25

130.25
130.80
131.35
131.90
132.45
133.00
133.55
134.10
134.65
135.20
135.75
136.30
136.85
137.40
137.95
138.50
139.05
139.60
140.15
140.70
141.25
141.80
142.35
142.90
143.45
144.00
144.55
145.10
145.65
146.20
146.75
147.30
147.85
148.40
148.95
149.50
150.05
150.60
151.15
151.70
152.25
152.80
153.35
153.90
154.45
155.00
155.55
156.10

121.10
121.65
122.20
122.75
123.30
123.85
124.40
124.95
125.50
126.05
126.60
127.15
127.70
128.25
128.80
129.35
129.90
130.45
131.00
131.55
132.10
132.65
133.20
133.75
134.30
134.85
135.40
135.95
136.50
137.05
137.60
138.15
138.70
139.25
139.80
140.35
140.90
141.45
142.00
142.55
143.10
143.65
144.20
144.75
145.30
145.85
146.40
146.95

111.90
112.45
113.00
113.55
114.10
114.65
115.20
115.75
116.30
116.85
117.40
117.95
118.50
119.05
119.60
120.15
120.70
121.25
121.80
122.35
122.90
123.45
124.00
124.55
125.10
125.65
126.20
126.75
127.30
127.85
128.40
128.95
129.50
130.05
130.60
131.15
131.70
132.25
132.80
133.35
133.90
134.45
135.00
135.55
136.10
136.65
137.20
137.75

102.75
103.30
103.85
104.40
104.95
105.50
106.05
106.60
107.15
107.70
108.25
108.80
109.35
109.90
110.45
111.00
111.55
112.10
112.65
113.20
113.75
114.30
114.85
115.40
115.95
116.50
117.05
117.60
118.15
118.70
119.25
119.80
120.35
120.90
121.45
122.00
122.55
123.10
123.65
124.20
124.75
125.30
125.85
126.40
126.95
127.50
128.05
128.60

29.85
30.15
30.45
30.75
31.05
31.35
31.65
31.95
32.25
32.55
32.85
33.15
100.20
100.75
101.30
101.85
102.40
102.95
103.50
104.05
104.60
105.15
105.70
106.25
106.80
107.35
107.90
108.45
109.00
109.55
110.10
110.65
111.20
111.75
112.30
112.85
113.40
113.95
114.50
115.05
115.60
116.15
116.70
117.25
117.80
118.35
118.90
119.45

24.85
25.15
25.45
25.75
26.05
26.35
26.65
26.95
27.25
27.55
27.85
28.15
28.45
28.75
29.05
29.35
29.65
29.95
30.25
30.55
30.85
31.15
31.45
31.75
32.05
32.35
32.65
32.95
33.25
100.35
100.90
101.45
102.00
102.55
103.10
103.65
104.20
104.75
105.30
105.85
106.40
106.95
107.50
108.05
108.60
109.15
109.70
110.25

72

19.85
20.15
20.45
20.75
21.05
21.35
21.65
21.95
22.25
22.55
22.85
23.15
23.45
23.75
24.05
24.35
24.65
24.95
25.25
25.55
25.85
26.15
26.45
26.75
27.05
27.35
27.65
27.95
28.25
28.55
28.85
29.15
29.45
29.75
30.05
30.35
30.65
30.95
31.25
31.55
31.85
32.15
32.45
32.75
33.05
33.35
100.55
101.10

194.40
194.95
195.50
196.05
196.60
197.15
197.70
198.25
198.80
199.35
199.90
200.45
201.00
201.55
202.10
202.65
203.20
203.75
204.30
204.85
205.40
205.95
206.50
207.05
207.60
208.15
208.70
209.25
209.80
210.35
210.90
211.45
212.00
212.55
213.10
213.65
214.20
214.75
215.30
215.85
216.40
216.95
217.50
218.05
218.60
219.15
219.70
220.25

185.25
185.80
186.35
186.90
187.45
188.00
188.55
189.10
189.65
190.20
190.75
191.30
191.85
192.40
192.95
193.50
194.05
194.60
195.15
195.70
196.25
196.80
197.35
197.90
198.45
199.00
199.55
200.10
200.65
201.20
201.75
202.30
202.85
203.40
203.95
204.50
205.05
205.60
206.15
206.70
207.25
207.80
208.35
208.90
209.45
210.00
210.55
211.10

176.10
176.65
177.20
177.75
178.30
178.85
179.40
179.95
180.50
181.05
181.60
182.15
182.70
183.25
183.80
184.35
184.90
185.45
186.00
186.55
187.10
187.65
188.20
188.75
189.30
189.85
190.40
190.95
191.50
192.05
192.60
193.15
193.70
194.25
194.80
195.35
195.90
196.45
197.00
197.55
198.10
198.65
199.20
199.75
200.30
200.85
201.40
201.95

166.90
167.45
168.00
168.55
169.10
169.65
170.20
170.75
171.30
171.85
172.40
172.95
173.50
174.05
174.60
175.15
175.70
176.25
176.80
177.35
177.90
178.45
179.00
179.55
180.10
180.65
181.20
181.75
182.30
182.85
183.40
183.95
184.50
185.05
185.60
186.15
186.70
187.25
187.80
188.35
188.90
189.45
190.00
190.55
191.10
191.65
192.20
192.75

157.75
158.30
158.85
159.40
159.95
160.50
161.05
161.60
162.15
162.70
163.25
163.80
164.35
164.90
165.45
166.00
166.55
167.10
167.65
168.20
168.75
169.30
169.85
170.40
170.95
171.50
172.05
172.60
173.15
173.70
174.25
174.80
175.35
175.90
176.45
177.00
177.55
178.10
178.65
179.20
179.75
180.30
180.85
181.40
181.95
182.50
183.05
183.60

148.60
149.15
149.70
150.25
150.80
151.35
151.90
152.45
153.00
153.55
154.10
154.65
155.20
155.75
156.30
156.85
157.40
157.95
158.50
159.05
159.60
160.15
160.70
161.25
161.80
162.35
162.90
163.45
164.00
164.55
165.10
165.65
166.20
166.75
167.30
167.85
168.40
168.95
169.50
170.05
170.60
171.15
171.70
172.25
172.80
173.35
173.90
174.45

139.40
139.95
140.50
141.05
141.60
142.15
142.70
143.25
143.80
144.35
144.90
145.45
146.00
146.55
147.10
147.65
148.20
148.75
149.30
149.85
150.40
150.95
151.50
152.05
152.60
153.15
153.70
154.25
154.80
155.35
155.90
156.45
157.00
157.55
158.10
158.65
159.20
159.75
160.30
160.85
161.40
161.95
162.50
163.05
163.60
164.15
164.70
165.25

130.25
130.80
131.35
131.90
132.45
133.00
133.55
134.10
134.65
135.20
135.75
136.30
136.85
137.40
137.95
138.50
139.05
139.60
140.15
140.70
141.25
141.80
142.35
142.90
143.45
144.00
144.55
145.10
145.65
146.20
146.75
147.30
147.85
148.40
148.95
149.50
150.05
150.60
151.15
151.70
152.25
152.80
153.35
153.90
154.45
155.00
155.55
156.10

121.10
121.65
122.20
122.75
123.30
123.85
124.40
124.95
125.50
126.05
126.60
127.15
127.70
128.25
128.80
129.35
129.90
130.45
131.00
131.55
132.10
132.65
133.20
133.75
134.30
134.85
135.40
135.95
136.50
137.05
137.60
138.15
138.70
139.25
139.80
140.35
140.90
141.45
142.00
142.55
143.10
143.65
144.20
144.75
145.30
145.85
146.40
146.95

111.90
112.45
113.00
113.55
114.10
114.65
115.20
115.75
116.30
116.85
117.40
117.95
118.50
119.05
119.60
120.15
120.70
121.25
121.80
122.35
122.90
123.45
124.00
124.55
125.10
125.65
126.20
126.75
127.30
127.85
128.40
128.95
129.50
130.05
130.60
131.15
131.70
132.25
132.80
133.35
133.90
134.45
135.00
135.55
136.10
136.65
137.20
137.75

102.75
103.30
103.85
104.40
104.95
105.50
106.05
106.60
107.15
107.70
108.25
108.80
109.35
109.90
110.45
111.00
111.55
112.10
112.65
113.20
113.75
114.30
114.85
115.40
115.95
116.50
117.05
117.60
118.15
118.70
119.25
119.80
120.35
120.90
121.45
122.00
122.55
123.10
123.65
124.20
124.75
125.30
125.85
126.40
126.95
127.50
128.05
128.60

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

193.30
193.85
194.40
194.95
195.50
196.05
196.60
197.15
197.70
198.25
198.80
199.35
199.90
200.45
201.00
201.55
202.10
202.65
203.20
203.75
204.30
204.85
205.40
205.95
206.50

184.15
184.70
185.25
185.80
186.35
186.90
187.45
188.00
188.55
189.10
189.65
190.20
190.75
191.30
191.85
192.40
192.95
193.50
194.05
194.60
195.15
195.70
196.25
196.80
197.35

175.00
175.55
176.10
176.65
177.20
177.75
178.30
178.85
179.40
179.95
180.50
181.05
181.60
182.15
182.70
183.25
183.80
184.35
184.90
185.45
186.00
186.55
187.10
187.65
188.20

165.80
166.35
166.90
167.45
168.00
168.55
169.10
169.65
170.20
170.75
171.30
171.85
172.40
172.95
173.50
174.05
174.60
175.15
175.70
176.25
176.80
177.35
177.90
178.45
179.00

Kategori

4765
4770
4775
4780
4785
4790
4795
4800
4805
4810
4815
4820
4825
4830
4835
4840
4845
4850
4855
4860
4865
4870
4875
4880
4885

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
4761
4766
4771
4776
4781
4786
4791
4796
4801
4806
4811
4816
4821
4826
4831
4836
4841
4846
4851
4856
4861
4866
4871
4876
4881

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

220.80
221.35
221.90
222.45
223.00
223.55
224.10
224.65
225.20
225.75
226.30
226.85
227.40
227.95
228.50
229.05
229.60
230.15
230.70
231.25
231.80
232.35
232.90
233.45
234.00

156.65
157.20
157.75
158.30
158.85
159.40
159.95
160.50
161.05
161.60
162.15
162.70
163.25
163.80
164.35
164.90
165.45
166.00
166.55
167.10
167.65
168.20
168.75
169.30
169.85

147.50
148.05
148.60
149.15
149.70
150.25
150.80
151.35
151.90
152.45
153.00
153.55
154.10
154.65
155.20
155.75
156.30
156.85
157.40
157.95
158.50
159.05
159.60
160.15
160.70

138.30
138.85
139.40
139.95
140.50
141.05
141.60
142.15
142.70
143.25
143.80
144.35
144.90
145.45
146.00
146.55
147.10
147.65
148.20
148.75
149.30
149.85
150.40
150.95
151.50

129.15
129.70
130.25
130.80
131.35
131.90
132.45
133.00
133.55
134.10
134.65
135.20
135.75
136.30
136.85
137.40
137.95
138.50
139.05
139.60
140.15
140.70
141.25
141.80
142.35

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

120.00
120.55
121.10
121.65
122.20
122.75
123.30
123.85
124.40
124.95
125.50
126.05
126.60
127.15
127.70
128.25
128.80
129.35
129.90
130.45
131.00
131.55
132.10
132.65
133.20

110.80
111.35
111.90
112.45
113.00
113.55
114.10
114.65
115.20
115.75
116.30
116.85
117.40
117.95
118.50
119.05
119.60
120.15
120.70
121.25
121.80
122.35
122.90
123.45
124.00

101.65
102.20
102.75
103.30
103.85
104.40
104.95
105.50
106.05
106.60
107.15
107.70
108.25
108.80
109.35
109.90
110.45
111.00
111.55
112.10
112.65
113.20
113.75
114.30
114.85

220.80
221.35
221.90
222.45
223.00
223.55
224.10
224.65
225.20
225.75
226.30
226.85
227.40
227.95
228.50
229.05
229.60
230.15
230.70
231.25
231.80
232.35
232.90
233.45
234.00

211.65
212.20
212.75
213.30
213.85
214.40
214.95
215.50
216.05
216.60
217.15
217.70
218.25
218.80
219.35
219.90
220.45
221.00
221.55
222.10
222.65
223.20
223.75
224.30
224.85

73

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

KA8
RM

KA9
RM

KA10
RM

202.50
203.05
203.60
204.15
204.70
205.25
205.80
206.35
206.90
207.45
208.00
208.55
209.10
209.65
210.20
210.75
211.30
211.85
212.40
212.95
213.50
214.05
214.60
215.15
215.70

193.30
193.85
194.40
194.95
195.50
196.05
196.60
197.15
197.70
198.25
198.80
199.35
199.90
200.45
201.00
201.55
202.10
202.65
203.20
203.75
204.30
204.85
205.40
205.95
206.50

147.50
148.05
148.60
149.15
149.70
150.25
150.80
151.35
151.90
152.45
153.00
153.55
154.10
154.65
155.20
155.75
156.30
156.85
157.40
157.95
158.50
159.05
159.60
160.15
160.70

138.30
138.85
139.40
139.95
140.50
141.05
141.60
142.15
142.70
143.25
143.80
144.35
144.90
145.45
146.00
146.55
147.10
147.65
148.20
148.75
149.30
149.85
150.40
150.95
151.50

129.15
129.70
130.25
130.80
131.35
131.90
132.45
133.00
133.55
134.10
134.65
135.20
135.75
136.30
136.85
137.40
137.95
138.50
139.05
139.60
140.15
140.70
141.25
141.80
142.35

184.15
184.70
185.25
185.80
186.35
186.90
187.45
188.00
188.55
189.10
189.65
190.20
190.75
191.30
191.85
192.40
192.95
193.50
194.05
194.60
195.15
195.70
196.25
196.80
197.35

175.00
175.55
176.10
176.65
177.20
177.75
178.30
178.85
179.40
179.95
180.50
181.05
181.60
182.15
182.70
183.25
183.80
184.35
184.90
185.45
186.00
186.55
187.10
187.65
188.20

165.80
166.35
166.90
167.45
168.00
168.55
169.10
169.65
170.20
170.75
171.30
171.85
172.40
172.95
173.50
174.05
174.60
175.15
175.70
176.25
176.80
177.35
177.90
178.45
179.00

156.65
157.20
157.75
158.30
158.85
159.40
159.95
160.50
161.05
161.60
162.15
162.70
163.25
163.80
164.35
164.90
165.45
166.00
166.55
167.10
167.65
168.20
168.75
169.30
169.85

P.U. (A) 35

4886
4891
4896
4901
4906
4911
4916
4921
4926
4931
4936
4941
4946
4951
4956
4961
4966
4971
4976
4981
4986
4991
4996
5001
5006
5011
5016
5021
5026
5031
5036
5041
5046
5051
5056
5061
5066
5071
5076
5081
5086
5091
5096
5101
5106
5111
5116
5121

4890
4895
4900
4905
4910
4915
4920
4925
4930
4935
4940
4945
4950
4955
4960
4965
4970
4975
4980
4985
4990
4995
5000
5005
5010
5015
5020
5025
5030
5035
5040
5045
5050
5055
5060
5065
5070
5075
5080
5085
5090
5095
5100
5105
5110
5115
5120
5125

234.55
235.10
235.65
236.20
236.75
237.30
238.15
239.10
240.05
241.00
241.95
242.90
243.85
244.80
245.75
246.70
247.65
248.60
249.55
250.50
251.45
252.40
253.35
254.30
255.25
256.20
257.15
258.10
259.05
260.00
260.95
261.90
262.85
263.80
264.75
265.70
266.65
267.60
268.55
269.50
270.45
271.40
272.35
273.30
274.25
275.20
276.15
277.10

207.05
207.60
208.15
208.70
209.25
209.80
210.35
210.90
211.45
212.00
212.55
213.10
213.65
214.20
214.75
215.30
215.85
216.40
216.95
217.50
218.05
218.60
219.15
219.70
220.25
220.80
221.35
221.90
222.45
223.00
223.55
224.10
224.65
225.20
225.75
226.30
226.85
227.40
227.95
228.50
229.05
229.60
230.15
230.70
231.25
231.80
232.35
232.90

197.90
198.45
199.00
199.55
200.10
200.65
201.20
201.75
202.30
202.85
203.40
203.95
204.50
205.05
205.60
206.15
206.70
207.25
207.80
208.35
208.90
209.45
210.00
210.55
211.10
211.65
212.20
212.75
213.30
213.85
214.40
214.95
215.50
216.05
216.60
217.15
217.70
218.25
218.80
219.35
219.90
220.45
221.00
221.55
222.10
222.65
223.20
223.75

188.75
189.30
189.85
190.40
190.95
191.50
192.05
192.60
193.15
193.70
194.25
194.80
195.35
195.90
196.45
197.00
197.55
198.10
198.65
199.20
199.75
200.30
200.85
201.40
201.95
202.50
203.05
203.60
204.15
204.70
205.25
205.80
206.35
206.90
207.45
208.00
208.55
209.10
209.65
210.20
210.75
211.30
211.85
212.40
212.95
213.50
214.05
214.60

179.55
180.10
180.65
181.20
181.75
182.30
182.85
183.40
183.95
184.50
185.05
185.60
186.15
186.70
187.25
187.80
188.35
188.90
189.45
190.00
190.55
191.10
191.65
192.20
192.75
193.30
193.85
194.40
194.95
195.50
196.05
196.60
197.15
197.70
198.25
198.80
199.35
199.90
200.45
201.00
201.55
202.10
202.65
203.20
203.75
204.30
204.85
205.40

170.40
170.95
171.50
172.05
172.60
173.15
173.70
174.25
174.80
175.35
175.90
176.45
177.00
177.55
178.10
178.65
179.20
179.75
180.30
180.85
181.40
181.95
182.50
183.05
183.60
184.15
184.70
185.25
185.80
186.35
186.90
187.45
188.00
188.55
189.10
189.65
190.20
190.75
191.30
191.85
192.40
192.95
193.50
194.05
194.60
195.15
195.70
196.25

161.25
161.80
162.35
162.90
163.45
164.00
164.55
165.10
165.65
166.20
166.75
167.30
167.85
168.40
168.95
169.50
170.05
170.60
171.15
171.70
172.25
172.80
173.35
173.90
174.45
175.00
175.55
176.10
176.65
177.20
177.75
178.30
178.85
179.40
179.95
180.50
181.05
181.60
182.15
182.70
183.25
183.80
184.35
184.90
185.45
186.00
186.55
187.10

152.05
152.60
153.15
153.70
154.25
154.80
155.35
155.90
156.45
157.00
157.55
158.10
158.65
159.20
159.75
160.30
160.85
161.40
161.95
162.50
163.05
163.60
164.15
164.70
165.25
165.80
166.35
166.90
167.45
168.00
168.55
169.10
169.65
170.20
170.75
171.30
171.85
172.40
172.95
173.50
174.05
174.60
175.15
175.70
176.25
176.80
177.35
177.90

142.90
143.45
144.00
144.55
145.10
145.65
146.20
146.75
147.30
147.85
148.40
148.95
149.50
150.05
150.60
151.15
151.70
152.25
152.80
153.35
153.90
154.45
155.00
155.55
156.10
156.65
157.20
157.75
158.30
158.85
159.40
159.95
160.50
161.05
161.60
162.15
162.70
163.25
163.80
164.35
164.90
165.45
166.00
166.55
167.10
167.65
168.20
168.75

133.75
134.30
134.85
135.40
135.95
136.50
137.05
137.60
138.15
138.70
139.25
139.80
140.35
140.90
141.45
142.00
142.55
143.10
143.65
144.20
144.75
145.30
145.85
146.40
146.95
147.50
148.05
148.60
149.15
149.70
150.25
150.80
151.35
151.90
152.45
153.00
153.55
154.10
154.65
155.20
155.75
156.30
156.85
157.40
157.95
158.50
159.05
159.60

124.55
125.10
125.65
126.20
126.75
127.30
127.85
128.40
128.95
129.50
130.05
130.60
131.15
131.70
132.25
132.80
133.35
133.90
134.45
135.00
135.55
136.10
136.65
137.20
137.75
138.30
138.85
139.40
139.95
140.50
141.05
141.60
142.15
142.70
143.25
143.80
144.35
144.90
145.45
146.00
146.55
147.10
147.65
148.20
148.75
149.30
149.85
150.40

74

115.40
115.95
116.50
117.05
117.60
118.15
118.70
119.25
119.80
120.35
120.90
121.45
122.00
122.55
123.10
123.65
124.20
124.75
125.30
125.85
126.40
126.95
127.50
128.05
128.60
129.15
129.70
130.25
130.80
131.35
131.90
132.45
133.00
133.55
134.10
134.65
135.20
135.75
136.30
136.85
137.40
137.95
138.50
139.05
139.60
140.15
140.70
141.25

234.55
235.10
235.65
236.20
236.75
237.30
238.15
239.10
240.05
241.00
241.95
242.90
243.85
244.80
245.75
246.70
247.65
248.60
249.55
250.50
251.45
252.40
253.35
254.30
255.25
256.20
257.15
258.10
259.05
260.00
260.95
261.90
262.85
263.80
264.75
265.70
266.65
267.60
268.55
269.50
270.45
271.40
272.35
273.30
274.25
275.20
276.15
277.10

225.40
225.95
226.50
227.05
227.60
228.15
228.70
229.25
229.80
230.35
230.90
231.45
232.00
232.55
233.10
233.65
234.20
234.75
235.30
235.85
236.40
236.95
237.50
238.45
239.40
240.35
241.30
242.25
243.20
244.15
245.10
246.05
247.00
247.95
248.90
249.85
250.80
251.75
252.70
253.65
254.60
255.55
256.50
257.45
258.40
259.35
260.30
261.25

216.25
216.80
217.35
217.90
218.45
219.00
219.55
220.10
220.65
221.20
221.75
222.30
222.85
223.40
223.95
224.50
225.05
225.60
226.15
226.70
227.25
227.80
228.35
228.90
229.45
230.00
230.55
231.10
231.65
232.20
232.75
233.30
233.85
234.40
234.95
235.50
236.05
236.60
237.15
237.80
238.75
239.70
240.65
241.60
242.55
243.50
244.45
245.40

207.05
207.60
208.15
208.70
209.25
209.80
210.35
210.90
211.45
212.00
212.55
213.10
213.65
214.20
214.75
215.30
215.85
216.40
216.95
217.50
218.05
218.60
219.15
219.70
220.25
220.80
221.35
221.90
222.45
223.00
223.55
224.10
224.65
225.20
225.75
226.30
226.85
227.40
227.95
228.50
229.05
229.60
230.15
230.70
231.25
231.80
232.35
232.90

197.90
198.45
199.00
199.55
200.10
200.65
201.20
201.75
202.30
202.85
203.40
203.95
204.50
205.05
205.60
206.15
206.70
207.25
207.80
208.35
208.90
209.45
210.00
210.55
211.10
211.65
212.20
212.75
213.30
213.85
214.40
214.95
215.50
216.05
216.60
217.15
217.70
218.25
218.80
219.35
219.90
220.45
221.00
221.55
222.10
222.65
223.20
223.75

188.75
189.30
189.85
190.40
190.95
191.50
192.05
192.60
193.15
193.70
194.25
194.80
195.35
195.90
196.45
197.00
197.55
198.10
198.65
199.20
199.75
200.30
200.85
201.40
201.95
202.50
203.05
203.60
204.15
204.70
205.25
205.80
206.35
206.90
207.45
208.00
208.55
209.10
209.65
210.20
210.75
211.30
211.85
212.40
212.95
213.50
214.05
214.60

179.55
180.10
180.65
181.20
181.75
182.30
182.85
183.40
183.95
184.50
185.05
185.60
186.15
186.70
187.25
187.80
188.35
188.90
189.45
190.00
190.55
191.10
191.65
192.20
192.75
193.30
193.85
194.40
194.95
195.50
196.05
196.60
197.15
197.70
198.25
198.80
199.35
199.90
200.45
201.00
201.55
202.10
202.65
203.20
203.75
204.30
204.85
205.40

170.40
170.95
171.50
172.05
172.60
173.15
173.70
174.25
174.80
175.35
175.90
176.45
177.00
177.55
178.10
178.65
179.20
179.75
180.30
180.85
181.40
181.95
182.50
183.05
183.60
184.15
184.70
185.25
185.80
186.35
186.90
187.45
188.00
188.55
189.10
189.65
190.20
190.75
191.30
191.85
192.40
192.95
193.50
194.05
194.60
195.15
195.70
196.25

161.25
161.80
162.35
162.90
163.45
164.00
164.55
165.10
165.65
166.20
166.75
167.30
167.85
168.40
168.95
169.50
170.05
170.60
171.15
171.70
172.25
172.80
173.35
173.90
174.45
175.00
175.55
176.10
176.65
177.20
177.75
178.30
178.85
179.40
179.95
180.50
181.05
181.60
182.15
182.70
183.25
183.80
184.35
184.90
185.45
186.00
186.55
187.10

152.05
152.60
153.15
153.70
154.25
154.80
155.35
155.90
156.45
157.00
157.55
158.10
158.65
159.20
159.75
160.30
160.85
161.40
161.95
162.50
163.05
163.60
164.15
164.70
165.25
165.80
166.35
166.90
167.45
168.00
168.55
169.10
169.65
170.20
170.75
171.30
171.85
172.40
172.95
173.50
174.05
174.60
175.15
175.70
176.25
176.80
177.35
177.90

142.90
143.45
144.00
144.55
145.10
145.65
146.20
146.75
147.30
147.85
148.40
148.95
149.50
150.05
150.60
151.15
151.70
152.25
152.80
153.35
153.90
154.45
155.00
155.55
156.10
156.65
157.20
157.75
158.30
158.85
159.40
159.95
160.50
161.05
161.60
162.15
162.70
163.25
163.80
164.35
164.90
165.45
166.00
166.55
167.10
167.65
168.20
168.75

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

233.45
234.00
234.55
235.10
235.65
236.20
236.75
237.30
238.15
239.10
240.05
241.00
241.95
242.90
243.85
244.80
245.75
246.70
247.65
248.60
249.55
250.50
251.45
252.40
253.35

224.30
224.85
225.40
225.95
226.50
227.05
227.60
228.15
228.70
229.25
229.80
230.35
230.90
231.45
232.00
232.55
233.10
233.65
234.20
234.75
235.30
235.85
236.40
236.95
237.50

215.15
215.70
216.25
216.80
217.35
217.90
218.45
219.00
219.55
220.10
220.65
221.20
221.75
222.30
222.85
223.40
223.95
224.50
225.05
225.60
226.15
226.70
227.25
227.80
228.35

205.95
206.50
207.05
207.60
208.15
208.70
209.25
209.80
210.35
210.90
211.45
212.00
212.55
213.10
213.65
214.20
214.75
215.30
215.85
216.40
216.95
217.50
218.05
218.60
219.15

Kategori

5130
5135
5140
5145
5150
5155
5160
5165
5170
5175
5180
5185
5190
5195
5200
5205
5210
5215
5220
5225
5230
5235
5240
5245
5250

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
5126
5131
5136
5141
5146
5151
5156
5161
5166
5171
5176
5181
5186
5191
5196
5201
5206
5211
5216
5221
5226
5231
5236
5241
5246

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

278.05
279.00
279.95
280.90
281.85
282.80
283.75
284.70
285.65
286.60
287.55
288.50
289.45
290.40
291.35
292.30
293.25
294.20
295.15
296.10
297.05
298.00
298.95
299.90
300.85

196.80
197.35
197.90
198.45
199.00
199.55
200.10
200.65
201.20
201.75
202.30
202.85
203.40
203.95
204.50
205.05
205.60
206.15
206.70
207.25
207.80
208.35
208.90
209.45
210.00

187.65
188.20
188.75
189.30
189.85
190.40
190.95
191.50
192.05
192.60
193.15
193.70
194.25
194.80
195.35
195.90
196.45
197.00
197.55
198.10
198.65
199.20
199.75
200.30
200.85

178.45
179.00
179.55
180.10
180.65
181.20
181.75
182.30
182.85
183.40
183.95
184.50
185.05
185.60
186.15
186.70
187.25
187.80
188.35
188.90
189.45
190.00
190.55
191.10
191.65

169.30
169.85
170.40
170.95
171.50
172.05
172.60
173.15
173.70
174.25
174.80
175.35
175.90
176.45
177.00
177.55
178.10
178.65
179.20
179.75
180.30
180.85
181.40
181.95
182.50

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

160.15
160.70
161.25
161.80
162.35
162.90
163.45
164.00
164.55
165.10
165.65
166.20
166.75
167.30
167.85
168.40
168.95
169.50
170.05
170.60
171.15
171.70
172.25
172.80
173.35

150.95
151.50
152.05
152.60
153.15
153.70
154.25
154.80
155.35
155.90
156.45
157.00
157.55
158.10
158.65
159.20
159.75
160.30
160.85
161.40
161.95
162.50
163.05
163.60
164.15

141.80
142.35
142.90
143.45
144.00
144.55
145.10
145.65
146.20
146.75
147.30
147.85
148.40
148.95
149.50
150.05
150.60
151.15
151.70
152.25
152.80
153.35
153.90
154.45
155.00

278.05
279.00
279.95
280.90
281.85
282.80
283.75
284.70
285.65
286.60
287.55
288.50
289.45
290.40
291.35
292.30
293.25
294.20
295.15
296.10
297.05
298.00
298.95
299.90
300.85

262.20
263.15
264.10
265.05
266.00
266.95
267.90
268.85
269.80
270.75
271.70
272.65
273.60
274.55
275.50
276.45
277.40
278.35
279.30
280.25
281.20
282.15
283.10
284.05
285.00

75

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

KA8
RM

KA9
RM

KA10
RM

246.35
247.30
248.25
249.20
250.15
251.10
252.05
253.00
253.95
254.90
255.85
256.80
257.75
258.70
259.65
260.60
261.55
262.50
263.45
264.40
265.35
266.30
267.25
268.20
269.15

233.45
234.00
234.55
235.10
235.65
236.20
236.75
237.30
238.15
239.10
240.05
241.00
241.95
242.90
243.85
244.80
245.75
246.70
247.65
248.60
249.55
250.50
251.45
252.40
253.35

187.65
188.20
188.75
189.30
189.85
190.40
190.95
191.50
192.05
192.60
193.15
193.70
194.25
194.80
195.35
195.90
196.45
197.00
197.55
198.10
198.65
199.20
199.75
200.30
200.85

178.45
179.00
179.55
180.10
180.65
181.20
181.75
182.30
182.85
183.40
183.95
184.50
185.05
185.60
186.15
186.70
187.25
187.80
188.35
188.90
189.45
190.00
190.55
191.10
191.65

169.30
169.85
170.40
170.95
171.50
172.05
172.60
173.15
173.70
174.25
174.80
175.35
175.90
176.45
177.00
177.55
178.10
178.65
179.20
179.75
180.30
180.85
181.40
181.95
182.50

224.30
224.85
225.40
225.95
226.50
227.05
227.60
228.15
228.70
229.25
229.80
230.35
230.90
231.45
232.00
232.55
233.10
233.65
234.20
234.75
235.30
235.85
236.40
236.95
237.50

215.15
215.70
216.25
216.80
217.35
217.90
218.45
219.00
219.55
220.10
220.65
221.20
221.75
222.30
222.85
223.40
223.95
224.50
225.05
225.60
226.15
226.70
227.25
227.80
228.35

205.95
206.50
207.05
207.60
208.15
208.70
209.25
209.80
210.35
210.90
211.45
212.00
212.55
213.10
213.65
214.20
214.75
215.30
215.85
216.40
216.95
217.50
218.05
218.60
219.15

196.80
197.35
197.90
198.45
199.00
199.55
200.10
200.65
201.20
201.75
202.30
202.85
203.40
203.95
204.50
205.05
205.60
206.15
206.70
207.25
207.80
208.35
208.90
209.45
210.00

P.U. (A) 35

5251
5256
5261
5266
5271
5276
5281
5286
5291
5296
5301
5306
5311
5316
5321
5326
5331
5336
5341
5346
5351
5356
5361
5366
5371
5376
5381
5386
5391
5396
5401
5406
5411
5416
5421
5426
5431
5436
5441
5446
5451
5456
5461
5466
5471
5476
5481
5486

5255
5260
5265
5270
5275
5280
5285
5290
5295
5300
5305
5310
5315
5320
5325
5330
5335
5340
5345
5350
5355
5360
5365
5370
5375
5380
5385
5390
5395
5400
5405
5410
5415
5420
5425
5430
5435
5440
5445
5450
5455
5460
5465
5470
5475
5480
5485
5490

301.80
302.75
303.70
304.65
305.60
306.55
307.50
308.45
309.40
310.35
311.30
312.25
313.20
314.15
315.10
316.05
317.00
317.95
318.90
319.85
320.80
321.75
322.70
323.65
324.60
325.55
326.50
327.45
328.40
329.35
330.30
331.25
332.20
333.15
334.10
335.05
336.00
336.95
337.90
338.85
339.80
340.75
341.70
342.65
343.60
344.55
345.50
346.45

254.30
255.25
256.20
257.15
258.10
259.05
260.00
260.95
261.90
262.85
263.80
264.75
265.70
266.65
267.60
268.55
269.50
270.45
271.40
272.35
273.30
274.25
275.20
276.15
277.10
278.05
279.00
279.95
280.90
281.85
282.80
283.75
284.70
285.65
286.60
287.55
288.50
289.45
290.40
291.35
292.30
293.25
294.20
295.15
296.10
297.05
298.00
298.95

238.45
239.40
240.35
241.30
242.25
243.20
244.15
245.10
246.05
247.00
247.95
248.90
249.85
250.80
251.75
252.70
253.65
254.60
255.55
256.50
257.45
258.40
259.35
260.30
261.25
262.20
263.15
264.10
265.05
266.00
266.95
267.90
268.85
269.80
270.75
271.70
272.65
273.60
274.55
275.50
276.45
277.40
278.35
279.30
280.25
281.20
282.15
283.10

228.90
229.45
230.00
230.55
231.10
231.65
232.20
232.75
233.30
233.85
234.40
234.95
235.50
236.05
236.60
237.15
237.80
238.75
239.70
240.65
241.60
242.55
243.50
244.45
245.40
246.35
247.30
248.25
249.20
250.15
251.10
252.05
253.00
253.95
254.90
255.85
256.80
257.75
258.70
259.65
260.60
261.55
262.50
263.45
264.40
265.35
266.30
267.25

219.70
220.25
220.80
221.35
221.90
222.45
223.00
223.55
224.10
224.65
225.20
225.75
226.30
226.85
227.40
227.95
228.50
229.05
229.60
230.15
230.70
231.25
231.80
232.35
232.90
233.45
234.00
234.55
235.10
235.65
236.20
236.75
237.30
238.15
239.10
240.05
241.00
241.95
242.90
243.85
244.80
245.75
246.70
247.65
248.60
249.55
250.50
251.45

210.55
211.10
211.65
212.20
212.75
213.30
213.85
214.40
214.95
215.50
216.05
216.60
217.15
217.70
218.25
218.80
219.35
219.90
220.45
221.00
221.55
222.10
222.65
223.20
223.75
224.30
224.85
225.40
225.95
226.50
227.05
227.60
228.15
228.70
229.25
229.80
230.35
230.90
231.45
232.00
232.55
233.10
233.65
234.20
234.75
235.30
235.85
236.40

201.40
201.95
202.50
203.05
203.60
204.15
204.70
205.25
205.80
206.35
206.90
207.45
208.00
208.55
209.10
209.65
210.20
210.75
211.30
211.85
212.40
212.95
213.50
214.05
214.60
215.15
215.70
216.25
216.80
217.35
217.90
218.45
219.00
219.55
220.10
220.65
221.20
221.75
222.30
222.85
223.40
223.95
224.50
225.05
225.60
226.15
226.70
227.25

192.20
192.75
193.30
193.85
194.40
194.95
195.50
196.05
196.60
197.15
197.70
198.25
198.80
199.35
199.90
200.45
201.00
201.55
202.10
202.65
203.20
203.75
204.30
204.85
205.40
205.95
206.50
207.05
207.60
208.15
208.70
209.25
209.80
210.35
210.90
211.45
212.00
212.55
213.10
213.65
214.20
214.75
215.30
215.85
216.40
216.95
217.50
218.05

183.05
183.60
184.15
184.70
185.25
185.80
186.35
186.90
187.45
188.00
188.55
189.10
189.65
190.20
190.75
191.30
191.85
192.40
192.95
193.50
194.05
194.60
195.15
195.70
196.25
196.80
197.35
197.90
198.45
199.00
199.55
200.10
200.65
201.20
201.75
202.30
202.85
203.40
203.95
204.50
205.05
205.60
206.15
206.70
207.25
207.80
208.35
208.90

173.90
174.45
175.00
175.55
176.10
176.65
177.20
177.75
178.30
178.85
179.40
179.95
180.50
181.05
181.60
182.15
182.70
183.25
183.80
184.35
184.90
185.45
186.00
186.55
187.10
187.65
188.20
188.75
189.30
189.85
190.40
190.95
191.50
192.05
192.60
193.15
193.70
194.25
194.80
195.35
195.90
196.45
197.00
197.55
198.10
198.65
199.20
199.75

164.70
165.25
165.80
166.35
166.90
167.45
168.00
168.55
169.10
169.65
170.20
170.75
171.30
171.85
172.40
172.95
173.50
174.05
174.60
175.15
175.70
176.25
176.80
177.35
177.90
178.45
179.00
179.55
180.10
180.65
181.20
181.75
182.30
182.85
183.40
183.95
184.50
185.05
185.60
186.15
186.70
187.25
187.80
188.35
188.90
189.45
190.00
190.55

76

155.55
156.10
156.65
157.20
157.75
158.30
158.85
159.40
159.95
160.50
161.05
161.60
162.15
162.70
163.25
163.80
164.35
164.90
165.45
166.00
166.55
167.10
167.65
168.20
168.75
169.30
169.85
170.40
170.95
171.50
172.05
172.60
173.15
173.70
174.25
174.80
175.35
175.90
176.45
177.00
177.55
178.10
178.65
179.20
179.75
180.30
180.85
181.40

301.80
302.75
303.70
304.65
305.60
306.55
307.50
308.45
309.40
310.35
311.30
312.25
313.20
314.15
315.10
316.05
317.00
317.95
318.90
319.85
320.80
321.75
322.70
323.65
324.60
325.55
326.50
327.45
328.40
329.35
330.30
331.25
332.20
333.15
334.10
335.05
336.00
336.95
337.90
338.85
339.80
340.75
341.70
342.65
343.60
344.55
345.50
346.45

285.95
286.90
287.85
288.80
289.75
290.70
291.65
292.60
293.55
294.50
295.45
296.40
297.35
298.30
299.25
300.20
301.15
302.10
303.05
304.00
304.95
305.90
306.85
307.80
308.75
309.70
310.65
311.60
312.55
313.50
314.45
315.40
316.35
317.30
318.25
319.20
320.15
321.10
322.05
323.00
323.95
324.90
325.85
326.80
327.75
328.70
329.65
330.60

270.10
271.05
272.00
272.95
273.90
274.85
275.80
276.75
277.70
278.65
279.60
280.55
281.50
282.45
283.40
284.35
285.30
286.25
287.20
288.15
289.10
290.05
291.00
291.95
292.90
293.85
294.80
295.75
296.70
297.65
298.60
299.55
300.50
301.45
302.40
303.35
304.30
305.25
306.20
307.15
308.10
309.05
310.00
310.95
311.90
312.85
313.80
314.75

254.30
255.25
256.20
257.15
258.10
259.05
260.00
260.95
261.90
262.85
263.80
264.75
265.70
266.65
267.60
268.55
269.50
270.45
271.40
272.35
273.30
274.25
275.20
276.15
277.10
278.05
279.00
279.95
280.90
281.85
282.80
283.75
284.70
285.65
286.60
287.55
288.50
289.45
290.40
291.35
292.30
293.25
294.20
295.15
296.10
297.05
298.00
298.95

238.45
239.40
240.35
241.30
242.25
243.20
244.15
245.10
246.05
247.00
247.95
248.90
249.85
250.80
251.75
252.70
253.65
254.60
255.55
256.50
257.45
258.40
259.35
260.30
261.25
262.20
263.15
264.10
265.05
266.00
266.95
267.90
268.85
269.80
270.75
271.70
272.65
273.60
274.55
275.50
276.45
277.40
278.35
279.30
280.25
281.20
282.15
283.10

228.90
229.45
230.00
230.55
231.10
231.65
232.20
232.75
233.30
233.85
234.40
234.95
235.50
236.05
236.60
237.15
237.80
238.75
239.70
240.65
241.60
242.55
243.50
244.45
245.40
246.35
247.30
248.25
249.20
250.15
251.10
252.05
253.00
253.95
254.90
255.85
256.80
257.75
258.70
259.65
260.60
261.55
262.50
263.45
264.40
265.35
266.30
267.25

219.70
220.25
220.80
221.35
221.90
222.45
223.00
223.55
224.10
224.65
225.20
225.75
226.30
226.85
227.40
227.95
228.50
229.05
229.60
230.15
230.70
231.25
231.80
232.35
232.90
233.45
234.00
234.55
235.10
235.65
236.20
236.75
237.30
238.15
239.10
240.05
241.00
241.95
242.90
243.85
244.80
245.75
246.70
247.65
248.60
249.55
250.50
251.45

210.55
211.10
211.65
212.20
212.75
213.30
213.85
214.40
214.95
215.50
216.05
216.60
217.15
217.70
218.25
218.80
219.35
219.90
220.45
221.00
221.55
222.10
222.65
223.20
223.75
224.30
224.85
225.40
225.95
226.50
227.05
227.60
228.15
228.70
229.25
229.80
230.35
230.90
231.45
232.00
232.55
233.10
233.65
234.20
234.75
235.30
235.85
236.40

201.40
201.95
202.50
203.05
203.60
204.15
204.70
205.25
205.80
206.35
206.90
207.45
208.00
208.55
209.10
209.65
210.20
210.75
211.30
211.85
212.40
212.95
213.50
214.05
214.60
215.15
215.70
216.25
216.80
217.35
217.90
218.45
219.00
219.55
220.10
220.65
221.20
221.75
222.30
222.85
223.40
223.95
224.50
225.05
225.60
226.15
226.70
227.25

192.20
192.75
193.30
193.85
194.40
194.95
195.50
196.05
196.60
197.15
197.70
198.25
198.80
199.35
199.90
200.45
201.00
201.55
202.10
202.65
203.20
203.75
204.30
204.85
205.40
205.95
206.50
207.05
207.60
208.15
208.70
209.25
209.80
210.35
210.90
211.45
212.00
212.55
213.10
213.65
214.20
214.75
215.30
215.85
216.40
216.95
217.50
218.05

183.05
183.60
184.15
184.70
185.25
185.80
186.35
186.90
187.45
188.00
188.55
189.10
189.65
190.20
190.75
191.30
191.85
192.40
192.95
193.50
194.05
194.60
195.15
195.70
196.25
196.80
197.35
197.90
198.45
199.00
199.55
200.10
200.65
201.20
201.75
202.30
202.85
203.40
203.95
204.50
205.05
205.60
206.15
206.70
207.25
207.80
208.35
208.90

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

299.90
300.85
301.80
302.75
303.70
304.65
305.60
306.55
307.50
308.45
309.40
310.35
311.30
312.25
313.20
314.15
315.10
316.05
317.00
317.95
318.90
319.85
320.80
321.75
322.70

284.05
285.00
285.95
286.90
287.85
288.80
289.75
290.70
291.65
292.60
293.55
294.50
295.45
296.40
297.35
298.30
299.25
300.20
301.15
302.10
303.05
304.00
304.95
305.90
306.85

268.20
269.15
270.10
271.05
272.00
272.95
273.90
274.85
275.80
276.75
277.70
278.65
279.60
280.55
281.50
282.45
283.40
284.35
285.30
286.25
287.20
288.15
289.10
290.05
291.00

252.40
253.35
254.30
255.25
256.20
257.15
258.10
259.05
260.00
260.95
261.90
262.85
263.80
264.75
265.70
266.65
267.60
268.55
269.50
270.45
271.40
272.35
273.30
274.25
275.20

Kategori

5495
5500
5505
5510
5515
5520
5525
5530
5535
5540
5545
5550
5555
5560
5565
5570
5575
5580
5585
5590
5595
5600
5605
5610
5615

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
5491
5496
5501
5506
5511
5516
5521
5526
5531
5536
5541
5546
5551
5556
5561
5566
5571
5576
5581
5586
5591
5596
5601
5606
5611

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

347.40
348.35
349.30
350.25
351.20
352.15
353.10
354.05
355.00
355.95
356.90
357.85
358.80
359.75
360.70
361.65
362.60
363.55
364.50
365.45
366.40
367.35
368.30
369.25
370.20

236.95
237.50
238.45
239.40
240.35
241.30
242.25
243.20
244.15
245.10
246.05
247.00
247.95
248.90
249.85
250.80
251.75
252.70
253.65
254.60
255.55
256.50
257.45
258.40
259.35

227.80
228.35
228.90
229.45
230.00
230.55
231.10
231.65
232.20
232.75
233.30
233.85
234.40
234.95
235.50
236.05
236.60
237.15
237.80
238.75
239.70
240.65
241.60
242.55
243.50

218.60
219.15
219.70
220.25
220.80
221.35
221.90
222.45
223.00
223.55
224.10
224.65
225.20
225.75
226.30
226.85
227.40
227.95
228.50
229.05
229.60
230.15
230.70
231.25
231.80

209.45
210.00
210.55
211.10
211.65
212.20
212.75
213.30
213.85
214.40
214.95
215.50
216.05
216.60
217.15
217.70
218.25
218.80
219.35
219.90
220.45
221.00
221.55
222.10
222.65

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

200.30
200.85
201.40
201.95
202.50
203.05
203.60
204.15
204.70
205.25
205.80
206.35
206.90
207.45
208.00
208.55
209.10
209.65
210.20
210.75
211.30
211.85
212.40
212.95
213.50

191.10
191.65
192.20
192.75
193.30
193.85
194.40
194.95
195.50
196.05
196.60
197.15
197.70
198.25
198.80
199.35
199.90
200.45
201.00
201.55
202.10
202.65
203.20
203.75
204.30

181.95
182.50
183.05
183.60
184.15
184.70
185.25
185.80
186.35
186.90
187.45
188.00
188.55
189.10
189.65
190.20
190.75
191.30
191.85
192.40
192.95
193.50
194.05
194.60
195.15

347.40
348.35
349.30
350.25
351.20
352.15
353.10
354.05
355.00
355.95
356.90
357.85
358.80
359.75
360.70
361.65
362.60
363.55
364.50
365.45
366.40
367.35
368.30
369.25
370.20

331.55
332.50
333.45
334.40
335.35
336.30
337.25
338.20
339.15
340.10
341.05
342.00
342.95
343.90
344.85
345.80
346.75
347.70
348.65
349.60
350.55
351.50
352.45
353.40
354.35

77

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

KA8
RM

KA9
RM

KA10
RM

315.70
316.65
317.60
318.55
319.50
320.45
321.40
322.35
323.30
324.25
325.20
326.15
327.10
328.05
329.00
329.95
330.90
331.85
332.80
333.75
334.70
335.65
336.60
337.55
338.50

299.90
300.85
301.80
302.75
303.70
304.65
305.60
306.55
307.50
308.45
309.40
310.35
311.30
312.25
313.20
314.15
315.10
316.05
317.00
317.95
318.90
319.85
320.80
321.75
322.70

227.80
228.35
228.90
229.45
230.00
230.55
231.10
231.65
232.20
232.75
233.30
233.85
234.40
234.95
235.50
236.05
236.60
237.15
237.80
238.75
239.70
240.65
241.60
242.55
243.50

218.60
219.15
219.70
220.25
220.80
221.35
221.90
222.45
223.00
223.55
224.10
224.65
225.20
225.75
226.30
226.85
227.40
227.95
228.50
229.05
229.60
230.15
230.70
231.25
231.80

209.45
210.00
210.55
211.10
211.65
212.20
212.75
213.30
213.85
214.40
214.95
215.50
216.05
216.60
217.15
217.70
218.25
218.80
219.35
219.90
220.45
221.00
221.55
222.10
222.65

284.05
285.00
285.95
286.90
287.85
288.80
289.75
290.70
291.65
292.60
293.55
294.50
295.45
296.40
297.35
298.30
299.25
300.20
301.15
302.10
303.05
304.00
304.95
305.90
306.85

268.20
269.15
270.10
271.05
272.00
272.95
273.90
274.85
275.80
276.75
277.70
278.65
279.60
280.55
281.50
282.45
283.40
284.35
285.30
286.25
287.20
288.15
289.10
290.05
291.00

252.40
253.35
254.30
255.25
256.20
257.15
258.10
259.05
260.00
260.95
261.90
262.85
263.80
264.75
265.70
266.65
267.60
268.55
269.50
270.45
271.40
272.35
273.30
274.25
275.20

236.95
237.50
238.45
239.40
240.35
241.30
242.25
243.20
244.15
245.10
246.05
247.00
247.95
248.90
249.85
250.80
251.75
252.70
253.65
254.60
255.55
256.50
257.45
258.40
259.35

P.U. (A) 35
5616
5621
5626
5631
5636
5641
5646
5651
5656
5661
5666
5671
5676
5681
5686
5691
5696
5701
5706
5711
5716
5721
5726
5731
5736
5741
5746
5751
5756
5761
5766
5771
5776
5781
5786
5791
5796
5801
5806
5811
5816
5821
5826
5831
5836
5841
5846
5851

5620
5625
5630
5635
5640
5645
5650
5655
5660
5665
5670
5675
5680
5685
5690
5695
5700
5705
5710
5715
5720
5725
5730
5735
5740
5745
5750
5755
5760
5765
5770
5775
5780
5785
5790
5795
5800
5805
5810
5815
5820
5825
5830
5835
5840
5845
5850
5855

371.15
372.10
373.05
374.00
374.95
375.90
376.85
377.80
378.75
379.70
380.65
381.60
382.55
383.50
384.45
385.40
386.35
387.30
388.25
389.20
390.15
391.10
392.05
393.00
393.95
394.90
395.85
396.80
397.75
398.70
399.65
400.60
401.55
402.50
403.45
404.40
405.35
406.30
407.25
408.20
409.15
410.10
411.05
412.00
412.95
413.90
414.85
415.80

323.65
324.60
325.55
326.50
327.45
328.40
329.35
330.30
331.25
332.20
333.15
334.10
335.05
336.00
336.95
337.90
338.85
339.80
340.75
341.70
342.65
343.60
344.55
345.50
346.45
347.40
348.35
349.30
350.25
351.20
352.15
353.10
354.05
355.00
355.95
356.90
357.85
358.80
359.75
360.70
361.65
362.60
363.55
364.50
365.45
366.40
367.35
368.30

307.80
308.75
309.70
310.65
311.60
312.55
313.50
314.45
315.40
316.35
317.30
318.25
319.20
320.15
321.10
322.05
323.00
323.95
324.90
325.85
326.80
327.75
328.70
329.65
330.60
331.55
332.50
333.45
334.40
335.35
336.30
337.25
338.20
339.15
340.10
341.05
342.00
342.95
343.90
344.85
345.80
346.75
347.70
348.65
349.60
350.55
351.50
352.45

291.95
292.90
293.85
294.80
295.75
296.70
297.65
298.60
299.55
300.50
301.45
302.40
303.35
304.30
305.25
306.20
307.15
308.10
309.05
310.00
310.95
311.90
312.85
313.80
314.75
315.70
316.65
317.60
318.55
319.50
320.45
321.40
322.35
323.30
324.25
325.20
326.15
327.10
328.05
329.00
329.95
330.90
331.85
332.80
333.75
334.70
335.65
336.60

276.15
277.10
278.05
279.00
279.95
280.90
281.85
282.80
283.75
284.70
285.65
286.60
287.55
288.50
289.45
290.40
291.35
292.30
293.25
294.20
295.15
296.10
297.05
298.00
298.95
299.90
300.85
301.80
302.75
303.70
304.65
305.60
306.55
307.50
308.45
309.40
310.35
311.30
312.25
313.20
314.15
315.10
316.05
317.00
317.95
318.90
319.85
320.80

260.30
261.25
262.20
263.15
264.10
265.05
266.00
266.95
267.90
268.85
269.80
270.75
271.70
272.65
273.60
274.55
275.50
276.45
277.40
278.35
279.30
280.25
281.20
282.15
283.10
284.05
285.00
285.95
286.90
287.85
288.80
289.75
290.70
291.65
292.60
293.55
294.50
295.45
296.40
297.35
298.30
299.25
300.20
301.15
302.10
303.05
304.00
304.95

244.45
245.40
246.35
247.30
248.25
249.20
250.15
251.10
252.05
253.00
253.95
254.90
255.85
256.80
257.75
258.70
259.65
260.60
261.55
262.50
263.45
264.40
265.35
266.30
267.25
268.20
269.15
270.10
271.05
272.00
272.95
273.90
274.85
275.80
276.75
277.70
278.65
279.60
280.55
281.50
282.45
283.40
284.35
285.30
286.25
287.20
288.15
289.10

232.35
232.90
233.45
234.00
234.55
235.10
235.65
236.20
236.75
237.30
238.15
239.10
240.05
241.00
241.95
242.90
243.85
244.80
245.75
246.70
247.65
248.60
249.55
250.50
251.45
252.40
253.35
254.30
255.25
256.20
257.15
258.10
259.05
260.00
260.95
261.90
262.85
263.80
264.75
265.70
266.65
267.60
268.55
269.50
270.45
271.40
272.35
273.30

223.20
223.75
224.30
224.85
225.40
225.95
226.50
227.05
227.60
228.15
228.70
229.25
229.80
230.35
230.90
231.45
232.00
232.55
233.10
233.65
234.20
234.75
235.30
235.85
236.40
236.95
237.50
238.45
239.40
240.35
241.30
242.25
243.20
244.15
245.10
246.05
247.00
247.95
248.90
249.85
250.80
251.75
252.70
253.65
254.60
255.55
256.50
257.45

214.05
214.60
215.15
215.70
216.25
216.80
217.35
217.90
218.45
219.00
219.55
220.10
220.65
221.20
221.75
222.30
222.85
223.40
223.95
224.50
225.05
225.60
226.15
226.70
227.25
227.80
228.35
228.90
229.45
230.00
230.55
231.10
231.65
232.20
232.75
233.30
233.85
234.40
234.95
235.50
236.05
236.60
237.15
237.80
238.75
239.70
240.65
241.60

204.85
205.40
205.95
206.50
207.05
207.60
208.15
208.70
209.25
209.80
210.35
210.90
211.45
212.00
212.55
213.10
213.65
214.20
214.75
215.30
215.85
216.40
216.95
217.50
218.05
218.60
219.15
219.70
220.25
220.80
221.35
221.90
222.45
223.00
223.55
224.10
224.65
225.20
225.75
226.30
226.85
227.40
227.95
228.50
229.05
229.60
230.15
230.70

78

195.70
196.25
196.80
197.35
197.90
198.45
199.00
199.55
200.10
200.65
201.20
201.75
202.30
202.85
203.40
203.95
204.50
205.05
205.60
206.15
206.70
207.25
207.80
208.35
208.90
209.45
210.00
210.55
211.10
211.65
212.20
212.75
213.30
213.85
214.40
214.95
215.50
216.05
216.60
217.15
217.70
218.25
218.80
219.35
219.90
220.45
221.00
221.55

371.15
372.10
373.05
374.00
374.95
375.90
376.85
377.80
378.75
379.70
380.65
381.60
382.55
383.50
384.45
385.40
386.35
387.30
388.25
389.20
390.15
391.10
392.05
393.00
393.95
394.90
395.85
396.80
397.75
398.70
399.65
400.60
401.55
402.50
403.45
404.40
405.35
406.30
407.25
408.20
409.15
410.10
411.05
412.00
412.95
413.90
414.85
415.80

355.30
356.25
357.20
358.15
359.10
360.05
361.00
361.95
362.90
363.85
364.80
365.75
366.70
367.65
368.60
369.55
370.50
371.45
372.40
373.35
374.30
375.25
376.20
377.15
378.10
379.05
380.00
380.95
381.90
382.85
383.80
384.75
385.70
386.65
387.60
388.55
389.50
390.45
391.40
392.35
393.30
394.25
395.20
396.15
397.10
398.05
399.00
399.95

339.45
340.40
341.35
342.30
343.25
344.20
345.15
346.10
347.05
348.00
348.95
349.90
350.85
351.80
352.75
353.70
354.65
355.60
356.55
357.50
358.45
359.40
360.35
361.30
362.25
363.20
364.15
365.10
366.05
367.00
367.95
368.90
369.85
370.80
371.75
372.70
373.65
374.60
375.55
376.50
377.45
378.40
379.35
380.30
381.25
382.20
383.15
384.10

323.65
324.60
325.55
326.50
327.45
328.40
329.35
330.30
331.25
332.20
333.15
334.10
335.05
336.00
336.95
337.90
338.85
339.80
340.75
341.70
342.65
343.60
344.55
345.50
346.45
347.40
348.35
349.30
350.25
351.20
352.15
353.10
354.05
355.00
355.95
356.90
357.85
358.80
359.75
360.70
361.65
362.60
363.55
364.50
365.45
366.40
367.35
368.30

307.80
308.75
309.70
310.65
311.60
312.55
313.50
314.45
315.40
316.35
317.30
318.25
319.20
320.15
321.10
322.05
323.00
323.95
324.90
325.85
326.80
327.75
328.70
329.65
330.60
331.55
332.50
333.45
334.40
335.35
336.30
337.25
338.20
339.15
340.10
341.05
342.00
342.95
343.90
344.85
345.80
346.75
347.70
348.65
349.60
350.55
351.50
352.45

291.95
292.90
293.85
294.80
295.75
296.70
297.65
298.60
299.55
300.50
301.45
302.40
303.35
304.30
305.25
306.20
307.15
308.10
309.05
310.00
310.95
311.90
312.85
313.80
314.75
315.70
316.65
317.60
318.55
319.50
320.45
321.40
322.35
323.30
324.25
325.20
326.15
327.10
328.05
329.00
329.95
330.90
331.85
332.80
333.75
334.70
335.65
336.60

276.15
277.10
278.05
279.00
279.95
280.90
281.85
282.80
283.75
284.70
285.65
286.60
287.55
288.50
289.45
290.40
291.35
292.30
293.25
294.20
295.15
296.10
297.05
298.00
298.95
299.90
300.85
301.80
302.75
303.70
304.65
305.60
306.55
307.50
308.45
309.40
310.35
311.30
312.25
313.20
314.15
315.10
316.05
317.00
317.95
318.90
319.85
320.80

260.30
261.25
262.20
263.15
264.10
265.05
266.00
266.95
267.90
268.85
269.80
270.75
271.70
272.65
273.60
274.55
275.50
276.45
277.40
278.35
279.30
280.25
281.20
282.15
283.10
284.05
285.00
285.95
286.90
287.85
288.80
289.75
290.70
291.65
292.60
293.55
294.50
295.45
296.40
297.35
298.30
299.25
300.20
301.15
302.10
303.05
304.00
304.95

244.45
245.40
246.35
247.30
248.25
249.20
250.15
251.10
252.05
253.00
253.95
254.90
255.85
256.80
257.75
258.70
259.65
260.60
261.55
262.50
263.45
264.40
265.35
266.30
267.25
268.20
269.15
270.10
271.05
272.00
272.95
273.90
274.85
275.80
276.75
277.70
278.65
279.60
280.55
281.50
282.45
283.40
284.35
285.30
286.25
287.20
288.15
289.10

232.35
232.90
233.45
234.00
234.55
235.10
235.65
236.20
236.75
237.30
238.15
239.10
240.05
241.00
241.95
242.90
243.85
244.80
245.75
246.70
247.65
248.60
249.55
250.50
251.45
252.40
253.35
254.30
255.25
256.20
257.15
258.10
259.05
260.00
260.95
261.90
262.85
263.80
264.75
265.70
266.65
267.60
268.55
269.50
270.45
271.40
272.35
273.30

223.20
223.75
224.30
224.85
225.40
225.95
226.50
227.05
227.60
228.15
228.70
229.25
229.80
230.35
230.90
231.45
232.00
232.55
233.10
233.65
234.20
234.75
235.30
235.85
236.40
236.95
237.50
238.45
239.40
240.35
241.30
242.25
243.20
244.15
245.10
246.05
247.00
247.95
248.90
249.85
250.80
251.75
252.70
253.65
254.60
255.55
256.50
257.45

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

369.25
370.20
371.15
372.10
373.05
374.00
374.95
375.90
376.85
377.80
378.75
379.70
380.65
381.60
382.55
383.50
384.45
385.40
386.35
387.30
388.25
389.20
390.15
391.10
392.05

353.40
354.35
355.30
356.25
357.20
358.15
359.10
360.05
361.00
361.95
362.90
363.85
364.80
365.75
366.70
367.65
368.60
369.55
370.50
371.45
372.40
373.35
374.30
375.25
376.20

337.55
338.50
339.45
340.40
341.35
342.30
343.25
344.20
345.15
346.10
347.05
348.00
348.95
349.90
350.85
351.80
352.75
353.70
354.65
355.60
356.55
357.50
358.45
359.40
360.35

321.75
322.70
323.65
324.60
325.55
326.50
327.45
328.40
329.35
330.30
331.25
332.20
333.15
334.10
335.05
336.00
336.95
337.90
338.85
339.80
340.75
341.70
342.65
343.60
344.55

Kategori

5860
5865
5870
5875
5880
5885
5890
5895
5900
5905
5910
5915
5920
5925
5930
5935
5940
5945
5950
5955
5960
5965
5970
5975
5980

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
5856
5861
5866
5871
5876
5881
5886
5891
5896
5901
5906
5911
5916
5921
5926
5931
5936
5941
5946
5951
5956
5961
5966
5971
5976

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

416.75
417.70
418.65
419.60
420.55
421.50
422.45
423.40
424.35
425.30
426.25
427.20
428.15
429.10
430.05
431.00
431.95
432.90
433.85
434.80
435.75
436.70
437.65
438.60
439.55

305.90
306.85
307.80
308.75
309.70
310.65
311.60
312.55
313.50
314.45
315.40
316.35
317.30
318.25
319.20
320.15
321.10
322.05
323.00
323.95
324.90
325.85
326.80
327.75
328.70

290.05
291.00
291.95
292.90
293.85
294.80
295.75
296.70
297.65
298.60
299.55
300.50
301.45
302.40
303.35
304.30
305.25
306.20
307.15
308.10
309.05
310.00
310.95
311.90
312.85

274.25
275.20
276.15
277.10
278.05
279.00
279.95
280.90
281.85
282.80
283.75
284.70
285.65
286.60
287.55
288.50
289.45
290.40
291.35
292.30
293.25
294.20
295.15
296.10
297.05

258.40
259.35
260.30
261.25
262.20
263.15
264.10
265.05
266.00
266.95
267.90
268.85
269.80
270.75
271.70
272.65
273.60
274.55
275.50
276.45
277.40
278.35
279.30
280.25
281.20

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

242.55
243.50
244.45
245.40
246.35
247.30
248.25
249.20
250.15
251.10
252.05
253.00
253.95
254.90
255.85
256.80
257.75
258.70
259.65
260.60
261.55
262.50
263.45
264.40
265.35

231.25
231.80
232.35
232.90
233.45
234.00
234.55
235.10
235.65
236.20
236.75
237.30
238.15
239.10
240.05
241.00
241.95
242.90
243.85
244.80
245.75
246.70
247.65
248.60
249.55

222.10
222.65
223.20
223.75
224.30
224.85
225.40
225.95
226.50
227.05
227.60
228.15
228.70
229.25
229.80
230.35
230.90
231.45
232.00
232.55
233.10
233.65
234.20
234.75
235.30

416.75
417.70
418.65
419.60
420.55
421.50
422.45
423.40
424.35
425.30
426.25
427.20
428.15
429.10
430.05
431.00
431.95
432.90
433.85
434.80
435.75
436.70
437.65
438.60
439.55

400.90
401.85
402.80
403.75
404.70
405.65
406.60
407.55
408.50
409.45
410.40
411.35
412.30
413.25
414.20
415.15
416.10
417.05
418.00
418.95
419.90
420.85
421.80
422.75
423.70

79

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

KA8
RM

KA9
RM

KA10
RM

385.05
386.00
386.95
387.90
388.85
389.80
390.75
391.70
392.65
393.60
394.55
395.50
396.45
397.40
398.35
399.30
400.25
401.20
402.15
403.10
404.05
405.00
405.95
406.90
407.85

369.25
370.20
371.15
372.10
373.05
374.00
374.95
375.90
376.85
377.80
378.75
379.70
380.65
381.60
382.55
383.50
384.45
385.40
386.35
387.30
388.25
389.20
390.15
391.10
392.05

290.05
291.00
291.95
292.90
293.85
294.80
295.75
296.70
297.65
298.60
299.55
300.50
301.45
302.40
303.35
304.30
305.25
306.20
307.15
308.10
309.05
310.00
310.95
311.90
312.85

274.25
275.20
276.15
277.10
278.05
279.00
279.95
280.90
281.85
282.80
283.75
284.70
285.65
286.60
287.55
288.50
289.45
290.40
291.35
292.30
293.25
294.20
295.15
296.10
297.05

258.40
259.35
260.30
261.25
262.20
263.15
264.10
265.05
266.00
266.95
267.90
268.85
269.80
270.75
271.70
272.65
273.60
274.55
275.50
276.45
277.40
278.35
279.30
280.25
281.20

353.40
354.35
355.30
356.25
357.20
358.15
359.10
360.05
361.00
361.95
362.90
363.85
364.80
365.75
366.70
367.65
368.60
369.55
370.50
371.45
372.40
373.35
374.30
375.25
376.20

337.55
338.50
339.45
340.40
341.35
342.30
343.25
344.20
345.15
346.10
347.05
348.00
348.95
349.90
350.85
351.80
352.75
353.70
354.65
355.60
356.55
357.50
358.45
359.40
360.35

321.75
322.70
323.65
324.60
325.55
326.50
327.45
328.40
329.35
330.30
331.25
332.20
333.15
334.10
335.05
336.00
336.95
337.90
338.85
339.80
340.75
341.70
342.65
343.60
344.55

305.90
306.85
307.80
308.75
309.70
310.65
311.60
312.55
313.50
314.45
315.40
316.35
317.30
318.25
319.20
320.15
321.10
322.05
323.00
323.95
324.90
325.85
326.80
327.75
328.70

P.U. (A) 35
5981
5986
5991
5996
6001
6006
6011
6016
6021
6026
6031
6036
6041
6046
6051
6056
6061
6066
6071
6076
6081
6086
6091
6096
6101
6106
6111
6116
6121
6126
6131
6136
6141
6146
6151
6156
6161
6166
6171
6176
6181
6186
6191
6196
6201
6206
6211
6216

5985
5990
5995
6000
6005
6010
6015
6020
6025
6030
6035
6040
6045
6050
6055
6060
6065
6070
6075
6080
6085
6090
6095
6100
6105
6110
6115
6120
6125
6130
6135
6140
6145
6150
6155
6160
6165
6170
6175
6180
6185
6190
6195
6200
6205
6210
6215
6220

440.50
441.45
442.40
443.35
444.30
445.25
446.20
447.15
448.10
449.05
450.00
450.95
451.90
452.85
453.80
454.75
455.70
456.65
457.60
458.55
459.50
460.45
461.40
462.35
463.30
464.25
465.20
466.15
467.10
468.05
469.00
469.95
470.90
471.85
472.80
473.75
474.70
475.65
476.60
477.55
478.50
479.45
480.40
481.35
482.30
483.25
484.20
485.15

393.00
393.95
394.90
395.85
396.80
397.75
398.70
399.65
400.60
401.55
402.50
403.45
404.40
405.35
406.30
407.25
408.20
409.15
410.10
411.05
412.00
412.95
413.90
414.85
415.80
416.75
417.70
418.65
419.60
420.55
421.50
422.45
423.40
424.35
425.30
426.25
427.20
428.15
429.10
430.05
431.00
431.95
432.90
433.85
434.80
435.75
436.70
437.65

377.15
378.10
379.05
380.00
380.95
381.90
382.85
383.80
384.75
385.70
386.65
387.60
388.55
389.50
390.45
391.40
392.35
393.30
394.25
395.20
396.15
397.10
398.05
399.00
399.95
400.90
401.85
402.80
403.75
404.70
405.65
406.60
407.55
408.50
409.45
410.40
411.35
412.30
413.25
414.20
415.15
416.10
417.05
418.00
418.95
419.90
420.85
421.80

361.30
362.25
363.20
364.15
365.10
366.05
367.00
367.95
368.90
369.85
370.80
371.75
372.70
373.65
374.60
375.55
376.50
377.45
378.40
379.35
380.30
381.25
382.20
383.15
384.10
385.05
386.00
386.95
387.90
388.85
389.80
390.75
391.70
392.65
393.60
394.55
395.50
396.45
397.40
398.35
399.30
400.25
401.20
402.15
403.10
404.05
405.00
405.95

345.50
346.45
347.40
348.35
349.30
350.25
351.20
352.15
353.10
354.05
355.00
355.95
356.90
357.85
358.80
359.75
360.70
361.65
362.60
363.55
364.50
365.45
366.40
367.35
368.30
369.25
370.20
371.15
372.10
373.05
374.00
374.95
375.90
376.85
377.80
378.75
379.70
380.65
381.60
382.55
383.50
384.45
385.40
386.35
387.30
388.25
389.20
390.15

329.65
330.60
331.55
332.50
333.45
334.40
335.35
336.30
337.25
338.20
339.15
340.10
341.05
342.00
342.95
343.90
344.85
345.80
346.75
347.70
348.65
349.60
350.55
351.50
352.45
353.40
354.35
355.30
356.25
357.20
358.15
359.10
360.05
361.00
361.95
362.90
363.85
364.80
365.75
366.70
367.65
368.60
369.55
370.50
371.45
372.40
373.35
374.30

313.80
314.75
315.70
316.65
317.60
318.55
319.50
320.45
321.40
322.35
323.30
324.25
325.20
326.15
327.10
328.05
329.00
329.95
330.90
331.85
332.80
333.75
334.70
335.65
336.60
337.55
338.50
339.45
340.40
341.35
342.30
343.25
344.20
345.15
346.10
347.05
348.00
348.95
349.90
350.85
351.80
352.75
353.70
354.65
355.60
356.55
357.50
358.45

298.00
298.95
299.90
300.85
301.80
302.75
303.70
304.65
305.60
306.55
307.50
308.45
309.40
310.35
311.30
312.25
313.20
314.15
315.10
316.05
317.00
317.95
318.90
319.85
320.80
321.75
322.70
323.65
324.60
325.55
326.50
327.45
328.40
329.35
330.30
331.25
332.20
333.15
334.10
335.05
336.00
336.95
337.90
338.85
339.80
340.75
341.70
342.65

282.15
283.10
284.05
285.00
285.95
286.90
287.85
288.80
289.75
290.70
291.65
292.60
293.55
294.50
295.45
296.40
297.35
298.30
299.25
300.20
301.15
302.10
303.05
304.00
304.95
305.90
306.85
307.80
308.75
309.70
310.65
311.60
312.55
313.50
314.45
315.40
316.35
317.30
318.25
319.20
320.15
321.10
322.05
323.00
323.95
324.90
325.85
326.80

266.30
267.25
268.20
269.15
270.10
271.05
272.00
272.95
273.90
274.85
275.80
276.75
277.70
278.65
279.60
280.55
281.50
282.45
283.40
284.35
285.30
286.25
287.20
288.15
289.10
290.05
291.00
291.95
292.90
293.85
294.80
295.75
296.70
297.65
298.60
299.55
300.50
301.45
302.40
303.35
304.30
305.25
306.20
307.15
308.10
309.05
310.00
310.95

250.50
251.45
252.40
253.35
254.30
255.25
256.20
257.15
258.10
259.05
260.00
260.95
261.90
262.85
263.80
264.75
265.70
266.65
267.60
268.55
269.50
270.45
271.40
272.35
273.30
274.25
275.20
276.15
277.10
278.05
279.00
279.95
280.90
281.85
282.80
283.75
284.70
285.65
286.60
287.55
288.50
289.45
290.40
291.35
292.30
293.25
294.20
295.15

80

235.85
236.40
236.95
237.50
238.45
239.40
240.35
241.30
242.25
243.20
244.15
245.10
246.05
247.00
247.95
248.90
249.85
250.80
251.75
252.70
253.65
254.60
255.55
256.50
257.45
258.40
259.35
260.30
261.25
262.20
263.15
264.10
265.05
266.00
266.95
267.90
268.85
269.80
270.75
271.70
272.65
273.60
274.55
275.50
276.45
277.40
278.35
279.30

440.50
441.45
442.40
443.35
444.30
445.25
446.20
447.15
448.10
449.05
450.00
450.95
451.90
452.85
453.80
454.75
455.70
456.65
457.60
458.55
459.50
460.45
461.40
462.35
463.30
464.25
465.20
466.15
467.10
468.05
469.00
469.95
470.90
471.85
472.80
473.75
474.70
475.65
476.60
477.55
478.50
479.45
480.40
481.35
482.30
483.25
484.20
485.15

424.65
425.60
426.55
427.50
428.45
429.40
430.35
431.30
432.25
433.20
434.15
435.10
436.05
437.00
437.95
438.90
439.85
440.80
441.75
442.70
443.65
444.60
445.55
446.50
447.45
448.40
449.35
450.30
451.25
452.20
453.15
454.10
455.05
456.00
456.95
457.90
458.85
459.80
460.75
461.70
462.65
463.60
464.55
465.50
466.45
467.40
468.35
469.30

408.80
409.75
410.70
411.65
412.60
413.55
414.50
415.45
416.40
417.35
418.30
419.25
420.20
421.15
422.10
423.05
424.00
424.95
425.90
426.85
427.80
428.75
429.70
430.65
431.60
432.55
433.50
434.45
435.40
436.35
437.30
438.25
439.20
440.15
441.10
442.05
443.00
443.95
444.90
445.85
446.80
447.75
448.70
449.65
450.60
451.55
452.50
453.45

393.00
393.95
394.90
395.85
396.80
397.75
398.70
399.65
400.60
401.55
402.50
403.45
404.40
405.35
406.30
407.25
408.20
409.15
410.10
411.05
412.00
412.95
413.90
414.85
415.80
416.75
417.70
418.65
419.60
420.55
421.50
422.45
423.40
424.35
425.30
426.25
427.20
428.15
429.10
430.05
431.00
431.95
432.90
433.85
434.80
435.75
436.70
437.65

377.15
378.10
379.05
380.00
380.95
381.90
382.85
383.80
384.75
385.70
386.65
387.60
388.55
389.50
390.45
391.40
392.35
393.30
394.25
395.20
396.15
397.10
398.05
399.00
399.95
400.90
401.85
402.80
403.75
404.70
405.65
406.60
407.55
408.50
409.45
410.40
411.35
412.30
413.25
414.20
415.15
416.10
417.05
418.00
418.95
419.90
420.85
421.80

361.30
362.25
363.20
364.15
365.10
366.05
367.00
367.95
368.90
369.85
370.80
371.75
372.70
373.65
374.60
375.55
376.50
377.45
378.40
379.35
380.30
381.25
382.20
383.15
384.10
385.05
386.00
386.95
387.90
388.85
389.80
390.75
391.70
392.65
393.60
394.55
395.50
396.45
397.40
398.35
399.30
400.25
401.20
402.15
403.10
404.05
405.00
405.95

345.50
346.45
347.40
348.35
349.30
350.25
351.20
352.15
353.10
354.05
355.00
355.95
356.90
357.85
358.80
359.75
360.70
361.65
362.60
363.55
364.50
365.45
366.40
367.35
368.30
369.25
370.20
371.15
372.10
373.05
374.00
374.95
375.90
376.85
377.80
378.75
379.70
380.65
381.60
382.55
383.50
384.45
385.40
386.35
387.30
388.25
389.20
390.15

329.65
330.60
331.55
332.50
333.45
334.40
335.35
336.30
337.25
338.20
339.15
340.10
341.05
342.00
342.95
343.90
344.85
345.80
346.75
347.70
348.65
349.60
350.55
351.50
352.45
353.40
354.35
355.30
356.25
357.20
358.15
359.10
360.05
361.00
361.95
362.90
363.85
364.80
365.75
366.70
367.65
368.60
369.55
370.50
371.45
372.40
373.35
374.30

313.80
314.75
315.70
316.65
317.60
318.55
319.50
320.45
321.40
322.35
323.30
324.25
325.20
326.15
327.10
328.05
329.00
329.95
330.90
331.85
332.80
333.75
334.70
335.65
336.60
337.55
338.50
339.45
340.40
341.35
342.30
343.25
344.20
345.15
346.10
347.05
348.00
348.95
349.90
350.85
351.80
352.75
353.70
354.65
355.60
356.55
357.50
358.45

298.00
298.95
299.90
300.85
301.80
302.75
303.70
304.65
305.60
306.55
307.50
308.45
309.40
310.35
311.30
312.25
313.20
314.15
315.10
316.05
317.00
317.95
318.90
319.85
320.80
321.75
322.70
323.65
324.60
325.55
326.50
327.45
328.40
329.35
330.30
331.25
332.20
333.15
334.10
335.05
336.00
336.95
337.90
338.85
339.80
340.75
341.70
342.65

282.15
283.10
284.05
285.00
285.95
286.90
287.85
288.80
289.75
290.70
291.65
292.60
293.55
294.50
295.45
296.40
297.35
298.30
299.25
300.20
301.15
302.10
303.05
304.00
304.95
305.90
306.85
307.80
308.75
309.70
310.65
311.60
312.55
313.50
314.45
315.40
316.35
317.30
318.25
319.20
320.15
321.10
322.05
323.00
323.95
324.90
325.85
326.80

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

438.60
439.55
440.50
441.45
442.40
443.35
444.30
445.25
446.20
447.15
448.10
449.05
450.00
450.95
451.90
452.85
453.80
454.75
455.70
456.65
457.60
458.55
459.50
460.45
461.40

422.75
423.70
424.65
425.60
426.55
427.50
428.45
429.40
430.35
431.30
432.25
433.20
434.15
435.10
436.05
437.00
437.95
438.90
439.85
440.80
441.75
442.70
443.65
444.60
445.55

406.90
407.85
408.80
409.75
410.70
411.65
412.60
413.55
414.50
415.45
416.40
417.35
418.30
419.25
420.20
421.15
422.10
423.05
424.00
424.95
425.90
426.85
427.80
428.75
429.70

391.10
392.05
393.00
393.95
394.90
395.85
396.80
397.75
398.70
399.65
400.60
401.55
402.50
403.45
404.40
405.35
406.30
407.25
408.20
409.15
410.10
411.05
412.00
412.95
413.90

Kategori

6225
6230
6235
6240
6245
6250
6255
6260
6265
6270
6275
6280
6285
6290
6295
6300
6305
6310
6315
6320
6325
6330
6335
6340
6345

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
6221
6226
6231
6236
6241
6246
6251
6256
6261
6266
6271
6276
6281
6286
6291
6296
6301
6306
6311
6316
6321
6326
6331
6336
6341

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

486.10
487.05
488.00
488.95
489.90
490.85
491.80
492.75
493.70
494.65
495.60
496.55
497.50
498.45
499.40
500.35
501.30
502.25
503.20
504.15
505.10
506.05
507.00
507.95
508.90

375.25
376.20
377.15
378.10
379.05
380.00
380.95
381.90
382.85
383.80
384.75
385.70
386.65
387.60
388.55
389.50
390.45
391.40
392.35
393.30
394.25
395.20
396.15
397.10
398.05

359.40
360.35
361.30
362.25
363.20
364.15
365.10
366.05
367.00
367.95
368.90
369.85
370.80
371.75
372.70
373.65
374.60
375.55
376.50
377.45
378.40
379.35
380.30
381.25
382.20

343.60
344.55
345.50
346.45
347.40
348.35
349.30
350.25
351.20
352.15
353.10
354.05
355.00
355.95
356.90
357.85
358.80
359.75
360.70
361.65
362.60
363.55
364.50
365.45
366.40

327.75
328.70
329.65
330.60
331.55
332.50
333.45
334.40
335.35
336.30
337.25
338.20
339.15
340.10
341.05
342.00
342.95
343.90
344.85
345.80
346.75
347.70
348.65
349.60
350.55

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

311.90
312.85
313.80
314.75
315.70
316.65
317.60
318.55
319.50
320.45
321.40
322.35
323.30
324.25
325.20
326.15
327.10
328.05
329.00
329.95
330.90
331.85
332.80
333.75
334.70

296.10
297.05
298.00
298.95
299.90
300.85
301.80
302.75
303.70
304.65
305.60
306.55
307.50
308.45
309.40
310.35
311.30
312.25
313.20
314.15
315.10
316.05
317.00
317.95
318.90

280.25
281.20
282.15
283.10
284.05
285.00
285.95
286.90
287.85
288.80
289.75
290.70
291.65
292.60
293.55
294.50
295.45
296.40
297.35
298.30
299.25
300.20
301.15
302.10
303.05

486.10
487.05
488.00
488.95
489.90
490.85
491.80
492.75
493.70
494.65
495.60
496.55
497.50
498.45
499.40
500.35
501.30
502.25
503.20
504.15
505.10
506.05
507.00
507.95
508.90

470.25
471.20
472.15
473.10
474.05
475.00
475.95
476.90
477.85
478.80
479.75
480.70
481.65
482.60
483.55
484.50
485.45
486.40
487.35
488.30
489.25
490.20
491.15
492.10
493.05

81

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

KA8
RM

KA9
RM

KA10
RM

454.40
455.35
456.30
457.25
458.20
459.15
460.10
461.05
462.00
462.95
463.90
464.85
465.80
466.75
467.70
468.65
469.60
470.55
471.50
472.45
473.40
474.35
475.30
476.25
477.20

438.60
439.55
440.50
441.45
442.40
443.35
444.30
445.25
446.20
447.15
448.10
449.05
450.00
450.95
451.90
452.85
453.80
454.75
455.70
456.65
457.60
458.55
459.50
460.45
461.40

359.40
360.35
361.30
362.25
363.20
364.15
365.10
366.05
367.00
367.95
368.90
369.85
370.80
371.75
372.70
373.65
374.60
375.55
376.50
377.45
378.40
379.35
380.30
381.25
382.20

343.60
344.55
345.50
346.45
347.40
348.35
349.30
350.25
351.20
352.15
353.10
354.05
355.00
355.95
356.90
357.85
358.80
359.75
360.70
361.65
362.60
363.55
364.50
365.45
366.40

327.75
328.70
329.65
330.60
331.55
332.50
333.45
334.40
335.35
336.30
337.25
338.20
339.15
340.10
341.05
342.00
342.95
343.90
344.85
345.80
346.75
347.70
348.65
349.60
350.55

422.75
423.70
424.65
425.60
426.55
427.50
428.45
429.40
430.35
431.30
432.25
433.20
434.15
435.10
436.05
437.00
437.95
438.90
439.85
440.80
441.75
442.70
443.65
444.60
445.55

406.90
407.85
408.80
409.75
410.70
411.65
412.60
413.55
414.50
415.45
416.40
417.35
418.30
419.25
420.20
421.15
422.10
423.05
424.00
424.95
425.90
426.85
427.80
428.75
429.70

391.10
392.05
393.00
393.95
394.90
395.85
396.80
397.75
398.70
399.65
400.60
401.55
402.50
403.45
404.40
405.35
406.30
407.25
408.20
409.15
410.10
411.05
412.00
412.95
413.90

375.25
376.20
377.15
378.10
379.05
380.00
380.95
381.90
382.85
383.80
384.75
385.70
386.65
387.60
388.55
389.50
390.45
391.40
392.35
393.30
394.25
395.20
396.15
397.10
398.05

P.U. (A) 35
6346
6351
6356
6361
6366
6371
6376
6381
6386
6391
6396
6401
6406
6411
6416
6421
6426
6431
6436
6441
6446
6451
6456
6461
6466
6471
6476
6481
6486
6491
6496
6501
6506
6511
6516
6521
6526
6531
6536
6541
6546
6551
6556
6561
6566
6571
6576
6581

6350
6355
6360
6365
6370
6375
6380
6385
6390
6395
6400
6405
6410
6415
6420
6425
6430
6435
6440
6445
6450
6455
6460
6465
6470
6475
6480
6485
6490
6495
6500
6505
6510
6515
6520
6525
6530
6535
6540
6545
6550
6555
6560
6565
6570
6575
6580
6585

509.85
510.80
511.75
512.70
513.65
514.60
515.55
516.50
517.45
518.40
519.35
520.30
521.25
522.20
523.15
524.10
525.05
526.00
526.95
527.90
528.85
529.80
530.75
531.70
532.65
533.60
534.55
535.50
536.45
537.40
538.35
539.30
540.25
541.20
542.15
543.10
544.05
545.00
545.95
546.90
547.85
548.80
549.75
550.70
551.65
552.60
553.55
554.55

462.35
463.30
464.25
465.20
466.15
467.10
468.05
469.00
469.95
470.90
471.85
472.80
473.75
474.70
475.65
476.60
477.55
478.50
479.45
480.40
481.35
482.30
483.25
484.20
485.15
486.10
487.05
488.00
488.95
489.90
490.85
491.80
492.75
493.70
494.65
495.60
496.55
497.50
498.45
499.40
500.35
501.30
502.25
503.20
504.15
505.10
506.05
507.00

446.50
447.45
448.40
449.35
450.30
451.25
452.20
453.15
454.10
455.05
456.00
456.95
457.90
458.85
459.80
460.75
461.70
462.65
463.60
464.55
465.50
466.45
467.40
468.35
469.30
470.25
471.20
472.15
473.10
474.05
475.00
475.95
476.90
477.85
478.80
479.75
480.70
481.65
482.60
483.55
484.50
485.45
486.40
487.35
488.30
489.25
490.20
491.15

430.65
431.60
432.55
433.50
434.45
435.40
436.35
437.30
438.25
439.20
440.15
441.10
442.05
443.00
443.95
444.90
445.85
446.80
447.75
448.70
449.65
450.60
451.55
452.50
453.45
454.40
455.35
456.30
457.25
458.20
459.15
460.10
461.05
462.00
462.95
463.90
464.85
465.80
466.75
467.70
468.65
469.60
470.55
471.50
472.45
473.40
474.35
475.30

414.85
415.80
416.75
417.70
418.65
419.60
420.55
421.50
422.45
423.40
424.35
425.30
426.25
427.20
428.15
429.10
430.05
431.00
431.95
432.90
433.85
434.80
435.75
436.70
437.65
438.60
439.55
440.50
441.45
442.40
443.35
444.30
445.25
446.20
447.15
448.10
449.05
450.00
450.95
451.90
452.85
453.80
454.75
455.70
456.65
457.60
458.55
459.50

399.00
399.95
400.90
401.85
402.80
403.75
404.70
405.65
406.60
407.55
408.50
409.45
410.40
411.35
412.30
413.25
414.20
415.15
416.10
417.05
418.00
418.95
419.90
420.85
421.80
422.75
423.70
424.65
425.60
426.55
427.50
428.45
429.40
430.35
431.30
432.25
433.20
434.15
435.10
436.05
437.00
437.95
438.90
439.85
440.80
441.75
442.70
443.65

383.15
384.10
385.05
386.00
386.95
387.90
388.85
389.80
390.75
391.70
392.65
393.60
394.55
395.50
396.45
397.40
398.35
399.30
400.25
401.20
402.15
403.10
404.05
405.00
405.95
406.90
407.85
408.80
409.75
410.70
411.65
412.60
413.55
414.50
415.45
416.40
417.35
418.30
419.25
420.20
421.15
422.10
423.05
424.00
424.95
425.90
426.85
427.80

367.35
368.30
369.25
370.20
371.15
372.10
373.05
374.00
374.95
375.90
376.85
377.80
378.75
379.70
380.65
381.60
382.55
383.50
384.45
385.40
386.35
387.30
388.25
389.20
390.15
391.10
392.05
393.00
393.95
394.90
395.85
396.80
397.75
398.70
399.65
400.60
401.55
402.50
403.45
404.40
405.35
406.30
407.25
408.20
409.15
410.10
411.05
412.00

351.50
352.45
353.40
354.35
355.30
356.25
357.20
358.15
359.10
360.05
361.00
361.95
362.90
363.85
364.80
365.75
366.70
367.65
368.60
369.55
370.50
371.45
372.40
373.35
374.30
375.25
376.20
377.15
378.10
379.05
380.00
380.95
381.90
382.85
383.80
384.75
385.70
386.65
387.60
388.55
389.50
390.45
391.40
392.35
393.30
394.25
395.20
396.15

335.65
336.60
337.55
338.50
339.45
340.40
341.35
342.30
343.25
344.20
345.15
346.10
347.05
348.00
348.95
349.90
350.85
351.80
352.75
353.70
354.65
355.60
356.55
357.50
358.45
359.40
360.35
361.30
362.25
363.20
364.15
365.10
366.05
367.00
367.95
368.90
369.85
370.80
371.75
372.70
373.65
374.60
375.55
376.50
377.45
378.40
379.35
380.30

319.85
320.80
321.75
322.70
323.65
324.60
325.55
326.50
327.45
328.40
329.35
330.30
331.25
332.20
333.15
334.10
335.05
336.00
336.95
337.90
338.85
339.80
340.75
341.70
342.65
343.60
344.55
345.50
346.45
347.40
348.35
349.30
350.25
351.20
352.15
353.10
354.05
355.00
355.95
356.90
357.85
358.80
359.75
360.70
361.65
362.60
363.55
364.50

82

304.00
304.95
305.90
306.85
307.80
308.75
309.70
310.65
311.60
312.55
313.50
314.45
315.40
316.35
317.30
318.25
319.20
320.15
321.10
322.05
323.00
323.95
324.90
325.85
326.80
327.75
328.70
329.65
330.60
331.55
332.50
333.45
334.40
335.35
336.30
337.25
338.20
339.15
340.10
341.05
342.00
342.95
343.90
344.85
345.80
346.75
347.70
348.65

509.85
510.80
511.75
512.70
513.65
514.60
515.55
516.50
517.45
518.40
519.35
520.30
521.25
522.20
523.15
524.10
525.05
526.00
526.95
527.90
528.85
529.80
530.75
531.70
532.65
533.60
534.55
535.50
536.45
537.40
538.35
539.30
540.25
541.20
542.15
543.10
544.05
545.00
545.95
546.90
547.85
548.80
549.75
550.70
551.65
552.60
553.55
554.55

494.00
494.95
495.90
496.85
497.80
498.75
499.70
500.65
501.60
502.55
503.50
504.45
505.40
506.35
507.30
508.25
509.20
510.15
511.10
512.05
513.00
513.95
514.90
515.85
516.80
517.75
518.70
519.65
520.60
521.55
522.50
523.45
524.40
525.35
526.30
527.25
528.20
529.15
530.10
531.05
532.00
532.95
533.90
534.85
535.80
536.75
537.70
538.65

478.15
479.10
480.05
481.00
481.95
482.90
483.85
484.80
485.75
486.70
487.65
488.60
489.55
490.50
491.45
492.40
493.35
494.30
495.25
496.20
497.15
498.10
499.05
500.00
500.95
501.90
502.85
503.80
504.75
505.70
506.65
507.60
508.55
509.50
510.45
511.40
512.35
513.30
514.25
515.20
516.15
517.10
518.05
519.00
519.95
520.90
521.85
522.80

462.35
463.30
464.25
465.20
466.15
467.10
468.05
469.00
469.95
470.90
471.85
472.80
473.75
474.70
475.65
476.60
477.55
478.50
479.45
480.40
481.35
482.30
483.25
484.20
485.15
486.10
487.05
488.00
488.95
489.90
490.85
491.80
492.75
493.70
494.65
495.60
496.55
497.50
498.45
499.40
500.35
501.30
502.25
503.20
504.15
505.10
506.05
507.00

446.50
447.45
448.40
449.35
450.30
451.25
452.20
453.15
454.10
455.05
456.00
456.95
457.90
458.85
459.80
460.75
461.70
462.65
463.60
464.55
465.50
466.45
467.40
468.35
469.30
470.25
471.20
472.15
473.10
474.05
475.00
475.95
476.90
477.85
478.80
479.75
480.70
481.65
482.60
483.55
484.50
485.45
486.40
487.35
488.30
489.25
490.20
491.15

430.65
431.60
432.55
433.50
434.45
435.40
436.35
437.30
438.25
439.20
440.15
441.10
442.05
443.00
443.95
444.90
445.85
446.80
447.75
448.70
449.65
450.60
451.55
452.50
453.45
454.40
455.35
456.30
457.25
458.20
459.15
460.10
461.05
462.00
462.95
463.90
464.85
465.80
466.75
467.70
468.65
469.60
470.55
471.50
472.45
473.40
474.35
475.30

414.85
415.80
416.75
417.70
418.65
419.60
420.55
421.50
422.45
423.40
424.35
425.30
426.25
427.20
428.15
429.10
430.05
431.00
431.95
432.90
433.85
434.80
435.75
436.70
437.65
438.60
439.55
440.50
441.45
442.40
443.35
444.30
445.25
446.20
447.15
448.10
449.05
450.00
450.95
451.90
452.85
453.80
454.75
455.70
456.65
457.60
458.55
459.50

399.00
399.95
400.90
401.85
402.80
403.75
404.70
405.65
406.60
407.55
408.50
409.45
410.40
411.35
412.30
413.25
414.20
415.15
416.10
417.05
418.00
418.95
419.90
420.85
421.80
422.75
423.70
424.65
425.60
426.55
427.50
428.45
429.40
430.35
431.30
432.25
433.20
434.15
435.10
436.05
437.00
437.95
438.90
439.85
440.80
441.75
442.70
443.65

383.15
384.10
385.05
386.00
386.95
387.90
388.85
389.80
390.75
391.70
392.65
393.60
394.55
395.50
396.45
397.40
398.35
399.30
400.25
401.20
402.15
403.10
404.05
405.00
405.95
406.90
407.85
408.80
409.75
410.70
411.65
412.60
413.55
414.50
415.45
416.40
417.35
418.30
419.25
420.20
421.15
422.10
423.05
424.00
424.95
425.90
426.85
427.80

367.35
368.30
369.25
370.20
371.15
372.10
373.05
374.00
374.95
375.90
376.85
377.80
378.75
379.70
380.65
381.60
382.55
383.50
384.45
385.40
386.35
387.30
388.25
389.20
390.15
391.10
392.05
393.00
393.95
394.90
395.85
396.80
397.75
398.70
399.65
400.60
401.55
402.50
403.45
404.40
405.35
406.30
407.25
408.20
409.15
410.10
411.05
412.00

351.50
352.45
353.40
354.35
355.30
356.25
357.20
358.15
359.10
360.05
361.00
361.95
362.90
363.85
364.80
365.75
366.70
367.65
368.60
369.55
370.50
371.45
372.40
373.35
374.30
375.25
376.20
377.15
378.10
379.05
380.00
380.95
381.90
382.85
383.80
384.75
385.70
386.65
387.60
388.55
389.50
390.45
391.40
392.35
393.30
394.25
395.20
396.15

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

507.95
508.90
509.85
510.80
511.75
512.70
513.65
514.60
515.55
516.50
517.45
518.40
519.35
520.30
521.25
522.20
523.15
524.10
525.05
526.00
526.95
527.90
528.85
529.80
530.75

492.10
493.05
494.00
494.95
495.90
496.85
497.80
498.75
499.70
500.65
501.60
502.55
503.50
504.45
505.40
506.35
507.30
508.25
509.20
510.15
511.10
512.05
513.00
513.95
514.90

476.25
477.20
478.15
479.10
480.05
481.00
481.95
482.90
483.85
484.80
485.75
486.70
487.65
488.60
489.55
490.50
491.45
492.40
493.35
494.30
495.25
496.20
497.15
498.10
499.05

460.45
461.40
462.35
463.30
464.25
465.20
466.15
467.10
468.05
469.00
469.95
470.90
471.85
472.80
473.75
474.70
475.65
476.60
477.55
478.50
479.45
480.40
481.35
482.30
483.25

Kategori

6590
6595
6600
6605
6610
6615
6620
6625
6630
6635
6640
6645
6650
6655
6660
6665
6670
6675
6680
6685
6690
6695
6700
6705
6710

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
6586
6591
6596
6601
6606
6611
6616
6621
6626
6631
6636
6641
6646
6651
6656
6661
6666
6671
6676
6681
6686
6691
6696
6701
6706

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

555.75
556.95
558.15
559.35
560.55
561.75
562.95
564.15
565.35
566.55
567.75
568.95
570.15
571.35
572.55
573.75
574.95
576.15
577.35
578.55
579.75
580.95
582.15
583.35
584.55

444.60
445.55
446.50
447.45
448.40
449.35
450.30
451.25
452.20
453.15
454.10
455.05
456.00
456.95
457.90
458.85
459.80
460.75
461.70
462.65
463.60
464.55
465.50
466.45
467.40

428.75
429.70
430.65
431.60
432.55
433.50
434.45
435.40
436.35
437.30
438.25
439.20
440.15
441.10
442.05
443.00
443.95
444.90
445.85
446.80
447.75
448.70
449.65
450.60
451.55

412.95
413.90
414.85
415.80
416.75
417.70
418.65
419.60
420.55
421.50
422.45
423.40
424.35
425.30
426.25
427.20
428.15
429.10
430.05
431.00
431.95
432.90
433.85
434.80
435.75

397.10
398.05
399.00
399.95
400.90
401.85
402.80
403.75
404.70
405.65
406.60
407.55
408.50
409.45
410.40
411.35
412.30
413.25
414.20
415.15
416.10
417.05
418.00
418.95
419.90

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

381.25
382.20
383.15
384.10
385.05
386.00
386.95
387.90
388.85
389.80
390.75
391.70
392.65
393.60
394.55
395.50
396.45
397.40
398.35
399.30
400.25
401.20
402.15
403.10
404.05

365.45
366.40
367.35
368.30
369.25
370.20
371.15
372.10
373.05
374.00
374.95
375.90
376.85
377.80
378.75
379.70
380.65
381.60
382.55
383.50
384.45
385.40
386.35
387.30
388.25

349.60
350.55
351.50
352.45
353.40
354.35
355.30
356.25
357.20
358.15
359.10
360.05
361.00
361.95
362.90
363.85
364.80
365.75
366.70
367.65
368.60
369.55
370.50
371.45
372.40

555.75
556.95
558.15
559.35
560.55
561.75
562.95
564.15
565.35
566.55
567.75
568.95
570.15
571.35
572.55
573.75
574.95
576.15
577.35
578.55
579.75
580.95
582.15
583.35
584.55

539.60
540.55
541.50
542.45
543.40
544.35
545.30
546.25
547.20
548.15
549.10
550.05
551.00
551.95
552.90
553.85
554.95
556.15
557.35
558.55
559.75
560.95
562.15
563.35
564.55

83

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

KA8
RM

KA9
RM

KA10
RM

523.75
524.70
525.65
526.60
527.55
528.50
529.45
530.40
531.35
532.30
533.25
534.20
535.15
536.10
537.05
538.00
538.95
539.90
540.85
541.80
542.75
543.70
544.65
545.60
546.55

507.95
508.90
509.85
510.80
511.75
512.70
513.65
514.60
515.55
516.50
517.45
518.40
519.35
520.30
521.25
522.20
523.15
524.10
525.05
526.00
526.95
527.90
528.85
529.80
530.75

428.75
429.70
430.65
431.60
432.55
433.50
434.45
435.40
436.35
437.30
438.25
439.20
440.15
441.10
442.05
443.00
443.95
444.90
445.85
446.80
447.75
448.70
449.65
450.60
451.55

412.95
413.90
414.85
415.80
416.75
417.70
418.65
419.60
420.55
421.50
422.45
423.40
424.35
425.30
426.25
427.20
428.15
429.10
430.05
431.00
431.95
432.90
433.85
434.80
435.75

397.10
398.05
399.00
399.95
400.90
401.85
402.80
403.75
404.70
405.65
406.60
407.55
408.50
409.45
410.40
411.35
412.30
413.25
414.20
415.15
416.10
417.05
418.00
418.95
419.90

492.10
493.05
494.00
494.95
495.90
496.85
497.80
498.75
499.70
500.65
501.60
502.55
503.50
504.45
505.40
506.35
507.30
508.25
509.20
510.15
511.10
512.05
513.00
513.95
514.90

476.25
477.20
478.15
479.10
480.05
481.00
481.95
482.90
483.85
484.80
485.75
486.70
487.65
488.60
489.55
490.50
491.45
492.40
493.35
494.30
495.25
496.20
497.15
498.10
499.05

460.45
461.40
462.35
463.30
464.25
465.20
466.15
467.10
468.05
469.00
469.95
470.90
471.85
472.80
473.75
474.70
475.65
476.60
477.55
478.50
479.45
480.40
481.35
482.30
483.25

444.60
445.55
446.50
447.45
448.40
449.35
450.30
451.25
452.20
453.15
454.10
455.05
456.00
456.95
457.90
458.85
459.80
460.75
461.70
462.65
463.60
464.55
465.50
466.45
467.40

P.U. (A) 35
6711
6716
6721
6726
6731
6736
6741
6746
6751
6756
6761
6766
6771
6776
6781
6786
6791
6796
6801
6806
6811
6816
6821
6826
6831
6836
6841
6846
6851
6856
6861
6866
6871
6876
6881
6886
6891
6896
6901
6906
6911
6916
6921
6926
6931
6936
6941
6946

6715
6720
6725
6730
6735
6740
6745
6750
6755
6760
6765
6770
6775
6780
6785
6790
6795
6800
6805
6810
6815
6820
6825
6830
6835
6840
6845
6850
6855
6860
6865
6870
6875
6880
6885
6890
6895
6900
6905
6910
6915
6920
6925
6930
6935
6940
6945
6950

585.75
586.95
588.15
589.35
590.55
591.75
592.95
594.15
595.35
596.55
597.75
598.95
600.15
601.35
602.55
603.75
604.95
606.15
607.35
608.55
609.75
610.95
612.15
613.35
614.55
615.75
616.95
618.15
619.35
620.55
621.75
622.95
624.15
625.35
626.55
627.75
628.95
630.15
631.35
632.55
633.75
634.95
636.15
637.35
638.55
639.75
640.95
642.15

531.70
532.65
533.60
534.55
535.50
536.45
537.40
538.35
539.30
540.25
541.20
542.15
543.10
544.05
545.00
545.95
546.90
547.85
548.80
549.75
550.70
551.65
552.60
553.55
554.55
555.75
556.95
558.15
559.35
560.55
561.75
562.95
564.15
565.35
566.55
567.75
568.95
570.15
571.35
572.55
573.75
574.95
576.15
577.35
578.55
579.75
580.95
582.15

515.85
516.80
517.75
518.70
519.65
520.60
521.55
522.50
523.45
524.40
525.35
526.30
527.25
528.20
529.15
530.10
531.05
532.00
532.95
533.90
534.85
535.80
536.75
537.70
538.65
539.60
540.55
541.50
542.45
543.40
544.35
545.30
546.25
547.20
548.15
549.10
550.05
551.00
551.95
552.90
553.85
554.95
556.15
557.35
558.55
559.75
560.95
562.15

500.00
500.95
501.90
502.85
503.80
504.75
505.70
506.65
507.60
508.55
509.50
510.45
511.40
512.35
513.30
514.25
515.20
516.15
517.10
518.05
519.00
519.95
520.90
521.85
522.80
523.75
524.70
525.65
526.60
527.55
528.50
529.45
530.40
531.35
532.30
533.25
534.20
535.15
536.10
537.05
538.00
538.95
539.90
540.85
541.80
542.75
543.70
544.65

484.20
485.15
486.10
487.05
488.00
488.95
489.90
490.85
491.80
492.75
493.70
494.65
495.60
496.55
497.50
498.45
499.40
500.35
501.30
502.25
503.20
504.15
505.10
506.05
507.00
507.95
508.90
509.85
510.80
511.75
512.70
513.65
514.60
515.55
516.50
517.45
518.40
519.35
520.30
521.25
522.20
523.15
524.10
525.05
526.00
526.95
527.90
528.85

468.35
469.30
470.25
471.20
472.15
473.10
474.05
475.00
475.95
476.90
477.85
478.80
479.75
480.70
481.65
482.60
483.55
484.50
485.45
486.40
487.35
488.30
489.25
490.20
491.15
492.10
493.05
494.00
494.95
495.90
496.85
497.80
498.75
499.70
500.65
501.60
502.55
503.50
504.45
505.40
506.35
507.30
508.25
509.20
510.15
511.10
512.05
513.00

452.50
453.45
454.40
455.35
456.30
457.25
458.20
459.15
460.10
461.05
462.00
462.95
463.90
464.85
465.80
466.75
467.70
468.65
469.60
470.55
471.50
472.45
473.40
474.35
475.30
476.25
477.20
478.15
479.10
480.05
481.00
481.95
482.90
483.85
484.80
485.75
486.70
487.65
488.60
489.55
490.50
491.45
492.40
493.35
494.30
495.25
496.20
497.15

436.70
437.65
438.60
439.55
440.50
441.45
442.40
443.35
444.30
445.25
446.20
447.15
448.10
449.05
450.00
450.95
451.90
452.85
453.80
454.75
455.70
456.65
457.60
458.55
459.50
460.45
461.40
462.35
463.30
464.25
465.20
466.15
467.10
468.05
469.00
469.95
470.90
471.85
472.80
473.75
474.70
475.65
476.60
477.55
478.50
479.45
480.40
481.35

420.85
421.80
422.75
423.70
424.65
425.60
426.55
427.50
428.45
429.40
430.35
431.30
432.25
433.20
434.15
435.10
436.05
437.00
437.95
438.90
439.85
440.80
441.75
442.70
443.65
444.60
445.55
446.50
447.45
448.40
449.35
450.30
451.25
452.20
453.15
454.10
455.05
456.00
456.95
457.90
458.85
459.80
460.75
461.70
462.65
463.60
464.55
465.50

405.00
405.95
406.90
407.85
408.80
409.75
410.70
411.65
412.60
413.55
414.50
415.45
416.40
417.35
418.30
419.25
420.20
421.15
422.10
423.05
424.00
424.95
425.90
426.85
427.80
428.75
429.70
430.65
431.60
432.55
433.50
434.45
435.40
436.35
437.30
438.25
439.20
440.15
441.10
442.05
443.00
443.95
444.90
445.85
446.80
447.75
448.70
449.65

389.20
390.15
391.10
392.05
393.00
393.95
394.90
395.85
396.80
397.75
398.70
399.65
400.60
401.55
402.50
403.45
404.40
405.35
406.30
407.25
408.20
409.15
410.10
411.05
412.00
412.95
413.90
414.85
415.80
416.75
417.70
418.65
419.60
420.55
421.50
422.45
423.40
424.35
425.30
426.25
427.20
428.15
429.10
430.05
431.00
431.95
432.90
433.85

84

373.35
374.30
375.25
376.20
377.15
378.10
379.05
380.00
380.95
381.90
382.85
383.80
384.75
385.70
386.65
387.60
388.55
389.50
390.45
391.40
392.35
393.30
394.25
395.20
396.15
397.10
398.05
399.00
399.95
400.90
401.85
402.80
403.75
404.70
405.65
406.60
407.55
408.50
409.45
410.40
411.35
412.30
413.25
414.20
415.15
416.10
417.05
418.00

585.75
586.95
588.15
589.35
590.55
591.75
592.95
594.15
595.35
596.55
597.75
598.95
600.15
601.35
602.55
603.75
604.95
606.15
607.35
608.55
609.75
610.95
612.15
613.35
614.55
615.75
616.95
618.15
619.35
620.55
621.75
622.95
624.15
625.35
626.55
627.75
628.95
630.15
631.35
632.55
633.75
634.95
636.15
637.35
638.55
639.75
640.95
642.15

565.75
566.95
568.15
569.35
570.55
571.75
572.95
574.15
575.35
576.55
577.75
578.95
580.15
581.35
582.55
583.75
584.95
586.15
587.35
588.55
589.75
590.95
592.15
593.35
594.55
595.75
596.95
598.15
599.35
600.55
601.75
602.95
604.15
605.35
606.55
607.75
608.95
610.15
611.35
612.55
613.75
614.95
616.15
617.35
618.55
619.75
620.95
622.15

547.50
548.45
549.40
550.35
551.30
552.25
553.20
554.15
555.35
556.55
557.75
558.95
560.15
561.35
562.55
563.75
564.95
566.15
567.35
568.55
569.75
570.95
572.15
573.35
574.55
575.75
576.95
578.15
579.35
580.55
581.75
582.95
584.15
585.35
586.55
587.75
588.95
590.15
591.35
592.55
593.75
594.95
596.15
597.35
598.55
599.75
600.95
602.15

531.70
532.65
533.60
534.55
535.50
536.45
537.40
538.35
539.30
540.25
541.20
542.15
543.10
544.05
545.00
545.95
546.90
547.85
548.80
549.75
550.70
551.65
552.60
553.55
554.55
555.75
556.95
558.15
559.35
560.55
561.75
562.95
564.15
565.35
566.55
567.75
568.95
570.15
571.35
572.55
573.75
574.95
576.15
577.35
578.55
579.75
580.95
582.15

515.85
516.80
517.75
518.70
519.65
520.60
521.55
522.50
523.45
524.40
525.35
526.30
527.25
528.20
529.15
530.10
531.05
532.00
532.95
533.90
534.85
535.80
536.75
537.70
538.65
539.60
540.55
541.50
542.45
543.40
544.35
545.30
546.25
547.20
548.15
549.10
550.05
551.00
551.95
552.90
553.85
554.95
556.15
557.35
558.55
559.75
560.95
562.15

500.00
500.95
501.90
502.85
503.80
504.75
505.70
506.65
507.60
508.55
509.50
510.45
511.40
512.35
513.30
514.25
515.20
516.15
517.10
518.05
519.00
519.95
520.90
521.85
522.80
523.75
524.70
525.65
526.60
527.55
528.50
529.45
530.40
531.35
532.30
533.25
534.20
535.15
536.10
537.05
538.00
538.95
539.90
540.85
541.80
542.75
543.70
544.65

484.20
485.15
486.10
487.05
488.00
488.95
489.90
490.85
491.80
492.75
493.70
494.65
495.60
496.55
497.50
498.45
499.40
500.35
501.30
502.25
503.20
504.15
505.10
506.05
507.00
507.95
508.90
509.85
510.80
511.75
512.70
513.65
514.60
515.55
516.50
517.45
518.40
519.35
520.30
521.25
522.20
523.15
524.10
525.05
526.00
526.95
527.90
528.85

468.35
469.30
470.25
471.20
472.15
473.10
474.05
475.00
475.95
476.90
477.85
478.80
479.75
480.70
481.65
482.60
483.55
484.50
485.45
486.40
487.35
488.30
489.25
490.20
491.15
492.10
493.05
494.00
494.95
495.90
496.85
497.80
498.75
499.70
500.65
501.60
502.55
503.50
504.45
505.40
506.35
507.30
508.25
509.20
510.15
511.10
512.05
513.00

452.50
453.45
454.40
455.35
456.30
457.25
458.20
459.15
460.10
461.05
462.00
462.95
463.90
464.85
465.80
466.75
467.70
468.65
469.60
470.55
471.50
472.45
473.40
474.35
475.30
476.25
477.20
478.15
479.10
480.05
481.00
481.95
482.90
483.85
484.80
485.75
486.70
487.65
488.60
489.55
490.50
491.45
492.40
493.35
494.30
495.25
496.20
497.15

436.70
437.65
438.60
439.55
440.50
441.45
442.40
443.35
444.30
445.25
446.20
447.15
448.10
449.05
450.00
450.95
451.90
452.85
453.80
454.75
455.70
456.65
457.60
458.55
459.50
460.45
461.40
462.35
463.30
464.25
465.20
466.15
467.10
468.05
469.00
469.95
470.90
471.85
472.80
473.75
474.70
475.65
476.60
477.55
478.50
479.45
480.40
481.35

420.85
421.80
422.75
423.70
424.65
425.60
426.55
427.50
428.45
429.40
430.35
431.30
432.25
433.20
434.15
435.10
436.05
437.00
437.95
438.90
439.85
440.80
441.75
442.70
443.65
444.60
445.55
446.50
447.45
448.40
449.35
450.30
451.25
452.20
453.15
454.10
455.05
456.00
456.95
457.90
458.85
459.80
460.75
461.70
462.65
463.60
464.55
465.50

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

583.35
584.55
585.75
586.95
588.15
589.35
590.55
591.75
592.95
594.15
595.35
596.55
597.75
598.95
600.15
601.35
602.55
603.75
604.95
606.15
607.35
608.55
609.75
610.95
612.15

563.35
564.55
565.75
566.95
568.15
569.35
570.55
571.75
572.95
574.15
575.35
576.55
577.75
578.95
580.15
581.35
582.55
583.75
584.95
586.15
587.35
588.55
589.75
590.95
592.15

545.60
546.55
547.50
548.45
549.40
550.35
551.30
552.25
553.20
554.15
555.35
556.55
557.75
558.95
560.15
561.35
562.55
563.75
564.95
566.15
567.35
568.55
569.75
570.95
572.15

529.80
530.75
531.70
532.65
533.60
534.55
535.50
536.45
537.40
538.35
539.30
540.25
541.20
542.15
543.10
544.05
545.00
545.95
546.90
547.85
548.80
549.75
550.70
551.65
552.60

Kategori

6955
6960
6965
6970
6975
6980
6985
6990
6995
7000
7005
7010
7015
7020
7025
7030
7035
7040
7045
7050
7055
7060
7065
7070
7075

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
6951
6956
6961
6966
6971
6976
6981
6986
6991
6996
7001
7006
7011
7016
7021
7026
7031
7036
7041
7046
7051
7056
7061
7066
7071

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

643.35
644.55
645.75
646.95
648.15
649.35
650.55
651.75
652.95
654.15
655.35
656.55
657.75
658.95
660.15
661.35
662.55
663.75
664.95
666.15
667.35
668.55
669.75
670.95
672.15

513.95
514.90
515.85
516.80
517.75
518.70
519.65
520.60
521.55
522.50
523.45
524.40
525.35
526.30
527.25
528.20
529.15
530.10
531.05
532.00
532.95
533.90
534.85
535.80
536.75

498.10
499.05
500.00
500.95
501.90
502.85
503.80
504.75
505.70
506.65
507.60
508.55
509.50
510.45
511.40
512.35
513.30
514.25
515.20
516.15
517.10
518.05
519.00
519.95
520.90

482.30
483.25
484.20
485.15
486.10
487.05
488.00
488.95
489.90
490.85
491.80
492.75
493.70
494.65
495.60
496.55
497.50
498.45
499.40
500.35
501.30
502.25
503.20
504.15
505.10

466.45
467.40
468.35
469.30
470.25
471.20
472.15
473.10
474.05
475.00
475.95
476.90
477.85
478.80
479.75
480.70
481.65
482.60
483.55
484.50
485.45
486.40
487.35
488.30
489.25

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

450.60
451.55
452.50
453.45
454.40
455.35
456.30
457.25
458.20
459.15
460.10
461.05
462.00
462.95
463.90
464.85
465.80
466.75
467.70
468.65
469.60
470.55
471.50
472.45
473.40

434.80
435.75
436.70
437.65
438.60
439.55
440.50
441.45
442.40
443.35
444.30
445.25
446.20
447.15
448.10
449.05
450.00
450.95
451.90
452.85
453.80
454.75
455.70
456.65
457.60

418.95
419.90
420.85
421.80
422.75
423.70
424.65
425.60
426.55
427.50
428.45
429.40
430.35
431.30
432.25
433.20
434.15
435.10
436.05
437.00
437.95
438.90
439.85
440.80
441.75

643.35
644.55
645.75
646.95
648.15
649.35
650.55
651.75
652.95
654.15
655.35
656.55
657.75
658.95
660.15
661.35
662.55
663.75
664.95
666.15
667.35
668.55
669.75
670.95
672.15

623.35
624.55
625.75
626.95
628.15
629.35
630.55
631.75
632.95
634.15
635.35
636.55
637.75
638.95
640.15
641.35
642.55
643.75
644.95
646.15
647.35
648.55
649.75
650.95
652.15

85

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

KA8
RM

KA9
RM

KA10
RM

603.35
604.55
605.75
606.95
608.15
609.35
610.55
611.75
612.95
614.15
615.35
616.55
617.75
618.95
620.15
621.35
622.55
623.75
624.95
626.15
627.35
628.55
629.75
630.95
632.15

583.35
584.55
585.75
586.95
588.15
589.35
590.55
591.75
592.95
594.15
595.35
596.55
597.75
598.95
600.15
601.35
602.55
603.75
604.95
606.15
607.35
608.55
609.75
610.95
612.15

498.10
499.05
500.00
500.95
501.90
502.85
503.80
504.75
505.70
506.65
507.60
508.55
509.50
510.45
511.40
512.35
513.30
514.25
515.20
516.15
517.10
518.05
519.00
519.95
520.90

482.30
483.25
484.20
485.15
486.10
487.05
488.00
488.95
489.90
490.85
491.80
492.75
493.70
494.65
495.60
496.55
497.50
498.45
499.40
500.35
501.30
502.25
503.20
504.15
505.10

466.45
467.40
468.35
469.30
470.25
471.20
472.15
473.10
474.05
475.00
475.95
476.90
477.85
478.80
479.75
480.70
481.65
482.60
483.55
484.50
485.45
486.40
487.35
488.30
489.25

563.35
564.55
565.75
566.95
568.15
569.35
570.55
571.75
572.95
574.15
575.35
576.55
577.75
578.95
580.15
581.35
582.55
583.75
584.95
586.15
587.35
588.55
589.75
590.95
592.15

545.60
546.55
547.50
548.45
549.40
550.35
551.30
552.25
553.20
554.15
555.35
556.55
557.75
558.95
560.15
561.35
562.55
563.75
564.95
566.15
567.35
568.55
569.75
570.95
572.15

529.80
530.75
531.70
532.65
533.60
534.55
535.50
536.45
537.40
538.35
539.30
540.25
541.20
542.15
543.10
544.05
545.00
545.95
546.90
547.85
548.80
549.75
550.70
551.65
552.60

513.95
514.90
515.85
516.80
517.75
518.70
519.65
520.60
521.55
522.50
523.45
524.40
525.35
526.30
527.25
528.20
529.15
530.10
531.05
532.00
532.95
533.90
534.85
535.80
536.75

P.U. (A) 35

7076
7081
7086
7091
7096
7101
7106
7111
7116
7121
7126
7131
7136
7141
7146
7151
7156
7161
7166
7171
7176
7181
7186
7191
7196
7201
7206
7211
7216
7221
7226
7231
7236
7241
7246
7251
7256
7261
7266
7271
7276
7281
7286
7291
7296
7301
7306
7311

7080
7085
7090
7095
7100
7105
7110
7115
7120
7125
7130
7135
7140
7145
7150
7155
7160
7165
7170
7175
7180
7185
7190
7195
7200
7205
7210
7215
7220
7225
7230
7235
7240
7245
7250
7255
7260
7265
7270
7275
7280
7285
7290
7295
7300
7305
7310
7315

673.35
674.55
675.75
676.95
678.15
679.35
680.55
681.75
682.95
684.15
685.35
686.55
687.75
688.95
690.15
691.35
692.55
693.75
694.95
696.15
697.35
698.55
699.75
700.95
702.15
703.35
704.55
705.75
706.95
708.15
709.35
710.55
711.75
712.95
714.15
715.35
716.55
717.75
718.95
720.15
721.35
722.55
723.75
724.95
726.15
727.35
728.55
729.75

613.35
614.55
615.75
616.95
618.15
619.35
620.55
621.75
622.95
624.15
625.35
626.55
627.75
628.95
630.15
631.35
632.55
633.75
634.95
636.15
637.35
638.55
639.75
640.95
642.15
643.35
644.55
645.75
646.95
648.15
649.35
650.55
651.75
652.95
654.15
655.35
656.55
657.75
658.95
660.15
661.35
662.55
663.75
664.95
666.15
667.35
668.55
669.75

593.35
594.55
595.75
596.95
598.15
599.35
600.55
601.75
602.95
604.15
605.35
606.55
607.75
608.95
610.15
611.35
612.55
613.75
614.95
616.15
617.35
618.55
619.75
620.95
622.15
623.35
624.55
625.75
626.95
628.15
629.35
630.55
631.75
632.95
634.15
635.35
636.55
637.75
638.95
640.15
641.35
642.55
643.75
644.95
646.15
647.35
648.55
649.75

573.35
574.55
575.75
576.95
578.15
579.35
580.55
581.75
582.95
584.15
585.35
586.55
587.75
588.95
590.15
591.35
592.55
593.75
594.95
596.15
597.35
598.55
599.75
600.95
602.15
603.35
604.55
605.75
606.95
608.15
609.35
610.55
611.75
612.95
614.15
615.35
616.55
617.75
618.95
620.15
621.35
622.55
623.75
624.95
626.15
627.35
628.55
629.75

553.55
554.55
555.75
556.95
558.15
559.35
560.55
561.75
562.95
564.15
565.35
566.55
567.75
568.95
570.15
571.35
572.55
573.75
574.95
576.15
577.35
578.55
579.75
580.95
582.15
583.35
584.55
585.75
586.95
588.15
589.35
590.55
591.75
592.95
594.15
595.35
596.55
597.75
598.95
600.15
601.35
602.55
603.75
604.95
606.15
607.35
608.55
609.75

537.70
538.65
539.60
540.55
541.50
542.45
543.40
544.35
545.30
546.25
547.20
548.15
549.10
550.05
551.00
551.95
552.90
553.85
554.95
556.15
557.35
558.55
559.75
560.95
562.15
563.35
564.55
565.75
566.95
568.15
569.35
570.55
571.75
572.95
574.15
575.35
576.55
577.75
578.95
580.15
581.35
582.55
583.75
584.95
586.15
587.35
588.55
589.75

521.85
522.80
523.75
524.70
525.65
526.60
527.55
528.50
529.45
530.40
531.35
532.30
533.25
534.20
535.15
536.10
537.05
538.00
538.95
539.90
540.85
541.80
542.75
543.70
544.65
545.60
546.55
547.50
548.45
549.40
550.35
551.30
552.25
553.20
554.15
555.35
556.55
557.75
558.95
560.15
561.35
562.55
563.75
564.95
566.15
567.35
568.55
569.75

506.05
507.00
507.95
508.90
509.85
510.80
511.75
512.70
513.65
514.60
515.55
516.50
517.45
518.40
519.35
520.30
521.25
522.20
523.15
524.10
525.05
526.00
526.95
527.90
528.85
529.80
530.75
531.70
532.65
533.60
534.55
535.50
536.45
537.40
538.35
539.30
540.25
541.20
542.15
543.10
544.05
545.00
545.95
546.90
547.85
548.80
549.75
550.70

490.20
491.15
492.10
493.05
494.00
494.95
495.90
496.85
497.80
498.75
499.70
500.65
501.60
502.55
503.50
504.45
505.40
506.35
507.30
508.25
509.20
510.15
511.10
512.05
513.00
513.95
514.90
515.85
516.80
517.75
518.70
519.65
520.60
521.55
522.50
523.45
524.40
525.35
526.30
527.25
528.20
529.15
530.10
531.05
532.00
532.95
533.90
534.85

474.35
475.30
476.25
477.20
478.15
479.10
480.05
481.00
481.95
482.90
483.85
484.80
485.75
486.70
487.65
488.60
489.55
490.50
491.45
492.40
493.35
494.30
495.25
496.20
497.15
498.10
499.05
500.00
500.95
501.90
502.85
503.80
504.75
505.70
506.65
507.60
508.55
509.50
510.45
511.40
512.35
513.30
514.25
515.20
516.15
517.10
518.05
519.00

458.55
459.50
460.45
461.40
462.35
463.30
464.25
465.20
466.15
467.10
468.05
469.00
469.95
470.90
471.85
472.80
473.75
474.70
475.65
476.60
477.55
478.50
479.45
480.40
481.35
482.30
483.25
484.20
485.15
486.10
487.05
488.00
488.95
489.90
490.85
491.80
492.75
493.70
494.65
495.60
496.55
497.50
498.45
499.40
500.35
501.30
502.25
503.20

86

442.70
443.65
444.60
445.55
446.50
447.45
448.40
449.35
450.30
451.25
452.20
453.15
454.10
455.05
456.00
456.95
457.90
458.85
459.80
460.75
461.70
462.65
463.60
464.55
465.50
466.45
467.40
468.35
469.30
470.25
471.20
472.15
473.10
474.05
475.00
475.95
476.90
477.85
478.80
479.75
480.70
481.65
482.60
483.55
484.50
485.45
486.40
487.35

673.35
674.55
675.75
676.95
678.15
679.35
680.55
681.75
682.95
684.15
685.35
686.55
687.75
688.95
690.15
691.35
692.55
693.75
694.95
696.15
697.35
698.55
699.75
700.95
702.15
703.35
704.55
705.75
706.95
708.15
709.35
710.55
711.75
712.95
714.15
715.35
716.55
717.75
718.95
720.15
721.35
722.55
723.75
724.95
726.15
727.35
728.55
729.75

653.35
654.55
655.75
656.95
658.15
659.35
660.55
661.75
662.95
664.15
665.35
666.55
667.75
668.95
670.15
671.35
672.55
673.75
674.95
676.15
677.35
678.55
679.75
680.95
682.15
683.35
684.55
685.75
686.95
688.15
689.35
690.55
691.75
692.95
694.15
695.35
696.55
697.75
698.95
700.15
701.35
702.55
703.75
704.95
706.15
707.35
708.55
709.75

633.35
634.55
635.75
636.95
638.15
639.35
640.55
641.75
642.95
644.15
645.35
646.55
647.75
648.95
650.15
651.35
652.55
653.75
654.95
656.15
657.35
658.55
659.75
660.95
662.15
663.35
664.55
665.75
666.95
668.15
669.35
670.55
671.75
672.95
674.15
675.35
676.55
677.75
678.95
680.15
681.35
682.55
683.75
684.95
686.15
687.35
688.55
689.75

613.35
614.55
615.75
616.95
618.15
619.35
620.55
621.75
622.95
624.15
625.35
626.55
627.75
628.95
630.15
631.35
632.55
633.75
634.95
636.15
637.35
638.55
639.75
640.95
642.15
643.35
644.55
645.75
646.95
648.15
649.35
650.55
651.75
652.95
654.15
655.35
656.55
657.75
658.95
660.15
661.35
662.55
663.75
664.95
666.15
667.35
668.55
669.75

593.35
594.55
595.75
596.95
598.15
599.35
600.55
601.75
602.95
604.15
605.35
606.55
607.75
608.95
610.15
611.35
612.55
613.75
614.95
616.15
617.35
618.55
619.75
620.95
622.15
623.35
624.55
625.75
626.95
628.15
629.35
630.55
631.75
632.95
634.15
635.35
636.55
637.75
638.95
640.15
641.35
642.55
643.75
644.95
646.15
647.35
648.55
649.75

573.35
574.55
575.75
576.95
578.15
579.35
580.55
581.75
582.95
584.15
585.35
586.55
587.75
588.95
590.15
591.35
592.55
593.75
594.95
596.15
597.35
598.55
599.75
600.95
602.15
603.35
604.55
605.75
606.95
608.15
609.35
610.55
611.75
612.95
614.15
615.35
616.55
617.75
618.95
620.15
621.35
622.55
623.75
624.95
626.15
627.35
628.55
629.75

553.55
554.55
555.75
556.95
558.15
559.35
560.55
561.75
562.95
564.15
565.35
566.55
567.75
568.95
570.15
571.35
572.55
573.75
574.95
576.15
577.35
578.55
579.75
580.95
582.15
583.35
584.55
585.75
586.95
588.15
589.35
590.55
591.75
592.95
594.15
595.35
596.55
597.75
598.95
600.15
601.35
602.55
603.75
604.95
606.15
607.35
608.55
609.75

537.70
538.65
539.60
540.55
541.50
542.45
543.40
544.35
545.30
546.25
547.20
548.15
549.10
550.05
551.00
551.95
552.90
553.85
554.95
556.15
557.35
558.55
559.75
560.95
562.15
563.35
564.55
565.75
566.95
568.15
569.35
570.55
571.75
572.95
574.15
575.35
576.55
577.75
578.95
580.15
581.35
582.55
583.75
584.95
586.15
587.35
588.55
589.75

521.85
522.80
523.75
524.70
525.65
526.60
527.55
528.50
529.45
530.40
531.35
532.30
533.25
534.20
535.15
536.10
537.05
538.00
538.95
539.90
540.85
541.80
542.75
543.70
544.65
545.60
546.55
547.50
548.45
549.40
550.35
551.30
552.25
553.20
554.15
555.35
556.55
557.75
558.95
560.15
561.35
562.55
563.75
564.95
566.15
567.35
568.55
569.75

506.05
507.00
507.95
508.90
509.85
510.80
511.75
512.70
513.65
514.60
515.55
516.50
517.45
518.40
519.35
520.30
521.25
522.20
523.15
524.10
525.05
526.00
526.95
527.90
528.85
529.80
530.75
531.70
532.65
533.60
534.55
535.50
536.45
537.40
538.35
539.30
540.25
541.20
542.15
543.10
544.05
545.00
545.95
546.90
547.85
548.80
549.75
550.70

490.20
491.15
492.10
493.05
494.00
494.95
495.90
496.85
497.80
498.75
499.70
500.65
501.60
502.55
503.50
504.45
505.40
506.35
507.30
508.25
509.20
510.15
511.10
512.05
513.00
513.95
514.90
515.85
516.80
517.75
518.70
519.65
520.60
521.55
522.50
523.45
524.40
525.35
526.30
527.25
528.20
529.15
530.10
531.05
532.00
532.95
533.90
534.85

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

670.95
672.15
673.35
674.55
675.75
676.95
678.15
679.35
680.55
681.75
682.95
684.15
685.35
686.55
687.75
688.95
690.15
691.35
692.55
693.75
694.95
696.15
697.35
698.55
699.75

650.95
652.15
653.35
654.55
655.75
656.95
658.15
659.35
660.55
661.75
662.95
664.15
665.35
666.55
667.75
668.95
670.15
671.35
672.55
673.75
674.95
676.15
677.35
678.55
679.75

630.95
632.15
633.35
634.55
635.75
636.95
638.15
639.35
640.55
641.75
642.95
644.15
645.35
646.55
647.75
648.95
650.15
651.35
652.55
653.75
654.95
656.15
657.35
658.55
659.75

610.95
612.15
613.35
614.55
615.75
616.95
618.15
619.35
620.55
621.75
622.95
624.15
625.35
626.55
627.75
628.95
630.15
631.35
632.55
633.75
634.95
636.15
637.35
638.55
639.75

Kategori

7320
7325
7330
7335
7340
7345
7350
7355
7360
7365
7370
7375
7380
7385
7390
7395
7400
7405
7410
7415
7420
7425
7430
7435
7440

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
7316
7321
7326
7331
7336
7341
7346
7351
7356
7361
7366
7371
7376
7381
7386
7391
7396
7401
7406
7411
7416
7421
7426
7431
7436

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

730.95
732.15
733.35
734.55
735.75
736.95
738.15
739.35
740.55
741.75
742.95
744.15
745.35
746.55
747.75
748.95
750.15
751.35
752.55
753.75
754.95
756.15
757.35
758.55
759.75

590.95
592.15
593.35
594.55
595.75
596.95
598.15
599.35
600.55
601.75
602.95
604.15
605.35
606.55
607.75
608.95
610.15
611.35
612.55
613.75
614.95
616.15
617.35
618.55
619.75

570.95
572.15
573.35
574.55
575.75
576.95
578.15
579.35
580.55
581.75
582.95
584.15
585.35
586.55
587.75
588.95
590.15
591.35
592.55
593.75
594.95
596.15
597.35
598.55
599.75

551.65
552.60
553.55
554.55
555.75
556.95
558.15
559.35
560.55
561.75
562.95
564.15
565.35
566.55
567.75
568.95
570.15
571.35
572.55
573.75
574.95
576.15
577.35
578.55
579.75

535.80
536.75
537.70
538.65
539.60
540.55
541.50
542.45
543.40
544.35
545.30
546.25
547.20
548.15
549.10
550.05
551.00
551.95
552.90
553.85
554.95
556.15
557.35
558.55
559.75

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

519.95
520.90
521.85
522.80
523.75
524.70
525.65
526.60
527.55
528.50
529.45
530.40
531.35
532.30
533.25
534.20
535.15
536.10
537.05
538.00
538.95
539.90
540.85
541.80
542.75

504.15
505.10
506.05
507.00
507.95
508.90
509.85
510.80
511.75
512.70
513.65
514.60
515.55
516.50
517.45
518.40
519.35
520.30
521.25
522.20
523.15
524.10
525.05
526.00
526.95

488.30
489.25
490.20
491.15
492.10
493.05
494.00
494.95
495.90
496.85
497.80
498.75
499.70
500.65
501.60
502.55
503.50
504.45
505.40
506.35
507.30
508.25
509.20
510.15
511.10

730.95
732.15
733.35
734.55
735.75
736.95
738.15
739.35
740.55
741.75
742.95
744.15
745.35
746.55
747.75
748.95
750.15
751.35
752.55
753.75
754.95
756.15
757.35
758.55
759.75

710.95
712.15
713.35
714.55
715.75
716.95
718.15
719.35
720.55
721.75
722.95
724.15
725.35
726.55
727.75
728.95
730.15
731.35
732.55
733.75
734.95
736.15
737.35
738.55
739.75

87

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

KA8
RM

KA9
RM

KA10
RM

690.95
692.15
693.35
694.55
695.75
696.95
698.15
699.35
700.55
701.75
702.95
704.15
705.35
706.55
707.75
708.95
710.15
711.35
712.55
713.75
714.95
716.15
717.35
718.55
719.75

670.95
672.15
673.35
674.55
675.75
676.95
678.15
679.35
680.55
681.75
682.95
684.15
685.35
686.55
687.75
688.95
690.15
691.35
692.55
693.75
694.95
696.15
697.35
698.55
699.75

570.95
572.15
573.35
574.55
575.75
576.95
578.15
579.35
580.55
581.75
582.95
584.15
585.35
586.55
587.75
588.95
590.15
591.35
592.55
593.75
594.95
596.15
597.35
598.55
599.75

551.65
552.60
553.55
554.55
555.75
556.95
558.15
559.35
560.55
561.75
562.95
564.15
565.35
566.55
567.75
568.95
570.15
571.35
572.55
573.75
574.95
576.15
577.35
578.55
579.75

535.80
536.75
537.70
538.65
539.60
540.55
541.50
542.45
543.40
544.35
545.30
546.25
547.20
548.15
549.10
550.05
551.00
551.95
552.90
553.85
554.95
556.15
557.35
558.55
559.75

650.95
652.15
653.35
654.55
655.75
656.95
658.15
659.35
660.55
661.75
662.95
664.15
665.35
666.55
667.75
668.95
670.15
671.35
672.55
673.75
674.95
676.15
677.35
678.55
679.75

630.95
632.15
633.35
634.55
635.75
636.95
638.15
639.35
640.55
641.75
642.95
644.15
645.35
646.55
647.75
648.95
650.15
651.35
652.55
653.75
654.95
656.15
657.35
658.55
659.75

610.95
612.15
613.35
614.55
615.75
616.95
618.15
619.35
620.55
621.75
622.95
624.15
625.35
626.55
627.75
628.95
630.15
631.35
632.55
633.75
634.95
636.15
637.35
638.55
639.75

590.95
592.15
593.35
594.55
595.75
596.95
598.15
599.35
600.55
601.75
602.95
604.15
605.35
606.55
607.75
608.95
610.15
611.35
612.55
613.75
614.95
616.15
617.35
618.55
619.75

P.U. (A) 35
7441
7446
7451
7456
7461
7466
7471
7476
7481
7486
7491
7496
7501
7506
7511
7516
7521
7526
7531
7536
7541
7546
7551
7556
7561
7566
7571
7576
7581
7586
7591
7596
7601
7606
7611
7616
7621
7626
7631
7636
7641
7646
7651
7656
7661
7666
7671
7676

7445
7450
7455
7460
7465
7470
7475
7480
7485
7490
7495
7500
7505
7510
7515
7520
7525
7530
7535
7540
7545
7550
7555
7560
7565
7570
7575
7580
7585
7590
7595
7600
7605
7610
7615
7620
7625
7630
7635
7640
7645
7650
7655
7660
7665
7670
7675
7680

760.95
762.15
763.35
764.55
765.75
766.95
768.15
769.35
770.55
771.75
772.95
774.15
775.35
776.55
777.75
778.95
780.15
781.35
782.55
783.75
784.95
786.15
787.35
788.55
789.75
790.95
792.15
793.35
794.55
795.75
796.95
798.15
799.35
800.55
801.75
802.95
804.15
805.35
806.55
807.75
808.95
810.15
811.35
812.55
813.75
814.95
816.15
817.35

700.95
702.15
703.35
704.55
705.75
706.95
708.15
709.35
710.55
711.75
712.95
714.15
715.35
716.55
717.75
718.95
720.15
721.35
722.55
723.75
724.95
726.15
727.35
728.55
729.75
730.95
732.15
733.35
734.55
735.75
736.95
738.15
739.35
740.55
741.75
742.95
744.15
745.35
746.55
747.75
748.95
750.15
751.35
752.55
753.75
754.95
756.15
757.35

680.95
682.15
683.35
684.55
685.75
686.95
688.15
689.35
690.55
691.75
692.95
694.15
695.35
696.55
697.75
698.95
700.15
701.35
702.55
703.75
704.95
706.15
707.35
708.55
709.75
710.95
712.15
713.35
714.55
715.75
716.95
718.15
719.35
720.55
721.75
722.95
724.15
725.35
726.55
727.75
728.95
730.15
731.35
732.55
733.75
734.95
736.15
737.35

660.95
662.15
663.35
664.55
665.75
666.95
668.15
669.35
670.55
671.75
672.95
674.15
675.35
676.55
677.75
678.95
680.15
681.35
682.55
683.75
684.95
686.15
687.35
688.55
689.75
690.95
692.15
693.35
694.55
695.75
696.95
698.15
699.35
700.55
701.75
702.95
704.15
705.35
706.55
707.75
708.95
710.15
711.35
712.55
713.75
714.95
716.15
717.35

640.95
642.15
643.35
644.55
645.75
646.95
648.15
649.35
650.55
651.75
652.95
654.15
655.35
656.55
657.75
658.95
660.15
661.35
662.55
663.75
664.95
666.15
667.35
668.55
669.75
670.95
672.15
673.35
674.55
675.75
676.95
678.15
679.35
680.55
681.75
682.95
684.15
685.35
686.55
687.75
688.95
690.15
691.35
692.55
693.75
694.95
696.15
697.35

620.95
622.15
623.35
624.55
625.75
626.95
628.15
629.35
630.55
631.75
632.95
634.15
635.35
636.55
637.75
638.95
640.15
641.35
642.55
643.75
644.95
646.15
647.35
648.55
649.75
650.95
652.15
653.35
654.55
655.75
656.95
658.15
659.35
660.55
661.75
662.95
664.15
665.35
666.55
667.75
668.95
670.15
671.35
672.55
673.75
674.95
676.15
677.35

600.95
602.15
603.35
604.55
605.75
606.95
608.15
609.35
610.55
611.75
612.95
614.15
615.35
616.55
617.75
618.95
620.15
621.35
622.55
623.75
624.95
626.15
627.35
628.55
629.75
630.95
632.15
633.35
634.55
635.75
636.95
638.15
639.35
640.55
641.75
642.95
644.15
645.35
646.55
647.75
648.95
650.15
651.35
652.55
653.75
654.95
656.15
657.35

580.95
582.15
583.35
584.55
585.75
586.95
588.15
589.35
590.55
591.75
592.95
594.15
595.35
596.55
597.75
598.95
600.15
601.35
602.55
603.75
604.95
606.15
607.35
608.55
609.75
610.95
612.15
613.35
614.55
615.75
616.95
618.15
619.35
620.55
621.75
622.95
624.15
625.35
626.55
627.75
628.95
630.15
631.35
632.55
633.75
634.95
636.15
637.35

560.95
562.15
563.35
564.55
565.75
566.95
568.15
569.35
570.55
571.75
572.95
574.15
575.35
576.55
577.75
578.95
580.15
581.35
582.55
583.75
584.95
586.15
587.35
588.55
589.75
590.95
592.15
593.35
594.55
595.75
596.95
598.15
599.35
600.55
601.75
602.95
604.15
605.35
606.55
607.75
608.95
610.15
611.35
612.55
613.75
614.95
616.15
617.35

543.70
544.65
545.60
546.55
547.50
548.45
549.40
550.35
551.30
552.25
553.20
554.15
555.35
556.55
557.75
558.95
560.15
561.35
562.55
563.75
564.95
566.15
567.35
568.55
569.75
570.95
572.15
573.35
574.55
575.75
576.95
578.15
579.35
580.55
581.75
582.95
584.15
585.35
586.55
587.75
588.95
590.15
591.35
592.55
593.75
594.95
596.15
597.35

527.90
528.85
529.80
530.75
531.70
532.65
533.60
534.55
535.50
536.45
537.40
538.35
539.30
540.25
541.20
542.15
543.10
544.05
545.00
545.95
546.90
547.85
548.80
549.75
550.70
551.65
552.60
553.55
554.55
555.75
556.95
558.15
559.35
560.55
561.75
562.95
564.15
565.35
566.55
567.75
568.95
570.15
571.35
572.55
573.75
574.95
576.15
577.35

88

512.05
513.00
513.95
514.90
515.85
516.80
517.75
518.70
519.65
520.60
521.55
522.50
523.45
524.40
525.35
526.30
527.25
528.20
529.15
530.10
531.05
532.00
532.95
533.90
534.85
535.80
536.75
537.70
538.65
539.60
540.55
541.50
542.45
543.40
544.35
545.30
546.25
547.20
548.15
549.10
550.05
551.00
551.95
552.90
553.85
554.95
556.15
557.35

760.95
762.15
763.35
764.55
765.75
766.95
768.15
769.35
770.55
771.75
772.95
774.15
775.35
776.55
777.75
778.95
780.15
781.35
782.55
783.75
784.95
786.15
787.35
788.55
789.75
790.95
792.15
793.35
794.55
795.75
796.95
798.15
799.35
800.55
801.75
802.95
804.15
805.35
806.55
807.75
808.95
810.15
811.35
812.55
813.75
814.95
816.15
817.35

740.95
742.15
743.35
744.55
745.75
746.95
748.15
749.35
750.55
751.75
752.95
754.15
755.35
756.55
757.75
758.95
760.15
761.35
762.55
763.75
764.95
766.15
767.35
768.55
769.75
770.95
772.15
773.35
774.55
775.75
776.95
778.15
779.35
780.55
781.75
782.95
784.15
785.35
786.55
787.75
788.95
790.15
791.35
792.55
793.75
794.95
796.15
797.35

720.95
722.15
723.35
724.55
725.75
726.95
728.15
729.35
730.55
731.75
732.95
734.15
735.35
736.55
737.75
738.95
740.15
741.35
742.55
743.75
744.95
746.15
747.35
748.55
749.75
750.95
752.15
753.35
754.55
755.75
756.95
758.15
759.35
760.55
761.75
762.95
764.15
765.35
766.55
767.75
768.95
770.15
771.35
772.55
773.75
774.95
776.15
777.35

700.95
702.15
703.35
704.55
705.75
706.95
708.15
709.35
710.55
711.75
712.95
714.15
715.35
716.55
717.75
718.95
720.15
721.35
722.55
723.75
724.95
726.15
727.35
728.55
729.75
730.95
732.15
733.35
734.55
735.75
736.95
738.15
739.35
740.55
741.75
742.95
744.15
745.35
746.55
747.75
748.95
750.15
751.35
752.55
753.75
754.95
756.15
757.35

680.95
682.15
683.35
684.55
685.75
686.95
688.15
689.35
690.55
691.75
692.95
694.15
695.35
696.55
697.75
698.95
700.15
701.35
702.55
703.75
704.95
706.15
707.35
708.55
709.75
710.95
712.15
713.35
714.55
715.75
716.95
718.15
719.35
720.55
721.75
722.95
724.15
725.35
726.55
727.75
728.95
730.15
731.35
732.55
733.75
734.95
736.15
737.35

660.95
662.15
663.35
664.55
665.75
666.95
668.15
669.35
670.55
671.75
672.95
674.15
675.35
676.55
677.75
678.95
680.15
681.35
682.55
683.75
684.95
686.15
687.35
688.55
689.75
690.95
692.15
693.35
694.55
695.75
696.95
698.15
699.35
700.55
701.75
702.95
704.15
705.35
706.55
707.75
708.95
710.15
711.35
712.55
713.75
714.95
716.15
717.35

640.95
642.15
643.35
644.55
645.75
646.95
648.15
649.35
650.55
651.75
652.95
654.15
655.35
656.55
657.75
658.95
660.15
661.35
662.55
663.75
664.95
666.15
667.35
668.55
669.75
670.95
672.15
673.35
674.55
675.75
676.95
678.15
679.35
680.55
681.75
682.95
684.15
685.35
686.55
687.75
688.95
690.15
691.35
692.55
693.75
694.95
696.15
697.35

620.95
622.15
623.35
624.55
625.75
626.95
628.15
629.35
630.55
631.75
632.95
634.15
635.35
636.55
637.75
638.95
640.15
641.35
642.55
643.75
644.95
646.15
647.35
648.55
649.75
650.95
652.15
653.35
654.55
655.75
656.95
658.15
659.35
660.55
661.75
662.95
664.15
665.35
666.55
667.75
668.95
670.15
671.35
672.55
673.75
674.95
676.15
677.35

600.95
602.15
603.35
604.55
605.75
606.95
608.15
609.35
610.55
611.75
612.95
614.15
615.35
616.55
617.75
618.95
620.15
621.35
622.55
623.75
624.95
626.15
627.35
628.55
629.75
630.95
632.15
633.35
634.55
635.75
636.95
638.15
639.35
640.55
641.75
642.95
644.15
645.35
646.55
647.75
648.95
650.15
651.35
652.55
653.75
654.95
656.15
657.35

580.95
582.15
583.35
584.55
585.75
586.95
588.15
589.35
590.55
591.75
592.95
594.15
595.35
596.55
597.75
598.95
600.15
601.35
602.55
603.75
604.95
606.15
607.35
608.55
609.75
610.95
612.15
613.35
614.55
615.75
616.95
618.15
619.35
620.55
621.75
622.95
624.15
625.35
626.55
627.75
628.95
630.15
631.35
632.55
633.75
634.95
636.15
637.35

560.95
562.15
563.35
564.55
565.75
566.95
568.15
569.35
570.55
571.75
572.95
574.15
575.35
576.55
577.75
578.95
580.15
581.35
582.55
583.75
584.95
586.15
587.35
588.55
589.75
590.95
592.15
593.35
594.55
595.75
596.95
598.15
599.35
600.55
601.75
602.95
604.15
605.35
606.55
607.75
608.95
610.15
611.35
612.55
613.75
614.95
616.15
617.35

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

758.55
759.75
760.95
762.15
763.35
764.55
765.75
766.95
768.15
769.35
770.55
771.75
772.95
774.15
775.35
776.55
777.75
778.95
780.15
781.35
782.55
783.75
784.95
786.15
787.35

738.55
739.75
740.95
742.15
743.35
744.55
745.75
746.95
748.15
749.35
750.55
751.75
752.95
754.15
755.35
756.55
757.75
758.95
760.15
761.35
762.55
763.75
764.95
766.15
767.35

718.55
719.75
720.95
722.15
723.35
724.55
725.75
726.95
728.15
729.35
730.55
731.75
732.95
734.15
735.35
736.55
737.75
738.95
740.15
741.35
742.55
743.75
744.95
746.15
747.35

698.55
699.75
700.95
702.15
703.35
704.55
705.75
706.95
708.15
709.35
710.55
711.75
712.95
714.15
715.35
716.55
717.75
718.95
720.15
721.35
722.55
723.75
724.95
726.15
727.35

Kategori

7685
7690
7695
7700
7705
7710
7715
7720
7725
7730
7735
7740
7745
7750
7755
7760
7765
7770
7775
7780
7785
7790
7795
7800
7805

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
7681
7686
7691
7696
7701
7706
7711
7716
7721
7726
7731
7736
7741
7746
7751
7756
7761
7766
7771
7776
7781
7786
7791
7796
7801

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

818.55
819.75
820.95
822.15
823.35
824.55
825.75
826.95
828.15
829.35
830.55
831.75
832.95
834.15
835.35
836.55
837.75
838.95
840.15
841.35
842.55
843.75
844.95
846.15
847.35

678.55
679.75
680.95
682.15
683.35
684.55
685.75
686.95
688.15
689.35
690.55
691.75
692.95
694.15
695.35
696.55
697.75
698.95
700.15
701.35
702.55
703.75
704.95
706.15
707.35

658.55
659.75
660.95
662.15
663.35
664.55
665.75
666.95
668.15
669.35
670.55
671.75
672.95
674.15
675.35
676.55
677.75
678.95
680.15
681.35
682.55
683.75
684.95
686.15
687.35

638.55
639.75
640.95
642.15
643.35
644.55
645.75
646.95
648.15
649.35
650.55
651.75
652.95
654.15
655.35
656.55
657.75
658.95
660.15
661.35
662.55
663.75
664.95
666.15
667.35

618.55
619.75
620.95
622.15
623.35
624.55
625.75
626.95
628.15
629.35
630.55
631.75
632.95
634.15
635.35
636.55
637.75
638.95
640.15
641.35
642.55
643.75
644.95
646.15
647.35

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

598.55
599.75
600.95
602.15
603.35
604.55
605.75
606.95
608.15
609.35
610.55
611.75
612.95
614.15
615.35
616.55
617.75
618.95
620.15
621.35
622.55
623.75
624.95
626.15
627.35

578.55
579.75
580.95
582.15
583.35
584.55
585.75
586.95
588.15
589.35
590.55
591.75
592.95
594.15
595.35
596.55
597.75
598.95
600.15
601.35
602.55
603.75
604.95
606.15
607.35

558.55
559.75
560.95
562.15
563.35
564.55
565.75
566.95
568.15
569.35
570.55
571.75
572.95
574.15
575.35
576.55
577.75
578.95
580.15
581.35
582.55
583.75
584.95
586.15
587.35

818.55
819.75
820.95
822.15
823.35
824.55
825.75
826.95
828.15
829.35
830.55
831.75
832.95
834.15
835.35
836.55
837.75
838.95
840.15
841.35
842.55
843.75
844.95
846.15
847.35

798.55
799.75
800.95
802.15
803.35
804.55
805.75
806.95
808.15
809.35
810.55
811.75
812.95
814.15
815.35
816.55
817.75
818.95
820.15
821.35
822.55
823.75
824.95
826.15
827.35

89

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

KA8
RM

KA9
RM

KA10
RM

778.55
779.75
780.95
782.15
783.35
784.55
785.75
786.95
788.15
789.35
790.55
791.75
792.95
794.15
795.35
796.55
797.75
798.95
800.15
801.35
802.55
803.75
804.95
806.15
807.35

758.55
759.75
760.95
762.15
763.35
764.55
765.75
766.95
768.15
769.35
770.55
771.75
772.95
774.15
775.35
776.55
777.75
778.95
780.15
781.35
782.55
783.75
784.95
786.15
787.35

658.55
659.75
660.95
662.15
663.35
664.55
665.75
666.95
668.15
669.35
670.55
671.75
672.95
674.15
675.35
676.55
677.75
678.95
680.15
681.35
682.55
683.75
684.95
686.15
687.35

638.55
639.75
640.95
642.15
643.35
644.55
645.75
646.95
648.15
649.35
650.55
651.75
652.95
654.15
655.35
656.55
657.75
658.95
660.15
661.35
662.55
663.75
664.95
666.15
667.35

618.55
619.75
620.95
622.15
623.35
624.55
625.75
626.95
628.15
629.35
630.55
631.75
632.95
634.15
635.35
636.55
637.75
638.95
640.15
641.35
642.55
643.75
644.95
646.15
647.35

738.55
739.75
740.95
742.15
743.35
744.55
745.75
746.95
748.15
749.35
750.55
751.75
752.95
754.15
755.35
756.55
757.75
758.95
760.15
761.35
762.55
763.75
764.95
766.15
767.35

718.55
719.75
720.95
722.15
723.35
724.55
725.75
726.95
728.15
729.35
730.55
731.75
732.95
734.15
735.35
736.55
737.75
738.95
740.15
741.35
742.55
743.75
744.95
746.15
747.35

698.55
699.75
700.95
702.15
703.35
704.55
705.75
706.95
708.15
709.35
710.55
711.75
712.95
714.15
715.35
716.55
717.75
718.95
720.15
721.35
722.55
723.75
724.95
726.15
727.35

678.55
679.75
680.95
682.15
683.35
684.55
685.75
686.95
688.15
689.35
690.55
691.75
692.95
694.15
695.35
696.55
697.75
698.95
700.15
701.35
702.55
703.75
704.95
706.15
707.35

P.U. (A) 35
7806
7811
7816
7821
7826
7831
7836
7841
7846
7851
7856
7861
7866
7871
7876
7881
7886
7891
7896
7901
7906
7911
7916
7921
7926
7931
7936
7941
7946
7951
7956
7961
7966
7971
7976
7981
7986
7991
7996
8001
8006
8011
8016
8021
8026
8031
8036
8041

7810
7815
7820
7825
7830
7835
7840
7845
7850
7855
7860
7865
7870
7875
7880
7885
7890
7895
7900
7905
7910
7915
7920
7925
7930
7935
7940
7945
7950
7955
7960
7965
7970
7975
7980
7985
7990
7995
8000
8005
8010
8015
8020
8025
8030
8035
8040
8045

848.55
849.75
850.95
852.15
853.35
854.55
855.75
856.95
858.15
859.35
860.55
861.75
862.95
864.15
865.35
866.55
867.75
868.95
870.15
871.35
872.55
873.75
874.95
876.15
877.35
878.55
879.75
880.95
882.15
883.35
884.55
885.75
886.95
888.15
889.35
890.55
891.75
892.95
894.15
895.35
896.55
897.75
898.95
900.15
901.35
902.55
903.75
904.95

788.55
789.75
790.95
792.15
793.35
794.55
795.75
796.95
798.15
799.35
800.55
801.75
802.95
804.15
805.35
806.55
807.75
808.95
810.15
811.35
812.55
813.75
814.95
816.15
817.35
818.55
819.75
820.95
822.15
823.35
824.55
825.75
826.95
828.15
829.35
830.55
831.75
832.95
834.15
835.35
836.55
837.75
838.95
840.15
841.35
842.55
843.75
844.95

768.55
769.75
770.95
772.15
773.35
774.55
775.75
776.95
778.15
779.35
780.55
781.75
782.95
784.15
785.35
786.55
787.75
788.95
790.15
791.35
792.55
793.75
794.95
796.15
797.35
798.55
799.75
800.95
802.15
803.35
804.55
805.75
806.95
808.15
809.35
810.55
811.75
812.95
814.15
815.35
816.55
817.75
818.95
820.15
821.35
822.55
823.75
824.95

748.55
749.75
750.95
752.15
753.35
754.55
755.75
756.95
758.15
759.35
760.55
761.75
762.95
764.15
765.35
766.55
767.75
768.95
770.15
771.35
772.55
773.75
774.95
776.15
777.35
778.55
779.75
780.95
782.15
783.35
784.55
785.75
786.95
788.15
789.35
790.55
791.75
792.95
794.15
795.35
796.55
797.75
798.95
800.15
801.35
802.55
803.75
804.95

728.55
729.75
730.95
732.15
733.35
734.55
735.75
736.95
738.15
739.35
740.55
741.75
742.95
744.15
745.35
746.55
747.75
748.95
750.15
751.35
752.55
753.75
754.95
756.15
757.35
758.55
759.75
760.95
762.15
763.35
764.55
765.75
766.95
768.15
769.35
770.55
771.75
772.95
774.15
775.35
776.55
777.75
778.95
780.15
781.35
782.55
783.75
784.95

708.55
709.75
710.95
712.15
713.35
714.55
715.75
716.95
718.15
719.35
720.55
721.75
722.95
724.15
725.35
726.55
727.75
728.95
730.15
731.35
732.55
733.75
734.95
736.15
737.35
738.55
739.75
740.95
742.15
743.35
744.55
745.75
746.95
748.15
749.35
750.55
751.75
752.95
754.15
755.35
756.55
757.75
758.95
760.15
761.35
762.55
763.75
764.95

688.55
689.75
690.95
692.15
693.35
694.55
695.75
696.95
698.15
699.35
700.55
701.75
702.95
704.15
705.35
706.55
707.75
708.95
710.15
711.35
712.55
713.75
714.95
716.15
717.35
718.55
719.75
720.95
722.15
723.35
724.55
725.75
726.95
728.15
729.35
730.55
731.75
732.95
734.15
735.35
736.55
737.75
738.95
740.15
741.35
742.55
743.75
744.95

668.55
669.75
670.95
672.15
673.35
674.55
675.75
676.95
678.15
679.35
680.55
681.75
682.95
684.15
685.35
686.55
687.75
688.95
690.15
691.35
692.55
693.75
694.95
696.15
697.35
698.55
699.75
700.95
702.15
703.35
704.55
705.75
706.95
708.15
709.35
710.55
711.75
712.95
714.15
715.35
716.55
717.75
718.95
720.15
721.35
722.55
723.75
724.95

648.55
649.75
650.95
652.15
653.35
654.55
655.75
656.95
658.15
659.35
660.55
661.75
662.95
664.15
665.35
666.55
667.75
668.95
670.15
671.35
672.55
673.75
674.95
676.15
677.35
678.55
679.75
680.95
682.15
683.35
684.55
685.75
686.95
688.15
689.35
690.55
691.75
692.95
694.15
695.35
696.55
697.75
698.95
700.15
701.35
702.55
703.75
704.95

628.55
629.75
630.95
632.15
633.35
634.55
635.75
636.95
638.15
639.35
640.55
641.75
642.95
644.15
645.35
646.55
647.75
648.95
650.15
651.35
652.55
653.75
654.95
656.15
657.35
658.55
659.75
660.95
662.15
663.35
664.55
665.75
666.95
668.15
669.35
670.55
671.75
672.95
674.15
675.35
676.55
677.75
678.95
680.15
681.35
682.55
683.75
684.95

608.55
609.75
610.95
612.15
613.35
614.55
615.75
616.95
618.15
619.35
620.55
621.75
622.95
624.15
625.35
626.55
627.75
628.95
630.15
631.35
632.55
633.75
634.95
636.15
637.35
638.55
639.75
640.95
642.15
643.35
644.55
645.75
646.95
648.15
649.35
650.55
651.75
652.95
654.15
655.35
656.55
657.75
658.95
660.15
661.35
662.55
663.75
664.95

90

588.55
589.75
590.95
592.15
593.35
594.55
595.75
596.95
598.15
599.35
600.55
601.75
602.95
604.15
605.35
606.55
607.75
608.95
610.15
611.35
612.55
613.75
614.95
616.15
617.35
618.55
619.75
620.95
622.15
623.35
624.55
625.75
626.95
628.15
629.35
630.55
631.75
632.95
634.15
635.35
636.55
637.75
638.95
640.15
641.35
642.55
643.75
644.95

848.55
849.75
850.95
852.15
853.35
854.55
855.75
856.95
858.15
859.35
860.55
861.75
862.95
864.15
865.35
866.55
867.75
868.95
870.15
871.35
872.55
873.75
874.95
876.15
877.35
878.55
879.75
880.95
882.15
883.35
884.55
885.75
886.95
888.15
889.35
890.55
891.75
892.95
894.15
895.35
896.55
897.75
898.95
900.15
901.35
902.55
903.75
904.95

828.55
829.75
830.95
832.15
833.35
834.55
835.75
836.95
838.15
839.35
840.55
841.75
842.95
844.15
845.35
846.55
847.75
848.95
850.15
851.35
852.55
853.75
854.95
856.15
857.35
858.55
859.75
860.95
862.15
863.35
864.55
865.75
866.95
868.15
869.35
870.55
871.75
872.95
874.15
875.35
876.55
877.75
878.95
880.15
881.35
882.55
883.75
884.95

808.55
809.75
810.95
812.15
813.35
814.55
815.75
816.95
818.15
819.35
820.55
821.75
822.95
824.15
825.35
826.55
827.75
828.95
830.15
831.35
832.55
833.75
834.95
836.15
837.35
838.55
839.75
840.95
842.15
843.35
844.55
845.75
846.95
848.15
849.35
850.55
851.75
852.95
854.15
855.35
856.55
857.75
858.95
860.15
861.35
862.55
863.75
864.95

788.55
789.75
790.95
792.15
793.35
794.55
795.75
796.95
798.15
799.35
800.55
801.75
802.95
804.15
805.35
806.55
807.75
808.95
810.15
811.35
812.55
813.75
814.95
816.15
817.35
818.55
819.75
820.95
822.15
823.35
824.55
825.75
826.95
828.15
829.35
830.55
831.75
832.95
834.15
835.35
836.55
837.75
838.95
840.15
841.35
842.55
843.75
844.95

768.55
769.75
770.95
772.15
773.35
774.55
775.75
776.95
778.15
779.35
780.55
781.75
782.95
784.15
785.35
786.55
787.75
788.95
790.15
791.35
792.55
793.75
794.95
796.15
797.35
798.55
799.75
800.95
802.15
803.35
804.55
805.75
806.95
808.15
809.35
810.55
811.75
812.95
814.15
815.35
816.55
817.75
818.95
820.15
821.35
822.55
823.75
824.95

748.55
749.75
750.95
752.15
753.35
754.55
755.75
756.95
758.15
759.35
760.55
761.75
762.95
764.15
765.35
766.55
767.75
768.95
770.15
771.35
772.55
773.75
774.95
776.15
777.35
778.55
779.75
780.95
782.15
783.35
784.55
785.75
786.95
788.15
789.35
790.55
791.75
792.95
794.15
795.35
796.55
797.75
798.95
800.15
801.35
802.55
803.75
804.95

728.55
729.75
730.95
732.15
733.35
734.55
735.75
736.95
738.15
739.35
740.55
741.75
742.95
744.15
745.35
746.55
747.75
748.95
750.15
751.35
752.55
753.75
754.95
756.15
757.35
758.55
759.75
760.95
762.15
763.35
764.55
765.75
766.95
768.15
769.35
770.55
771.75
772.95
774.15
775.35
776.55
777.75
778.95
780.15
781.35
782.55
783.75
784.95

708.55
709.75
710.95
712.15
713.35
714.55
715.75
716.95
718.15
719.35
720.55
721.75
722.95
724.15
725.35
726.55
727.75
728.95
730.15
731.35
732.55
733.75
734.95
736.15
737.35
738.55
739.75
740.95
742.15
743.35
744.55
745.75
746.95
748.15
749.35
750.55
751.75
752.95
754.15
755.35
756.55
757.75
758.95
760.15
761.35
762.55
763.75
764.95

688.55
689.75
690.95
692.15
693.35
694.55
695.75
696.95
698.15
699.35
700.55
701.75
702.95
704.15
705.35
706.55
707.75
708.95
710.15
711.35
712.55
713.75
714.95
716.15
717.35
718.55
719.75
720.95
722.15
723.35
724.55
725.75
726.95
728.15
729.35
730.55
731.75
732.95
734.15
735.35
736.55
737.75
738.95
740.15
741.35
742.55
743.75
744.95

668.55
669.75
670.95
672.15
673.35
674.55
675.75
676.95
678.15
679.35
680.55
681.75
682.95
684.15
685.35
686.55
687.75
688.95
690.15
691.35
692.55
693.75
694.95
696.15
697.35
698.55
699.75
700.95
702.15
703.35
704.55
705.75
706.95
708.15
709.35
710.55
711.75
712.95
714.15
715.35
716.55
717.75
718.95
720.15
721.35
722.55
723.75
724.95

648.55
649.75
650.95
652.15
653.35
654.55
655.75
656.95
658.15
659.35
660.55
661.75
662.95
664.15
665.35
666.55
667.75
668.95
670.15
671.35
672.55
673.75
674.95
676.15
677.35
678.55
679.75
680.95
682.15
683.35
684.55
685.75
686.95
688.15
689.35
690.55
691.75
692.95
694.15
695.35
696.55
697.75
698.95
700.15
701.35
702.55
703.75
704.95

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

846.15
847.35
848.55
849.75
850.95
852.15
853.35
854.55
855.75
856.95
858.15
859.35
860.55
861.75
862.95
864.15
865.35
866.55
867.75
868.95
870.15
871.35
872.55
873.75
874.95

826.15
827.35
828.55
829.75
830.95
832.15
833.35
834.55
835.75
836.95
838.15
839.35
840.55
841.75
842.95
844.15
845.35
846.55
847.75
848.95
850.15
851.35
852.55
853.75
854.95

806.15
807.35
808.55
809.75
810.95
812.15
813.35
814.55
815.75
816.95
818.15
819.35
820.55
821.75
822.95
824.15
825.35
826.55
827.75
828.95
830.15
831.35
832.55
833.75
834.95

786.15
787.35
788.55
789.75
790.95
792.15
793.35
794.55
795.75
796.95
798.15
799.35
800.55
801.75
802.95
804.15
805.35
806.55
807.75
808.95
810.15
811.35
812.55
813.75
814.95

Kategori

8050
8055
8060
8065
8070
8075
8080
8085
8090
8095
8100
8105
8110
8115
8120
8125
8130
8135
8140
8145
8150
8155
8160
8165
8170

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
8046
8051
8056
8061
8066
8071
8076
8081
8086
8091
8096
8101
8106
8111
8116
8121
8126
8131
8136
8141
8146
8151
8156
8161
8166

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

906.15
907.35
908.55
909.75
910.95
912.15
913.35
914.55
915.75
916.95
918.15
919.35
920.55
921.75
922.95
924.15
925.35
926.55
927.75
928.95
930.15
931.35
932.55
933.75
934.95

766.15
767.35
768.55
769.75
770.95
772.15
773.35
774.55
775.75
776.95
778.15
779.35
780.55
781.75
782.95
784.15
785.35
786.55
787.75
788.95
790.15
791.35
792.55
793.75
794.95

746.15
747.35
748.55
749.75
750.95
752.15
753.35
754.55
755.75
756.95
758.15
759.35
760.55
761.75
762.95
764.15
765.35
766.55
767.75
768.95
770.15
771.35
772.55
773.75
774.95

726.15
727.35
728.55
729.75
730.95
732.15
733.35
734.55
735.75
736.95
738.15
739.35
740.55
741.75
742.95
744.15
745.35
746.55
747.75
748.95
750.15
751.35
752.55
753.75
754.95

706.15
707.35
708.55
709.75
710.95
712.15
713.35
714.55
715.75
716.95
718.15
719.35
720.55
721.75
722.95
724.15
725.35
726.55
727.75
728.95
730.15
731.35
732.55
733.75
734.95

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

686.15
687.35
688.55
689.75
690.95
692.15
693.35
694.55
695.75
696.95
698.15
699.35
700.55
701.75
702.95
704.15
705.35
706.55
707.75
708.95
710.15
711.35
712.55
713.75
714.95

666.15
667.35
668.55
669.75
670.95
672.15
673.35
674.55
675.75
676.95
678.15
679.35
680.55
681.75
682.95
684.15
685.35
686.55
687.75
688.95
690.15
691.35
692.55
693.75
694.95

646.15
647.35
648.55
649.75
650.95
652.15
653.35
654.55
655.75
656.95
658.15
659.35
660.55
661.75
662.95
664.15
665.35
666.55
667.75
668.95
670.15
671.35
672.55
673.75
674.95

906.15
907.35
908.55
909.75
910.95
912.15
913.35
914.55
915.75
916.95
918.15
919.35
920.55
921.75
922.95
924.15
925.35
926.55
927.75
928.95
930.15
931.35
932.55
933.75
934.95

886.15
887.35
888.55
889.75
890.95
892.15
893.35
894.55
895.75
896.95
898.15
899.35
900.55
901.75
902.95
904.15
905.35
906.55
907.75
908.95
910.15
911.35
912.55
913.75
914.95

91

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

KA8
RM

KA9
RM

KA10
RM

866.15
867.35
868.55
869.75
870.95
872.15
873.35
874.55
875.75
876.95
878.15
879.35
880.55
881.75
882.95
884.15
885.35
886.55
887.75
888.95
890.15
891.35
892.55
893.75
894.95

846.15
847.35
848.55
849.75
850.95
852.15
853.35
854.55
855.75
856.95
858.15
859.35
860.55
861.75
862.95
864.15
865.35
866.55
867.75
868.95
870.15
871.35
872.55
873.75
874.95

746.15
747.35
748.55
749.75
750.95
752.15
753.35
754.55
755.75
756.95
758.15
759.35
760.55
761.75
762.95
764.15
765.35
766.55
767.75
768.95
770.15
771.35
772.55
773.75
774.95

726.15
727.35
728.55
729.75
730.95
732.15
733.35
734.55
735.75
736.95
738.15
739.35
740.55
741.75
742.95
744.15
745.35
746.55
747.75
748.95
750.15
751.35
752.55
753.75
754.95

706.15
707.35
708.55
709.75
710.95
712.15
713.35
714.55
715.75
716.95
718.15
719.35
720.55
721.75
722.95
724.15
725.35
726.55
727.75
728.95
730.15
731.35
732.55
733.75
734.95

826.15
827.35
828.55
829.75
830.95
832.15
833.35
834.55
835.75
836.95
838.15
839.35
840.55
841.75
842.95
844.15
845.35
846.55
847.75
848.95
850.15
851.35
852.55
853.75
854.95

806.15
807.35
808.55
809.75
810.95
812.15
813.35
814.55
815.75
816.95
818.15
819.35
820.55
821.75
822.95
824.15
825.35
826.55
827.75
828.95
830.15
831.35
832.55
833.75
834.95

786.15
787.35
788.55
789.75
790.95
792.15
793.35
794.55
795.75
796.95
798.15
799.35
800.55
801.75
802.95
804.15
805.35
806.55
807.75
808.95
810.15
811.35
812.55
813.75
814.95

766.15
767.35
768.55
769.75
770.95
772.15
773.35
774.55
775.75
776.95
778.15
779.35
780.55
781.75
782.95
784.15
785.35
786.55
787.75
788.95
790.15
791.35
792.55
793.75
794.95

P.U. (A) 35
8171
8176
8181
8186
8191
8196
8201
8206
8211
8216
8221
8226
8231
8236
8241
8246
8251
8256
8261
8266
8271
8276
8281
8286
8291
8296
8301
8306
8311
8316
8321
8326
8331
8336
8341
8346
8351
8356
8361
8366
8371
8376
8381
8386
8391
8396
8401
8406

8175
8180
8185
8190
8195
8200
8205
8210
8215
8220
8225
8230
8235
8240
8245
8250
8255
8260
8265
8270
8275
8280
8285
8290
8295
8300
8305
8310
8315
8320
8325
8330
8335
8340
8345
8350
8355
8360
8365
8370
8375
8380
8385
8390
8395
8400
8405
8410

936.15
937.35
938.55
939.75
940.95
942.15
943.35
944.55
945.75
946.95
948.15
949.35
950.55
951.75
952.95
954.15
955.35
956.55
957.75
958.95
960.15
961.35
962.55
963.75
964.95
966.15
967.35
968.55
969.75
970.95
972.15
973.35
974.55
975.75
976.95
978.15
979.35
980.55
981.75
982.95
984.15
985.35
986.55
987.75
988.95
990.15
991.35
992.55

876.15
877.35
878.55
879.75
880.95
882.15
883.35
884.55
885.75
886.95
888.15
889.35
890.55
891.75
892.95
894.15
895.35
896.55
897.75
898.95
900.15
901.35
902.55
903.75
904.95
906.15
907.35
908.55
909.75
910.95
912.15
913.35
914.55
915.75
916.95
918.15
919.35
920.55
921.75
922.95
924.15
925.35
926.55
927.75
928.95
930.15
931.35
932.55

856.15
857.35
858.55
859.75
860.95
862.15
863.35
864.55
865.75
866.95
868.15
869.35
870.55
871.75
872.95
874.15
875.35
876.55
877.75
878.95
880.15
881.35
882.55
883.75
884.95
886.15
887.35
888.55
889.75
890.95
892.15
893.35
894.55
895.75
896.95
898.15
899.35
900.55
901.75
902.95
904.15
905.35
906.55
907.75
908.95
910.15
911.35
912.55

836.15
837.35
838.55
839.75
840.95
842.15
843.35
844.55
845.75
846.95
848.15
849.35
850.55
851.75
852.95
854.15
855.35
856.55
857.75
858.95
860.15
861.35
862.55
863.75
864.95
866.15
867.35
868.55
869.75
870.95
872.15
873.35
874.55
875.75
876.95
878.15
879.35
880.55
881.75
882.95
884.15
885.35
886.55
887.75
888.95
890.15
891.35
892.55

816.15
817.35
818.55
819.75
820.95
822.15
823.35
824.55
825.75
826.95
828.15
829.35
830.55
831.75
832.95
834.15
835.35
836.55
837.75
838.95
840.15
841.35
842.55
843.75
844.95
846.15
847.35
848.55
849.75
850.95
852.15
853.35
854.55
855.75
856.95
858.15
859.35
860.55
861.75
862.95
864.15
865.35
866.55
867.75
868.95
870.15
871.35
872.55

796.15
797.35
798.55
799.75
800.95
802.15
803.35
804.55
805.75
806.95
808.15
809.35
810.55
811.75
812.95
814.15
815.35
816.55
817.75
818.95
820.15
821.35
822.55
823.75
824.95
826.15
827.35
828.55
829.75
830.95
832.15
833.35
834.55
835.75
836.95
838.15
839.35
840.55
841.75
842.95
844.15
845.35
846.55
847.75
848.95
850.15
851.35
852.55

776.15
777.35
778.55
779.75
780.95
782.15
783.35
784.55
785.75
786.95
788.15
789.35
790.55
791.75
792.95
794.15
795.35
796.55
797.75
798.95
800.15
801.35
802.55
803.75
804.95
806.15
807.35
808.55
809.75
810.95
812.15
813.35
814.55
815.75
816.95
818.15
819.35
820.55
821.75
822.95
824.15
825.35
826.55
827.75
828.95
830.15
831.35
832.55

756.15
757.35
758.55
759.75
760.95
762.15
763.35
764.55
765.75
766.95
768.15
769.35
770.55
771.75
772.95
774.15
775.35
776.55
777.75
778.95
780.15
781.35
782.55
783.75
784.95
786.15
787.35
788.55
789.75
790.95
792.15
793.35
794.55
795.75
796.95
798.15
799.35
800.55
801.75
802.95
804.15
805.35
806.55
807.75
808.95
810.15
811.35
812.55

736.15
737.35
738.55
739.75
740.95
742.15
743.35
744.55
745.75
746.95
748.15
749.35
750.55
751.75
752.95
754.15
755.35
756.55
757.75
758.95
760.15
761.35
762.55
763.75
764.95
766.15
767.35
768.55
769.75
770.95
772.15
773.35
774.55
775.75
776.95
778.15
779.35
780.55
781.75
782.95
784.15
785.35
786.55
787.75
788.95
790.15
791.35
792.55

716.15
717.35
718.55
719.75
720.95
722.15
723.35
724.55
725.75
726.95
728.15
729.35
730.55
731.75
732.95
734.15
735.35
736.55
737.75
738.95
740.15
741.35
742.55
743.75
744.95
746.15
747.35
748.55
749.75
750.95
752.15
753.35
754.55
755.75
756.95
758.15
759.35
760.55
761.75
762.95
764.15
765.35
766.55
767.75
768.95
770.15
771.35
772.55

696.15
697.35
698.55
699.75
700.95
702.15
703.35
704.55
705.75
706.95
708.15
709.35
710.55
711.75
712.95
714.15
715.35
716.55
717.75
718.95
720.15
721.35
722.55
723.75
724.95
726.15
727.35
728.55
729.75
730.95
732.15
733.35
734.55
735.75
736.95
738.15
739.35
740.55
741.75
742.95
744.15
745.35
746.55
747.75
748.95
750.15
751.35
752.55

92

676.15
677.35
678.55
679.75
680.95
682.15
683.35
684.55
685.75
686.95
688.15
689.35
690.55
691.75
692.95
694.15
695.35
696.55
697.75
698.95
700.15
701.35
702.55
703.75
704.95
706.15
707.35
708.55
709.75
710.95
712.15
713.35
714.55
715.75
716.95
718.15
719.35
720.55
721.75
722.95
724.15
725.35
726.55
727.75
728.95
730.15
731.35
732.55

936.15
937.35
938.55
939.75
940.95
942.15
943.35
944.55
945.75
946.95
948.15
949.35
950.55
951.75
952.95
954.15
955.35
956.55
957.75
958.95
960.15
961.35
962.55
963.75
964.95
966.15
967.35
968.55
969.75
970.95
972.15
973.35
974.55
975.75
976.95
978.15
979.35
980.55
981.75
982.95
984.15
985.35
986.55
987.75
988.95
990.15
991.35
992.55

916.15
917.35
918.55
919.75
920.95
922.15
923.35
924.55
925.75
926.95
928.15
929.35
930.55
931.75
932.95
934.15
935.35
936.55
937.75
938.95
940.15
941.35
942.55
943.75
944.95
946.15
947.35
948.55
949.75
950.95
952.15
953.35
954.55
955.75
956.95
958.15
959.35
960.55
961.75
962.95
964.15
965.35
966.55
967.75
968.95
970.15
971.35
972.55

896.15
897.35
898.55
899.75
900.95
902.15
903.35
904.55
905.75
906.95
908.15
909.35
910.55
911.75
912.95
914.15
915.35
916.55
917.75
918.95
920.15
921.35
922.55
923.75
924.95
926.15
927.35
928.55
929.75
930.95
932.15
933.35
934.55
935.75
936.95
938.15
939.35
940.55
941.75
942.95
944.15
945.35
946.55
947.75
948.95
950.15
951.35
952.55

876.15
877.35
878.55
879.75
880.95
882.15
883.35
884.55
885.75
886.95
888.15
889.35
890.55
891.75
892.95
894.15
895.35
896.55
897.75
898.95
900.15
901.35
902.55
903.75
904.95
906.15
907.35
908.55
909.75
910.95
912.15
913.35
914.55
915.75
916.95
918.15
919.35
920.55
921.75
922.95
924.15
925.35
926.55
927.75
928.95
930.15
931.35
932.55

856.15
857.35
858.55
859.75
860.95
862.15
863.35
864.55
865.75
866.95
868.15
869.35
870.55
871.75
872.95
874.15
875.35
876.55
877.75
878.95
880.15
881.35
882.55
883.75
884.95
886.15
887.35
888.55
889.75
890.95
892.15
893.35
894.55
895.75
896.95
898.15
899.35
900.55
901.75
902.95
904.15
905.35
906.55
907.75
908.95
910.15
911.35
912.55

836.15
837.35
838.55
839.75
840.95
842.15
843.35
844.55
845.75
846.95
848.15
849.35
850.55
851.75
852.95
854.15
855.35
856.55
857.75
858.95
860.15
861.35
862.55
863.75
864.95
866.15
867.35
868.55
869.75
870.95
872.15
873.35
874.55
875.75
876.95
878.15
879.35
880.55
881.75
882.95
884.15
885.35
886.55
887.75
888.95
890.15
891.35
892.55

816.15
817.35
818.55
819.75
820.95
822.15
823.35
824.55
825.75
826.95
828.15
829.35
830.55
831.75
832.95
834.15
835.35
836.55
837.75
838.95
840.15
841.35
842.55
843.75
844.95
846.15
847.35
848.55
849.75
850.95
852.15
853.35
854.55
855.75
856.95
858.15
859.35
860.55
861.75
862.95
864.15
865.35
866.55
867.75
868.95
870.15
871.35
872.55

796.15
797.35
798.55
799.75
800.95
802.15
803.35
804.55
805.75
806.95
808.15
809.35
810.55
811.75
812.95
814.15
815.35
816.55
817.75
818.95
820.15
821.35
822.55
823.75
824.95
826.15
827.35
828.55
829.75
830.95
832.15
833.35
834.55
835.75
836.95
838.15
839.35
840.55
841.75
842.95
844.15
845.35
846.55
847.75
848.95
850.15
851.35
852.55

776.15
777.35
778.55
779.75
780.95
782.15
783.35
784.55
785.75
786.95
788.15
789.35
790.55
791.75
792.95
794.15
795.35
796.55
797.75
798.95
800.15
801.35
802.55
803.75
804.95
806.15
807.35
808.55
809.75
810.95
812.15
813.35
814.55
815.75
816.95
818.15
819.35
820.55
821.75
822.95
824.15
825.35
826.55
827.75
828.95
830.15
831.35
832.55

756.15
757.35
758.55
759.75
760.95
762.15
763.35
764.55
765.75
766.95
768.15
769.35
770.55
771.75
772.95
774.15
775.35
776.55
777.75
778.95
780.15
781.35
782.55
783.75
784.95
786.15
787.35
788.55
789.75
790.95
792.15
793.35
794.55
795.75
796.95
798.15
799.35
800.55
801.75
802.95
804.15
805.35
806.55
807.75
808.95
810.15
811.35
812.55

736.15
737.35
738.55
739.75
740.95
742.15
743.35
744.55
745.75
746.95
748.15
749.35
750.55
751.75
752.95
754.15
755.35
756.55
757.75
758.95
760.15
761.35
762.55
763.75
764.95
766.15
767.35
768.55
769.75
770.95
772.15
773.35
774.55
775.75
776.95
778.15
779.35
780.55
781.75
782.95
784.15
785.35
786.55
787.75
788.95
790.15
791.35
792.55

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan

K
RM

KA1
RM

KA2
RM

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

933.75
934.95
936.15
937.35
938.55
939.75
940.95
942.15
943.35
944.55
945.75
946.95
948.15
949.35
950.55
951.75
952.95
954.15
955.35
956.55
957.75
958.95
960.15
961.35
962.55

913.75
914.95
916.15
917.35
918.55
919.75
920.95
922.15
923.35
924.55
925.75
926.95
928.15
929.35
930.55
931.75
932.95
934.15
935.35
936.55
937.75
938.95
940.15
941.35
942.55

893.75
894.95
896.15
897.35
898.55
899.75
900.95
902.15
903.35
904.55
905.75
906.95
908.15
909.35
910.55
911.75
912.95
914.15
915.35
916.55
917.75
918.95
920.15
921.35
922.55

873.75
874.95
876.15
877.35
878.55
879.75
880.95
882.15
883.35
884.55
885.75
886.95
888.15
889.35
890.55
891.75
892.95
894.15
895.35
896.55
897.75
898.95
900.15
901.35
902.55

Kategori

8415
8420
8425
8430
8435
8440
8445
8450
8455
8460
8465
8470
8475
8480
8485
8490
8495
8500
8505
8510
8515
8520
8525
8530
8535

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
8411
8416
8421
8426
8431
8436
8441
8446
8451
8456
8461
8466
8471
8476
8481
8486
8491
8496
8501
8506
8511
8516
8521
8526
8531

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

993.75
994.95
996.15
997.35
998.55
999.75
1000.95
1002.15
1003.35
1004.55
1005.75
1006.95
1008.15
1009.35
1010.55
1011.75
1012.95
1014.15
1015.35
1016.55
1017.75
1018.95
1020.15
1021.35
1022.55

853.75
854.95
856.15
857.35
858.55
859.75
860.95
862.15
863.35
864.55
865.75
866.95
868.15
869.35
870.55
871.75
872.95
874.15
875.35
876.55
877.75
878.95
880.15
881.35
882.55

833.75
834.95
836.15
837.35
838.55
839.75
840.95
842.15
843.35
844.55
845.75
846.95
848.15
849.35
850.55
851.75
852.95
854.15
855.35
856.55
857.75
858.95
860.15
861.35
862.55

813.75
814.95
816.15
817.35
818.55
819.75
820.95
822.15
823.35
824.55
825.75
826.95
828.15
829.35
830.55
831.75
832.95
834.15
835.35
836.55
837.75
838.95
840.15
841.35
842.55

793.75
794.95
796.15
797.35
798.55
799.75
800.95
802.15
803.35
804.55
805.75
806.95
808.15
809.35
810.55
811.75
812.95
814.15
815.35
816.55
817.75
818.95
820.15
821.35
822.55

KA8
RM

KA9
RM

KA10
RM

773.75
774.95
776.15
777.35
778.55
779.75
780.95
782.15
783.35
784.55
785.75
786.95
788.15
789.35
790.55
791.75
792.95
794.15
795.35
796.55
797.75
798.95
800.15
801.35
802.55

753.75
754.95
756.15
757.35
758.55
759.75
760.95
762.15
763.35
764.55
765.75
766.95
768.15
769.35
770.55
771.75
772.95
774.15
775.35
776.55
777.75
778.95
780.15
781.35
782.55

733.75
734.95
736.15
737.35
738.55
739.75
740.95
742.15
743.35
744.55
745.75
746.95
748.15
749.35
750.55
751.75
752.95
754.15
755.35
756.55
757.75
758.95
760.15
761.35
762.55

93

K
RM

KA1
RM

993.75 973.75
994.95 974.95
996.15 976.15
997.35 977.35
998.55 978.55
999.75 979.75
1000.95 980.95
1002.15 982.15
1003.35 983.35
1004.55 984.55
1005.75 985.75
1006.95 986.95
1008.15 988.15
1009.35 989.35
1010.55 990.55
1011.75 991.75
1012.95 992.95
1014.15 994.15
1015.35 995.35
1016.55 996.55
1017.75 997.75
1018.95 998.95
1020.15 1000.15
1021.35 1001.35
1022.55 1002.55

KA2
RM

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

KA8
RM

KA9
RM

KA10
RM

953.75
954.95
956.15
957.35
958.55
959.75
960.95
962.15
963.35
964.55
965.75
966.95
968.15
969.35
970.55
971.75
972.95
974.15
975.35
976.55
977.75
978.95
980.15
981.35
982.55

933.75
934.95
936.15
937.35
938.55
939.75
940.95
942.15
943.35
944.55
945.75
946.95
948.15
949.35
950.55
951.75
952.95
954.15
955.35
956.55
957.75
958.95
960.15
961.35
962.55

833.75
834.95
836.15
837.35
838.55
839.75
840.95
842.15
843.35
844.55
845.75
846.95
848.15
849.35
850.55
851.75
852.95
854.15
855.35
856.55
857.75
858.95
860.15
861.35
862.55

813.75
814.95
816.15
817.35
818.55
819.75
820.95
822.15
823.35
824.55
825.75
826.95
828.15
829.35
830.55
831.75
832.95
834.15
835.35
836.55
837.75
838.95
840.15
841.35
842.55

793.75
794.95
796.15
797.35
798.55
799.75
800.95
802.15
803.35
804.55
805.75
806.95
808.15
809.35
810.55
811.75
812.95
814.15
815.35
816.55
817.75
818.95
820.15
821.35
822.55

913.75
914.95
916.15
917.35
918.55
919.75
920.95
922.15
923.35
924.55
925.75
926.95
928.15
929.35
930.55
931.75
932.95
934.15
935.35
936.55
937.75
938.95
940.15
941.35
942.55

893.75
894.95
896.15
897.35
898.55
899.75
900.95
902.15
903.35
904.55
905.75
906.95
908.15
909.35
910.55
911.75
912.95
914.15
915.35
916.55
917.75
918.95
920.15
921.35
922.55

873.75
874.95
876.15
877.35
878.55
879.75
880.95
882.15
883.35
884.55
885.75
886.95
888.15
889.35
890.55
891.75
892.95
894.15
895.35
896.55
897.75
898.95
900.15
901.35
902.55

853.75
854.95
856.15
857.35
858.55
859.75
860.95
862.15
863.35
864.55
865.75
866.95
868.15
869.35
870.55
871.75
872.95
874.15
875.35
876.55
877.75
878.95
880.15
881.35
882.55

P.U. (A) 35
8536
8541
8546
8551
8556
8561
8566
8571
8576
8581
8586
8591
8596
8601
8606
8611
8616
8621
8626
8631
8636
8641
8646
8651
8656
8661
8666
8671
8676
8681
8686
8691
8696
8701
8706
8711
8716
8721
8726
8731
8736
8741
8746
8751
8756
8761
8766
8771

8540
8545
8550
8555
8560
8565
8570
8575
8580
8585
8590
8595
8600
8605
8610
8615
8620
8625
8630
8635
8640
8645
8650
8655
8660
8665
8670
8675
8680
8685
8690
8695
8700
8705
8710
8715
8720
8725
8730
8735
8740
8745
8750
8755
8760
8765
8770
8775

1023.75
1024.95
1026.15
1027.35
1028.55
1029.75
1030.95
1032.15
1033.35
1034.55
1035.75
1036.95
1038.15
1039.35
1040.55
1041.75
1042.95
1044.15
1045.35
1046.55
1047.75
1048.95
1050.15
1051.35
1052.55
1053.75
1054.95
1056.15
1057.35
1058.55
1059.75
1060.95
1062.15
1063.35
1064.55
1065.75
1066.95
1068.15
1069.35
1070.55
1071.75
1072.95
1074.15
1075.35
1076.55
1077.75
1078.95
1080.15

963.75 943.75
964.95 944.95
966.15 946.15
967.35 947.35
968.55 948.55
969.75 949.75
970.95 950.95
972.15 952.15
973.35 953.35
974.55 954.55
975.75 955.75
976.95 956.95
978.15 958.15
979.35 959.35
980.55 960.55
981.75 961.75
982.95 962.95
984.15 964.15
985.35 965.35
986.55 966.55
987.75 967.75
988.95 968.95
990.15 970.15
991.35 971.35
992.55 972.55
993.75 973.75
994.95 974.95
996.15 976.15
997.35 977.35
998.55 978.55
999.75 979.75
1000.95 980.95
1002.15 982.15
1003.35 983.35
1004.55 984.55
1005.75 985.75
1006.95 986.95
1008.15 988.15
1009.35 989.35
1010.55 990.55
1011.75 991.75
1012.95 992.95
1014.15 994.15
1015.35 995.35
1016.55 996.55
1017.75 997.75
1018.95 998.95
1020.15 1000.15

923.75
924.95
926.15
927.35
928.55
929.75
930.95
932.15
933.35
934.55
935.75
936.95
938.15
939.35
940.55
941.75
942.95
944.15
945.35
946.55
947.75
948.95
950.15
951.35
952.55
953.75
954.95
956.15
957.35
958.55
959.75
960.95
962.15
963.35
964.55
965.75
966.95
968.15
969.35
970.55
971.75
972.95
974.15
975.35
976.55
977.75
978.95
980.15

903.75
904.95
906.15
907.35
908.55
909.75
910.95
912.15
913.35
914.55
915.75
916.95
918.15
919.35
920.55
921.75
922.95
924.15
925.35
926.55
927.75
928.95
930.15
931.35
932.55
933.75
934.95
936.15
937.35
938.55
939.75
940.95
942.15
943.35
944.55
945.75
946.95
948.15
949.35
950.55
951.75
952.95
954.15
955.35
956.55
957.75
958.95
960.15

883.75
884.95
886.15
887.35
888.55
889.75
890.95
892.15
893.35
894.55
895.75
896.95
898.15
899.35
900.55
901.75
902.95
904.15
905.35
906.55
907.75
908.95
910.15
911.35
912.55
913.75
914.95
916.15
917.35
918.55
919.75
920.95
922.15
923.35
924.55
925.75
926.95
928.15
929.35
930.55
931.75
932.95
934.15
935.35
936.55
937.75
938.95
940.15

863.75
864.95
866.15
867.35
868.55
869.75
870.95
872.15
873.35
874.55
875.75
876.95
878.15
879.35
880.55
881.75
882.95
884.15
885.35
886.55
887.75
888.95
890.15
891.35
892.55
893.75
894.95
896.15
897.35
898.55
899.75
900.95
902.15
903.35
904.55
905.75
906.95
908.15
909.35
910.55
911.75
912.95
914.15
915.35
916.55
917.75
918.95
920.15

843.75
844.95
846.15
847.35
848.55
849.75
850.95
852.15
853.35
854.55
855.75
856.95
858.15
859.35
860.55
861.75
862.95
864.15
865.35
866.55
867.75
868.95
870.15
871.35
872.55
873.75
874.95
876.15
877.35
878.55
879.75
880.95
882.15
883.35
884.55
885.75
886.95
888.15
889.35
890.55
891.75
892.95
894.15
895.35
896.55
897.75
898.95
900.15

823.75
824.95
826.15
827.35
828.55
829.75
830.95
832.15
833.35
834.55
835.75
836.95
838.15
839.35
840.55
841.75
842.95
844.15
845.35
846.55
847.75
848.95
850.15
851.35
852.55
853.75
854.95
856.15
857.35
858.55
859.75
860.95
862.15
863.35
864.55
865.75
866.95
868.15
869.35
870.55
871.75
872.95
874.15
875.35
876.55
877.75
878.95
880.15

803.75
804.95
806.15
807.35
808.55
809.75
810.95
812.15
813.35
814.55
815.75
816.95
818.15
819.35
820.55
821.75
822.95
824.15
825.35
826.55
827.75
828.95
830.15
831.35
832.55
833.75
834.95
836.15
837.35
838.55
839.75
840.95
842.15
843.35
844.55
845.75
846.95
848.15
849.35
850.55
851.75
852.95
854.15
855.35
856.55
857.75
858.95
860.15

783.75
784.95
786.15
787.35
788.55
789.75
790.95
792.15
793.35
794.55
795.75
796.95
798.15
799.35
800.55
801.75
802.95
804.15
805.35
806.55
807.75
808.95
810.15
811.35
812.55
813.75
814.95
816.15
817.35
818.55
819.75
820.95
822.15
823.35
824.55
825.75
826.95
828.15
829.35
830.55
831.75
832.95
834.15
835.35
836.55
837.75
838.95
840.15

94

763.75
764.95
766.15
767.35
768.55
769.75
770.95
772.15
773.35
774.55
775.75
776.95
778.15
779.35
780.55
781.75
782.95
784.15
785.35
786.55
787.75
788.95
790.15
791.35
792.55
793.75
794.95
796.15
797.35
798.55
799.75
800.95
802.15
803.35
804.55
805.75
806.95
808.15
809.35
810.55
811.75
812.95
814.15
815.35
816.55
817.75
818.95
820.15

1023.75
1024.95
1026.15
1027.35
1028.55
1029.75
1030.95
1032.15
1033.35
1034.55
1035.75
1036.95
1038.15
1039.35
1040.55
1041.75
1042.95
1044.15
1045.35
1046.55
1047.75
1048.95
1050.15
1051.35
1052.55
1053.75
1054.95
1056.15
1057.35
1058.55
1059.75
1060.95
1062.15
1063.35
1064.55
1065.75
1066.95
1068.15
1069.35
1070.55
1071.75
1072.95
1074.15
1075.35
1076.55
1077.75
1078.95
1080.15

1003.75
1004.95
1006.15
1007.35
1008.55
1009.75
1010.95
1012.15
1013.35
1014.55
1015.75
1016.95
1018.15
1019.35
1020.55
1021.75
1022.95
1024.15
1025.35
1026.55
1027.75
1028.95
1030.15
1031.35
1032.55
1033.75
1034.95
1036.15
1037.35
1038.55
1039.75
1040.95
1042.15
1043.35
1044.55
1045.75
1046.95
1048.15
1049.35
1050.55
1051.75
1052.95
1054.15
1055.35
1056.55
1057.75
1058.95
1060.15

983.75
984.95
986.15
987.35
988.55
989.75
990.95
992.15
993.35
994.55
995.75
996.95
998.15
999.35
1000.55
1001.75
1002.95
1004.15
1005.35
1006.55
1007.75
1008.95
1010.15
1011.35
1012.55
1013.75
1014.95
1016.15
1017.35
1018.55
1019.75
1020.95
1022.15
1023.35
1024.55
1025.75
1026.95
1028.15
1029.35
1030.55
1031.75
1032.95
1034.15
1035.35
1036.55
1037.75
1038.95
1040.15

963.75 943.75
964.95 944.95
966.15 946.15
967.35 947.35
968.55 948.55
969.75 949.75
970.95 950.95
972.15 952.15
973.35 953.35
974.55 954.55
975.75 955.75
976.95 956.95
978.15 958.15
979.35 959.35
980.55 960.55
981.75 961.75
982.95 962.95
984.15 964.15
985.35 965.35
986.55 966.55
987.75 967.75
988.95 968.95
990.15 970.15
991.35 971.35
992.55 972.55
993.75 973.75
994.95 974.95
996.15 976.15
997.35 977.35
998.55 978.55
999.75 979.75
1000.95 980.95
1002.15 982.15
1003.35 983.35
1004.55 984.55
1005.75 985.75
1006.95 986.95
1008.15 988.15
1009.35 989.35
1010.55 990.55
1011.75 991.75
1012.95 992.95
1014.15 994.15
1015.35 995.35
1016.55 996.55
1017.75 997.75
1018.95 998.95
1020.15 1000.15

923.75
924.95
926.15
927.35
928.55
929.75
930.95
932.15
933.35
934.55
935.75
936.95
938.15
939.35
940.55
941.75
942.95
944.15
945.35
946.55
947.75
948.95
950.15
951.35
952.55
953.75
954.95
956.15
957.35
958.55
959.75
960.95
962.15
963.35
964.55
965.75
966.95
968.15
969.35
970.55
971.75
972.95
974.15
975.35
976.55
977.75
978.95
980.15

903.75
904.95
906.15
907.35
908.55
909.75
910.95
912.15
913.35
914.55
915.75
916.95
918.15
919.35
920.55
921.75
922.95
924.15
925.35
926.55
927.75
928.95
930.15
931.35
932.55
933.75
934.95
936.15
937.35
938.55
939.75
940.95
942.15
943.35
944.55
945.75
946.95
948.15
949.35
950.55
951.75
952.95
954.15
955.35
956.55
957.75
958.95
960.15

883.75
884.95
886.15
887.35
888.55
889.75
890.95
892.15
893.35
894.55
895.75
896.95
898.15
899.35
900.55
901.75
902.95
904.15
905.35
906.55
907.75
908.95
910.15
911.35
912.55
913.75
914.95
916.15
917.35
918.55
919.75
920.95
922.15
923.35
924.55
925.75
926.95
928.15
929.35
930.55
931.75
932.95
934.15
935.35
936.55
937.75
938.95
940.15

863.75
864.95
866.15
867.35
868.55
869.75
870.95
872.15
873.35
874.55
875.75
876.95
878.15
879.35
880.55
881.75
882.95
884.15
885.35
886.55
887.75
888.95
890.15
891.35
892.55
893.75
894.95
896.15
897.35
898.55
899.75
900.95
902.15
903.35
904.55
905.75
906.95
908.15
909.35
910.55
911.75
912.95
914.15
915.35
916.55
917.75
918.95
920.15

843.75
844.95
846.15
847.35
848.55
849.75
850.95
852.15
853.35
854.55
855.75
856.95
858.15
859.35
860.55
861.75
862.95
864.15
865.35
866.55
867.75
868.95
870.15
871.35
872.55
873.75
874.95
876.15
877.35
878.55
879.75
880.95
882.15
883.35
884.55
885.75
886.95
888.15
889.35
890.55
891.75
892.95
894.15
895.35
896.55
897.75
898.95
900.15

823.75
824.95
826.15
827.35
828.55
829.75
830.95
832.15
833.35
834.55
835.75
836.95
838.15
839.35
840.55
841.75
842.95
844.15
845.35
846.55
847.75
848.95
850.15
851.35
852.55
853.75
854.95
856.15
857.35
858.55
859.75
860.95
862.15
863.35
864.55
865.75
866.95
868.15
869.35
870.55
871.75
872.95
874.15
875.35
876.55
877.75
878.95
880.15

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan
Kategori

8780
8785
8790
8795
8800
8805
8810
8815
8820
8825
8830
8835
8840
8845
8850
8855
8860
8865
8870
8875
8880
8885
8890
8895
8900

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
8776
8781
8786
8791
8796
8801
8806
8811
8816
8821
8826
8831
8836
8841
8846
8851
8856
8861
8866
8871
8876
8881
8886
8891
8896

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

1081.35
1082.55
1083.75
1084.95
1086.15
1087.35
1088.55
1089.75
1090.95
1092.15
1093.35
1094.55
1095.75
1096.95
1098.15
1099.35
1100.55
1101.75
1102.95
1104.15
1105.35
1106.55
1107.75
1108.95
1110.15

K
RM

KA1
RM

KA2
RM

1021.35
1022.55
1023.75
1024.95
1026.15
1027.35
1028.55
1029.75
1030.95
1032.15
1033.35
1034.55
1035.75
1036.95
1038.15
1039.35
1040.55
1041.75
1042.95
1044.15
1045.35
1046.55
1047.75
1048.95
1050.15

1001.35
1002.55
1003.75
1004.95
1006.15
1007.35
1008.55
1009.75
1010.95
1012.15
1013.35
1014.55
1015.75
1016.95
1018.15
1019.35
1020.55
1021.75
1022.95
1024.15
1025.35
1026.55
1027.75
1028.95
1030.15

981.35
982.55
983.75
984.95
986.15
987.35
988.55
989.75
990.95
992.15
993.35
994.55
995.75
996.95
998.15
999.35
1000.55
1001.75
1002.95
1004.15
1005.35
1006.55
1007.75
1008.95
1010.15

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

KA2
RM

961.35
962.55
963.75
964.95
966.15
967.35
968.55
969.75
970.95
972.15
973.35
974.55
975.75
976.95
978.15
979.35
980.55
981.75
982.95
984.15
985.35
986.55
987.75
988.95
990.15

861.35
862.55
863.75
864.95
866.15
867.35
868.55
869.75
870.95
872.15
873.35
874.55
875.75
876.95
878.15
879.35
880.55
881.75
882.95
884.15
885.35
886.55
887.75
888.95
890.15

841.35
842.55
843.75
844.95
846.15
847.35
848.55
849.75
850.95
852.15
853.35
854.55
855.75
856.95
858.15
859.35
860.55
861.75
862.95
864.15
865.35
866.55
867.75
868.95
870.15

821.35
822.55
823.75
824.95
826.15
827.35
828.55
829.75
830.95
832.15
833.35
834.55
835.75
836.95
838.15
839.35
840.55
841.75
842.95
844.15
845.35
846.55
847.75
848.95
850.15

1081.35
1082.55
1083.75
1084.95
1086.15
1087.35
1088.55
1089.75
1090.95
1092.15
1093.35
1094.55
1095.75
1096.95
1098.15
1099.35
1100.55
1101.75
1102.95
1104.15
1105.35
1106.55
1107.75
1108.95
1110.15

1061.35
1062.55
1063.75
1064.95
1066.15
1067.35
1068.55
1069.75
1070.95
1072.15
1073.35
1074.55
1075.75
1076.95
1078.15
1079.35
1080.55
1081.75
1082.95
1084.15
1085.35
1086.55
1087.75
1088.95
1090.15

1041.35
1042.55
1043.75
1044.95
1046.15
1047.35
1048.55
1049.75
1050.95
1052.15
1053.35
1054.55
1055.75
1056.95
1058.15
1059.35
1060.55
1061.75
1062.95
1064.15
1065.35
1066.55
1067.75
1068.95
1070.15

941.35
942.55
943.75
944.95
946.15
947.35
948.55
949.75
950.95
952.15
953.35
954.55
955.75
956.95
958.15
959.35
960.55
961.75
962.95
964.15
965.35
966.55
967.75
968.95
970.15

921.35
922.55
923.75
924.95
926.15
927.35
928.55
929.75
930.95
932.15
933.35
934.55
935.75
936.95
938.15
939.35
940.55
941.75
942.95
944.15
945.35
946.55
947.75
948.95
950.15

901.35
902.55
903.75
904.95
906.15
907.35
908.55
909.75
910.95
912.15
913.35
914.55
915.75
916.95
918.15
919.35
920.55
921.75
922.95
924.15
925.35
926.55
927.75
928.95
930.15

881.35
882.55
883.75
884.95
886.15
887.35
888.55
889.75
890.95
892.15
893.35
894.55
895.75
896.95
898.15
899.35
900.55
901.75
902.95
904.15
905.35
906.55
907.75
908.95
910.15

95

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM
1021.35
1022.55
1023.75
1024.95
1026.15
1027.35
1028.55
1029.75
1030.95
1032.15
1033.35
1034.55
1035.75
1036.95
1038.15
1039.35
1040.55
1041.75
1042.95
1044.15
1045.35
1046.55
1047.75
1048.95
1050.15

1001.35
1002.55
1003.75
1004.95
1006.15
1007.35
1008.55
1009.75
1010.95
1012.15
1013.35
1014.55
1015.75
1016.95
1018.15
1019.35
1020.55
1021.75
1022.95
1024.15
1025.35
1026.55
1027.75
1028.95
1030.15

981.35
982.55
983.75
984.95
986.15
987.35
988.55
989.75
990.95
992.15
993.35
994.55
995.75
996.95
998.15
999.35
1000.55
1001.75
1002.95
1004.15
1005.35
1006.55
1007.75
1008.95
1010.15

961.35
962.55
963.75
964.95
966.15
967.35
968.55
969.75
970.95
972.15
973.35
974.55
975.75
976.95
978.15
979.35
980.55
981.75
982.95
984.15
985.35
986.55
987.75
988.95
990.15

941.35
942.55
943.75
944.95
946.15
947.35
948.55
949.75
950.95
952.15
953.35
954.55
955.75
956.95
958.15
959.35
960.55
961.75
962.95
964.15
965.35
966.55
967.75
968.95
970.15

KA8
RM

KA9
RM

KA10
RM

921.35
922.55
923.75
924.95
926.15
927.35
928.55
929.75
930.95
932.15
933.35
934.55
935.75
936.95
938.15
939.35
940.55
941.75
942.95
944.15
945.35
946.55
947.75
948.95
950.15

901.35
902.55
903.75
904.95
906.15
907.35
908.55
909.75
910.95
912.15
913.35
914.55
915.75
916.95
918.15
919.35
920.55
921.75
922.95
924.15
925.35
926.55
927.75
928.95
930.15

881.35
882.55
883.75
884.95
886.15
887.35
888.55
889.75
890.95
892.15
893.35
894.55
895.75
896.95
898.15
899.35
900.55
901.75
902.95
904.15
905.35
906.55
907.75
908.95
910.15

P.U. (A) 35
8901
8906
8911
8916
8921
8926
8931
8936
8941
8946
8951
8956
8961
8966
8971
8976
8981
8986
8991
8996
9001
9006
9011
9016
9021
9026
9031
9036
9041
9046
9051
9056
9061
9066
9071
9076
9081
9086
9091
9096
9101
9106
9111
9116
9121
9126
9131
9136

8905
8910
8915
8920
8925
8930
8935
8940
8945
8950
8955
8960
8965
8970
8975
8980
8985
8990
8995
9000
9005
9010
9015
9020
9025
9030
9035
9040
9045
9050
9055
9060
9065
9070
9075
9080
9085
9090
9095
9100
9105
9110
9115
9120
9125
9130
9135
9140

1111.35
1112.55
1113.75
1114.95
1116.15
1117.35
1118.55
1119.75
1120.95
1122.15
1123.35
1124.55
1125.75
1126.95
1128.15
1129.35
1130.55
1131.75
1132.95
1134.15
1135.35
1136.55
1137.75
1138.95
1140.15
1141.35
1142.55
1143.75
1144.95
1146.15
1147.35
1148.55
1149.75
1150.95
1152.15
1153.35
1154.60
1155.90
1157.20
1158.50
1159.80
1161.10
1162.40
1163.70
1165.00
1166.30
1167.60
1168.90

1051.35
1052.55
1053.75
1054.95
1056.15
1057.35
1058.55
1059.75
1060.95
1062.15
1063.35
1064.55
1065.75
1066.95
1068.15
1069.35
1070.55
1071.75
1072.95
1074.15
1075.35
1076.55
1077.75
1078.95
1080.15
1081.35
1082.55
1083.75
1084.95
1086.15
1087.35
1088.55
1089.75
1090.95
1092.15
1093.35
1094.55
1095.75
1096.95
1098.15
1099.35
1100.55
1101.75
1102.95
1104.15
1105.35
1106.55
1107.75

1031.35
1032.55
1033.75
1034.95
1036.15
1037.35
1038.55
1039.75
1040.95
1042.15
1043.35
1044.55
1045.75
1046.95
1048.15
1049.35
1050.55
1051.75
1052.95
1054.15
1055.35
1056.55
1057.75
1058.95
1060.15
1061.35
1062.55
1063.75
1064.95
1066.15
1067.35
1068.55
1069.75
1070.95
1072.15
1073.35
1074.55
1075.75
1076.95
1078.15
1079.35
1080.55
1081.75
1082.95
1084.15
1085.35
1086.55
1087.75

1011.35
1012.55
1013.75
1014.95
1016.15
1017.35
1018.55
1019.75
1020.95
1022.15
1023.35
1024.55
1025.75
1026.95
1028.15
1029.35
1030.55
1031.75
1032.95
1034.15
1035.35
1036.55
1037.75
1038.95
1040.15
1041.35
1042.55
1043.75
1044.95
1046.15
1047.35
1048.55
1049.75
1050.95
1052.15
1053.35
1054.55
1055.75
1056.95
1058.15
1059.35
1060.55
1061.75
1062.95
1064.15
1065.35
1066.55
1067.75

991.35
992.55
993.75
994.95
996.15
997.35
998.55
999.75
1000.95
1002.15
1003.35
1004.55
1005.75
1006.95
1008.15
1009.35
1010.55
1011.75
1012.95
1014.15
1015.35
1016.55
1017.75
1018.95
1020.15
1021.35
1022.55
1023.75
1024.95
1026.15
1027.35
1028.55
1029.75
1030.95
1032.15
1033.35
1034.55
1035.75
1036.95
1038.15
1039.35
1040.55
1041.75
1042.95
1044.15
1045.35
1046.55
1047.75

971.35
972.55
973.75
974.95
976.15
977.35
978.55
979.75
980.95
982.15
983.35
984.55
985.75
986.95
988.15
989.35
990.55
991.75
992.95
994.15
995.35
996.55
997.75
998.95
1000.15
1001.35
1002.55
1003.75
1004.95
1006.15
1007.35
1008.55
1009.75
1010.95
1012.15
1013.35
1014.55
1015.75
1016.95
1018.15
1019.35
1020.55
1021.75
1022.95
1024.15
1025.35
1026.55
1027.75

951.35
952.55
953.75
954.95
956.15
957.35
958.55
959.75
960.95
962.15
963.35
964.55
965.75
966.95
968.15
969.35
970.55
971.75
972.95
974.15
975.35
976.55
977.75
978.95
980.15
981.35
982.55
983.75
984.95
986.15
987.35
988.55
989.75
990.95
992.15
993.35
994.55
995.75
996.95
998.15
999.35
1000.55
1001.75
1002.95
1004.15
1005.35
1006.55
1007.75

931.35
932.55
933.75
934.95
936.15
937.35
938.55
939.75
940.95
942.15
943.35
944.55
945.75
946.95
948.15
949.35
950.55
951.75
952.95
954.15
955.35
956.55
957.75
958.95
960.15
961.35
962.55
963.75
964.95
966.15
967.35
968.55
969.75
970.95
972.15
973.35
974.55
975.75
976.95
978.15
979.35
980.55
981.75
982.95
984.15
985.35
986.55
987.75

911.35
912.55
913.75
914.95
916.15
917.35
918.55
919.75
920.95
922.15
923.35
924.55
925.75
926.95
928.15
929.35
930.55
931.75
932.95
934.15
935.35
936.55
937.75
938.95
940.15
941.35
942.55
943.75
944.95
946.15
947.35
948.55
949.75
950.95
952.15
953.35
954.55
955.75
956.95
958.15
959.35
960.55
961.75
962.95
964.15
965.35
966.55
967.75

891.35
892.55
893.75
894.95
896.15
897.35
898.55
899.75
900.95
902.15
903.35
904.55
905.75
906.95
908.15
909.35
910.55
911.75
912.95
914.15
915.35
916.55
917.75
918.95
920.15
921.35
922.55
923.75
924.95
926.15
927.35
928.55
929.75
930.95
932.15
933.35
934.55
935.75
936.95
938.15
939.35
940.55
941.75
942.95
944.15
945.35
946.55
947.75

871.35
872.55
873.75
874.95
876.15
877.35
878.55
879.75
880.95
882.15
883.35
884.55
885.75
886.95
888.15
889.35
890.55
891.75
892.95
894.15
895.35
896.55
897.75
898.95
900.15
901.35
902.55
903.75
904.95
906.15
907.35
908.55
909.75
910.95
912.15
913.35
914.55
915.75
916.95
918.15
919.35
920.55
921.75
922.95
924.15
925.35
926.55
927.75

96

851.35
852.55
853.75
854.95
856.15
857.35
858.55
859.75
860.95
862.15
863.35
864.55
865.75
866.95
868.15
869.35
870.55
871.75
872.95
874.15
875.35
876.55
877.75
878.95
880.15
881.35
882.55
883.75
884.95
886.15
887.35
888.55
889.75
890.95
892.15
893.35
894.55
895.75
896.95
898.15
899.35
900.55
901.75
902.95
904.15
905.35
906.55
907.75

1111.35
1112.55
1113.75
1114.95
1116.15
1117.35
1118.55
1119.75
1120.95
1122.15
1123.35
1124.55
1125.75
1126.95
1128.15
1129.35
1130.55
1131.75
1132.95
1134.15
1135.35
1136.55
1137.75
1138.95
1140.15
1141.35
1142.55
1143.75
1144.95
1146.15
1147.35
1148.55
1149.75
1150.95
1152.15
1153.35
1154.60
1155.90
1157.20
1158.50
1159.80
1161.10
1162.40
1163.70
1165.00
1166.30
1167.60
1168.90

1091.35
1092.55
1093.75
1094.95
1096.15
1097.35
1098.55
1099.75
1100.95
1102.15
1103.35
1104.55
1105.75
1106.95
1108.15
1109.35
1110.55
1111.75
1112.95
1114.15
1115.35
1116.55
1117.75
1118.95
1120.15
1121.35
1122.55
1123.75
1124.95
1126.15
1127.35
1128.55
1129.75
1130.95
1132.15
1133.35
1134.55
1135.75
1136.95
1138.15
1139.35
1140.55
1141.75
1142.95
1144.15
1145.35
1146.55
1147.75

1071.35
1072.55
1073.75
1074.95
1076.15
1077.35
1078.55
1079.75
1080.95
1082.15
1083.35
1084.55
1085.75
1086.95
1088.15
1089.35
1090.55
1091.75
1092.95
1094.15
1095.35
1096.55
1097.75
1098.95
1100.15
1101.35
1102.55
1103.75
1104.95
1106.15
1107.35
1108.55
1109.75
1110.95
1112.15
1113.35
1114.55
1115.75
1116.95
1118.15
1119.35
1120.55
1121.75
1122.95
1124.15
1125.35
1126.55
1127.75

1051.35
1052.55
1053.75
1054.95
1056.15
1057.35
1058.55
1059.75
1060.95
1062.15
1063.35
1064.55
1065.75
1066.95
1068.15
1069.35
1070.55
1071.75
1072.95
1074.15
1075.35
1076.55
1077.75
1078.95
1080.15
1081.35
1082.55
1083.75
1084.95
1086.15
1087.35
1088.55
1089.75
1090.95
1092.15
1093.35
1094.55
1095.75
1096.95
1098.15
1099.35
1100.55
1101.75
1102.95
1104.15
1105.35
1106.55
1107.75

1031.35
1032.55
1033.75
1034.95
1036.15
1037.35
1038.55
1039.75
1040.95
1042.15
1043.35
1044.55
1045.75
1046.95
1048.15
1049.35
1050.55
1051.75
1052.95
1054.15
1055.35
1056.55
1057.75
1058.95
1060.15
1061.35
1062.55
1063.75
1064.95
1066.15
1067.35
1068.55
1069.75
1070.95
1072.15
1073.35
1074.55
1075.75
1076.95
1078.15
1079.35
1080.55
1081.75
1082.95
1084.15
1085.35
1086.55
1087.75

1011.35
1012.55
1013.75
1014.95
1016.15
1017.35
1018.55
1019.75
1020.95
1022.15
1023.35
1024.55
1025.75
1026.95
1028.15
1029.35
1030.55
1031.75
1032.95
1034.15
1035.35
1036.55
1037.75
1038.95
1040.15
1041.35
1042.55
1043.75
1044.95
1046.15
1047.35
1048.55
1049.75
1050.95
1052.15
1053.35
1054.55
1055.75
1056.95
1058.15
1059.35
1060.55
1061.75
1062.95
1064.15
1065.35
1066.55
1067.75

991.35
992.55
993.75
994.95
996.15
997.35
998.55
999.75
1000.95
1002.15
1003.35
1004.55
1005.75
1006.95
1008.15
1009.35
1010.55
1011.75
1012.95
1014.15
1015.35
1016.55
1017.75
1018.95
1020.15
1021.35
1022.55
1023.75
1024.95
1026.15
1027.35
1028.55
1029.75
1030.95
1032.15
1033.35
1034.55
1035.75
1036.95
1038.15
1039.35
1040.55
1041.75
1042.95
1044.15
1045.35
1046.55
1047.75

971.35
972.55
973.75
974.95
976.15
977.35
978.55
979.75
980.95
982.15
983.35
984.55
985.75
986.95
988.15
989.35
990.55
991.75
992.95
994.15
995.35
996.55
997.75
998.95
1000.15
1001.35
1002.55
1003.75
1004.95
1006.15
1007.35
1008.55
1009.75
1010.95
1012.15
1013.35
1014.55
1015.75
1016.95
1018.15
1019.35
1020.55
1021.75
1022.95
1024.15
1025.35
1026.55
1027.75

951.35
952.55
953.75
954.95
956.15
957.35
958.55
959.75
960.95
962.15
963.35
964.55
965.75
966.95
968.15
969.35
970.55
971.75
972.95
974.15
975.35
976.55
977.75
978.95
980.15
981.35
982.55
983.75
984.95
986.15
987.35
988.55
989.75
990.95
992.15
993.35
994.55
995.75
996.95
998.15
999.35
1000.55
1001.75
1002.95
1004.15
1005.35
1006.55
1007.75

931.35
932.55
933.75
934.95
936.15
937.35
938.55
939.75
940.95
942.15
943.35
944.55
945.75
946.95
948.15
949.35
950.55
951.75
952.95
954.15
955.35
956.55
957.75
958.95
960.15
961.35
962.55
963.75
964.95
966.15
967.35
968.55
969.75
970.95
972.15
973.35
974.55
975.75
976.95
978.15
979.35
980.55
981.75
982.95
984.15
985.35
986.55
987.75

911.35
912.55
913.75
914.95
916.15
917.35
918.55
919.75
920.95
922.15
923.35
924.55
925.75
926.95
928.15
929.35
930.55
931.75
932.95
934.15
935.35
936.55
937.75
938.95
940.15
941.35
942.55
943.75
944.95
946.15
947.35
948.55
949.75
950.95
952.15
953.35
954.55
955.75
956.95
958.15
959.35
960.55
961.75
962.95
964.15
965.35
966.55
967.75

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan
Kategori

9145
9150
9155
9160
9165
9170
9175
9180
9185
9190
9195
9200
9205
9210
9215
9220
9225
9230
9235
9240
9245
9250
9255
9260
9265

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
9141
9146
9151
9156
9161
9166
9171
9176
9181
9186
9191
9196
9201
9206
9211
9216
9221
9226
9231
9236
9241
9246
9251
9256
9261

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

1170.20
1171.50
1172.80
1174.10
1175.40
1176.70
1178.00
1179.30
1180.60
1181.90
1183.20
1184.50
1185.80
1187.10
1188.40
1189.70
1191.00
1192.30
1193.60
1194.90
1196.20
1197.50
1198.80
1200.10
1201.40

K
RM

KA1
RM

KA2
RM

1108.95
1110.15
1111.35
1112.55
1113.75
1114.95
1116.15
1117.35
1118.55
1119.75
1120.95
1122.15
1123.35
1124.55
1125.75
1126.95
1128.15
1129.35
1130.55
1131.75
1132.95
1134.15
1135.35
1136.55
1137.75

1088.95
1090.15
1091.35
1092.55
1093.75
1094.95
1096.15
1097.35
1098.55
1099.75
1100.95
1102.15
1103.35
1104.55
1105.75
1106.95
1108.15
1109.35
1110.55
1111.75
1112.95
1114.15
1115.35
1116.55
1117.75

1068.95
1070.15
1071.35
1072.55
1073.75
1074.95
1076.15
1077.35
1078.55
1079.75
1080.95
1082.15
1083.35
1084.55
1085.75
1086.95
1088.15
1089.35
1090.55
1091.75
1092.95
1094.15
1095.35
1096.55
1097.75

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM
1048.95
1050.15
1051.35
1052.55
1053.75
1054.95
1056.15
1057.35
1058.55
1059.75
1060.95
1062.15
1063.35
1064.55
1065.75
1066.95
1068.15
1069.35
1070.55
1071.75
1072.95
1074.15
1075.35
1076.55
1077.75

1028.95
1030.15
1031.35
1032.55
1033.75
1034.95
1036.15
1037.35
1038.55
1039.75
1040.95
1042.15
1043.35
1044.55
1045.75
1046.95
1048.15
1049.35
1050.55
1051.75
1052.95
1054.15
1055.35
1056.55
1057.75

1008.95
1010.15
1011.35
1012.55
1013.75
1014.95
1016.15
1017.35
1018.55
1019.75
1020.95
1022.15
1023.35
1024.55
1025.75
1026.95
1028.15
1029.35
1030.55
1031.75
1032.95
1034.15
1035.35
1036.55
1037.75

988.95
990.15
991.35
992.55
993.75
994.95
996.15
997.35
998.55
999.75
1000.95
1002.15
1003.35
1004.55
1005.75
1006.95
1008.15
1009.35
1010.55
1011.75
1012.95
1014.15
1015.35
1016.55
1017.75

968.95
970.15
971.35
972.55
973.75
974.95
976.15
977.35
978.55
979.75
980.95
982.15
983.35
984.55
985.75
986.95
988.15
989.35
990.55
991.75
992.95
994.15
995.35
996.55
997.75

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

KA2
RM

948.95
950.15
951.35
952.55
953.75
954.95
956.15
957.35
958.55
959.75
960.95
962.15
963.35
964.55
965.75
966.95
968.15
969.35
970.55
971.75
972.95
974.15
975.35
976.55
977.75

928.95
930.15
931.35
932.55
933.75
934.95
936.15
937.35
938.55
939.75
940.95
942.15
943.35
944.55
945.75
946.95
948.15
949.35
950.55
951.75
952.95
954.15
955.35
956.55
957.75

908.95
910.15
911.35
912.55
913.75
914.95
916.15
917.35
918.55
919.75
920.95
922.15
923.35
924.55
925.75
926.95
928.15
929.35
930.55
931.75
932.95
934.15
935.35
936.55
937.75

1170.20
1171.50
1172.80
1174.10
1175.40
1176.70
1178.00
1179.30
1180.60
1181.90
1183.20
1184.50
1185.80
1187.10
1188.40
1189.70
1191.00
1192.30
1193.60
1194.90
1196.20
1197.50
1198.80
1200.10
1201.40

1148.95
1150.15
1151.35
1152.55
1153.75
1155.05
1156.35
1157.65
1158.95
1160.25
1161.55
1162.85
1164.15
1165.45
1166.75
1168.05
1169.35
1170.65
1171.95
1173.25
1174.55
1175.85
1177.15
1178.45
1179.75

1128.95
1130.15
1131.35
1132.55
1133.75
1134.95
1136.15
1137.35
1138.55
1139.75
1140.95
1142.15
1143.35
1144.55
1145.75
1146.95
1148.15
1149.35
1150.55
1151.75
1152.95
1154.15
1155.45
1156.75
1158.05

97

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM
1108.95
1110.15
1111.35
1112.55
1113.75
1114.95
1116.15
1117.35
1118.55
1119.75
1120.95
1122.15
1123.35
1124.55
1125.75
1126.95
1128.15
1129.35
1130.55
1131.75
1132.95
1134.15
1135.35
1136.55
1137.75

1088.95
1090.15
1091.35
1092.55
1093.75
1094.95
1096.15
1097.35
1098.55
1099.75
1100.95
1102.15
1103.35
1104.55
1105.75
1106.95
1108.15
1109.35
1110.55
1111.75
1112.95
1114.15
1115.35
1116.55
1117.75

1068.95
1070.15
1071.35
1072.55
1073.75
1074.95
1076.15
1077.35
1078.55
1079.75
1080.95
1082.15
1083.35
1084.55
1085.75
1086.95
1088.15
1089.35
1090.55
1091.75
1092.95
1094.15
1095.35
1096.55
1097.75

1048.95
1050.15
1051.35
1052.55
1053.75
1054.95
1056.15
1057.35
1058.55
1059.75
1060.95
1062.15
1063.35
1064.55
1065.75
1066.95
1068.15
1069.35
1070.55
1071.75
1072.95
1074.15
1075.35
1076.55
1077.75

1028.95
1030.15
1031.35
1032.55
1033.75
1034.95
1036.15
1037.35
1038.55
1039.75
1040.95
1042.15
1043.35
1044.55
1045.75
1046.95
1048.15
1049.35
1050.55
1051.75
1052.95
1054.15
1055.35
1056.55
1057.75

KA8
RM

KA9
RM

KA10
RM

1008.95
1010.15
1011.35
1012.55
1013.75
1014.95
1016.15
1017.35
1018.55
1019.75
1020.95
1022.15
1023.35
1024.55
1025.75
1026.95
1028.15
1029.35
1030.55
1031.75
1032.95
1034.15
1035.35
1036.55
1037.75

988.95
990.15
991.35
992.55
993.75
994.95
996.15
997.35
998.55
999.75
1000.95
1002.15
1003.35
1004.55
1005.75
1006.95
1008.15
1009.35
1010.55
1011.75
1012.95
1014.15
1015.35
1016.55
1017.75

968.95
970.15
971.35
972.55
973.75
974.95
976.15
977.35
978.55
979.75
980.95
982.15
983.35
984.55
985.75
986.95
988.15
989.35
990.55
991.75
992.95
994.15
995.35
996.55
997.75

P.U. (A) 35
9266
9271
9276
9281
9286
9291
9296
9301
9306
9311
9316
9321
9326
9331
9336
9341
9346
9351
9356
9361
9366
9371
9376
9381
9386
9391
9396
9401
9406
9411
9416
9421
9426
9431
9436
9441
9446
9451
9456
9461
9466
9471
9476
9481
9486
9491
9496
9501

9270
9275
9280
9285
9290
9295
9300
9305
9310
9315
9320
9325
9330
9335
9340
9345
9350
9355
9360
9365
9370
9375
9380
9385
9390
9395
9400
9405
9410
9415
9420
9425
9430
9435
9440
9445
9450
9455
9460
9465
9470
9475
9480
9485
9490
9495
9500
9505

1202.70
1204.00
1205.30
1206.60
1207.90
1209.20
1210.50
1211.80
1213.10
1214.40
1215.70
1217.00
1218.30
1219.60
1220.90
1222.20
1223.50
1224.80
1226.10
1227.40
1228.70
1230.00
1231.30
1232.60
1233.90
1235.20
1236.50
1237.80
1239.10
1240.40
1241.70
1243.00
1244.30
1245.60
1246.90
1248.20
1249.50
1250.80
1252.10
1253.40
1254.70
1256.00
1257.30
1258.60
1259.90
1261.20
1262.50
1263.80

1138.95
1140.15
1141.35
1142.55
1143.75
1144.95
1146.15
1147.35
1148.55
1149.75
1150.95
1152.15
1153.35
1154.60
1155.90
1157.20
1158.50
1159.80
1161.10
1162.40
1163.70
1165.00
1166.30
1167.60
1168.90
1170.20
1171.50
1172.80
1174.10
1175.40
1176.70
1178.00
1179.30
1180.60
1181.90
1183.20
1184.50
1185.80
1187.10
1188.40
1189.70
1191.00
1192.30
1193.60
1194.90
1196.20
1197.50
1198.80

1118.95
1120.15
1121.35
1122.55
1123.75
1124.95
1126.15
1127.35
1128.55
1129.75
1130.95
1132.15
1133.35
1134.55
1135.75
1136.95
1138.15
1139.35
1140.55
1141.75
1142.95
1144.15
1145.35
1146.55
1147.75
1148.95
1150.15
1151.35
1152.55
1153.75
1155.05
1156.35
1157.65
1158.95
1160.25
1161.55
1162.85
1164.15
1165.45
1166.75
1168.05
1169.35
1170.65
1171.95
1173.25
1174.55
1175.85
1177.15

1098.95
1100.15
1101.35
1102.55
1103.75
1104.95
1106.15
1107.35
1108.55
1109.75
1110.95
1112.15
1113.35
1114.55
1115.75
1116.95
1118.15
1119.35
1120.55
1121.75
1122.95
1124.15
1125.35
1126.55
1127.75
1128.95
1130.15
1131.35
1132.55
1133.75
1134.95
1136.15
1137.35
1138.55
1139.75
1140.95
1142.15
1143.35
1144.55
1145.75
1146.95
1148.15
1149.35
1150.55
1151.75
1152.95
1154.15
1155.45

1078.95
1080.15
1081.35
1082.55
1083.75
1084.95
1086.15
1087.35
1088.55
1089.75
1090.95
1092.15
1093.35
1094.55
1095.75
1096.95
1098.15
1099.35
1100.55
1101.75
1102.95
1104.15
1105.35
1106.55
1107.75
1108.95
1110.15
1111.35
1112.55
1113.75
1114.95
1116.15
1117.35
1118.55
1119.75
1120.95
1122.15
1123.35
1124.55
1125.75
1126.95
1128.15
1129.35
1130.55
1131.75
1132.95
1134.15
1135.35

1058.95
1060.15
1061.35
1062.55
1063.75
1064.95
1066.15
1067.35
1068.55
1069.75
1070.95
1072.15
1073.35
1074.55
1075.75
1076.95
1078.15
1079.35
1080.55
1081.75
1082.95
1084.15
1085.35
1086.55
1087.75
1088.95
1090.15
1091.35
1092.55
1093.75
1094.95
1096.15
1097.35
1098.55
1099.75
1100.95
1102.15
1103.35
1104.55
1105.75
1106.95
1108.15
1109.35
1110.55
1111.75
1112.95
1114.15
1115.35

1038.95
1040.15
1041.35
1042.55
1043.75
1044.95
1046.15
1047.35
1048.55
1049.75
1050.95
1052.15
1053.35
1054.55
1055.75
1056.95
1058.15
1059.35
1060.55
1061.75
1062.95
1064.15
1065.35
1066.55
1067.75
1068.95
1070.15
1071.35
1072.55
1073.75
1074.95
1076.15
1077.35
1078.55
1079.75
1080.95
1082.15
1083.35
1084.55
1085.75
1086.95
1088.15
1089.35
1090.55
1091.75
1092.95
1094.15
1095.35

1018.95
1020.15
1021.35
1022.55
1023.75
1024.95
1026.15
1027.35
1028.55
1029.75
1030.95
1032.15
1033.35
1034.55
1035.75
1036.95
1038.15
1039.35
1040.55
1041.75
1042.95
1044.15
1045.35
1046.55
1047.75
1048.95
1050.15
1051.35
1052.55
1053.75
1054.95
1056.15
1057.35
1058.55
1059.75
1060.95
1062.15
1063.35
1064.55
1065.75
1066.95
1068.15
1069.35
1070.55
1071.75
1072.95
1074.15
1075.35

998.95
1000.15
1001.35
1002.55
1003.75
1004.95
1006.15
1007.35
1008.55
1009.75
1010.95
1012.15
1013.35
1014.55
1015.75
1016.95
1018.15
1019.35
1020.55
1021.75
1022.95
1024.15
1025.35
1026.55
1027.75
1028.95
1030.15
1031.35
1032.55
1033.75
1034.95
1036.15
1037.35
1038.55
1039.75
1040.95
1042.15
1043.35
1044.55
1045.75
1046.95
1048.15
1049.35
1050.55
1051.75
1052.95
1054.15
1055.35

978.95
980.15
981.35
982.55
983.75
984.95
986.15
987.35
988.55
989.75
990.95
992.15
993.35
994.55
995.75
996.95
998.15
999.35
1000.55
1001.75
1002.95
1004.15
1005.35
1006.55
1007.75
1008.95
1010.15
1011.35
1012.55
1013.75
1014.95
1016.15
1017.35
1018.55
1019.75
1020.95
1022.15
1023.35
1024.55
1025.75
1026.95
1028.15
1029.35
1030.55
1031.75
1032.95
1034.15
1035.35

958.95
960.15
961.35
962.55
963.75
964.95
966.15
967.35
968.55
969.75
970.95
972.15
973.35
974.55
975.75
976.95
978.15
979.35
980.55
981.75
982.95
984.15
985.35
986.55
987.75
988.95
990.15
991.35
992.55
993.75
994.95
996.15
997.35
998.55
999.75
1000.95
1002.15
1003.35
1004.55
1005.75
1006.95
1008.15
1009.35
1010.55
1011.75
1012.95
1014.15
1015.35

98

938.95
940.15
941.35
942.55
943.75
944.95
946.15
947.35
948.55
949.75
950.95
952.15
953.35
954.55
955.75
956.95
958.15
959.35
960.55
961.75
962.95
964.15
965.35
966.55
967.75
968.95
970.15
971.35
972.55
973.75
974.95
976.15
977.35
978.55
979.75
980.95
982.15
983.35
984.55
985.75
986.95
988.15
989.35
990.55
991.75
992.95
994.15
995.35

1202.70
1204.00
1205.30
1206.60
1207.90
1209.20
1210.50
1211.80
1213.10
1214.40
1215.70
1217.00
1218.30
1219.60
1220.90
1222.20
1223.50
1224.80
1226.10
1227.40
1228.70
1230.00
1231.30
1232.60
1233.90
1235.20
1236.50
1237.80
1239.10
1240.40
1241.70
1243.00
1244.30
1245.60
1246.90
1248.20
1249.50
1250.80
1252.10
1253.40
1254.70
1256.00
1257.30
1258.60
1259.90
1261.20
1262.50
1263.80

1181.05
1182.35
1183.65
1184.95
1186.25
1187.55
1188.85
1190.15
1191.45
1192.75
1194.05
1195.35
1196.65
1197.95
1199.25
1200.55
1201.85
1203.15
1204.45
1205.75
1207.05
1208.35
1209.65
1210.95
1212.25
1213.55
1214.85
1216.15
1217.45
1218.75
1220.05
1221.35
1222.65
1223.95
1225.25
1226.55
1227.85
1229.15
1230.45
1231.75
1233.05
1234.35
1235.65
1236.95
1238.25
1239.55
1240.85
1242.15

1159.35
1160.65
1161.95
1163.25
1164.55
1165.85
1167.15
1168.45
1169.75
1171.05
1172.35
1173.65
1174.95
1176.25
1177.55
1178.85
1180.15
1181.45
1182.75
1184.05
1185.35
1186.65
1187.95
1189.25
1190.55
1191.85
1193.15
1194.45
1195.75
1197.05
1198.35
1199.65
1200.95
1202.25
1203.55
1204.85
1206.15
1207.45
1208.75
1210.05
1211.35
1212.65
1213.95
1215.25
1216.55
1217.85
1219.15
1220.45

1138.95
1140.15
1141.35
1142.55
1143.75
1144.95
1146.15
1147.35
1148.55
1149.75
1150.95
1152.15
1153.35
1154.60
1155.90
1157.20
1158.50
1159.80
1161.10
1162.40
1163.70
1165.00
1166.30
1167.60
1168.90
1170.20
1171.50
1172.80
1174.10
1175.40
1176.70
1178.00
1179.30
1180.60
1181.90
1183.20
1184.50
1185.80
1187.10
1188.40
1189.70
1191.00
1192.30
1193.60
1194.90
1196.20
1197.50
1198.80

1118.95
1120.15
1121.35
1122.55
1123.75
1124.95
1126.15
1127.35
1128.55
1129.75
1130.95
1132.15
1133.35
1134.55
1135.75
1136.95
1138.15
1139.35
1140.55
1141.75
1142.95
1144.15
1145.35
1146.55
1147.75
1148.95
1150.15
1151.35
1152.55
1153.75
1155.05
1156.35
1157.65
1158.95
1160.25
1161.55
1162.85
1164.15
1165.45
1166.75
1168.05
1169.35
1170.65
1171.95
1173.25
1174.55
1175.85
1177.15

1098.95
1100.15
1101.35
1102.55
1103.75
1104.95
1106.15
1107.35
1108.55
1109.75
1110.95
1112.15
1113.35
1114.55
1115.75
1116.95
1118.15
1119.35
1120.55
1121.75
1122.95
1124.15
1125.35
1126.55
1127.75
1128.95
1130.15
1131.35
1132.55
1133.75
1134.95
1136.15
1137.35
1138.55
1139.75
1140.95
1142.15
1143.35
1144.55
1145.75
1146.95
1148.15
1149.35
1150.55
1151.75
1152.95
1154.15
1155.45

1078.95
1080.15
1081.35
1082.55
1083.75
1084.95
1086.15
1087.35
1088.55
1089.75
1090.95
1092.15
1093.35
1094.55
1095.75
1096.95
1098.15
1099.35
1100.55
1101.75
1102.95
1104.15
1105.35
1106.55
1107.75
1108.95
1110.15
1111.35
1112.55
1113.75
1114.95
1116.15
1117.35
1118.55
1119.75
1120.95
1122.15
1123.35
1124.55
1125.75
1126.95
1128.15
1129.35
1130.55
1131.75
1132.95
1134.15
1135.35

1058.95
1060.15
1061.35
1062.55
1063.75
1064.95
1066.15
1067.35
1068.55
1069.75
1070.95
1072.15
1073.35
1074.55
1075.75
1076.95
1078.15
1079.35
1080.55
1081.75
1082.95
1084.15
1085.35
1086.55
1087.75
1088.95
1090.15
1091.35
1092.55
1093.75
1094.95
1096.15
1097.35
1098.55
1099.75
1100.95
1102.15
1103.35
1104.55
1105.75
1106.95
1108.15
1109.35
1110.55
1111.75
1112.95
1114.15
1115.35

1038.95
1040.15
1041.35
1042.55
1043.75
1044.95
1046.15
1047.35
1048.55
1049.75
1050.95
1052.15
1053.35
1054.55
1055.75
1056.95
1058.15
1059.35
1060.55
1061.75
1062.95
1064.15
1065.35
1066.55
1067.75
1068.95
1070.15
1071.35
1072.55
1073.75
1074.95
1076.15
1077.35
1078.55
1079.75
1080.95
1082.15
1083.35
1084.55
1085.75
1086.95
1088.15
1089.35
1090.55
1091.75
1092.95
1094.15
1095.35

1018.95
1020.15
1021.35
1022.55
1023.75
1024.95
1026.15
1027.35
1028.55
1029.75
1030.95
1032.15
1033.35
1034.55
1035.75
1036.95
1038.15
1039.35
1040.55
1041.75
1042.95
1044.15
1045.35
1046.55
1047.75
1048.95
1050.15
1051.35
1052.55
1053.75
1054.95
1056.15
1057.35
1058.55
1059.75
1060.95
1062.15
1063.35
1064.55
1065.75
1066.95
1068.15
1069.35
1070.55
1071.75
1072.95
1074.15
1075.35

998.95
1000.15
1001.35
1002.55
1003.75
1004.95
1006.15
1007.35
1008.55
1009.75
1010.95
1012.15
1013.35
1014.55
1015.75
1016.95
1018.15
1019.35
1020.55
1021.75
1022.95
1024.15
1025.35
1026.55
1027.75
1028.95
1030.15
1031.35
1032.55
1033.75
1034.95
1036.15
1037.35
1038.55
1039.75
1040.95
1042.15
1043.35
1044.55
1045.75
1046.95
1048.15
1049.35
1050.55
1051.75
1052.95
1054.15
1055.35

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan
Kategori

9510
9515
9520
9525
9530
9535
9540
9545
9550
9555
9560
9565
9570
9575
9580
9585
9590
9595
9600
9605
9610
9615
9620
9625
9630

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
9506
9511
9516
9521
9526
9531
9536
9541
9546
9551
9556
9561
9566
9571
9576
9581
9586
9591
9596
9601
9606
9611
9616
9621
9626

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

1265.10
1266.40
1267.70
1269.00
1270.30
1271.60
1272.90
1274.20
1275.50
1276.80
1278.10
1279.40
1280.70
1282.00
1283.30
1284.60
1285.90
1287.20
1288.50
1289.80
1291.10
1292.40
1293.70
1295.00
1296.30

K
RM

KA1
RM

KA2
RM

1200.10
1201.40
1202.70
1204.00
1205.30
1206.60
1207.90
1209.20
1210.50
1211.80
1213.10
1214.40
1215.70
1217.00
1218.30
1219.60
1220.90
1222.20
1223.50
1224.80
1226.10
1227.40
1228.70
1230.00
1231.30

1178.45
1179.75
1181.05
1182.35
1183.65
1184.95
1186.25
1187.55
1188.85
1190.15
1191.45
1192.75
1194.05
1195.35
1196.65
1197.95
1199.25
1200.55
1201.85
1203.15
1204.45
1205.75
1207.05
1208.35
1209.65

1156.75
1158.05
1159.35
1160.65
1161.95
1163.25
1164.55
1165.85
1167.15
1168.45
1169.75
1171.05
1172.35
1173.65
1174.95
1176.25
1177.55
1178.85
1180.15
1181.45
1182.75
1184.05
1185.35
1186.65
1187.95

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM
1136.55
1137.75
1138.95
1140.15
1141.35
1142.55
1143.75
1144.95
1146.15
1147.35
1148.55
1149.75
1150.95
1152.15
1153.35
1154.60
1155.90
1157.20
1158.50
1159.80
1161.10
1162.40
1163.70
1165.00
1166.30

1116.55
1117.75
1118.95
1120.15
1121.35
1122.55
1123.75
1124.95
1126.15
1127.35
1128.55
1129.75
1130.95
1132.15
1133.35
1134.55
1135.75
1136.95
1138.15
1139.35
1140.55
1141.75
1142.95
1144.15
1145.35

1096.55
1097.75
1098.95
1100.15
1101.35
1102.55
1103.75
1104.95
1106.15
1107.35
1108.55
1109.75
1110.95
1112.15
1113.35
1114.55
1115.75
1116.95
1118.15
1119.35
1120.55
1121.75
1122.95
1124.15
1125.35

1076.55
1077.75
1078.95
1080.15
1081.35
1082.55
1083.75
1084.95
1086.15
1087.35
1088.55
1089.75
1090.95
1092.15
1093.35
1094.55
1095.75
1096.95
1098.15
1099.35
1100.55
1101.75
1102.95
1104.15
1105.35

1056.55
1057.75
1058.95
1060.15
1061.35
1062.55
1063.75
1064.95
1066.15
1067.35
1068.55
1069.75
1070.95
1072.15
1073.35
1074.55
1075.75
1076.95
1078.15
1079.35
1080.55
1081.75
1082.95
1084.15
1085.35

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

KA2
RM

1036.55
1037.75
1038.95
1040.15
1041.35
1042.55
1043.75
1044.95
1046.15
1047.35
1048.55
1049.75
1050.95
1052.15
1053.35
1054.55
1055.75
1056.95
1058.15
1059.35
1060.55
1061.75
1062.95
1064.15
1065.35

1016.55
1017.75
1018.95
1020.15
1021.35
1022.55
1023.75
1024.95
1026.15
1027.35
1028.55
1029.75
1030.95
1032.15
1033.35
1034.55
1035.75
1036.95
1038.15
1039.35
1040.55
1041.75
1042.95
1044.15
1045.35

996.55
997.75
998.95
1000.15
1001.35
1002.55
1003.75
1004.95
1006.15
1007.35
1008.55
1009.75
1010.95
1012.15
1013.35
1014.55
1015.75
1016.95
1018.15
1019.35
1020.55
1021.75
1022.95
1024.15
1025.35

1265.10
1266.40
1267.70
1269.00
1270.30
1271.60
1272.90
1274.20
1275.50
1276.80
1278.10
1279.40
1280.70
1282.00
1283.30
1284.60
1285.90
1287.20
1288.50
1289.80
1291.10
1292.40
1293.70
1295.00
1296.30

1243.45
1244.75
1246.05
1247.35
1248.65
1249.95
1251.25
1252.55
1253.85
1255.15
1256.45
1257.75
1259.05
1260.35
1261.65
1262.95
1264.25
1265.55
1266.85
1268.15
1269.45
1270.75
1272.05
1273.35
1274.65

1221.75
1223.05
1224.35
1225.65
1226.95
1228.25
1229.55
1230.85
1232.15
1233.45
1234.75
1236.05
1237.35
1238.65
1239.95
1241.25
1242.55
1243.85
1245.15
1246.45
1247.75
1249.05
1250.35
1251.65
1252.95

99

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM
1200.10
1201.40
1202.70
1204.00
1205.30
1206.60
1207.90
1209.20
1210.50
1211.80
1213.10
1214.40
1215.70
1217.00
1218.30
1219.60
1220.90
1222.20
1223.50
1224.80
1226.10
1227.40
1228.70
1230.00
1231.30

1178.45
1179.75
1181.05
1182.35
1183.65
1184.95
1186.25
1187.55
1188.85
1190.15
1191.45
1192.75
1194.05
1195.35
1196.65
1197.95
1199.25
1200.55
1201.85
1203.15
1204.45
1205.75
1207.05
1208.35
1209.65

1156.75
1158.05
1159.35
1160.65
1161.95
1163.25
1164.55
1165.85
1167.15
1168.45
1169.75
1171.05
1172.35
1173.65
1174.95
1176.25
1177.55
1178.85
1180.15
1181.45
1182.75
1184.05
1185.35
1186.65
1187.95

1136.55
1137.75
1138.95
1140.15
1141.35
1142.55
1143.75
1144.95
1146.15
1147.35
1148.55
1149.75
1150.95
1152.15
1153.35
1154.60
1155.90
1157.20
1158.50
1159.80
1161.10
1162.40
1163.70
1165.00
1166.30

1116.55
1117.75
1118.95
1120.15
1121.35
1122.55
1123.75
1124.95
1126.15
1127.35
1128.55
1129.75
1130.95
1132.15
1133.35
1134.55
1135.75
1136.95
1138.15
1139.35
1140.55
1141.75
1142.95
1144.15
1145.35

KA8
RM

KA9
RM

KA10
RM

1096.55
1097.75
1098.95
1100.15
1101.35
1102.55
1103.75
1104.95
1106.15
1107.35
1108.55
1109.75
1110.95
1112.15
1113.35
1114.55
1115.75
1116.95
1118.15
1119.35
1120.55
1121.75
1122.95
1124.15
1125.35

1076.55
1077.75
1078.95
1080.15
1081.35
1082.55
1083.75
1084.95
1086.15
1087.35
1088.55
1089.75
1090.95
1092.15
1093.35
1094.55
1095.75
1096.95
1098.15
1099.35
1100.55
1101.75
1102.95
1104.15
1105.35

1056.55
1057.75
1058.95
1060.15
1061.35
1062.55
1063.75
1064.95
1066.15
1067.35
1068.55
1069.75
1070.95
1072.15
1073.35
1074.55
1075.75
1076.95
1078.15
1079.35
1080.55
1081.75
1082.95
1084.15
1085.35

P.U. (A) 35
9631
9636
9641
9646
9651
9656
9661
9666
9671
9676
9681
9686
9691
9696
9701
9706
9711
9716
9721
9726
9731
9736
9741
9746
9751
9756
9761
9766
9771
9776
9781
9786
9791
9796
9801
9806
9811
9816
9821
9826
9831
9836
9841
9846
9851
9856
9861
9866

9635
9640
9645
9650
9655
9660
9665
9670
9675
9680
9685
9690
9695
9700
9705
9710
9715
9720
9725
9730
9735
9740
9745
9750
9755
9760
9765
9770
9775
9780
9785
9790
9795
9800
9805
9810
9815
9820
9825
9830
9835
9840
9845
9850
9855
9860
9865
9870

1297.60
1298.90
1300.20
1301.50
1302.80
1304.10
1305.40
1306.70
1308.00
1309.30
1310.60
1311.90
1313.20
1314.50
1315.80
1317.10
1318.40
1319.70
1321.00
1322.30
1323.60
1324.90
1326.20
1327.50
1328.80
1330.10
1331.40
1332.70
1334.00
1335.30
1336.60
1337.90
1339.20
1340.50
1341.80
1343.10
1344.40
1345.70
1347.00
1348.30
1349.60
1350.90
1352.20
1353.50
1354.80
1356.10
1357.40
1358.70

1232.60
1233.90
1235.20
1236.50
1237.80
1239.10
1240.40
1241.70
1243.00
1244.30
1245.60
1246.90
1248.20
1249.50
1250.80
1252.10
1253.40
1254.70
1256.00
1257.30
1258.60
1259.90
1261.20
1262.50
1263.80
1265.10
1266.40
1267.70
1269.00
1270.30
1271.60
1272.90
1274.20
1275.50
1276.80
1278.10
1279.40
1280.70
1282.00
1283.30
1284.60
1285.90
1287.20
1288.50
1289.80
1291.10
1292.40
1293.70

1210.95
1212.25
1213.55
1214.85
1216.15
1217.45
1218.75
1220.05
1221.35
1222.65
1223.95
1225.25
1226.55
1227.85
1229.15
1230.45
1231.75
1233.05
1234.35
1235.65
1236.95
1238.25
1239.55
1240.85
1242.15
1243.45
1244.75
1246.05
1247.35
1248.65
1249.95
1251.25
1252.55
1253.85
1255.15
1256.45
1257.75
1259.05
1260.35
1261.65
1262.95
1264.25
1265.55
1266.85
1268.15
1269.45
1270.75
1272.05

1189.25
1190.55
1191.85
1193.15
1194.45
1195.75
1197.05
1198.35
1199.65
1200.95
1202.25
1203.55
1204.85
1206.15
1207.45
1208.75
1210.05
1211.35
1212.65
1213.95
1215.25
1216.55
1217.85
1219.15
1220.45
1221.75
1223.05
1224.35
1225.65
1226.95
1228.25
1229.55
1230.85
1232.15
1233.45
1234.75
1236.05
1237.35
1238.65
1239.95
1241.25
1242.55
1243.85
1245.15
1246.45
1247.75
1249.05
1250.35

1167.60
1168.90
1170.20
1171.50
1172.80
1174.10
1175.40
1176.70
1178.00
1179.30
1180.60
1181.90
1183.20
1184.50
1185.80
1187.10
1188.40
1189.70
1191.00
1192.30
1193.60
1194.90
1196.20
1197.50
1198.80
1200.10
1201.40
1202.70
1204.00
1205.30
1206.60
1207.90
1209.20
1210.50
1211.80
1213.10
1214.40
1215.70
1217.00
1218.30
1219.60
1220.90
1222.20
1223.50
1224.80
1226.10
1227.40
1228.70

1146.55
1147.75
1148.95
1150.15
1151.35
1152.55
1153.75
1155.05
1156.35
1157.65
1158.95
1160.25
1161.55
1162.85
1164.15
1165.45
1166.75
1168.05
1169.35
1170.65
1171.95
1173.25
1174.55
1175.85
1177.15
1178.45
1179.75
1181.05
1182.35
1183.65
1184.95
1186.25
1187.55
1188.85
1190.15
1191.45
1192.75
1194.05
1195.35
1196.65
1197.95
1199.25
1200.55
1201.85
1203.15
1204.45
1205.75
1207.05

1126.55
1127.75
1128.95
1130.15
1131.35
1132.55
1133.75
1134.95
1136.15
1137.35
1138.55
1139.75
1140.95
1142.15
1143.35
1144.55
1145.75
1146.95
1148.15
1149.35
1150.55
1151.75
1152.95
1154.15
1155.45
1156.75
1158.05
1159.35
1160.65
1161.95
1163.25
1164.55
1165.85
1167.15
1168.45
1169.75
1171.05
1172.35
1173.65
1174.95
1176.25
1177.55
1178.85
1180.15
1181.45
1182.75
1184.05
1185.35

1106.55
1107.75
1108.95
1110.15
1111.35
1112.55
1113.75
1114.95
1116.15
1117.35
1118.55
1119.75
1120.95
1122.15
1123.35
1124.55
1125.75
1126.95
1128.15
1129.35
1130.55
1131.75
1132.95
1134.15
1135.35
1136.55
1137.75
1138.95
1140.15
1141.35
1142.55
1143.75
1144.95
1146.15
1147.35
1148.55
1149.75
1150.95
1152.15
1153.35
1154.60
1155.90
1157.20
1158.50
1159.80
1161.10
1162.40
1163.70

1086.55
1087.75
1088.95
1090.15
1091.35
1092.55
1093.75
1094.95
1096.15
1097.35
1098.55
1099.75
1100.95
1102.15
1103.35
1104.55
1105.75
1106.95
1108.15
1109.35
1110.55
1111.75
1112.95
1114.15
1115.35
1116.55
1117.75
1118.95
1120.15
1121.35
1122.55
1123.75
1124.95
1126.15
1127.35
1128.55
1129.75
1130.95
1132.15
1133.35
1134.55
1135.75
1136.95
1138.15
1139.35
1140.55
1141.75
1142.95

1066.55
1067.75
1068.95
1070.15
1071.35
1072.55
1073.75
1074.95
1076.15
1077.35
1078.55
1079.75
1080.95
1082.15
1083.35
1084.55
1085.75
1086.95
1088.15
1089.35
1090.55
1091.75
1092.95
1094.15
1095.35
1096.55
1097.75
1098.95
1100.15
1101.35
1102.55
1103.75
1104.95
1106.15
1107.35
1108.55
1109.75
1110.95
1112.15
1113.35
1114.55
1115.75
1116.95
1118.15
1119.35
1120.55
1121.75
1122.95

1046.55
1047.75
1048.95
1050.15
1051.35
1052.55
1053.75
1054.95
1056.15
1057.35
1058.55
1059.75
1060.95
1062.15
1063.35
1064.55
1065.75
1066.95
1068.15
1069.35
1070.55
1071.75
1072.95
1074.15
1075.35
1076.55
1077.75
1078.95
1080.15
1081.35
1082.55
1083.75
1084.95
1086.15
1087.35
1088.55
1089.75
1090.95
1092.15
1093.35
1094.55
1095.75
1096.95
1098.15
1099.35
1100.55
1101.75
1102.95

100

1026.55
1027.75
1028.95
1030.15
1031.35
1032.55
1033.75
1034.95
1036.15
1037.35
1038.55
1039.75
1040.95
1042.15
1043.35
1044.55
1045.75
1046.95
1048.15
1049.35
1050.55
1051.75
1052.95
1054.15
1055.35
1056.55
1057.75
1058.95
1060.15
1061.35
1062.55
1063.75
1064.95
1066.15
1067.35
1068.55
1069.75
1070.95
1072.15
1073.35
1074.55
1075.75
1076.95
1078.15
1079.35
1080.55
1081.75
1082.95

1297.60
1298.90
1300.20
1301.50
1302.80
1304.10
1305.40
1306.70
1308.00
1309.30
1310.60
1311.90
1313.20
1314.50
1315.80
1317.10
1318.40
1319.70
1321.00
1322.30
1323.60
1324.90
1326.20
1327.50
1328.80
1330.10
1331.40
1332.70
1334.00
1335.30
1336.60
1337.90
1339.20
1340.50
1341.80
1343.10
1344.40
1345.70
1347.00
1348.30
1349.60
1350.90
1352.20
1353.50
1354.80
1356.10
1357.40
1358.70

1275.95
1277.25
1278.55
1279.85
1281.15
1282.45
1283.75
1285.05
1286.35
1287.65
1288.95
1290.25
1291.55
1292.85
1294.15
1295.45
1296.75
1298.05
1299.35
1300.65
1301.95
1303.25
1304.55
1305.85
1307.15
1308.45
1309.75
1311.05
1312.35
1313.65
1314.95
1316.25
1317.55
1318.85
1320.15
1321.45
1322.75
1324.05
1325.35
1326.65
1327.95
1329.25
1330.55
1331.85
1333.15
1334.45
1335.75
1337.05

1254.25
1255.55
1256.85
1258.15
1259.45
1260.75
1262.05
1263.35
1264.65
1265.95
1267.25
1268.55
1269.85
1271.15
1272.45
1273.75
1275.05
1276.35
1277.65
1278.95
1280.25
1281.55
1282.85
1284.15
1285.45
1286.75
1288.05
1289.35
1290.65
1291.95
1293.25
1294.55
1295.85
1297.15
1298.45
1299.75
1301.05
1302.35
1303.65
1304.95
1306.25
1307.55
1308.85
1310.15
1311.45
1312.75
1314.05
1315.35

1232.60
1233.90
1235.20
1236.50
1237.80
1239.10
1240.40
1241.70
1243.00
1244.30
1245.60
1246.90
1248.20
1249.50
1250.80
1252.10
1253.40
1254.70
1256.00
1257.30
1258.60
1259.90
1261.20
1262.50
1263.80
1265.10
1266.40
1267.70
1269.00
1270.30
1271.60
1272.90
1274.20
1275.50
1276.80
1278.10
1279.40
1280.70
1282.00
1283.30
1284.60
1285.90
1287.20
1288.50
1289.80
1291.10
1292.40
1293.70

1210.95
1212.25
1213.55
1214.85
1216.15
1217.45
1218.75
1220.05
1221.35
1222.65
1223.95
1225.25
1226.55
1227.85
1229.15
1230.45
1231.75
1233.05
1234.35
1235.65
1236.95
1238.25
1239.55
1240.85
1242.15
1243.45
1244.75
1246.05
1247.35
1248.65
1249.95
1251.25
1252.55
1253.85
1255.15
1256.45
1257.75
1259.05
1260.35
1261.65
1262.95
1264.25
1265.55
1266.85
1268.15
1269.45
1270.75
1272.05

1189.25
1190.55
1191.85
1193.15
1194.45
1195.75
1197.05
1198.35
1199.65
1200.95
1202.25
1203.55
1204.85
1206.15
1207.45
1208.75
1210.05
1211.35
1212.65
1213.95
1215.25
1216.55
1217.85
1219.15
1220.45
1221.75
1223.05
1224.35
1225.65
1226.95
1228.25
1229.55
1230.85
1232.15
1233.45
1234.75
1236.05
1237.35
1238.65
1239.95
1241.25
1242.55
1243.85
1245.15
1246.45
1247.75
1249.05
1250.35

1167.60
1168.90
1170.20
1171.50
1172.80
1174.10
1175.40
1176.70
1178.00
1179.30
1180.60
1181.90
1183.20
1184.50
1185.80
1187.10
1188.40
1189.70
1191.00
1192.30
1193.60
1194.90
1196.20
1197.50
1198.80
1200.10
1201.40
1202.70
1204.00
1205.30
1206.60
1207.90
1209.20
1210.50
1211.80
1213.10
1214.40
1215.70
1217.00
1218.30
1219.60
1220.90
1222.20
1223.50
1224.80
1226.10
1227.40
1228.70

1146.55
1147.75
1148.95
1150.15
1151.35
1152.55
1153.75
1155.05
1156.35
1157.65
1158.95
1160.25
1161.55
1162.85
1164.15
1165.45
1166.75
1168.05
1169.35
1170.65
1171.95
1173.25
1174.55
1175.85
1177.15
1178.45
1179.75
1181.05
1182.35
1183.65
1184.95
1186.25
1187.55
1188.85
1190.15
1191.45
1192.75
1194.05
1195.35
1196.65
1197.95
1199.25
1200.55
1201.85
1203.15
1204.45
1205.75
1207.05

1126.55
1127.75
1128.95
1130.15
1131.35
1132.55
1133.75
1134.95
1136.15
1137.35
1138.55
1139.75
1140.95
1142.15
1143.35
1144.55
1145.75
1146.95
1148.15
1149.35
1150.55
1151.75
1152.95
1154.15
1155.45
1156.75
1158.05
1159.35
1160.65
1161.95
1163.25
1164.55
1165.85
1167.15
1168.45
1169.75
1171.05
1172.35
1173.65
1174.95
1176.25
1177.55
1178.85
1180.15
1181.45
1182.75
1184.05
1185.35

1106.55
1107.75
1108.95
1110.15
1111.35
1112.55
1113.75
1114.95
1116.15
1117.35
1118.55
1119.75
1120.95
1122.15
1123.35
1124.55
1125.75
1126.95
1128.15
1129.35
1130.55
1131.75
1132.95
1134.15
1135.35
1136.55
1137.75
1138.95
1140.15
1141.35
1142.55
1143.75
1144.95
1146.15
1147.35
1148.55
1149.75
1150.95
1152.15
1153.35
1154.60
1155.90
1157.20
1158.50
1159.80
1161.10
1162.40
1163.70

1086.55
1087.75
1088.95
1090.15
1091.35
1092.55
1093.75
1094.95
1096.15
1097.35
1098.55
1099.75
1100.95
1102.15
1103.35
1104.55
1105.75
1106.95
1108.15
1109.35
1110.55
1111.75
1112.95
1114.15
1115.35
1116.55
1117.75
1118.95
1120.15
1121.35
1122.55
1123.75
1124.95
1126.15
1127.35
1128.55
1129.75
1130.95
1132.15
1133.35
1134.55
1135.75
1136.95
1138.15
1139.35
1140.55
1141.75
1142.95

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan
Kategori

9875
9880
9885
9890
9895
9900
9905
9910
9915
9920
9925
9930
9935
9940
9945
9950
9955
9960
9965
9970
9975
9980
9985
9990
9995

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
9871
9876
9881
9886
9891
9896
9901
9906
9911
9916
9921
9926
9931
9936
9941
9946
9951
9956
9961
9966
9971
9976
9981
9986
9991

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

1360.00
1361.30
1362.60
1363.90
1365.20
1366.50
1367.80
1369.10
1370.40
1371.70
1373.00
1374.30
1375.60
1376.90
1378.20
1379.50
1380.80
1382.10
1383.40
1384.70
1386.00
1387.30
1388.60
1389.90
1391.20

K
RM

KA1
RM

KA2
RM

1295.00
1296.30
1297.60
1298.90
1300.20
1301.50
1302.80
1304.10
1305.40
1306.70
1308.00
1309.30
1310.60
1311.90
1313.20
1314.50
1315.80
1317.10
1318.40
1319.70
1321.00
1322.30
1323.60
1324.90
1326.20

1273.35
1274.65
1275.95
1277.25
1278.55
1279.85
1281.15
1282.45
1283.75
1285.05
1286.35
1287.65
1288.95
1290.25
1291.55
1292.85
1294.15
1295.45
1296.75
1298.05
1299.35
1300.65
1301.95
1303.25
1304.55

1251.65
1252.95
1254.25
1255.55
1256.85
1258.15
1259.45
1260.75
1262.05
1263.35
1264.65
1265.95
1267.25
1268.55
1269.85
1271.15
1272.45
1273.75
1275.05
1276.35
1277.65
1278.95
1280.25
1281.55
1282.85

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM
1230.00
1231.30
1232.60
1233.90
1235.20
1236.50
1237.80
1239.10
1240.40
1241.70
1243.00
1244.30
1245.60
1246.90
1248.20
1249.50
1250.80
1252.10
1253.40
1254.70
1256.00
1257.30
1258.60
1259.90
1261.20

1208.35
1209.65
1210.95
1212.25
1213.55
1214.85
1216.15
1217.45
1218.75
1220.05
1221.35
1222.65
1223.95
1225.25
1226.55
1227.85
1229.15
1230.45
1231.75
1233.05
1234.35
1235.65
1236.95
1238.25
1239.55

1186.65
1187.95
1189.25
1190.55
1191.85
1193.15
1194.45
1195.75
1197.05
1198.35
1199.65
1200.95
1202.25
1203.55
1204.85
1206.15
1207.45
1208.75
1210.05
1211.35
1212.65
1213.95
1215.25
1216.55
1217.85

1165.00
1166.30
1167.60
1168.90
1170.20
1171.50
1172.80
1174.10
1175.40
1176.70
1178.00
1179.30
1180.60
1181.90
1183.20
1184.50
1185.80
1187.10
1188.40
1189.70
1191.00
1192.30
1193.60
1194.90
1196.20

1144.15
1145.35
1146.55
1147.75
1148.95
1150.15
1151.35
1152.55
1153.75
1155.05
1156.35
1157.65
1158.95
1160.25
1161.55
1162.85
1164.15
1165.45
1166.75
1168.05
1169.35
1170.65
1171.95
1173.25
1174.55

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

KA2
RM

1124.15
1125.35
1126.55
1127.75
1128.95
1130.15
1131.35
1132.55
1133.75
1134.95
1136.15
1137.35
1138.55
1139.75
1140.95
1142.15
1143.35
1144.55
1145.75
1146.95
1148.15
1149.35
1150.55
1151.75
1152.95

1104.15
1105.35
1106.55
1107.75
1108.95
1110.15
1111.35
1112.55
1113.75
1114.95
1116.15
1117.35
1118.55
1119.75
1120.95
1122.15
1123.35
1124.55
1125.75
1126.95
1128.15
1129.35
1130.55
1131.75
1132.95

1084.15
1085.35
1086.55
1087.75
1088.95
1090.15
1091.35
1092.55
1093.75
1094.95
1096.15
1097.35
1098.55
1099.75
1100.95
1102.15
1103.35
1104.55
1105.75
1106.95
1108.15
1109.35
1110.55
1111.75
1112.95

1360.00
1361.30
1362.60
1363.90
1365.20
1366.50
1367.80
1369.10
1370.40
1371.70
1373.00
1374.30
1375.60
1376.90
1378.20
1379.50
1380.80
1382.10
1383.40
1384.70
1386.00
1387.30
1388.60
1389.90
1391.20

1338.35
1339.65
1340.95
1342.25
1343.55
1344.85
1346.15
1347.45
1348.75
1350.05
1351.35
1352.65
1353.95
1355.25
1356.55
1357.85
1359.15
1360.45
1361.75
1363.05
1364.35
1365.65
1366.95
1368.25
1369.55

1316.65
1317.95
1319.25
1320.55
1321.85
1323.15
1324.45
1325.75
1327.05
1328.35
1329.65
1330.95
1332.25
1333.55
1334.85
1336.15
1337.45
1338.75
1340.05
1341.35
1342.65
1343.95
1345.25
1346.55
1347.85

101

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM
1295.00
1296.30
1297.60
1298.90
1300.20
1301.50
1302.80
1304.10
1305.40
1306.70
1308.00
1309.30
1310.60
1311.90
1313.20
1314.50
1315.80
1317.10
1318.40
1319.70
1321.00
1322.30
1323.60
1324.90
1326.20

1273.35
1274.65
1275.95
1277.25
1278.55
1279.85
1281.15
1282.45
1283.75
1285.05
1286.35
1287.65
1288.95
1290.25
1291.55
1292.85
1294.15
1295.45
1296.75
1298.05
1299.35
1300.65
1301.95
1303.25
1304.55

1251.65
1252.95
1254.25
1255.55
1256.85
1258.15
1259.45
1260.75
1262.05
1263.35
1264.65
1265.95
1267.25
1268.55
1269.85
1271.15
1272.45
1273.75
1275.05
1276.35
1277.65
1278.95
1280.25
1281.55
1282.85

1230.00
1231.30
1232.60
1233.90
1235.20
1236.50
1237.80
1239.10
1240.40
1241.70
1243.00
1244.30
1245.60
1246.90
1248.20
1249.50
1250.80
1252.10
1253.40
1254.70
1256.00
1257.30
1258.60
1259.90
1261.20

1208.35
1209.65
1210.95
1212.25
1213.55
1214.85
1216.15
1217.45
1218.75
1220.05
1221.35
1222.65
1223.95
1225.25
1226.55
1227.85
1229.15
1230.45
1231.75
1233.05
1234.35
1235.65
1236.95
1238.25
1239.55

KA8
RM

KA9
RM

KA10
RM

1186.65
1187.95
1189.25
1190.55
1191.85
1193.15
1194.45
1195.75
1197.05
1198.35
1199.65
1200.95
1202.25
1203.55
1204.85
1206.15
1207.45
1208.75
1210.05
1211.35
1212.65
1213.95
1215.25
1216.55
1217.85

1165.00
1166.30
1167.60
1168.90
1170.20
1171.50
1172.80
1174.10
1175.40
1176.70
1178.00
1179.30
1180.60
1181.90
1183.20
1184.50
1185.80
1187.10
1188.40
1189.70
1191.00
1192.30
1193.60
1194.90
1196.20

1144.15
1145.35
1146.55
1147.75
1148.95
1150.15
1151.35
1152.55
1153.75
1155.05
1156.35
1157.65
1158.95
1160.25
1161.55
1162.85
1164.15
1165.45
1166.75
1168.05
1169.35
1170.65
1171.95
1173.25
1174.55

P.U. (A) 35
9996
10001
10006
10011
10016
10021
10026
10031
10036
10041
10046
10051
10056
10061
10066
10071
10076
10081
10086
10091
10096
10101
10106
10111
10116
10121
10126
10131
10136
10141
10146
10151
10156
10161
10166
10171
10176
10181
10186
10191
10196
10201
10206
10211
10216
10221
10226
10231

10000
10005
10010
10015
10020
10025
10030
10035
10040
10045
10050
10055
10060
10065
10070
10075
10080
10085
10090
10095
10100
10105
10110
10115
10120
10125
10130
10135
10140
10145
10150
10155
10160
10165
10170
10175
10180
10185
10190
10195
10200
10205
10210
10215
10220
10225
10230
10235

1392.50
1393.80
1395.10
1396.40
1397.70
1399.00
1400.30
1401.60
1402.90
1404.20
1405.50
1406.80
1408.10
1409.40
1410.70
1412.00
1413.30
1414.60
1415.90
1417.20
1418.50
1419.80
1421.10
1422.40
1423.70
1425.00
1426.30
1427.60
1428.90
1430.20
1431.50
1432.80
1434.10
1435.40
1436.70
1438.00
1439.30
1440.60
1441.90
1443.20
1444.50
1445.80
1447.10
1448.40
1449.70
1451.00
1452.30
1453.60

1327.50
1328.80
1330.10
1331.40
1332.70
1334.00
1335.30
1336.60
1337.90
1339.20
1340.50
1341.80
1343.10
1344.40
1345.70
1347.00
1348.30
1349.60
1350.90
1352.20
1353.50
1354.80
1356.10
1357.40
1358.70
1360.00
1361.30
1362.60
1363.90
1365.20
1366.50
1367.80
1369.10
1370.40
1371.70
1373.00
1374.30
1375.60
1376.90
1378.20
1379.50
1380.80
1382.10
1383.40
1384.70
1386.00
1387.30
1388.60

1305.85
1307.15
1308.45
1309.75
1311.05
1312.35
1313.65
1314.95
1316.25
1317.55
1318.85
1320.15
1321.45
1322.75
1324.05
1325.35
1326.65
1327.95
1329.25
1330.55
1331.85
1333.15
1334.45
1335.75
1337.05
1338.35
1339.65
1340.95
1342.25
1343.55
1344.85
1346.15
1347.45
1348.75
1350.05
1351.35
1352.65
1353.95
1355.25
1356.55
1357.85
1359.15
1360.45
1361.75
1363.05
1364.35
1365.65
1366.95

1284.15
1285.45
1286.75
1288.05
1289.35
1290.65
1291.95
1293.25
1294.55
1295.85
1297.15
1298.45
1299.75
1301.05
1302.35
1303.65
1304.95
1306.25
1307.55
1308.85
1310.15
1311.45
1312.75
1314.05
1315.35
1316.65
1317.95
1319.25
1320.55
1321.85
1323.15
1324.45
1325.75
1327.05
1328.35
1329.65
1330.95
1332.25
1333.55
1334.85
1336.15
1337.45
1338.75
1340.05
1341.35
1342.65
1343.95
1345.25

1262.50
1263.80
1265.10
1266.40
1267.70
1269.00
1270.30
1271.60
1272.90
1274.20
1275.50
1276.80
1278.10
1279.40
1280.70
1282.00
1283.30
1284.60
1285.90
1287.20
1288.50
1289.80
1291.10
1292.40
1293.70
1295.00
1296.30
1297.60
1298.90
1300.20
1301.50
1302.80
1304.10
1305.40
1306.70
1308.00
1309.30
1310.60
1311.90
1313.20
1314.50
1315.80
1317.10
1318.40
1319.70
1321.00
1322.30
1323.60

1240.85
1242.15
1243.45
1244.75
1246.05
1247.35
1248.65
1249.95
1251.25
1252.55
1253.85
1255.15
1256.45
1257.75
1259.05
1260.35
1261.65
1262.95
1264.25
1265.55
1266.85
1268.15
1269.45
1270.75
1272.05
1273.35
1274.65
1275.95
1277.25
1278.55
1279.85
1281.15
1282.45
1283.75
1285.05
1286.35
1287.65
1288.95
1290.25
1291.55
1292.85
1294.15
1295.45
1296.75
1298.05
1299.35
1300.65
1301.95

1219.15
1220.45
1221.75
1223.05
1224.35
1225.65
1226.95
1228.25
1229.55
1230.85
1232.15
1233.45
1234.75
1236.05
1237.35
1238.65
1239.95
1241.25
1242.55
1243.85
1245.15
1246.45
1247.75
1249.05
1250.35
1251.65
1252.95
1254.25
1255.55
1256.85
1258.15
1259.45
1260.75
1262.05
1263.35
1264.65
1265.95
1267.25
1268.55
1269.85
1271.15
1272.45
1273.75
1275.05
1276.35
1277.65
1278.95
1280.25

1197.50
1198.80
1200.10
1201.40
1202.70
1204.00
1205.30
1206.60
1207.90
1209.20
1210.50
1211.80
1213.10
1214.40
1215.70
1217.00
1218.30
1219.60
1220.90
1222.20
1223.50
1224.80
1226.10
1227.40
1228.70
1230.00
1231.30
1232.60
1233.90
1235.20
1236.50
1237.80
1239.10
1240.40
1241.70
1243.00
1244.30
1245.60
1246.90
1248.20
1249.50
1250.80
1252.10
1253.40
1254.70
1256.00
1257.30
1258.60

1175.85
1177.15
1178.45
1179.75
1181.05
1182.35
1183.65
1184.95
1186.25
1187.55
1188.85
1190.15
1191.45
1192.75
1194.05
1195.35
1196.65
1197.95
1199.25
1200.55
1201.85
1203.15
1204.45
1205.75
1207.05
1208.35
1209.65
1210.95
1212.25
1213.55
1214.85
1216.15
1217.45
1218.75
1220.05
1221.35
1222.65
1223.95
1225.25
1226.55
1227.85
1229.15
1230.45
1231.75
1233.05
1234.35
1235.65
1236.95

1154.15
1155.35
1156.75
1158.05
1159.35
1160.65
1161.95
1163.25
1164.55
1165.85
1167.15
1168.45
1169.75
1171.05
1172.35
1173.65
1174.95
1176.25
1177.55
1178.85
1180.15
1181.45
1182.75
1184.05
1185.35
1186.65
1187.95
1189.25
1190.55
1191.85
1193.15
1194.45
1195.75
1197.05
1198.35
1199.65
1200.95
1202.25
1203.55
1204.85
1206.15
1207.45
1208.75
1210.05
1211.35
1212.65
1213.95
1215.25

1134.15
1135.35
1136.55
1137.75
1138.95
1140.15
1141.35
1142.55
1143.75
1144.95
1146.15
1147.35
1148.55
1149.75
1150.95
1152.15
1153.35
1154.60
1155.90
1157.20
1158.50
1159.80
1161.10
1162.40
1163.70
1165.00
1166.30
1167.60
1168.90
1170.20
1171.50
1172.80
1174.10
1175.40
1176.70
1178.00
1179.30
1180.60
1181.90
1183.20
1184.50
1185.80
1187.10
1188.40
1189.70
1191.00
1192.30
1193.60

102

1114.15
1115.35
1116.55
1117.75
1118.95
1120.15
1121.35
1122.55
1123.75
1124.95
1126.15
1127.35
1128.55
1129.75
1130.95
1132.15
1133.35
1134.55
1135.75
1136.95
1138.15
1139.35
1140.55
1141.75
1142.95
1144.15
1145.35
1146.55
1147.75
1148.95
1150.15
1151.35
1152.55
1153.75
1155.05
1156.35
1157.65
1158.95
1160.25
1161.55
1162.85
1164.15
1165.45
1166.75
1168.05
1169.35
1170.65
1171.95

1392.50
1393.80
1395.10
1396.40
1397.70
1399.00
1400.30
1401.60
1402.90
1404.20
1405.50
1406.80
1408.10
1409.40
1410.70
1412.00
1413.30
1414.60
1415.90
1417.20
1418.50
1419.80
1421.10
1422.40
1423.70
1425.00
1426.30
1427.60
1428.90
1430.20
1431.50
1432.80
1434.10
1435.40
1436.70
1438.00
1439.30
1440.60
1441.90
1443.20
1444.50
1445.80
1447.10
1448.40
1449.70
1451.00
1452.30
1453.60

1370.85
1372.15
1373.45
1374.75
1376.05
1377.35
1378.65
1379.95
1381.25
1382.55
1383.85
1385.15
1386.45
1387.75
1389.05
1390.35
1391.65
1392.95
1394.25
1395.55
1396.85
1398.15
1399.45
1400.75
1402.05
1403.35
1404.65
1405.95
1407.25
1408.55
1409.85
1411.15
1412.45
1413.75
1415.05
1416.35
1417.65
1418.95
1420.25
1421.55
1422.85
1424.15
1425.45
1426.75
1428.05
1429.35
1430.65
1431.95

1349.15
1350.45
1351.75
1353.05
1354.35
1355.65
1356.95
1358.25
1359.55
1360.85
1362.15
1363.45
1364.75
1366.05
1367.35
1368.65
1369.95
1371.25
1372.55
1373.85
1375.15
1376.45
1377.75
1379.05
1380.35
1381.65
1382.95
1384.25
1385.55
1386.85
1388.15
1389.45
1390.75
1392.05
1393.35
1394.65
1395.95
1397.25
1398.55
1399.85
1401.15
1402.45
1403.75
1405.05
1406.35
1407.65
1408.95
1410.25

1327.50
1328.80
1330.10
1331.40
1332.70
1334.00
1335.30
1336.60
1337.90
1339.20
1340.50
1341.80
1343.10
1344.40
1345.70
1347.00
1348.30
1349.60
1350.90
1352.20
1353.50
1354.80
1356.10
1357.40
1358.70
1360.00
1361.30
1362.60
1363.90
1365.20
1366.50
1367.80
1369.10
1370.40
1371.70
1373.00
1374.30
1375.60
1376.90
1378.20
1379.50
1380.80
1382.10
1383.40
1384.70
1386.00
1387.30
1388.60

1305.85
1307.15
1308.45
1309.75
1311.05
1312.35
1313.65
1314.95
1316.25
1317.55
1318.85
1320.15
1321.45
1322.75
1324.05
1325.35
1326.65
1327.95
1329.25
1330.55
1331.85
1333.15
1334.45
1335.75
1337.05
1338.35
1339.65
1340.95
1342.25
1343.55
1344.85
1346.15
1347.45
1348.75
1350.05
1351.35
1352.65
1353.95
1355.25
1356.55
1357.85
1359.15
1360.45
1361.75
1363.05
1364.35
1365.65
1366.95

1284.15
1285.45
1286.75
1288.05
1289.35
1290.65
1291.95
1293.25
1294.55
1295.85
1297.15
1298.45
1299.75
1301.05
1302.35
1303.65
1304.95
1306.25
1307.55
1308.85
1310.15
1311.45
1312.75
1314.05
1315.35
1316.65
1317.95
1319.25
1320.55
1321.85
1323.15
1324.45
1325.75
1327.05
1328.35
1329.65
1330.95
1332.25
1333.55
1334.85
1336.15
1337.45
1338.75
1340.05
1341.35
1342.65
1343.95
1345.25

1262.50
1263.80
1265.10
1266.40
1267.70
1269.00
1270.30
1271.60
1272.90
1274.20
1275.50
1276.80
1278.10
1279.40
1280.70
1282.00
1283.30
1284.60
1285.90
1287.20
1288.50
1289.80
1291.10
1292.40
1293.70
1295.00
1296.30
1297.60
1298.90
1300.20
1301.50
1302.80
1304.10
1305.40
1306.70
1308.00
1309.30
1310.60
1311.90
1313.20
1314.50
1315.80
1317.10
1318.40
1319.70
1321.00
1322.30
1323.60

1240.85
1242.15
1243.45
1244.75
1246.05
1247.35
1248.65
1249.95
1251.25
1252.55
1253.85
1255.15
1256.45
1257.75
1259.05
1260.35
1261.65
1262.95
1264.25
1265.55
1266.85
1268.15
1269.45
1270.75
1272.05
1273.35
1274.65
1275.95
1277.25
1278.55
1279.85
1281.15
1282.45
1283.75
1285.05
1286.35
1287.65
1288.95
1290.25
1291.55
1292.85
1294.15
1295.45
1296.75
1298.05
1299.35
1300.65
1301.95

1219.15
1220.45
1221.75
1223.05
1224.35
1225.65
1226.95
1228.25
1229.55
1230.85
1232.15
1233.45
1234.75
1236.05
1237.35
1238.65
1239.95
1241.25
1242.55
1243.85
1245.15
1246.45
1247.75
1249.05
1250.35
1251.65
1252.95
1254.25
1255.55
1256.85
1258.15
1259.45
1260.75
1262.05
1263.35
1264.65
1265.95
1267.25
1268.55
1269.85
1271.15
1272.45
1273.75
1275.05
1276.35
1277.65
1278.95
1280.25

1197.50
1198.80
1200.10
1201.40
1202.70
1204.00
1205.30
1206.60
1207.90
1209.20
1210.50
1211.80
1213.10
1214.40
1215.70
1217.00
1218.30
1219.60
1220.90
1222.20
1223.50
1224.80
1226.10
1227.40
1228.70
1230.00
1231.30
1232.60
1233.90
1235.20
1236.50
1237.80
1239.10
1240.40
1241.70
1243.00
1244.30
1245.60
1246.90
1248.20
1249.50
1250.80
1252.10
1253.40
1254.70
1256.00
1257.30
1258.60

1175.85
1177.15
1178.45
1179.75
1181.05
1182.35
1183.65
1184.95
1186.25
1187.55
1188.85
1190.15
1191.45
1192.75
1194.05
1195.35
1196.65
1197.95
1199.25
1200.55
1201.85
1203.15
1204.45
1205.75
1207.05
1208.35
1209.65
1210.95
1212.25
1213.55
1214.85
1216.15
1217.45
1218.75
1220.05
1221.35
1222.65
1223.95
1225.25
1226.55
1227.85
1229.15
1230.45
1231.75
1233.05
1234.35
1235.65
1236.95

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan
Kategori

10240
10245
10250
10255
10260
10265
10270
10275
10280
10285
10290
10295
10300
10305
10310
10315
10320
10325
10330
10335
10340
10345
10350
10355
10360

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
10236
10241
10246
10251
10256
10261
10266
10271
10276
10281
10286
10291
10296
10301
10306
10311
10316
10321
10326
10331
10336
10341
10346
10351
10356

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

1454.90
1456.20
1457.50
1458.80
1460.10
1461.40
1462.70
1464.00
1465.30
1466.60
1467.90
1469.20
1470.50
1471.80
1473.10
1474.40
1475.70
1477.00
1478.30
1479.60
1480.90
1482.20
1483.50
1484.80
1486.10

K
RM

KA1
RM

KA2
RM

1389.90
1391.20
1392.50
1393.80
1395.10
1396.40
1397.70
1399.00
1400.30
1401.60
1402.90
1404.20
1405.50
1406.80
1408.10
1409.40
1410.70
1412.00
1413.30
1414.60
1415.90
1417.20
1418.50
1419.80
1421.10

1368.25
1369.55
1370.85
1372.15
1373.45
1374.75
1376.05
1377.35
1378.65
1379.95
1381.25
1382.55
1383.85
1385.15
1386.45
1387.75
1389.05
1390.35
1391.65
1392.95
1394.25
1395.55
1396.85
1398.15
1399.45

1346.55
1347.85
1349.15
1350.45
1351.75
1353.05
1354.35
1355.65
1356.95
1358.25
1359.55
1360.85
1362.15
1363.45
1364.75
1366.05
1367.35
1368.65
1369.95
1371.25
1372.55
1373.85
1375.15
1376.45
1377.75

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM
1324.90
1326.20
1327.50
1328.80
1330.10
1331.40
1332.70
1334.00
1335.30
1336.60
1337.90
1339.20
1340.50
1341.80
1343.10
1344.40
1345.70
1347.00
1348.30
1349.60
1350.90
1352.20
1353.50
1354.80
1356.10

1303.25
1304.55
1305.85
1307.15
1308.45
1309.75
1311.05
1312.35
1313.65
1314.95
1316.25
1317.55
1318.85
1320.15
1321.45
1322.75
1324.05
1325.35
1326.65
1327.95
1329.25
1330.55
1331.85
1333.15
1334.45

1281.55
1282.85
1284.15
1285.45
1286.75
1288.05
1289.35
1290.65
1291.95
1293.25
1294.55
1295.85
1297.15
1298.45
1299.75
1301.05
1302.35
1303.65
1304.95
1306.25
1307.55
1308.85
1310.15
1311.45
1312.75

1259.90
1261.20
1262.50
1263.80
1265.10
1266.40
1267.70
1269.00
1270.30
1271.60
1272.90
1274.20
1275.50
1276.80
1278.10
1279.40
1280.70
1282.00
1283.30
1284.60
1285.90
1287.20
1288.50
1289.80
1291.10

1238.25
1239.55
1240.85
1242.15
1243.45
1244.75
1246.05
1247.35
1248.65
1249.95
1251.25
1252.55
1253.85
1255.15
1256.45
1257.75
1259.05
1260.35
1261.65
1262.95
1264.25
1265.55
1266.85
1268.15
1269.45

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

KA2
RM

1216.55
1217.85
1219.15
1220.45
1221.75
1223.05
1224.35
1225.65
1226.95
1228.25
1229.55
1230.85
1232.15
1233.45
1234.75
1236.05
1237.35
1238.65
1239.95
1241.25
1242.55
1243.85
1245.15
1246.45
1247.75

1194.90
1196.20
1197.50
1198.80
1200.10
1201.40
1202.70
1204.00
1205.30
1206.60
1207.90
1209.20
1210.50
1211.80
1213.10
1214.40
1215.70
1217.00
1218.30
1219.60
1220.90
1222.20
1223.50
1224.80
1226.10

1173.25
1174.55
1175.85
1177.15
1178.45
1179.75
1181.05
1182.35
1183.65
1184.95
1186.25
1187.55
1188.85
1190.15
1191.45
1192.75
1194.05
1195.35
1196.65
1197.95
1199.25
1200.55
1201.85
1203.15
1204.45

1454.90
1456.20
1457.50
1458.80
1460.10
1461.40
1462.70
1464.00
1465.30
1466.60
1467.90
1469.20
1470.50
1471.80
1473.10
1474.40
1475.70
1477.00
1478.30
1479.60
1480.90
1482.20
1483.50
1484.80
1486.10

1433.25
1434.55
1435.85
1437.15
1438.45
1439.75
1441.05
1442.35
1443.65
1444.95
1446.25
1447.55
1448.85
1450.15
1451.45
1452.75
1454.05
1455.35
1456.65
1457.95
1459.25
1460.55
1461.85
1463.15
1464.45

1411.55
1412.85
1414.15
1415.45
1416.75
1418.05
1419.35
1420.65
1421.95
1423.25
1424.55
1425.85
1427.15
1428.45
1429.75
1431.05
1432.35
1433.65
1434.95
1436.25
1437.55
1438.85
1440.15
1441.45
1442.75

103

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM
1389.90
1391.20
1392.50
1393.80
1395.10
1396.40
1397.70
1399.00
1400.30
1401.60
1402.90
1404.20
1405.50
1406.80
1408.10
1409.40
1410.70
1412.00
1413.30
1414.60
1415.90
1417.20
1418.50
1419.80
1421.10

1368.25
1369.55
1370.85
1372.15
1373.45
1374.75
1376.05
1377.35
1378.65
1379.95
1381.25
1382.55
1383.85
1385.15
1386.45
1387.75
1389.05
1390.35
1391.65
1392.95
1394.25
1395.55
1396.85
1398.15
1399.45

1346.55
1347.85
1349.15
1350.45
1351.75
1353.05
1354.35
1355.65
1356.95
1358.25
1359.55
1360.85
1362.15
1363.45
1364.75
1366.05
1367.35
1368.65
1369.95
1371.25
1372.55
1373.85
1375.15
1376.45
1377.75

1324.90
1326.20
1327.50
1328.80
1330.10
1331.40
1332.70
1334.00
1335.30
1336.60
1337.90
1339.20
1340.50
1341.80
1343.10
1344.40
1345.70
1347.00
1348.30
1349.60
1350.90
1352.20
1353.50
1354.80
1356.10

1303.25
1304.55
1305.85
1307.15
1308.45
1309.75
1311.05
1312.35
1313.65
1314.95
1316.25
1317.55
1318.85
1320.15
1321.45
1322.75
1324.05
1325.35
1326.65
1327.95
1329.25
1330.55
1331.85
1333.15
1334.45

KA8
RM

KA9
RM

KA10
RM

1281.55
1282.85
1284.15
1285.45
1286.75
1288.05
1289.35
1290.65
1291.95
1293.25
1294.55
1295.85
1297.15
1298.45
1299.75
1301.05
1302.35
1303.65
1304.95
1306.25
1307.55
1308.85
1310.15
1311.45
1312.75

1259.90
1261.20
1262.50
1263.80
1265.10
1266.40
1267.70
1269.00
1270.30
1271.60
1272.90
1274.20
1275.50
1276.80
1278.10
1279.40
1280.70
1282.00
1283.30
1284.60
1285.90
1287.20
1288.50
1289.80
1291.10

1238.25
1239.55
1240.85
1242.15
1243.45
1244.75
1246.05
1247.35
1248.65
1249.95
1251.25
1252.55
1253.85
1255.15
1256.45
1257.75
1259.05
1260.35
1261.65
1262.95
1264.25
1265.55
1266.85
1268.15
1269.45

P.U. (A) 35

10361
10366
10371
10376
10381
10386
10391
10396
10401
10406
10411
10416
10421
10426
10431
10436
10441
10446
10451
10456
10461
10466
10471
10476
10481
10486
10491
10496
10501
10506
10511
10516
10521
10526
10531
10536
10541
10546
10551
10556
10561
10566
10571
10576
10581
10586
10591
10596

10365
10370
10375
10380
10385
10390
10395
10400
10405
10410
10415
10420
10425
10430
10435
10440
10445
10450
10455
10460
10465
10470
10475
10480
10485
10490
10495
10500
10505
10510
10515
10520
10525
10530
10535
10540
10545
10550
10555
10560
10565
10570
10575
10580
10585
10590
10595
10600

1487.40
1488.70
1490.00
1491.30
1492.60
1493.90
1495.20
1496.50
1497.80
1499.10
1500.40
1501.70
1503.00
1504.30
1505.60
1506.90
1508.20
1509.50
1510.80
1512.10
1513.40
1514.70
1516.00
1517.30
1518.60
1519.90
1521.20
1522.50
1523.80
1525.10
1526.40
1527.70
1529.00
1530.30
1531.60
1532.90
1534.20
1535.50
1536.80
1538.10
1539.40
1540.70
1542.00
1543.30
1544.60
1545.90
1547.20
1548.50

1422.40
1423.70
1425.00
1426.30
1427.60
1428.90
1430.20
1431.50
1432.80
1434.10
1435.40
1436.70
1438.00
1439.30
1440.60
1441.90
1443.20
1444.50
1445.80
1447.10
1448.40
1449.70
1451.00
1452.30
1453.60
1454.90
1456.20
1457.50
1458.80
1460.10
1461.40
1462.70
1464.00
1465.30
1466.60
1467.90
1469.20
1470.50
1471.80
1473.10
1474.40
1475.70
1477.00
1478.30
1479.60
1480.90
1482.20
1483.50

1400.75
1402.05
1403.35
1404.65
1405.95
1407.25
1408.55
1409.85
1411.15
1412.45
1413.75
1415.05
1416.35
1417.65
1418.95
1420.25
1421.55
1422.85
1424.15
1425.45
1426.75
1428.05
1429.35
1430.65
1431.95
1433.25
1434.55
1435.85
1437.15
1438.45
1439.75
1441.05
1442.35
1443.65
1444.95
1446.25
1447.55
1448.85
1450.15
1451.45
1452.75
1454.05
1455.35
1456.65
1457.95
1459.25
1460.55
1461.85

1379.05
1380.35
1381.65
1382.95
1384.25
1385.55
1386.85
1388.15
1389.45
1390.75
1392.05
1393.35
1394.65
1395.95
1397.25
1398.55
1399.85
1401.15
1402.45
1403.75
1405.05
1406.35
1407.65
1408.95
1410.25
1411.55
1412.85
1414.15
1415.45
1416.75
1418.05
1419.35
1420.65
1421.95
1423.25
1424.55
1425.85
1427.15
1428.45
1429.75
1431.05
1432.35
1433.65
1434.95
1436.25
1437.55
1438.85
1440.15

1357.40
1358.70
1360.00
1361.30
1362.60
1363.90
1365.20
1366.50
1367.80
1369.10
1370.40
1371.70
1373.00
1374.30
1375.60
1376.90
1378.20
1379.50
1380.80
1382.10
1383.40
1384.70
1386.00
1387.30
1388.60
1389.90
1391.20
1392.50
1393.80
1395.10
1396.40
1397.70
1399.00
1400.30
1401.60
1402.90
1404.20
1405.50
1406.80
1408.10
1409.40
1410.70
1412.00
1413.30
1414.60
1415.90
1417.20
1418.50

1335.75
1337.05
1338.35
1339.65
1340.95
1342.25
1343.55
1344.85
1346.15
1347.45
1348.75
1350.05
1351.35
1352.65
1353.95
1355.25
1356.55
1357.85
1359.15
1360.45
1361.75
1363.05
1364.35
1365.65
1366.95
1368.25
1369.55
1370.85
1372.15
1373.45
1374.75
1376.05
1377.35
1378.65
1379.95
1381.25
1382.55
1383.85
1385.15
1386.45
1387.75
1389.05
1390.35
1391.65
1392.95
1394.25
1395.55
1396.85

1314.05
1315.35
1316.65
1317.95
1319.25
1320.55
1321.85
1323.15
1324.45
1325.75
1327.05
1328.35
1329.65
1330.95
1332.25
1333.55
1334.85
1336.15
1337.45
1338.75
1340.05
1341.35
1342.65
1343.95
1345.25
1346.55
1347.85
1349.15
1350.45
1351.75
1353.05
1354.35
1355.65
1356.95
1358.25
1359.55
1360.85
1362.15
1363.45
1364.75
1366.05
1367.35
1368.65
1369.95
1371.25
1372.55
1373.85
1375.15

1292.40
1293.70
1295.00
1296.30
1297.60
1298.90
1300.20
1301.50
1302.80
1304.10
1305.40
1306.70
1308.00
1309.30
1310.60
1311.90
1313.20
1314.50
1315.80
1317.10
1318.40
1319.70
1321.00
1322.30
1323.60
1324.90
1326.20
1327.50
1328.80
1330.10
1331.40
1332.70
1334.00
1335.30
1336.60
1337.90
1339.20
1340.50
1341.80
1343.10
1344.40
1345.70
1347.00
1348.30
1349.60
1350.90
1352.20
1353.50

1270.75
1272.05
1273.35
1274.65
1275.95
1277.25
1278.55
1279.85
1281.15
1282.45
1283.75
1285.05
1286.35
1287.65
1288.95
1290.25
1291.55
1292.85
1294.15
1295.45
1296.75
1298.05
1299.35
1300.65
1301.95
1303.25
1304.55
1305.85
1307.15
1308.45
1309.75
1311.05
1312.35
1313.65
1314.95
1316.25
1317.55
1318.85
1320.15
1321.45
1322.75
1324.05
1325.35
1326.65
1327.95
1329.25
1330.55
1331.85

1249.05
1250.35
1251.65
1252.95
1254.25
1255.55
1256.85
1258.15
1259.45
1260.75
1262.05
1263.35
1264.65
1265.95
1267.25
1268.55
1269.85
1271.15
1272.45
1273.75
1275.05
1276.35
1277.65
1278.95
1280.25
1281.55
1282.85
1284.15
1285.45
1286.75
1288.05
1289.35
1290.65
1291.95
1293.25
1294.55
1295.85
1297.15
1298.45
1299.75
1301.05
1302.35
1303.65
1304.95
1306.25
1307.55
1308.85
1310.15

1227.40
1228.70
1230.00
1231.30
1232.60
1233.90
1235.20
1236.50
1237.80
1239.10
1240.40
1241.70
1243.00
1244.30
1245.60
1246.90
1248.20
1249.50
1250.80
1252.10
1253.40
1254.70
1256.00
1257.30
1258.60
1259.90
1261.20
1262.50
1263.80
1265.10
1266.40
1267.70
1269.00
1270.30
1271.60
1272.90
1274.20
1275.50
1276.80
1278.10
1279.40
1280.70
1282.00
1283.30
1284.60
1285.90
1287.20
1288.50

104

1205.75
1207.05
1208.35
1209.65
1210.95
1212.25
1213.55
1214.85
1216.15
1217.45
1218.75
1220.05
1221.35
1222.65
1223.95
1225.25
1226.55
1227.85
1229.15
1230.45
1231.75
1233.05
1234.35
1235.65
1236.95
1238.25
1239.55
1240.85
1242.15
1243.45
1244.75
1246.05
1247.35
1248.65
1249.95
1251.25
1252.55
1253.85
1255.15
1256.45
1257.75
1259.05
1260.35
1261.65
1262.95
1264.25
1265.55
1266.85

1487.40
1488.70
1490.00
1491.30
1492.60
1493.90
1495.20
1496.50
1497.80
1499.10
1500.40
1501.70
1503.00
1504.30
1505.60
1506.90
1508.20
1509.50
1510.80
1512.10
1513.40
1514.70
1516.00
1517.30
1518.60
1519.90
1521.20
1522.50
1523.80
1525.10
1526.40
1527.70
1529.00
1530.30
1531.60
1532.90
1534.20
1535.50
1536.80
1538.10
1539.40
1540.70
1542.00
1543.30
1544.60
1545.90
1547.20
1548.50

1465.75
1467.05
1468.35
1469.65
1470.95
1472.25
1473.55
1474.85
1476.15
1477.45
1478.75
1480.05
1481.35
1482.65
1483.95
1485.25
1486.55
1487.85
1489.15
1490.45
1491.75
1493.05
1494.35
1495.65
1496.95
1498.25
1499.55
1500.85
1502.15
1503.45
1504.75
1506.05
1507.35
1508.65
1509.95
1511.25
1512.55
1513.85
1515.15
1516.45
1517.75
1519.05
1520.35
1521.65
1522.95
1524.25
1525.55
1526.85

1444.05
1445.35
1446.65
1447.95
1449.25
1450.55
1451.85
1453.15
1454.45
1455.75
1457.05
1458.35
1459.65
1460.95
1462.25
1463.55
1464.85
1466.15
1467.45
1468.75
1470.05
1471.35
1472.65
1473.95
1475.25
1476.55
1477.85
1479.15
1480.45
1481.75
1483.05
1484.35
1485.65
1486.95
1488.25
1489.55
1490.85
1492.15
1493.45
1494.75
1496.05
1497.35
1498.65
1499.95
1501.25
1502.55
1503.85
1505.15

1422.40
1423.70
1425.00
1426.30
1427.60
1428.90
1430.20
1431.50
1432.80
1434.10
1435.40
1436.70
1438.00
1439.30
1440.60
1441.90
1443.20
1444.50
1445.80
1447.10
1448.40
1449.70
1451.00
1452.30
1453.60
1454.90
1456.20
1457.50
1458.80
1460.10
1461.40
1462.70
1464.00
1465.30
1466.60
1467.90
1469.20
1470.50
1471.80
1473.10
1474.40
1475.70
1477.00
1478.30
1479.60
1480.90
1482.20
1483.50

1400.75
1402.05
1403.35
1404.65
1405.95
1407.25
1408.55
1409.85
1411.15
1412.45
1413.75
1415.05
1416.35
1417.65
1418.95
1420.25
1421.55
1422.85
1424.15
1425.45
1426.75
1428.05
1429.35
1430.65
1431.95
1433.25
1434.55
1435.85
1437.15
1438.45
1439.75
1441.05
1442.35
1443.65
1444.95
1446.25
1447.55
1448.85
1450.15
1451.45
1452.75
1454.05
1455.35
1456.65
1457.95
1459.25
1460.55
1461.85

1379.05
1380.35
1381.65
1382.95
1384.25
1385.55
1386.85
1388.15
1389.45
1390.75
1392.05
1393.35
1394.65
1395.95
1397.25
1398.55
1399.85
1401.15
1402.45
1403.75
1405.05
1406.35
1407.65
1408.95
1410.25
1411.55
1412.85
1414.15
1415.45
1416.75
1418.05
1419.35
1420.65
1421.95
1423.25
1424.55
1425.85
1427.15
1428.45
1429.75
1431.05
1432.35
1433.65
1434.95
1436.25
1437.55
1438.85
1440.15

1357.40
1358.70
1360.00
1361.30
1362.60
1363.90
1365.20
1366.50
1367.80
1369.10
1370.40
1371.70
1373.00
1374.30
1375.60
1376.90
1378.20
1379.50
1380.80
1382.10
1383.40
1384.70
1386.00
1387.30
1388.60
1389.90
1391.20
1392.50
1393.80
1395.10
1396.40
1397.70
1399.00
1400.30
1401.60
1402.90
1404.20
1405.50
1406.80
1408.10
1409.40
1410.70
1412.00
1413.30
1414.60
1415.90
1417.20
1418.50

1335.75
1337.05
1338.35
1339.65
1340.95
1342.25
1343.55
1344.85
1346.15
1347.45
1348.75
1350.05
1351.35
1352.65
1353.95
1355.25
1356.55
1357.85
1359.15
1360.45
1361.75
1363.05
1364.35
1365.65
1366.95
1368.25
1369.55
1370.85
1372.15
1373.45
1374.75
1376.05
1377.35
1378.65
1379.95
1381.25
1382.55
1383.85
1385.15
1386.45
1387.75
1389.05
1390.35
1391.65
1392.95
1394.25
1395.55
1396.85

1314.05
1315.35
1316.65
1317.95
1319.25
1320.55
1321.85
1323.15
1324.45
1325.75
1327.05
1328.35
1329.65
1330.95
1332.25
1333.55
1334.85
1336.15
1337.45
1338.75
1340.05
1341.35
1342.65
1343.95
1345.25
1346.55
1347.85
1349.15
1350.45
1351.75
1353.05
1354.35
1355.65
1356.95
1358.25
1359.55
1360.85
1362.15
1363.45
1364.75
1366.05
1367.35
1368.65
1369.95
1371.25
1372.55
1373.85
1375.15

1292.40
1293.70
1295.00
1296.30
1297.60
1298.90
1300.20
1301.50
1302.80
1304.10
1305.40
1306.70
1308.00
1309.30
1310.60
1311.90
1313.20
1314.50
1315.80
1317.10
1318.40
1319.70
1321.00
1322.30
1323.60
1324.90
1326.20
1327.50
1328.80
1330.10
1331.40
1332.70
1334.00
1335.30
1336.60
1337.90
1339.20
1340.50
1341.80
1343.10
1344.40
1345.70
1347.00
1348.30
1349.60
1350.90
1352.20
1353.50

1270.75
1272.05
1273.35
1274.65
1275.95
1277.25
1278.55
1279.85
1281.15
1282.45
1283.75
1285.05
1286.35
1287.65
1288.95
1290.25
1291.55
1292.85
1294.15
1295.45
1296.75
1298.05
1299.35
1300.65
1301.95
1303.25
1304.55
1305.85
1307.15
1308.45
1309.75
1311.05
1312.35
1313.65
1314.95
1316.25
1317.55
1318.85
1320.15
1321.45
1322.75
1324.05
1325.35
1326.65
1327.95
1329.25
1330.55
1331.85

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
B
= Bujang
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan
Kategori

10605
10610
10615
10620
10625
10630
10635
10640
10645
10650
10655
10660
10665
10670
10675
10680
10685
10690
10695
10700
10705
10710
10715
10720
10725

EFFECTIVE 2014
Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Net
Category
Remuneration
1
B
RM
RM
10601
10606
10611
10616
10621
10626
10631
10636
10641
10646
10651
10656
10661
10666
10671
10676
10681
10686
10691
10696
10701
10706
10711
10716
10721

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

KUAT KUASA 2014

1549.80
1551.10
1552.40
1553.70
1555.00
1556.30
1557.60
1558.90
1560.20
1561.50
1562.80
1564.10
1565.40
1566.70
1568.00
1569.30
1570.60
1571.90
1573.20
1574.50
1575.80
1577.10
1578.40
1579.70
1581.00

K
RM

KA1
RM

KA2
RM

1484.80
1486.10
1487.40
1488.70
1490.00
1491.30
1492.60
1493.90
1495.20
1496.50
1497.80
1499.10
1500.40
1501.70
1503.00
1504.30
1505.60
1506.90
1508.20
1509.50
1510.80
1512.10
1513.40
1514.70
1516.00

1463.15
1464.45
1465.75
1467.05
1468.35
1469.65
1470.95
1472.25
1473.55
1474.85
1476.15
1477.45
1478.75
1480.05
1481.35
1482.65
1483.95
1485.25
1486.55
1487.85
1489.15
1490.45
1491.75
1493.05
1494.35

1441.45
1442.75
1444.05
1445.35
1446.65
1447.95
1449.25
1450.55
1451.85
1453.15
1454.45
1455.75
1457.05
1458.35
1459.65
1460.95
1462.25
1463.55
1464.85
1466.15
1467.45
1468.75
1470.05
1471.35
1472.65

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM
1419.80
1421.10
1422.40
1423.70
1425.00
1426.30
1427.60
1428.90
1430.20
1431.50
1432.80
1434.10
1435.40
1436.70
1438.00
1439.30
1440.60
1441.90
1443.20
1444.50
1445.80
1447.10
1448.40
1449.70
1451.00

1398.15
1399.45
1400.75
1402.05
1403.35
1404.65
1405.95
1407.25
1408.55
1409.85
1411.15
1412.45
1413.75
1415.05
1416.35
1417.65
1418.95
1420.25
1421.55
1422.85
1424.15
1425.45
1426.75
1428.05
1429.35

1376.45
1377.75
1379.05
1380.35
1381.65
1382.95
1384.25
1385.55
1386.85
1388.15
1389.45
1390.75
1392.05
1393.35
1394.65
1395.95
1397.25
1398.55
1399.85
1401.15
1402.45
1403.75
1405.05
1406.35
1407.65

1354.80
1356.10
1357.40
1358.70
1360.00
1361.30
1362.60
1363.90
1365.20
1366.50
1367.80
1369.10
1370.40
1371.70
1373.00
1374.30
1375.60
1376.90
1378.20
1379.50
1380.80
1382.10
1383.40
1384.70
1386.00

1333.15
1334.45
1335.75
1337.05
1338.35
1339.65
1340.95
1342.25
1343.55
1344.85
1346.15
1347.45
1348.75
1350.05
1351.35
1352.65
1353.95
1355.25
1356.55
1357.85
1359.15
1360.45
1361.75
1363.05
1364.35

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

KA2
RM

1311.45
1312.75
1314.05
1315.35
1316.65
1317.95
1319.25
1320.55
1321.85
1323.15
1324.45
1325.75
1327.05
1328.35
1329.65
1330.95
1332.25
1333.55
1334.85
1336.15
1337.45
1338.75
1340.05
1341.35
1342.65

1289.80
1291.10
1292.40
1293.70
1295.00
1296.30
1297.60
1298.90
1300.20
1301.50
1302.80
1304.10
1305.40
1306.70
1308.00
1309.30
1310.60
1311.90
1313.20
1314.50
1315.80
1317.10
1318.40
1319.70
1321.00

1268.15
1269.45
1270.75
1272.05
1273.35
1274.65
1275.95
1277.25
1278.55
1279.85
1281.15
1282.45
1283.75
1285.05
1286.35
1287.65
1288.95
1290.25
1291.55
1292.85
1294.15
1295.45
1296.75
1298.05
1299.35

1549.80
1551.10
1552.40
1553.70
1555.00
1556.30
1557.60
1558.90
1560.20
1561.50
1562.80
1564.10
1565.40
1566.70
1568.00
1569.30
1570.60
1571.90
1573.20
1574.50
1575.80
1577.10
1578.40
1579.70
1581.00

1528.15
1529.45
1530.75
1532.05
1533.35
1534.65
1535.95
1537.25
1538.55
1539.85
1541.15
1542.45
1543.75
1545.05
1546.35
1547.65
1548.95
1550.25
1551.55
1552.85
1554.15
1555.45
1556.75
1558.05
1559.35

1506.45
1507.75
1509.05
1510.35
1511.65
1512.95
1514.25
1515.55
1516.85
1518.15
1519.45
1520.75
1522.05
1523.35
1524.65
1525.95
1527.25
1528.55
1529.85
1531.15
1532.45
1533.75
1535.05
1536.35
1537.65

105

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM
1484.80
1486.10
1487.40
1488.70
1490.00
1491.30
1492.60
1493.90
1495.20
1496.50
1497.80
1499.10
1500.40
1501.70
1503.00
1504.30
1505.60
1506.90
1508.20
1509.50
1510.80
1512.10
1513.40
1514.70
1516.00

1463.15
1464.45
1465.75
1467.05
1468.35
1469.65
1470.95
1472.25
1473.55
1474.85
1476.15
1477.45
1478.75
1480.05
1481.35
1482.65
1483.95
1485.25
1486.55
1487.85
1489.15
1490.45
1491.75
1493.05
1494.35

1441.45
1442.75
1444.05
1445.35
1446.65
1447.95
1449.25
1450.55
1451.85
1453.15
1454.45
1455.75
1457.05
1458.35
1459.65
1460.95
1462.25
1463.55
1464.85
1466.15
1467.45
1468.75
1470.05
1471.35
1472.65

1419.80
1421.10
1422.40
1423.70
1425.00
1426.30
1427.60
1428.90
1430.20
1431.50
1432.80
1434.10
1435.40
1436.70
1438.00
1439.30
1440.60
1441.90
1443.20
1444.50
1445.80
1447.10
1448.40
1449.70
1451.00

1398.15
1399.45
1400.75
1402.05
1403.35
1404.65
1405.95
1407.25
1408.55
1409.85
1411.15
1412.45
1413.75
1415.05
1416.35
1417.65
1418.95
1420.25
1421.55
1422.85
1424.15
1425.45
1426.75
1428.05
1429.35

KA8
RM

KA9
RM

KA10
RM

1376.45
1377.75
1379.05
1380.35
1381.65
1382.95
1384.25
1385.55
1386.85
1388.15
1389.45
1390.75
1392.05
1393.35
1394.65
1395.95
1397.25
1398.55
1399.85
1401.15
1402.45
1403.75
1405.05
1406.35
1407.65

1354.80
1356.10
1357.40
1358.70
1360.00
1361.30
1362.60
1363.90
1365.20
1366.50
1367.80
1369.10
1370.40
1371.70
1373.00
1374.30
1375.60
1376.90
1378.20
1379.50
1380.80
1382.10
1383.40
1384.70
1386.00

1333.15
1334.45
1335.75
1337.05
1338.35
1339.65
1340.95
1342.25
1343.55
1344.85
1346.15
1347.45
1348.75
1350.05
1351.35
1352.65
1353.95
1355.25
1356.55
1357.85
1359.15
1360.45
1361.75
1363.05
1364.35

P.U. (A) 35
10726
10731
10736
10741
10746
10751
10756
10761
10766
10771
10776
10781
10786
10791
10796
10801
10806
10811
10816
10821
10826
10831
10836
10841
10846
10851
10856
10861
10866
10871
10876
10881
10886
10891
10896
10901
10906
10911
10916
10921
10926
10931
10936
10941
10946
10951
10956
10961

10730
10735
10740
10745
10750
10755
10760
10765
10770
10775
10780
10785
10790
10795
10800
10805
10810
10815
10820
10825
10830
10835
10840
10845
10850
10855
10860
10865
10870
10875
10880
10885
10890
10895
10900
10905
10910
10915
10920
10925
10930
10935
10940
10945
10950
10955
10960
10965

1582.30
1583.60
1584.90
1586.20
1587.50
1588.80
1590.10
1591.40
1592.70
1594.00
1595.30
1596.60
1597.90
1599.20
1600.50
1601.80
1603.10
1604.40
1605.70
1607.00
1608.30
1609.60
1610.90
1612.20
1613.50
1614.80
1616.10
1617.40
1618.70
1620.00
1621.30
1622.60
1623.90
1625.20
1626.50
1627.80
1629.10
1630.40
1631.70
1633.00
1634.30
1635.60
1636.90
1638.20
1639.50
1640.80
1642.10
1643.40

1517.30
1518.60
1519.90
1521.20
1522.50
1523.80
1525.10
1526.40
1527.70
1529.00
1530.30
1531.60
1532.90
1534.20
1535.50
1536.80
1538.10
1539.40
1540.70
1542.00
1543.30
1544.60
1545.90
1547.20
1548.50
1549.80
1551.10
1552.40
1553.70
1555.00
1556.30
1557.60
1558.90
1560.20
1561.50
1562.80
1564.10
1565.40
1566.70
1568.00
1569.30
1570.60
1571.90
1573.20
1574.50
1575.80
1577.10
1578.40

1495.65
1496.95
1498.25
1499.55
1500.85
1502.15
1503.45
1504.75
1506.05
1507.35
1508.65
1509.95
1511.25
1512.55
1513.85
1515.15
1516.45
1517.75
1519.05
1520.35
1521.65
1522.95
1524.25
1525.55
1526.85
1528.15
1529.45
1530.75
1532.05
1533.35
1534.65
1535.95
1537.25
1538.55
1539.85
1541.15
1542.45
1543.75
1545.05
1546.35
1547.65
1548.95
1550.25
1551.55
1552.85
1554.15
1555.45
1556.75

1473.95
1475.25
1476.55
1477.85
1479.15
1480.45
1481.75
1483.05
1484.35
1485.65
1486.95
1488.25
1489.55
1490.85
1492.15
1493.45
1494.75
1496.05
1497.35
1498.65
1499.95
1501.25
1502.55
1503.85
1505.15
1506.45
1507.75
1509.05
1510.35
1511.65
1512.95
1514.25
1515.55
1516.85
1518.15
1519.45
1520.75
1522.05
1523.35
1524.65
1525.95
1527.25
1528.55
1529.85
1531.15
1532.45
1533.75
1535.05

1452.30
1453.60
1454.90
1456.20
1457.50
1458.80
1460.10
1461.40
1462.70
1464.00
1465.30
1466.60
1467.90
1469.20
1470.50
1471.80
1473.10
1474.40
1475.70
1477.00
1478.30
1479.60
1480.90
1482.20
1483.50
1484.80
1486.10
1487.40
1488.70
1490.00
1491.30
1492.60
1493.90
1495.20
1496.50
1497.80
1499.10
1500.40
1501.70
1503.00
1504.30
1505.60
1506.90
1508.20
1509.50
1510.80
1512.10
1513.40

1430.65
1431.95
1433.25
1434.55
1435.85
1437.15
1438.45
1439.75
1441.05
1442.35
1443.65
1444.95
1446.25
1447.55
1448.85
1450.15
1451.45
1452.75
1454.05
1455.35
1456.65
1457.95
1459.25
1460.55
1461.85
1463.15
1464.45
1465.75
1467.05
1468.35
1469.65
1470.95
1472.25
1473.55
1474.85
1476.15
1477.45
1478.75
1480.05
1481.35
1482.65
1483.95
1485.25
1486.55
1487.85
1489.15
1490.45
1491.75

1408.95
1410.25
1411.55
1412.85
1414.15
1415.45
1416.75
1418.05
1419.35
1420.65
1421.95
1423.25
1424.55
1425.85
1427.15
1428.45
1429.75
1431.05
1432.35
1433.65
1434.95
1436.25
1437.55
1438.85
1440.15
1441.45
1442.75
1444.05
1445.35
1446.65
1447.95
1449.25
1450.55
1451.85
1453.15
1454.45
1455.75
1457.05
1458.35
1459.65
1460.95
1462.25
1463.55
1464.85
1466.15
1467.45
1468.75
1470.05

1387.30
1388.60
1389.90
1391.20
1392.50
1393.80
1395.10
1396.40
1397.70
1399.00
1400.30
1401.60
1402.90
1404.20
1405.50
1406.80
1408.10
1409.40
1410.70
1412.00
1413.30
1414.60
1415.90
1417.20
1418.50
1419.80
1421.10
1422.40
1423.70
1425.00
1426.30
1427.60
1428.90
1430.20
1431.50
1432.80
1434.10
1435.40
1436.70
1438.00
1439.30
1440.60
1441.90
1443.20
1444.50
1445.80
1447.10
1448.40

1365.65
1366.95
1368.25
1369.55
1370.85
1372.15
1373.45
1374.75
1376.05
1377.35
1378.65
1379.95
1381.25
1382.55
1383.85
1385.15
1386.45
1387.75
1389.05
1390.35
1391.65
1392.95
1394.25
1395.55
1396.85
1398.15
1399.45
1400.75
1402.05
1403.35
1404.65
1405.95
1407.25
1408.55
1409.85
1411.15
1412.45
1413.75
1415.05
1416.35
1417.65
1418.95
1420.25
1421.55
1422.85
1424.15
1425.45
1426.75

1343.95
1345.25
1346.55
1347.85
1349.15
1350.45
1351.75
1353.05
1354.35
1355.65
1356.95
1358.25
1359.55
1360.85
1362.15
1363.45
1364.75
1366.05
1367.35
1368.65
1369.95
1371.25
1372.55
1373.85
1375.15
1376.45
1377.75
1379.05
1380.35
1381.65
1382.95
1384.25
1385.55
1386.85
1388.15
1389.45
1390.75
1392.05
1393.35
1394.65
1395.95
1397.25
1398.55
1399.85
1401.15
1402.45
1403.75
1405.05

1322.30
1323.60
1324.90
1326.20
1327.50
1328.80
1330.10
1331.40
1332.70
1334.00
1335.30
1336.60
1337.90
1339.20
1340.50
1341.80
1343.10
1344.40
1345.70
1347.00
1348.30
1349.60
1350.90
1352.20
1353.50
1354.80
1356.10
1357.40
1358.70
1360.00
1361.30
1362.60
1363.90
1365.20
1366.50
1367.80
1369.10
1370.40
1371.70
1373.00
1374.30
1375.60
1376.90
1378.20
1379.50
1380.80
1382.10
1383.40

106

1300.65
1301.95
1303.25
1304.55
1305.85
1307.15
1308.45
1309.75
1311.05
1312.35
1313.65
1314.95
1316.25
1317.55
1318.85
1320.15
1321.45
1322.75
1324.05
1325.35
1326.65
1327.95
1329.25
1330.55
1331.85
1333.15
1334.45
1335.75
1337.05
1338.35
1339.65
1340.95
1342.25
1343.55
1344.85
1346.15
1347.45
1348.75
1350.05
1351.35
1352.65
1353.95
1355.25
1356.55
1357.85
1359.15
1360.45
1361.75

1582.30
1583.60
1584.90
1586.20
1587.50
1588.80
1590.10
1591.40
1592.70
1594.00
1595.30
1596.60
1597.90
1599.20
1600.50
1601.80
1603.10
1604.40
1605.70
1607.00
1608.30
1609.60
1610.90
1612.20
1613.50
1614.80
1616.10
1617.40
1618.70
1620.00
1621.30
1622.60
1623.90
1625.20
1626.50
1627.80
1629.10
1630.40
1631.70
1633.00
1634.30
1635.60
1636.90
1638.20
1639.50
1640.80
1642.10
1643.40

1560.65
1561.95
1563.25
1564.55
1565.85
1567.15
1568.45
1569.75
1571.05
1572.35
1573.65
1574.95
1576.25
1577.55
1578.85
1580.15
1581.45
1582.75
1584.05
1585.35
1586.65
1587.95
1589.25
1590.55
1591.85
1593.15
1594.45
1595.75
1597.05
1598.35
1599.65
1600.95
1602.25
1603.55
1604.85
1606.15
1607.45
1608.75
1610.05
1611.35
1612.65
1613.95
1615.25
1616.55
1617.85
1619.15
1620.45
1621.75

1538.95
1540.25
1541.55
1542.85
1544.15
1545.45
1546.75
1548.05
1549.35
1550.65
1551.95
1553.25
1554.55
1555.85
1557.15
1558.45
1559.75
1561.05
1562.35
1563.65
1564.95
1566.25
1567.55
1568.85
1570.15
1571.45
1572.75
1574.05
1575.35
1576.65
1577.95
1579.25
1580.55
1581.85
1583.15
1584.45
1585.75
1587.05
1588.35
1589.65
1590.95
1592.25
1593.55
1594.85
1596.15
1597.45
1598.75
1600.05

1517.30
1518.60
1519.90
1521.20
1522.50
1523.80
1525.10
1526.40
1527.70
1529.00
1530.30
1531.60
1532.90
1534.20
1535.50
1536.80
1538.10
1539.40
1540.70
1542.00
1543.30
1544.60
1545.90
1547.20
1548.50
1549.80
1551.10
1552.40
1553.70
1555.00
1556.30
1557.60
1558.90
1560.20
1561.50
1562.80
1564.10
1565.40
1566.70
1568.00
1569.30
1570.60
1571.90
1573.20
1574.50
1575.80
1577.10
1578.40

1495.65
1496.95
1498.25
1499.55
1500.85
1502.15
1503.45
1504.75
1506.05
1507.35
1508.65
1509.95
1511.25
1512.55
1513.85
1515.15
1516.45
1517.75
1519.05
1520.35
1521.65
1522.95
1524.25
1525.55
1526.85
1528.15
1529.45
1530.75
1532.05
1533.35
1534.65
1535.95
1537.25
1538.55
1539.85
1541.15
1542.45
1543.75
1545.05
1546.35
1547.65
1548.95
1550.25
1551.55
1552.85
1554.15
1555.45
1556.75

1473.95
1475.25
1476.55
1477.85
1479.15
1480.45
1481.75
1483.05
1484.35
1485.65
1486.95
1488.25
1489.55
1490.85
1492.15
1493.45
1494.75
1496.05
1497.35
1498.65
1499.95
1501.25
1502.55
1503.85
1505.15
1506.45
1507.75
1509.05
1510.35
1511.65
1512.95
1514.25
1515.55
1516.85
1518.15
1519.45
1520.75
1522.05
1523.35
1524.65
1525.95
1527.25
1528.55
1529.85
1531.15
1532.45
1533.75
1535.05

1452.30
1453.60
1454.90
1456.20
1457.50
1458.80
1460.10
1461.40
1462.70
1464.00
1465.30
1466.60
1467.90
1469.20
1470.50
1471.80
1473.10
1474.40
1475.70
1477.00
1478.30
1479.60
1480.90
1482.20
1483.50
1484.80
1486.10
1487.40
1488.70
1490.00
1491.30
1492.60
1493.90
1495.20
1496.50
1497.80
1499.10
1500.40
1501.70
1503.00
1504.30
1505.60
1506.90
1508.20
1509.50
1510.80
1512.10
1513.40

1430.65
1431.95
1433.25
1434.55
1435.85
1437.15
1438.45
1439.75
1441.05
1442.35
1443.65
1444.95
1446.25
1447.55
1448.85
1450.15
1451.45
1452.75
1454.05
1455.35
1456.65
1457.95
1459.25
1460.55
1461.85
1463.15
1464.45
1465.75
1467.05
1468.35
1469.65
1470.95
1472.25
1473.55
1474.85
1476.15
1477.45
1478.75
1480.05
1481.35
1482.65
1483.95
1485.25
1486.55
1487.85
1489.15
1490.45
1491.75

1408.95
1410.25
1411.55
1412.85
1414.15
1415.45
1416.75
1418.05
1419.35
1420.65
1421.95
1423.25
1424.55
1425.85
1427.15
1428.45
1429.75
1431.05
1432.35
1433.65
1434.95
1436.25
1437.55
1438.85
1440.15
1441.45
1442.75
1444.05
1445.35
1446.65
1447.95
1449.25
1450.55
1451.85
1453.15
1454.45
1455.75
1457.05
1458.35
1459.65
1460.95
1462.25
1463.55
1464.85
1466.15
1467.45
1468.75
1470.05

1387.30
1388.60
1389.90
1391.20
1392.50
1393.80
1395.10
1396.40
1397.70
1399.00
1400.30
1401.60
1402.90
1404.20
1405.50
1406.80
1408.10
1409.40
1410.70
1412.00
1413.30
1414.60
1415.90
1417.20
1418.50
1419.80
1421.10
1422.40
1423.70
1425.00
1426.30
1427.60
1428.90
1430.20
1431.50
1432.80
1434.10
1435.40
1436.70
1438.00
1439.30
1440.60
1441.90
1443.20
1444.50
1445.80
1447.10
1448.40

1365.65
1366.95
1368.25
1369.55
1370.85
1372.15
1373.45
1374.75
1376.05
1377.35
1378.65
1379.95
1381.25
1382.55
1383.85
1385.15
1386.45
1387.75
1389.05
1390.35
1391.65
1392.95
1394.25
1395.55
1396.85
1398.15
1399.45
1400.75
1402.05
1403.35
1404.65
1405.95
1407.25
1408.55
1409.85
1411.15
1412.45
1413.75
1415.05
1416.35
1417.65
1418.95
1420.25
1421.55
1422.85
1424.15
1425.45
1426.75

P.U. (A) 35
LEMBAGA HASIL DALAM NEGERI
JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUATKUASA 2014
EFFECTIVE 2014

.
KA1 = Berkahwin
KA2 = Berkahwin
KA3 = Berkahwin
KA4 = Berkahwin
KA5 = Berkahwin

Single Person
Married, with 1 child
Married, with 2 children
Married, with 3 children
Married, with 4 children
Married, with 5 children

dan mempunyai 1 orang anak


dan mempunyai 2 orang anak
dan mempunyai 3 orang anak
dan mempunyai 4 orang anak
dan mempunyai 5 orang anak

Jumlah
Saraan Bersih
Bulanan
Kategori

10970
10975
10980
10985
10990
10995
11000
11005
11010
11015
11020
11025
11030
11035
11040
11045
11050
11055
11060
11065
11070

Married
Married,
Married,
Married,
Married,
Married,

dan mempunyai 6 orang anak


dan mempunyai 7 orang anak
dan mempunyai 8 orang anak
dan mempunyai 9 orang anak
dan mempunyai 10 orang anak

with 6 children
with 7 children
with 8 children
with 9 children
with 10 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

1
Total Monthly
Category
Net
1
Remuneration
B
RM
RM
10966
10971
10976
10981
10986
10991
10996
11001
11006
11011
11016
11021
11026
11031
11036
11041
11046
11051
11056
11061
11066

K
= Kahwin
KA6 = Berkahwin
KA7 = Berkahwin
KA8 = Berkahwin
KA9 = Berkahwin
KA10 = Berkahwin

1644.70
1646.00
1647.30
1648.60
1649.90
1651.20
1652.50
1653.80
1655.10
1656.40
1657.70
1659.00
1660.30
1661.60
1662.90
1664.20
1665.50
1666.80
1668.10
1669.40
1670.70

K
RM

KA1
RM

KA2
RM

1579.70
1581.00
1582.30
1583.60
1584.90
1586.20
1587.50
1588.80
1590.10
1591.40
1592.70
1594.00
1595.30
1596.60
1597.90
1599.20
1600.50
1601.80
1603.10
1604.40
1605.70

1558.05
1559.35
1560.65
1561.95
1563.25
1564.55
1565.85
1567.15
1568.45
1569.75
1571.05
1572.35
1573.65
1574.95
1576.25
1577.55
1578.85
1580.15
1581.45
1582.75
1584.05

1536.35
1537.65
1538.95
1540.25
1541.55
1542.85
1544.15
1545.45
1546.75
1548.05
1549.35
1550.65
1551.95
1553.25
1554.55
1555.85
1557.15
1558.45
1559.75
1561.05
1562.35

Kategori 2
Category 2
Jika isteri/suami tidak bekerja
Where wife/husband is not working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM
1514.70
1516.00
1517.30
1518.60
1519.90
1521.20
1522.50
1523.80
1525.10
1526.40
1527.70
1529.00
1530.30
1531.60
1532.90
1534.20
1535.50
1536.80
1538.10
1539.40
1540.70

1493.05
1494.35
1495.65
1496.95
1498.25
1499.55
1500.85
1502.15
1503.45
1504.75
1506.05
1507.35
1508.65
1509.95
1511.25
1512.55
1513.85
1515.15
1516.45
1517.75
1519.05

1471.35
1472.65
1473.95
1475.25
1476.55
1477.85
1479.15
1480.45
1481.75
1483.05
1484.35
1485.65
1486.95
1488.25
1489.55
1490.85
1492.15
1493.45
1494.75
1496.05
1497.35

1449.70
1451.00
1452.30
1453.60
1454.90
1456.20
1457.50
1458.80
1460.10
1461.40
1462.70
1464.00
1465.30
1466.60
1467.90
1469.20
1470.50
1471.80
1473.10
1474.40
1475.70

1428.05
1429.35
1430.65
1431.95
1433.25
1434.55
1435.85
1437.15
1438.45
1439.75
1441.05
1442.35
1443.65
1444.95
1446.25
1447.55
1448.85
1450.15
1451.45
1452.75
1454.05

KA8
RM

KA9
RM

KA10
RM

K
RM

KA1
RM

KA2
RM

1406.35
1407.65
1408.95
1410.25
1411.55
1412.85
1414.15
1415.45
1416.75
1418.05
1419.35
1420.65
1421.95
1423.25
1424.55
1425.85
1427.15
1428.45
1429.75
1431.05
1432.35

1384.70
1386.00
1387.30
1388.60
1389.90
1391.20
1392.50
1393.80
1395.10
1396.40
1397.70
1399.00
1400.30
1401.60
1402.90
1404.20
1405.50
1406.80
1408.10
1409.40
1410.70

1363.05
1364.35
1365.65
1366.95
1368.25
1369.55
1370.85
1372.15
1373.45
1374.75
1376.05
1377.35
1378.65
1379.95
1381.25
1382.55
1383.85
1385.15
1386.45
1387.75
1389.05

1644.70
1646.00
1647.30
1648.60
1649.90
1651.20
1652.50
1653.80
1655.10
1656.40
1657.70
1659.00
1660.30
1661.60
1662.90
1664.20
1665.50
1666.80
1668.10
1669.40
1670.70

1623.05
1624.35
1625.65
1626.95
1628.25
1629.55
1630.85
1632.15
1633.45
1634.75
1636.05
1637.35
1638.65
1639.95
1641.25
1642.55
1643.85
1645.15
1646.45
1647.75
1649.05

1601.35
1602.65
1603.95
1605.25
1606.55
1607.85
1609.15
1610.45
1611.75
1613.05
1614.35
1615.65
1616.95
1618.25
1619.55
1620.85
1622.15
1623.45
1624.75
1626.05
1627.35

Kategori 3
Category 3
Jika isteri/suami bekerja
Where wife/husband is working
KA3
KA4
KA5
KA6
KA7
RM
RM
RM
RM
RM
1579.70
1581.00
1582.30
1583.60
1584.90
1586.20
1587.50
1588.80
1590.10
1591.40
1592.70
1594.00
1595.30
1596.60
1597.90
1599.20
1600.50
1601.80
1603.10
1604.40
1605.70

11070 ke atas Potongan bulanan ialah amaun yang terpakai RM11,070 dicampur dua puluh enam peratus (26%) bagi setiap ringgit yang melebihi RM11,070
11070 & above The monthly deduction shall be the amount applicable to RM11,070 plus twenty six percent (26%) of every ringgit exceeding RM11,070

107

1558.05
1559.35
1560.65
1561.95
1563.25
1564.55
1565.85
1567.15
1568.45
1569.75
1571.05
1572.35
1573.65
1574.95
1576.25
1577.55
1578.85
1580.15
1581.45
1582.75
1584.05

1536.35
1537.65
1538.95
1540.25
1541.55
1542.85
1544.15
1545.45
1546.75
1548.05
1549.35
1550.65
1551.95
1553.25
1554.55
1555.85
1557.15
1558.45
1559.75
1561.05
1562.35

1514.70
1516.00
1517.30
1518.60
1519.90
1521.20
1522.50
1523.80
1525.10
1526.40
1527.70
1529.00
1530.30
1531.60
1532.90
1534.20
1535.50
1536.80
1538.10
1539.40
1540.70

1493.05
1494.35
1495.65
1496.95
1498.25
1499.55
1500.85
1502.15
1503.45
1504.75
1506.05
1507.35
1508.65
1509.95
1511.25
1512.55
1513.85
1515.15
1516.45
1517.75
1519.05

KA8
RM

KA9
RM

KA10
RM

1471.35
1472.65
1473.95
1475.25
1476.55
1477.85
1479.15
1480.45
1481.75
1483.05
1484.35
1485.65
1486.95
1488.25
1489.55
1490.85
1492.15
1493.45
1494.75
1496.05
1497.35

1449.70
1451.00
1452.30
1453.60
1454.90
1456.20
1457.50
1458.80
1460.10
1461.40
1462.70
1464.00
1465.30
1466.60
1467.90
1469.20
1470.50
1471.80
1473.10
1474.40
1475.70

1428.05
1429.35
1430.65
1431.95
1433.25
1434.55
1435.85
1437.15
1438.45
1439.75
1441.05
1442.35
1443.65
1444.95
1446.25
1447.55
1448.85
1450.15
1451.45
1452.75
1454.05

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

KA16
KA17
KA18
KA19
KA20

Jumlah
Saraan Bersih
Bulanan

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS
Kategori 2
Category 2

Total Monthly
Net
Remuneration

Kategori 3
Category 3

3486 -

3490 -

Jika isteri/suami tidak bekerja


Where wife/husband is not working
KA14
KA15
KA16
KA17
RM
RM
RM
RM
-

Jika isteri/suami bekerja


Where wife/husband is working
KA14
KA15
KA16
KA17
RM
RM
RM
RM
-

3491 3496 -

3495 3500 -

1.35 1.65 -

3501 3506 3511 -

3505 3510 3515 -

1.95 2.25 2.55 -

3516 3521 -

3520 3525 -

2.85 3.15 -

3526 -

3530 -

3.45 -

3531 -

3535 -

3.75 -

3536 -

3540 -

4.05 -

3541 -

3545 -

4.35 -

3546 -

3550 -

4.65 -

3551 -

3555 -

4.95 -

3556 -

3560 -

5.25 -

3561 3566 -

3565 3570 -

5.55 5.85 -

3571 -

3575 -

6.15

1.15 -

3576 3581 3586 -

3580 3585 3590 -

6.45
6.75
7.05

1.45 1.75 2.05 -

3591 -

3595 -

7.35

2.35 -

3596 3601 -

3600 3605 -

7.65
7.95

2.65 2.95 -

KA11
RM

RM

KA12
RM

KA13
RM

KA18
RM

KA19
RM

KA20
RM

108

KA11
KA12
RM
RM
1.05 -

KA13
RM

KA18
RM

KA19
RM

KA20
RM

P.U. (A) 35
3606 -

3610 -

8.25

3.25 -

3611 -

3615 -

8.55

3.55 -

3616 -

3620 -

8.85

3.85 -

3621 3626 -

3625 3630 -

9.15
9.45

4.15 4.45 -

3631 3636 -

3635 3640 -

9.75
10.05

4.75 5.05 -

3641 3646 -

3645 3650 -

10.35
10.65

5.35 5.65 -

3651 3656 -

3655 3660 -

10.95
11.25

5.95 6.25

1.25 -

3661 -

3665 -

11.55

6.55

1.55 -

3666 3671 -

3670 3675 -

11.85
12.15

6.85
7.15

1.85 2.15 -

3676 3681 -

3680 3685 -

12.45
12.75

7.45
7.75

2.45 2.75 -

3686 3691 -

3690 3695 -

13.05
13.35

8.05
8.35

3.05 3.35 -

3696 3701 -

3700 3705 -

13.65
13.95

8.65
8.95

3.65 3.95 -

3706 3711 -

3710 3715 -

14.25
14.55

9.25
9.55

4.25 4.55 -

3716 -

3720 -

14.85

9.85

4.85 -

3721 3726 3731 -

3725 3730 3735 -

15.15
15.45
15.75

10.15
10.45
10.75

5.15 5.45 5.75 -

3736 3741 -

3740 3745 -

16.05
16.35

11.05
11.35

6.05
6.35

1.05 1.35 -

3746 -

3750 -

16.65

11.65

6.65

1.65 -

3751 -

3755 -

16.95

11.95

6.95

1.95 -

3756 -

3760 -

17.25

12.25

7.25

2.25 -

3761 -

3765 -

17.55

12.55

7.55

2.55 -

3766 -

3770 -

17.85

12.85

7.85

2.85 -

3771 3776 -

3775 3780 -

18.15
18.45

13.15
13.45

8.15
8.45

3.15 3.45 -

3781 -

3785 -

18.75

13.75

8.75

3.75 -

3786 -

3790 -

19.05

14.05

9.05

4.05 -

3791 -

3795 -

19.35

14.35

9.35

4.35 -

3796 -

3800 -

19.65

14.65

9.65

4.65 -

3801 -

3805 -

19.95

14.95

9.95

4.95 -

3806 3811 3816 -

3810 3815 3820 -

20.25
20.55

15.25
15.55

10.25
10.55

5.25 5.55 -

3821 3826 -

3825 3830 -

20.85
21.15
21.45

15.85
16.15
16.45

10.85
11.15
11.45

5.85 6.15
6.45

1.15 1.45 -

3831 -

3835 -

21.75

16.75

11.75

6.75

1.75 -

109

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

KA16
KA17
KA18
KA19
KA20

Jumlah
Saraan Bersih
Bulanan

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration
KA12
RM

KA13
RM

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

KA11
RM
RM
3836 - 3840 -

KA14
RM

KA15
RM

KA16
RM

KA17
RM

KA18
RM

KA19
RM

3841 3846 -

3845 3850 -

3851 3856 3861 -

3855 3860 3865 -

3866 3871 -

3870 3875 -

3876 -

3880 -

3881 -

3885 -

3886 -

3890 -

3891 -

3895 -

3896 -

3900 -

3901 -

3905 -

3906 -

3910 -

3911 3916 -

KA20
RM
-

KA11
RM
22.05

KA12
RM
17.05

KA13
RM
12.05

KA14
RM
7.05

22.35
22.65

17.35
17.65

12.35
12.65

7.35
7.65

2.35 2.65 -

22.95
23.25
23.55

17.95
18.25
18.55

12.95
13.25
13.55

7.95
8.25
8.55

2.95 3.25 3.55 -

23.85
24.15

18.85
19.15

13.85
14.15

8.85
9.15

3.85 4.15 -

24.45

19.45

14.45

9.45

4.45 -

24.75

19.75

14.75

9.75

4.75 -

25.05

20.05

15.05

10.05

5.05 -

25.35

20.35

15.35

10.35

5.35 -

25.65

20.65

15.65

10.65

5.65 -

25.95

20.95

15.95

10.95

5.95 -

26.25

21.25

16.25

11.25

6.25

1.25 -

3915 3920 -

26.55
26.85

21.55
21.85

16.55
16.85

11.55
11.85

6.55
6.85

1.55 1.85 -

3921 -

3925 -

27.15

22.15

17.15

12.15

7.15

2.15 -

3926 3931 3936 -

3930 3935 3940 -

27.45
27.75
28.05

22.45
22.75
23.05

17.45
17.75
18.05

12.45
12.75
13.05

7.45
7.75
8.05

2.45 2.75 3.05 -

3941 -

3945 -

28.35

23.35

18.35

13.35

8.35

3.35 -

3946 3951 -

3950 3955 -

28.65
28.95

23.65
23.95

18.65
18.95

13.65
13.95

8.65
8.95

3.65 3.95 -

110

KA15
KA16
RM
RM
2.05 -

KA17
RM

KA18
RM

KA19
RM

KA20
RM

P.U. (A) 35
3956
3961
3966
3971
3976
3981
3986
3991
3996

29.25
29.55
29.85
30.15
30.45
30.75
31.05
31.35
31.65

24.25
24.55
24.85
25.15
25.45
25.75
26.05
26.35
26.65

19.25
19.55
19.85
20.15
20.45
20.75
21.05
21.35
21.65

14.25
14.55
14.85
15.15
15.45
15.75
16.05
16.35
16.65

9.25
9.55
9.85
10.15
10.45
10.75
11.05
11.35
11.65

4.25
4.55
4.85
5.15
5.45
5.75
6.05
6.35
6.65

4001 4006 -

4005 4010 -

31.95
32.25

26.95
27.25

21.95
22.25

16.95
17.25

11.95
12.25

4011 -

4015 -

32.55

27.55

22.55

17.55

4016 4021 -

4020 4025 -

32.85
33.15

27.85
28.15

22.85
23.15

17.85
18.15

4026 4031 -

4030 4035 -

33.45
33.75

28.45
28.75

23.45
23.75

4036 4041 -

4040 4045 -

34.05
34.35

29.05
29.35

4046 4051 -

4050 4055 -

34.65
34.95

4056 4061 -

4060 4065 -

4066 -

4070 -

4071 4076 4081 -

4075 4080 4085 -

4086 4091 -

4090 4095 -

4096 -

4100 -

4101 -

4105 -

4106 -

4110 -

4111 -

4115 -

4116 -

4120 -

4121
4126
4131
4136
4141
4146
4151
4156
4161
4166
4171
4176
4181

4125
4130
4135
4140
4145
4150
4155
4160
4165
4170
4175
4180
4185

3960
3965
3970
3975
3980
3985
3990
3995
4000

1.05 1.35 1.65 -

6.95
7.25

1.95 2.25 -

12.55

7.55

2.55 -

12.85
13.15

7.85
8.15

2.85 3.15 -

18.45
18.75

13.45
13.75

8.45
8.75

3.45 3.75 -

24.05
24.35

19.05
19.35

14.05
14.35

9.05
9.35

4.05 4.35 -

29.65
29.95

24.65
24.95

19.65
19.95

14.65
14.95

9.65
9.95

4.65 4.95 -

35.25
35.55

30.25
30.55

25.25
25.55

20.25
20.55

15.25
15.55

10.25
10.55

5.25 5.55 -

35.85

30.85

25.85

20.85

15.85

10.85

5.85 -

36.15
36.45
36.75

31.15
31.45
31.75

26.15
26.45
26.75

21.15
21.45
21.75

16.15
16.45
16.75

11.15
11.45
11.75

6.15
6.45
6.75

1.15 1.45 1.75 -

37.05
37.35

32.05
32.35

27.05
27.35

22.05
22.35

17.05
17.35

12.05
12.35

7.05
7.35

2.05 2.35 -

37.65

32.65

27.65

22.65

17.65

12.65

7.65

2.65 -

37.95

32.95

27.95

22.95

17.95

12.95

7.95

2.95 -

38.25

33.25

28.25

23.25

18.25

13.25

8.25

3.25 -

38.55

33.55

28.55

23.55

18.55

13.55

8.55

3.55 -

38.85

33.85

28.85

23.85

18.85

13.85

8.85

3.85 -

39.15
39.45
39.75
40.05
40.35
40.65
40.95
41.25
41.55
41.85
42.15
42.45
42.75

34.15
34.45
34.75
35.05
35.35
35.65
35.95
36.25
36.55
36.85
37.15
37.45
37.75

29.15
29.45
29.75
30.05
30.35
30.65
30.95
31.25
31.55
31.85
32.15
32.45
32.75

24.15
24.45
24.75
25.05
25.35
25.65
25.95
26.25
26.55
26.85
27.15
27.45
27.75

19.15
19.45
19.75
20.05
20.35
20.65
20.95
21.25
21.55
21.85
22.15
22.45
22.75

14.15
14.45
14.75
15.05
15.35
15.65
15.95
16.25
16.55
16.85
17.15
17.45
17.75

9.15
9.45
9.75
10.05
10.35
10.65
10.95
11.25
11.55
11.85
12.15
12.45
12.75

4.15
4.45
4.75
5.05
5.35
5.65
5.95
6.25
6.55
6.85
7.15
7.45
7.75

111

1.25
1.55
1.85
2.15
2.45
2.75

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

KA16
KA17
KA18
KA19
KA20

Jumlah
Saraan Bersih
Bulanan

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration
KA12
RM

KA13
RM

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

KA11
RM
RM
4186 - 4190 -

KA14
RM

KA15
RM

KA16
RM

KA17
RM

KA18
RM

KA19
RM

4191 4196 -

4195 4200 -

4201 4206 4211 -

4205 4210 4215 -

4216 4221 -

4220 4225 -

4226 -

4230 -

4231 -

4235 -

4236 -

4240 -

4241 -

4245 -

4246 -

4250 -

4251 -

4255 -

4256 -

4260 -

4261 4266 -

KA20
RM
-

KA11
RM
43.05

KA12
RM
38.05

KA13
RM
33.05

KA14
RM
28.05

KA15
RM
23.05

KA16
RM
18.05

KA17
RM
13.05

KA18
RM
8.05

43.35
43.65

38.35
38.65

33.35
33.65

28.35
28.65

23.35
23.65

18.35
18.65

13.35
13.65

8.35
8.65

3.35 3.65 -

43.95
44.25
44.55

38.95
39.25
39.55

33.95
34.25
34.55

28.95
29.25
29.55

23.95
24.25
24.55

18.95
19.25
19.55

13.95
14.25
14.55

8.95
9.25
9.55

3.95 4.25 4.55 -

44.85
45.15

39.85
40.15

34.85
35.15

29.85
30.15

24.85
25.15

19.85
20.15

14.85
15.15

9.85
10.15

4.85 5.15 -

45.45

40.45

35.45

30.45

25.45

20.45

15.45

10.45

5.45 -

45.75

40.75

35.75

30.75

25.75

20.75

15.75

10.75

5.75 -

46.05

41.05

36.05

31.05

26.05

21.05

16.05

11.05

6.05

1.05

46.35

41.35

36.35

31.35

26.35

21.35

16.35

11.35

6.35

1.35

46.65

41.65

36.65

31.65

26.65

21.65

16.65

11.65

6.65

1.65

46.95

41.95

36.95

31.95

26.95

21.95

16.95

11.95

6.95

1.95

47.25

42.25

37.25

32.25

27.25

22.25

17.25

12.25

7.25

2.25

4265 4270 -

47.55
47.85

42.55
42.85

37.55
37.85

32.55
32.85

27.55
27.85

22.55
22.85

17.55
17.85

12.55
12.85

7.55
7.85

2.55
2.85

4271 -

4275 -

48.15

43.15

38.15

33.15

28.15

23.15

18.15

13.15

8.15

3.15

4276 4281 4286 -

4280 4285 4290 -

48.45
48.75
49.05

43.45
43.75
44.05

38.45
38.75
39.05

33.45
33.75
34.05

28.45
28.75
29.05

23.45
23.75
24.05

18.45
18.75
19.05

13.45
13.75
14.05

8.45
8.75
9.05

3.45
3.75
4.05

4291 -

4295

1.05 -

49.35

44.35

39.35

34.35

29.35

24.35

19.35

14.35

9.35

4.35

4296 4301 -

4300
4305

1.35 1.65 -

49.65
49.95

44.65
44.95

39.65
39.95

34.65
34.95

29.65
29.95

24.65
24.95

19.65
19.95

14.65
14.95

9.65
9.95

4.65
4.95

112

KA19
KA20
RM
RM
3.05 -

P.U. (A) 35
4306 -

4310

1.95 -

50.25

45.25

40.25

35.25

30.25

25.25

20.25

15.25

10.25

5.25

4311 -

4315

2.25 -

50.55

45.55

40.55

35.55

30.55

25.55

20.55

15.55

10.55

5.55

4316 -

4320

2.55 -

50.85

45.85

40.85

35.85

30.85

25.85

20.85

15.85

10.85

5.85

4321 4326 -

4325
4330

2.85 3.15 -

51.15
51.45

46.15
46.45

41.15
41.45

36.15
36.45

31.15
31.45

26.15
26.45

21.15
21.45

16.15
16.45

11.15
11.45

6.15
6.45

4331 4336 -

4335
4340

3.45 3.75 -

51.75
52.05

46.75
47.05

41.75
42.05

36.75
37.05

31.75
32.05

26.75
27.05

21.75
22.05

16.75
17.05

11.75
12.05

6.75
7.05

4341 4346 -

4345
4350

4.05 4.35 -

52.35
52.65

47.35
47.65

42.35
42.65

37.35
37.65

32.35
32.65

27.35
27.65

22.35
22.65

17.35
17.65

12.35
12.65

7.35
7.65

4351 4356 -

4355
4360

4.65 4.95 -

52.95
53.25

47.95
48.25

42.95
43.25

37.95
38.25

32.95
33.25

27.95
28.25

22.95
23.25

17.95
18.25

12.95
13.25

7.95
8.25

4361 -

4365

5.25 -

53.55

48.55

43.55

38.55

33.55

28.55

23.55

18.55

13.55

8.55

4366 4371 -

4370
4375

5.55 5.85 -

53.85
54.15

48.85
49.15

43.85
44.15

38.85
39.15

33.85
34.15

28.85
29.15

23.85
24.15

18.85
19.15

13.85
14.15

8.85
9.15

4376 4381 -

4380
4385

6.15
6.45

1.15 1.45 -

54.45
54.75

49.45
49.75

44.45
44.75

39.45
39.75

34.45
34.75

29.45
29.75

24.45
24.75

19.45
19.75

14.45
14.75

9.45
9.75

4386 4391 -

4390
4395

6.75
7.05

1.75 2.05 -

55.05
55.35

50.05
50.35

45.05
45.35

40.05
40.35

35.05
35.35

30.05
30.35

25.05
25.35

20.05
20.35

15.05
15.35

10.05
10.35

4396 4401 -

4400
4405

7.35
7.65

2.35 2.65 -

55.65
55.95

50.65
50.95

45.65
45.95

40.65
40.95

35.65
35.95

30.65
30.95

25.65
25.95

20.65
20.95

15.65
15.95

10.65
10.95

4406 4411 -

4410
4415

7.95
8.25

2.95 3.25 -

56.25
56.55

51.25
51.55

46.25
46.55

41.25
41.55

36.25
36.55

31.25
31.55

26.25
26.55

21.25
21.55

16.25
16.55

11.25
11.55

4416 -

4420

8.55

3.55 -

56.85

51.85

46.85

41.85

36.85

31.85

26.85

21.85

16.85

11.85

4421 4426 4431 -

4425
4430
4435

8.85
9.15
9.45

3.85 4.15 4.45 -

57.15
57.45
57.75

52.15
52.45
52.75

47.15
47.45
47.75

42.15
42.45
42.75

37.15
37.45
37.75

32.15
32.45
32.75

27.15
27.45
27.75

22.15
22.45
22.75

17.15
17.45
17.75

12.15
12.45
12.75

4436 4441 -

4440
4445

9.75
10.05

4.75 5.05 -

58.05
58.35

53.05
53.35

48.05
48.35

43.05
43.35

38.05
38.35

33.05
33.35

28.05
28.35

23.05
23.35

18.05
18.35

13.05
13.35

4446 -

4450

10.35

5.35 -

58.65

53.65

48.65

43.65

38.65

33.65

28.65

23.65

18.65

13.65

4451 -

4455

10.65

5.65 -

58.95

53.95

48.95

43.95

38.95

33.95

28.95

23.95

18.95

13.95

4456 -

4460

10.95

5.95 -

59.25

54.25

49.25

44.25

39.25

34.25

29.25

24.25

19.25

14.25

4461 -

4465

11.25

6.25

1.25 -

59.55

54.55

49.55

44.55

39.55

34.55

29.55

24.55

19.55

14.55

4466 -

4470

11.55

6.55

1.55 -

59.85

54.85

49.85

44.85

39.85

34.85

29.85

24.85

19.85

14.85

4471 4476 -

4475
4480

11.85
12.15

6.85
7.15

1.85 2.15 -

60.15
60.45

55.15
55.45

50.15
50.45

45.15
45.45

40.15
40.45

35.15
35.45

30.15
30.45

25.15
25.45

20.15
20.45

15.15
15.45

4481 -

4485

12.45

7.45

2.45 -

60.75

55.75

50.75

45.75

40.75

35.75

30.75

25.75

20.75

15.75

4486 -

4490

12.75

7.75

2.75 -

61.05

56.05

51.05

46.05

41.05

36.05

31.05

26.05

21.05

16.05

4491 -

4495

13.05

8.05

3.05 -

61.35

56.35

51.35

46.35

41.35

36.35

31.35

26.35

21.35

16.35

4496 -

4500

13.35

8.35

3.35 -

61.65

56.65

51.65

46.65

41.65

36.65

31.65

26.65

21.65

16.65

4501 -

4505

13.65

8.65

3.65 -

61.95

56.95

51.95

46.95

41.95

36.95

31.95

26.95

21.95

16.95

4506 4511 -

4510
4515

13.95
14.25

8.95
9.25

3.95 4.25 -

62.25
62.55

57.25
57.55

52.25
52.55

47.25
47.55

42.25
42.55

37.25
37.55

32.25
32.55

27.25
27.55

22.25
22.55

17.25
17.55

4516 4521 4526 -

4520
4525
4530

14.55
14.85
15.15

9.55
9.85
10.15

4.55 4.85 5.15 -

62.85
63.15
63.45

57.85
58.15
58.45

52.85
53.15
53.45

47.85
48.15
48.45

42.85
43.15
43.45

37.85
38.15
38.45

32.85
33.15
33.45

27.85
28.15
28.45

22.85
23.15
23.45

17.85
18.15
18.45

4531 -

4535

15.45

10.45

5.45 -

63.75

58.75

53.75

48.75

43.75

38.75

33.75

28.75

23.75

18.75

113

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

KA16
KA17
KA18
KA19
KA20

Jumlah
Saraan Bersih
Bulanan

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration
KA12
RM
10.75

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

KA11
RM
64.05

4541 4546 -

4545
4550

16.05
16.35

11.05
11.35

6.05
6.35

1.05 1.35 -

64.35
64.65

59.35
59.65

54.35
54.65

49.35
49.65

44.35
44.65

39.35
39.65

34.35
34.65

29.35
29.65

24.35
24.65

19.35
19.65

4551 4556 4561 -

4555
4560
4565

16.65
16.95
17.25

11.65
11.95
12.25

6.65
6.95
7.25

1.65 1.95 2.25 -

64.95
65.25
65.55

59.95
60.25
60.55

54.95
55.25
55.55

49.95
50.25
50.55

44.95
45.25
45.55

39.95
40.25
40.55

34.95
35.25
35.55

29.95
30.25
30.55

24.95
25.25
25.55

19.95
20.25
20.55

4566 4571 -

4570
4575

17.55
17.85

12.55
12.85

7.55
7.85

2.55 2.85 -

65.85
66.15

60.85
61.15

55.85
56.15

50.85
51.15

45.85
46.15

40.85
41.15

35.85
36.15

30.85
31.15

25.85
26.15

20.85
21.15

4576 -

4580

18.15

13.15

8.15

3.15 -

66.45

61.45

56.45

51.45

46.45

41.45

36.45

31.45

26.45

21.45

4581 -

4585

18.45

13.45

8.45

3.45 -

100.20

61.75

56.75

51.75

46.75

41.75

36.75

31.75

26.75

21.75

4586 -

4590

18.75

13.75

8.75

3.75 -

100.75

62.05

57.05

52.05

47.05

42.05

37.05

32.05

27.05

22.05

4591 -

4595

19.05

14.05

9.05

4.05 -

101.30

62.35

57.35

52.35

47.35

42.35

37.35

32.35

27.35

22.35

4596 -

4600

19.35

14.35

9.35

4.35 -

101.85

62.65

57.65

52.65

47.65

42.65

37.65

32.65

27.65

22.65

4601 -

4605

19.65

14.65

9.65

4.65 -

102.40

62.95

57.95

52.95

47.95

42.95

37.95

32.95

27.95

22.95

4606 -

4610

19.95

14.95

9.95

4.95 -

102.95

63.25

58.25

53.25

48.25

43.25

38.25

33.25

28.25

23.25

4611 4616 -

4615
4620

20.25
20.55

15.25
15.55

10.25
10.55

5.25 5.55 -

103.50
104.05

63.55
63.85

58.55
58.85

53.55
53.85

48.55
48.85

43.55
43.85

38.55
38.85

33.55
33.85

28.55
28.85

23.55
23.85

4621 -

4625

20.85

15.85

10.85

5.85 -

104.60

64.15

59.15

54.15

49.15

44.15

39.15

34.15

29.15

24.15

4626 4631 4636 -

4630
4635
4640

21.15
21.45
21.75

16.15
16.45
16.75

11.15
11.45
11.75

6.15
6.45
6.75

1.15 1.45 1.75 -

105.15
105.70
106.25

64.45
64.75
65.05

59.45
59.75
60.05

54.45
54.75
55.05

49.45
49.75
50.05

44.45
44.75
45.05

39.45
39.75
40.05

34.45
34.75
35.05

29.45
29.75
30.05

24.45
24.75
25.05

4641 -

4645

22.05

17.05

12.05

7.05

2.05 -

106.80

65.35

60.35

55.35

50.35

45.35

40.35

35.35

30.35

25.35

4646 4651 -

4650
4655

22.35
22.65

17.35
17.65

12.35
12.65

7.35
7.65

2.35 2.65 -

107.35
107.90

65.65
65.95

60.65
60.95

55.65
55.95

50.65
50.95

45.65
45.95

40.65
40.95

35.65
35.95

30.65
30.95

25.65
25.95

RM
4536 - 4540

KA11
RM
15.75

Kategori 2
Category 2

KA13
KA14
RM
RM
5.75 -

KA15
RM

KA16
RM

KA17
RM

KA18
RM

KA19
RM

KA20
RM

114

KA12
RM
59.05

KA13
RM
54.05

KA14
RM
49.05

KA15
RM
44.05

KA16
RM
39.05

KA17
RM
34.05

KA18
RM
29.05

KA19
RM
24.05

KA20
RM
19.05

P.U. (A) 35
4656 -

4660

22.95

17.95

12.95

7.95

2.95 -

108.45

66.25

61.25

56.25

51.25

46.25

41.25

36.25

31.25

26.25

4661 -

4665

23.25

18.25

13.25

8.25

3.25 -

109.00

66.55

61.55

56.55

51.55

46.55

41.55

36.55

31.55

26.55

4666 -

4670

23.55

18.55

13.55

8.55

3.55 -

109.55

100.35

61.85

56.85

51.85

46.85

41.85

36.85

31.85

26.85

4671 4676 -

4675
4680

23.85
24.15

18.85
19.15

13.85
14.15

8.85
9.15

3.85 4.15 -

110.10
110.65

100.90
101.45

62.15
62.45

57.15
57.45

52.15
52.45

47.15
47.45

42.15
42.45

37.15
37.45

32.15
32.45

27.15
27.45

4681 4686 -

4685
4690

24.45
24.75

19.45
19.75

14.45
14.75

9.45
9.75

4.45 4.75 -

111.20
111.75

102.00
102.55

62.75
63.05

57.75
58.05

52.75
53.05

47.75
48.05

42.75
43.05

37.75
38.05

32.75
33.05

27.75
28.05

4691 4696 -

4695
4700

25.05
25.35

20.05
20.35

15.05
15.35

10.05
10.35

5.05 5.35 -

112.30
112.85

103.10
103.65

63.35
63.65

58.35
58.65

53.35
53.65

48.35
48.65

43.35
43.65

38.35
38.65

33.35
33.65

28.35
28.65

4701 4706 -

4705
4710

25.65
25.95

20.65
20.95

15.65
15.95

10.65
10.95

5.65 5.95 -

113.40
113.95

104.20
104.75

63.95
64.25

58.95
59.25

53.95
54.25

48.95
49.25

43.95
44.25

38.95
39.25

33.95
34.25

28.95
29.25

4711 -

4715

26.25

21.25

16.25

11.25

6.25

1.25 -

114.50

105.30

64.55

59.55

54.55

49.55

44.55

39.55

34.55

29.55

4716 4721 -

4720
4725

26.55
26.85

21.55
21.85

16.55
16.85

11.55
11.85

6.55
6.85

1.55 1.85 -

115.05
115.60

105.85
106.40

64.85
65.15

59.85
60.15

54.85
55.15

49.85
50.15

44.85
45.15

39.85
40.15

34.85
35.15

29.85
30.15

4726 4731 -

4730
4735

27.15
27.45

22.15
22.45

17.15
17.45

12.15
12.45

7.15
7.45

2.15 2.45 -

116.15
116.70

106.95
107.50

65.45
65.75

60.45
60.75

55.45
55.75

50.45
50.75

45.45
45.75

40.45
40.75

35.45
35.75

30.45
30.75

4736 4741 -

4740
4745

27.75
28.05

22.75
23.05

17.75
18.05

12.75
13.05

7.75
8.05

2.75 3.05 -

117.25
117.80

108.05
108.60

66.05
66.35

61.05
61.35

56.05
56.35

51.05
51.35

46.05
46.35

41.05
41.35

36.05
36.35

31.05
31.35

4746 4751 -

4750
4755

28.35
28.65

23.35
23.65

18.35
18.65

13.35
13.65

8.35
8.65

3.35 3.65 -

118.35
118.90

109.15
109.70

66.65
100.55

61.65
61.95

56.65
56.95

51.65
51.95

46.65
46.95

41.65
41.95

36.65
36.95

31.65
31.95

4756 4761 -

4760
4765

28.95
29.25

23.95
24.25

18.95
19.25

13.95
14.25

8.95
9.25

3.95 4.25 -

119.45
120.00

110.25
110.80

101.10
101.65

62.25
62.55

57.25
57.55

52.25
52.55

47.25
47.55

42.25
42.55

37.25
37.55

32.25
32.55

4766 -

4770

29.55

24.55

19.55

14.55

9.55

4.55 -

120.55

111.35

102.20

62.85

57.85

52.85

47.85

42.85

37.85

32.85

4771 4776 4781 -

4775
4780
4785

29.85
30.15
30.45

24.85
25.15
25.45

19.85
20.15
20.45

14.85
15.15
15.45

9.85
10.15
10.45

4.85 5.15 5.45 -

121.10
121.65
122.20

111.90
112.45
113.00

102.75
103.30
103.85

63.15
63.45
63.75

58.15
58.45
58.75

53.15
53.45
53.75

48.15
48.45
48.75

43.15
43.45
43.75

38.15
38.45
38.75

33.15
33.45
33.75

4786 4791 -

4790
4795

30.75
31.05

25.75
26.05

20.75
21.05

15.75
16.05

10.75
11.05

5.75 6.05

1.05 -

122.75
123.30

113.55
114.10

104.40
104.95

64.05
64.35

59.05
59.35

54.05
54.35

49.05
49.35

44.05
44.35

39.05
39.35

34.05
34.35

4796 -

4800

31.35

26.35

21.35

16.35

11.35

6.35

1.35 -

123.85

114.65

105.50

64.65

59.65

54.65

49.65

44.65

39.65

34.65

4801 -

4805

31.65

26.65

21.65

16.65

11.65

6.65

1.65 -

124.40

115.20

106.05

64.95

59.95

54.95

49.95

44.95

39.95

34.95

4806 -

4810

31.95

26.95

21.95

16.95

11.95

6.95

1.95 -

124.95

115.75

106.60

65.25

60.25

55.25

50.25

45.25

40.25

35.25

4811 -

4815

32.25

27.25

22.25

17.25

12.25

7.25

2.25 -

125.50

116.30

107.15

65.55

60.55

55.55

50.55

45.55

40.55

35.55

4816 -

4820

32.55

27.55

22.55

17.55

12.55

7.55

2.55 -

126.05

116.85

107.70

65.85

60.85

55.85

50.85

45.85

40.85

35.85

4821 4826 -

4825
4830

32.85
33.15

27.85
28.15

22.85
23.15

17.85
18.15

12.85
13.15

7.85
8.15

2.85 3.15 -

126.60
127.15

117.40
117.95

108.25
108.80

66.15
66.45

61.15
61.45

56.15
56.45

51.15
51.45

46.15
46.45

41.15
41.45

36.15
36.45

4831 -

4835

100.20

28.45

23.45

18.45

13.45

8.45

3.45 -

127.70

118.50

109.35

100.20

61.75

56.75

51.75

46.75

41.75

36.75

4836 -

4840

100.75

28.75

23.75

18.75

13.75

8.75

3.75 -

128.25

119.05

109.90

100.75

62.05

57.05

52.05

47.05

42.05

37.05

4841 -

4845

101.30

29.05

24.05

19.05

14.05

9.05

4.05 -

128.80

119.60

110.45

101.30

62.35

57.35

52.35

47.35

42.35

37.35

4846 -

4850

101.85

29.35

24.35

19.35

14.35

9.35

4.35 -

129.35

120.15

111.00

101.85

62.65

57.65

52.65

47.65

42.65

37.65

4851 -

4855

102.40

29.65

24.65

19.65

14.65

9.65

4.65 -

129.90

120.70

111.55

102.40

62.95

57.95

52.95

47.95

42.95

37.95

4856 4861 -

4860
4865

102.95
103.50

29.95
30.25

24.95
25.25

19.95
20.25

14.95
15.25

9.95
10.25

4.95 5.25 -

130.45
131.00

121.25
121.80

112.10
112.65

102.95
103.50

63.25
63.55

58.25
58.55

53.25
53.55

48.25
48.55

43.25
43.55

38.25
38.55

4866 4871 4876 -

4870
4875
4880

104.05
104.60
105.15

30.55
30.85
31.15

25.55
25.85
26.15

20.55
20.85
21.15

15.55
15.85
16.15

10.55
10.85
11.15

5.55 5.85 6.15

1.15 -

131.55
132.10
132.65

122.35
122.90
123.45

113.20
113.75
114.30

104.05
104.60
105.15

63.85
64.15
64.45

58.85
59.15
59.45

53.85
54.15
54.45

48.85
49.15
49.45

43.85
44.15
44.45

38.85
39.15
39.45

4881 -

4885

105.70

31.45

26.45

21.45

16.45

11.45

6.45

1.45 -

133.20

124.00

114.85

105.70

64.75

59.75

54.75

49.75

44.75

39.75

115

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

RM
4886 - 4890

KA11
RM
106.25

KA12
RM
31.75

KA13
RM
26.75

KA14
RM
21.75

KA15
RM
16.75

KA16
RM
11.75

KA17
RM
6.75

KA18
KA19
RM
RM
1.75 -

4891 4896 -

4895
4900

106.80
107.35

32.05
32.35

27.05
27.35

22.05
22.35

17.05
17.35

12.05
12.35

7.05
7.35

2.05 2.35 -

4901 4906 4911 -

4905
4910
4915

107.90
108.45
109.00

32.65
32.95
33.25

27.65
27.95
28.25

22.65
22.95
23.25

17.65
17.95
18.25

12.65
12.95
13.25

7.65
7.95
8.25

4916 4921 -

4920
4925

109.55
110.10

100.35
100.90

28.55
28.85

23.55
23.85

18.55
18.85

13.55
13.85

4926 -

4930

110.65

101.45

29.15

24.15

19.15

4931 -

4935

111.20

102.00

29.45

24.45

19.45

4936 -

4940

111.75

102.55

29.75

24.75

4941 -

4945

112.30

103.10

30.05

4946 -

4950

112.85

103.65

4951 -

4955

113.40

4956 -

4960

4961 4966 -

KA20
RM
-

KA11
RM
133.75

KA12
RM
124.55

KA13
RM
115.40

KA14
RM
106.25

KA15
RM
65.05

KA16
RM
60.05

KA17
RM
55.05

KA18
RM
50.05

KA19
RM
45.05

KA20
RM
40.05

134.30
134.85

125.10
125.65

115.95
116.50

106.80
107.35

65.35
65.65

60.35
60.65

55.35
55.65

50.35
50.65

45.35
45.65

40.35
40.65

2.65 2.95 3.25 -

135.40
135.95
136.50

126.20
126.75
127.30

117.05
117.60
118.15

107.90
108.45
109.00

65.95
66.25
66.55

60.95
61.25
61.55

55.95
56.25
56.55

50.95
51.25
51.55

45.95
46.25
46.55

40.95
41.25
41.55

8.55
8.85

3.55 3.85 -

137.05
137.60

127.85
128.40

118.70
119.25

109.55
110.10

100.35
100.90

61.85
62.15

56.85
57.15

51.85
52.15

46.85
47.15

41.85
42.15

14.15

9.15

4.15 -

138.15

128.95

119.80

110.65

101.45

62.45

57.45

52.45

47.45

42.45

14.45

9.45

4.45 -

138.70

129.50

120.35

111.20

102.00

62.75

57.75

52.75

47.75

42.75

19.75

14.75

9.75

4.75 -

139.25

130.05

120.90

111.75

102.55

63.05

58.05

53.05

48.05

43.05

25.05

20.05

15.05

10.05

5.05 -

139.80

130.60

121.45

112.30

103.10

63.35

58.35

53.35

48.35

43.35

30.35

25.35

20.35

15.35

10.35

5.35 -

140.35

131.15

122.00

112.85

103.65

63.65

58.65

53.65

48.65

43.65

104.20

30.65

25.65

20.65

15.65

10.65

5.65 -

140.90

131.70

122.55

113.40

104.20

63.95

58.95

53.95

48.95

43.95

113.95

104.75

30.95

25.95

20.95

15.95

10.95

5.95 -

141.45

132.25

123.10

113.95

104.75

64.25

59.25

54.25

49.25

44.25

4965
4970

114.50
115.05

105.30
105.85

31.25
31.55

26.25
26.55

21.25
21.55

16.25
16.55

11.25
11.55

6.25
6.55

1.25 1.55 -

142.00
142.55

132.80
133.35

123.65
124.20

114.50
115.05

105.30
105.85

64.55
64.85

59.55
59.85

54.55
54.85

49.55
49.85

44.55
44.85

4971 -

4975

115.60

106.40

31.85

26.85

21.85

16.85

11.85

6.85

1.85 -

143.10

133.90

124.75

115.60

106.40

65.15

60.15

55.15

50.15

45.15

4976 4981 4986 -

4980
4985
4990

116.15
116.70
117.25

106.95
107.50
108.05

32.15
32.45
32.75

27.15
27.45
27.75

22.15
22.45
22.75

17.15
17.45
17.75

12.15
12.45
12.75

7.15
7.45
7.75

2.15 2.45 2.75 -

143.65
144.20
144.75

134.45
135.00
135.55

125.30
125.85
126.40

116.15
116.70
117.25

106.95
107.50
108.05

65.45
65.75
66.05

60.45
60.75
61.05

55.45
55.75
56.05

50.45
50.75
51.05

45.45
45.75
46.05

4991 -

4995

117.80

108.60

33.05

28.05

23.05

18.05

13.05

8.05

3.05 -

145.30

136.10

126.95

117.80

108.60

66.35

61.35

56.35

51.35

46.35

4996 5001 -

5000
5005

118.35
118.90

109.15
109.70

33.35
100.55

28.35
28.65

23.35
23.65

18.35
18.65

13.35
13.65

8.35
8.65

3.35 3.65 -

145.85
146.40

136.65
137.20

127.50
128.05

118.35
118.90

109.15
109.70

66.65
100.55

61.65
61.95

56.65
56.95

51.65
51.95

46.65
46.95

116

P.U. (A) 35
5006 -

5010

119.45

110.25

101.10

28.95

23.95

18.95

13.95

146.95

137.75

128.60

119.45

110.25

101.10

62.25

57.25

52.25

47.25

5015

120.00

110.80

101.65

29.25

24.25

19.25

14.25

8.95
9.25

3.95 -

5011 -

4.25 -

147.50

138.30

129.15

120.00

110.80

101.65

62.55

57.55

52.55

47.55

5016 -

5020

120.55

111.35

102.20

29.55

24.55

19.55

14.55

9.55

4.55 -

148.05

138.85

129.70

120.55

111.35

102.20

62.85

57.85

52.85

47.85

5021 5026 -

5025
5030

121.10
121.65

111.90
112.45

102.75
103.30

29.85
30.15

24.85
25.15

19.85
20.15

14.85
15.15

9.85
10.15

4.85 5.15 -

148.60
149.15

139.40
139.95

130.25
130.80

121.10
121.65

111.90
112.45

102.75
103.30

63.15
63.45

58.15
58.45

53.15
53.45

48.15
48.45

5031 5036 -

5035
5040

122.20
122.75

113.00
113.55

103.85
104.40

30.45
30.75

25.45
25.75

20.45
20.75

15.45
15.75

10.45
10.75

5.45 5.75 -

149.70
150.25

140.50
141.05

131.35
131.90

122.20
122.75

113.00
113.55

103.85
104.40

63.75
64.05

58.75
59.05

53.75
54.05

48.75
49.05

5041 5046 -

5045
5050

123.30
123.85

114.10
114.65

104.95
105.50

31.05
31.35

26.05
26.35

21.05
21.35

16.05
16.35

11.05
11.35

6.05
6.35

1.05
1.35

150.80
151.35

141.60
142.15

132.45
133.00

123.30
123.85

114.10
114.65

104.95
105.50

64.35
64.65

59.35
59.65

54.35
54.65

49.35
49.65

5051 5056 -

5055
5060

124.40
124.95

115.20
115.75

106.05
106.60

31.65
31.95

26.65
26.95

21.65
21.95

16.65
16.95

11.65
11.95

6.65
6.95

1.65
1.95

151.90
152.45

142.70
143.25

133.55
134.10

124.40
124.95

115.20
115.75

106.05
106.60

64.95
65.25

59.95
60.25

54.95
55.25

49.95
50.25

5061 -

5065

125.50

32.25

27.25

22.25

17.25

12.25

7.25

2.25

153.00

143.80

134.65

125.50

116.30

107.15

65.55

60.55

55.55

50.55

5070
5075

126.05
126.60

116.30
116.85

107.15

5066 5071 -

117.40

107.70
108.25

32.55
32.85

27.55
27.85

22.55
22.85

17.55
17.85

12.55
12.85

7.55
7.85

2.55
2.85

153.55
154.10

144.35
144.90

135.20
135.75

126.05
126.60

116.85
117.40

107.70
108.25

65.85
66.15

60.85
61.15

55.85
56.15

50.85
51.15

5076 5081 -

5080
5085

127.15
127.70

117.95
118.50

108.80
109.35

33.15
100.20

28.15
28.45

23.15
23.45

18.15
18.45

13.15
13.45

8.15
8.45

3.15
3.45

154.65
155.20

145.45
146.00

136.30
136.85

127.15
127.70

117.95
118.50

108.80
109.35

66.45
100.20

61.45
61.75

56.45
56.75

51.45
51.75

5086 5091 -

5090
5095

128.25
128.80

119.05
119.60

109.90
110.45

100.75
101.30

28.75
29.05

23.75
24.05

18.75
19.05

13.75
14.05

8.75
9.05

3.75
4.05

155.75
156.30

146.55
147.10

137.40
137.95

128.25
128.80

119.05
119.60

109.90
110.45

100.75
101.30

62.05
62.35

57.05
57.35

52.05
52.35

5096 5101 -

5100
5105

129.35
129.90

120.15
120.70

111.00
111.55

101.85
102.40

29.35
29.65

24.35
24.65

19.35
19.65

14.35
14.65

9.35
9.65

4.35
4.65

156.85
157.40

147.65
148.20

138.50
139.05

129.35
129.90

120.15
120.70

111.00
111.55

101.85
102.40

62.65
62.95

57.65
57.95

52.65
52.95

5106 5111 -

5110
5115

130.45
131.00

121.25
121.80

112.10
112.65

102.95
103.50

29.95
30.25

24.95
25.25

19.95
20.25

14.95
15.25

9.95
10.25

4.95
5.25

157.95
158.50

148.75
149.30

139.60
140.15

130.45
131.00

121.25
121.80

112.10
112.65

102.95
103.50

63.25
63.55

58.25
58.55

53.25
53.55

5116 -

5120

131.55

122.35

113.20

104.05

30.55

25.55

20.55

15.55

10.55

5.55

159.05

149.85

140.70

131.55

122.35

113.20

104.05

63.85

58.85

53.85

5121 5126 5131 -

5125
5130
5135

132.10
132.65
133.20

122.90
123.45
124.00

113.75
114.30
114.85

104.60
105.15
105.70

30.85
31.15
31.45

25.85
26.15
26.45

20.85
21.15
21.45

15.85
16.15
16.45

10.85
11.15
11.45

5.85
6.15
6.45

159.60
160.15
160.70

150.40
150.95
151.50

141.25
141.80
142.35

132.10
132.65
133.20

122.90
123.45
124.00

113.75
114.30
114.85

104.60
105.15
105.70

64.15
64.45
64.75

59.15
59.45
59.75

54.15
54.45
54.75

5136 5141 -

5140
5145

133.75
134.30

124.55
125.10

115.40
115.95

106.25
106.80

31.75
32.05

26.75
27.05

21.75
22.05

16.75
17.05

11.75
12.05

6.75
7.05

161.25
161.80

152.05
152.60

142.90
143.45

133.75
134.30

124.55
125.10

115.40
115.95

106.25
106.80

65.05
65.35

60.05
60.35

55.05
55.35

5146 -

5150

134.85

125.65

116.50

107.35

32.35

27.35

22.35

17.35

12.35

7.35

162.35

153.15

144.00

134.85

125.65

116.50

107.35

65.65

60.65

55.65

5151 -

5155

135.40

126.20

117.05

107.90

32.65

27.65

22.65

17.65

12.65

7.65

162.90

153.70

144.55

135.40

126.20

117.05

107.90

65.95

60.95

55.95

5156 -

5160

135.95

126.75

117.60

108.45

32.95

27.95

22.95

17.95

12.95

7.95

163.45

154.25

145.10

135.95

126.75

117.60

108.45

66.25

61.25

56.25

5161 -

5165

136.50

127.30

118.15

109.00

33.25

28.25

23.25

18.25

13.25

8.25

164.00

154.80

145.65

136.50

127.30

118.15

109.00

66.55

61.55

56.55

5166 -

5170

137.05

127.85

118.70

109.55

100.35

28.55

23.55

18.55

13.55

8.55

164.55

155.35

146.20

137.05

127.85

118.70

109.55

100.35

61.85

56.85

5171 5176 -

5175
5180

137.60
138.15

128.40
128.95

119.25
119.80

110.10
110.65

100.90
101.45

28.85
29.15

23.85
24.15

18.85
19.15

13.85
14.15

8.85
9.15

165.10
165.65

155.90
156.45

146.75
147.30

137.60
138.15

128.40
128.95

119.25
119.80

110.10
110.65

100.90
101.45

62.15
62.45

57.15
57.45

5181 -

5185

138.70

129.50

120.35

111.20

102.00

29.45

24.45

19.45

14.45

9.45

166.20

157.00

147.85

138.70

129.50

120.35

111.20

102.00

62.75

57.75

5186 -

5190

139.25

130.05

120.90

111.75

102.55

29.75

24.75

19.75

14.75

9.75

166.75

157.55

148.40

139.25

130.05

120.90

111.75

102.55

63.05

58.05

5191 -

5195

139.80

130.60

121.45

112.30

103.10

30.05

25.05

20.05

15.05

10.05

167.30

158.10

148.95

139.80

130.60

121.45

112.30

103.10

63.35

58.35

5196 -

5200

140.35

131.15

122.00

112.85

103.65

30.35

25.35

20.35

15.35

10.35

167.85

158.65

149.50

140.35

131.15

122.00

112.85

103.65

63.65

58.65

5201 -

5205

140.90

131.70

122.55

113.40

104.20

30.65

25.65

20.65

15.65

10.65

168.40

159.20

150.05

140.90

131.70

122.55

113.40

104.20

63.95

58.95

5206 5211 -

5210
5215

141.45
142.00

132.25
132.80

123.10
123.65

113.95
114.50

104.75
105.30

30.95
31.25

25.95
26.25

20.95
21.25

15.95
16.25

10.95
11.25

168.95
169.50

159.75
160.30

150.60
151.15

141.45
142.00

132.25
132.80

123.10
123.65

113.95
114.50

104.75
105.30

64.25
64.55

59.25
59.55

5216 5221 5226 -

5220
5225
5230

142.55
143.10
143.65

133.35
133.90
134.45

124.20
124.75
125.30

115.05
115.60
116.15

105.85
106.40
106.95

31.55
31.85
32.15

26.55
26.85
27.15

21.55
21.85
22.15

16.55
16.85
17.15

11.55
11.85
12.15

170.05
170.60
171.15

160.85
161.40
161.95

151.70
152.25
152.80

142.55
143.10
143.65

133.35
133.90
134.45

124.20
124.75
125.30

115.05
115.60
116.15

105.85
106.40
106.95

64.85
65.15
65.45

59.85
60.15
60.45

5231 -

5235

144.20

135.00

125.85

116.70

107.50

32.45

27.45

22.45

17.45

12.45

171.70

162.50

153.35

144.20

135.00

125.85

116.70

107.50

65.75

60.75

117

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

RM
5236 - 5240

KA11
RM
144.75

KA12
RM
135.55

KA13
RM
126.40

KA14
RM
117.25

KA15
RM
108.05

KA16
RM
32.75

KA17
RM
27.75

KA18
RM
22.75

KA19
RM
17.75

KA20
RM
12.75

KA11
RM
172.25

KA12
RM
163.05

KA13
RM
153.90

KA14
RM
144.75

KA15
RM
135.55

KA16
RM
126.40

KA17
RM
117.25

KA18
RM
108.05

KA19
RM
66.05

KA20
RM
61.05

5241 5246 -

5245
5250

145.30
145.85

136.10
136.65

126.95
127.50

117.80
118.35

108.60
109.15

33.05
33.35

28.05
28.35

23.05
23.35

18.05
18.35

13.05
13.35

172.80
173.35

163.60
164.15

154.45
155.00

145.30
145.85

136.10
136.65

126.95
127.50

117.80
118.35

108.60
109.15

66.35
66.65

61.35
61.65

5251 5256 5261 -

5255
5260
5265

146.40
146.95
147.50

137.20
137.75
138.30

128.05
128.60
129.15

118.90
119.45
120.00

109.70
110.25
110.80

100.55
101.10
101.65

28.65
28.95
29.25

23.65
23.95
24.25

18.65
18.95
19.25

13.65
13.95
14.25

173.90
174.45
175.00

164.70
165.25
165.80

155.55
156.10
156.65

146.40
146.95
147.50

137.20
137.75
138.30

128.05
128.60
129.15

118.90
119.45
120.00

109.70
110.25
110.80

100.55
101.10
101.65

61.95
62.25
62.55

5266 5271 -

5270
5275

148.05
148.60

138.85
139.40

129.70
130.25

120.55
121.10

111.35
111.90

102.20
102.75

29.55
29.85

24.55
24.85

19.55
19.85

14.55
14.85

175.55
176.10

166.35
166.90

157.20
157.75

148.05
148.60

138.85
139.40

129.70
130.25

120.55
121.10

111.35
111.90

102.20
102.75

62.85
63.15

5276 -

5280

149.15

139.95

130.80

121.65

112.45

103.30

30.15

25.15

20.15

15.15

176.65

167.45

158.30

149.15

139.95

130.80

121.65

112.45

103.30

63.45

5281 -

5285

149.70

140.50

131.35

122.20

113.00

103.85

30.45

25.45

20.45

15.45

177.20

168.00

158.85

149.70

140.50

131.35

122.20

113.00

103.85

63.75

5286 -

5290

150.25

141.05

131.90

122.75

113.55

104.40

30.75

25.75

20.75

15.75

177.75

168.55

159.40

150.25

141.05

131.90

122.75

113.55

104.40

64.05

5291 -

5295

150.80

141.60

132.45

123.30

114.10

104.95

31.05

26.05

21.05

16.05

178.30

169.10

159.95

150.80

141.60

132.45

123.30

114.10

104.95

64.35

5296 -

5300

151.35

142.15

133.00

123.85

114.65

105.50

31.35

26.35

21.35

16.35

178.85

169.65

160.50

151.35

142.15

133.00

123.85

114.65

105.50

64.65

5301 -

5305

151.90

142.70

133.55

124.40

115.20

106.05

31.65

26.65

21.65

16.65

179.40

170.20

161.05

151.90

142.70

133.55

124.40

115.20

106.05

64.95

5306 -

5310

152.45

143.25

134.10

124.95

115.75

106.60

31.95

26.95

21.95

16.95

179.95

170.75

161.60

152.45

143.25

134.10

124.95

115.75

106.60

65.25

5311 5316 -

5315
5320

153.00
153.55

143.80
144.35

134.65
135.20

125.50
126.05

116.30
116.85

107.15
107.70

32.25
32.55

27.25
27.55

22.25
22.55

17.25
17.55

180.50
181.05

171.30
171.85

162.15
162.70

153.00
153.55

143.80
144.35

134.65
135.20

125.50
126.05

116.30
116.85

107.15
107.70

65.55
65.85

5321 -

5325

154.10

144.90

135.75

126.60

117.40

108.25

32.85

27.85

22.85

17.85

181.60

172.40

163.25

154.10

144.90

135.75

126.60

117.40

108.25

66.15

5326 5331 5336 -

5330
5335
5340

154.65
155.20
155.75

145.45
146.00
146.55

136.30
136.85
137.40

127.15
127.70
128.25

117.95
118.50
119.05

108.80
109.35
109.90

33.15
100.20
100.75

28.15
28.45
28.75

23.15
23.45
23.75

18.15
18.45
18.75

182.15
182.70
183.25

172.95
173.50
174.05

163.80
164.35
164.90

154.65
155.20
155.75

145.45
146.00
146.55

136.30
136.85
137.40

127.15
127.70
128.25

117.95
118.50
119.05

108.80
109.35
109.90

66.45
100.20
100.75

5341 -

5345

156.30

147.10

137.95

128.80

119.60

110.45

101.30

29.05

24.05

19.05

183.80

174.60

165.45

156.30

147.10

137.95

128.80

119.60

110.45

101.30

5346 5351 -

5350
5355

156.85
157.40

147.65
148.20

138.50
139.05

129.35
129.90

120.15
120.70

111.00
111.55

101.85
102.40

29.35
29.65

24.35
24.65

19.35
19.65

184.35
184.90

175.15
175.70

166.00
166.55

156.85
157.40

147.65
148.20

138.50
139.05

129.35
129.90

120.15
120.70

111.00
111.55

101.85
102.40

118

P.U. (A) 35
5356 -

5360

157.95

148.75

139.60

130.45

121.25

112.10

102.95

29.95

24.95

19.95

185.45

176.25

167.10

157.95

148.75

139.60

130.45

121.25

112.10

102.95

5361 -

5365

158.50

149.30

140.15

131.00

121.80

112.65

103.50

30.25

25.25

20.25

186.00

176.80

167.65

158.50

149.30

140.15

131.00

121.80

112.65

103.50

5366 -

5370

159.05

149.85

140.70

131.55

122.35

113.20

104.05

30.55

25.55

20.55

186.55

177.35

168.20

159.05

149.85

140.70

131.55

122.35

113.20

104.05

5371 5376 -

5375
5380

159.60
160.15

150.40
150.95

141.25
141.80

132.10
132.65

122.90
123.45

113.75
114.30

104.60
105.15

30.85
31.15

25.85
26.15

20.85
21.15

187.10
187.65

177.90
178.45

168.75
169.30

159.60
160.15

150.40
150.95

141.25
141.80

132.10
132.65

122.90
123.45

113.75
114.30

104.60
105.15

5381 5386 -

5385
5390

160.70
161.25

151.50
152.05

142.35
142.90

133.20
133.75

124.00
124.55

114.85
115.40

105.70
106.25

31.45
31.75

26.45
26.75

21.45
21.75

188.20
188.75

179.00
179.55

169.85
170.40

160.70
161.25

151.50
152.05

142.35
142.90

133.20
133.75

124.00
124.55

114.85
115.40

105.70
106.25

5391 5396 -

5395
5400

161.80
162.35

152.60
153.15

143.45
144.00

134.30
134.85

125.10
125.65

115.95
116.50

106.80
107.35

32.05
32.35

27.05
27.35

22.05
22.35

189.30
189.85

180.10
180.65

170.95
171.50

161.80
162.35

152.60
153.15

143.45
144.00

134.30
134.85

125.10
125.65

115.95
116.50

106.80
107.35

5401 5406 -

5405
5410

162.90
163.45

153.70
154.25

144.55
145.10

135.40
135.95

126.20
126.75

117.05
117.60

107.90
108.45

32.65
32.95

27.65
27.95

22.65
22.95

190.40
190.95

181.20
181.75

172.05
172.60

162.90
163.45

153.70
154.25

144.55
145.10

135.40
135.95

126.20
126.75

117.05
117.60

107.90
108.45

5411 -

5415

164.00

136.50

127.30

118.15

109.00

33.25

28.25

23.25

191.50

182.30

173.15

164.00

154.80

145.65

136.50

127.30

118.15

109.00

5420
5425

164.55
165.10

154.80
155.35

145.65

5416 5421 -

155.90

146.20
146.75

137.05
137.60

127.85
128.40

118.70
119.25

109.55
110.10

100.35
100.90

28.55
28.85

23.55
23.85

192.05
192.60

182.85
183.40

173.70
174.25

164.55
165.10

155.35
155.90

146.20
146.75

137.05
137.60

127.85
128.40

118.70
119.25

109.55
110.10

5426 5431 -

5430
5435

165.65
166.20

156.45
157.00

147.30
147.85

138.15
138.70

128.95
129.50

119.80
120.35

110.65
111.20

101.45
102.00

29.15
29.45

24.15
24.45

193.15
193.70

183.95
184.50

174.80
175.35

165.65
166.20

156.45
157.00

147.30
147.85

138.15
138.70

128.95
129.50

119.80
120.35

110.65
111.20

5436 5441 -

5440
5445

166.75
167.30

157.55
158.10

148.40
148.95

139.25
139.80

130.05
130.60

120.90
121.45

111.75
112.30

102.55
103.10

29.75
30.05

24.75
25.05

194.25
194.80

185.05
185.60

175.90
176.45

166.75
167.30

157.55
158.10

148.40
148.95

139.25
139.80

130.05
130.60

120.90
121.45

111.75
112.30

5446 5451 -

5450
5455

167.85
168.40

158.65
159.20

149.50
150.05

140.35
140.90

131.15
131.70

122.00
122.55

112.85
113.40

103.65
104.20

30.35
30.65

25.35
25.65

195.35
195.90

186.15
186.70

177.00
177.55

167.85
168.40

158.65
159.20

149.50
150.05

140.35
140.90

131.15
131.70

122.00
122.55

112.85
113.40

5456 5461 -

5460
5465

168.95
169.50

159.75
160.30

150.60
151.15

141.45
142.00

132.25
132.80

123.10
123.65

113.95
114.50

104.75
105.30

30.95
31.25

25.95
26.25

196.45
197.00

187.25
187.80

178.10
178.65

168.95
169.50

159.75
160.30

150.60
151.15

141.45
142.00

132.25
132.80

123.10
123.65

113.95
114.50

5466 -

5470

170.05

160.85

151.70

142.55

133.35

124.20

115.05

105.85

31.55

26.55

197.55

188.35

179.20

170.05

160.85

151.70

142.55

133.35

124.20

115.05

5471 5476 5481 -

5475
5480
5485

170.60
171.15
171.70

161.40
161.95
162.50

152.25
152.80
153.35

143.10
143.65
144.20

133.90
134.45
135.00

124.75
125.30
125.85

115.60
116.15
116.70

106.40
106.95
107.50

31.85
32.15
32.45

26.85
27.15
27.45

198.10
198.65
199.20

188.90
189.45
190.00

179.75
180.30
180.85

170.60
171.15
171.70

161.40
161.95
162.50

152.25
152.80
153.35

143.10
143.65
144.20

133.90
134.45
135.00

124.75
125.30
125.85

115.60
116.15
116.70

5486 5491 -

5490
5495

172.25
172.80

163.05
163.60

153.90
154.45

144.75
145.30

135.55
136.10

126.40
126.95

117.25
117.80

108.05
108.60

32.75
33.05

27.75
28.05

199.75
200.30

190.55
191.10

181.40
181.95

172.25
172.80

163.05
163.60

153.90
154.45

144.75
145.30

135.55
136.10

126.40
126.95

117.25
117.80

5496 -

5500

173.35

164.15

155.00

145.85

136.65

127.50

118.35

109.15

33.35

28.35

200.85

191.65

182.50

173.35

164.15

155.00

145.85

136.65

127.50

118.35

5501 -

5505

173.90

164.70

155.55

146.40

137.20

128.05

118.90

109.70

100.55

28.65

201.40

192.20

183.05

173.90

164.70

155.55

146.40

137.20

128.05

118.90

5506 -

5510

174.45

165.25

156.10

146.95

137.75

128.60

119.45

110.25

101.10

28.95

201.95

192.75

183.60

174.45

165.25

156.10

146.95

137.75

128.60

119.45

5511 -

5515

175.00

165.80

156.65

147.50

138.30

129.15

120.00

110.80

101.65

29.25

202.50

193.30

184.15

175.00

165.80

156.65

147.50

138.30

129.15

120.00

5516 -

5520

175.55

166.35

157.20

148.05

138.85

129.70

120.55

111.35

102.20

29.55

203.05

193.85

184.70

175.55

166.35

157.20

148.05

138.85

129.70

120.55

5521 5526 -

5525
5530

176.10
176.65

166.90
167.45

157.75
158.30

148.60
149.15

139.40
139.95

130.25
130.80

121.10
121.65

111.90
112.45

102.75
103.30

29.85
30.15

203.60
204.15

194.40
194.95

185.25
185.80

176.10
176.65

166.90
167.45

157.75
158.30

148.60
149.15

139.40
139.95

130.25
130.80

121.10
121.65

5531 -

5535

177.20

168.00

158.85

149.70

140.50

131.35

122.20

113.00

103.85

30.45

204.70

195.50

186.35

177.20

168.00

158.85

149.70

140.50

131.35

122.20

5536 -

5540

177.75

168.55

159.40

150.25

141.05

131.90

122.75

113.55

104.40

30.75

205.25

196.05

186.90

177.75

168.55

159.40

150.25

141.05

131.90

122.75

5541 -

5545

178.30

169.10

159.95

150.80

141.60

132.45

123.30

114.10

104.95

31.05

205.80

196.60

187.45

178.30

169.10

159.95

150.80

141.60

132.45

123.30

5546 -

5550

178.85

169.65

160.50

151.35

142.15

133.00

123.85

114.65

105.50

31.35

206.35

197.15

188.00

178.85

169.65

160.50

151.35

142.15

133.00

123.85

5551 -

5555

179.40

170.20

161.05

151.90

142.70

133.55

124.40

115.20

106.05

31.65

206.90

197.70

188.55

179.40

170.20

161.05

151.90

142.70

133.55

124.40

5556 5561 -

5560
5565

179.95
180.50

170.75
171.30

161.60
162.15

152.45
153.00

143.25
143.80

134.10
134.65

124.95
125.50

115.75
116.30

106.60
107.15

31.95
32.25

207.45
208.00

198.25
198.80

189.10
189.65

179.95
180.50

170.75
171.30

161.60
162.15

152.45
153.00

143.25
143.80

134.10
134.65

124.95
125.50

5566 5571 5576 -

5570
5575
5580

181.05
181.60
182.15

171.85
172.40
172.95

162.70
163.25
163.80

153.55
154.10
154.65

144.35
144.90
145.45

135.20
135.75
136.30

126.05
126.60
127.15

116.85
117.40
117.95

107.70
108.25
108.80

32.55
32.85
33.15

208.55
209.10
209.65

199.35
199.90
200.45

190.20
190.75
191.30

181.05
181.60
182.15

171.85
172.40
172.95

162.70
163.25
163.80

153.55
154.10
154.65

144.35
144.90
145.45

135.20
135.75
136.30

126.05
126.60
127.15

5581 -

5585

182.70

173.50

164.35

155.20

146.00

136.85

127.70

118.50

109.35

100.20

210.20

201.00

191.85

182.70

173.50

164.35

155.20

146.00

136.85

127.70

119

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

RM
5586 - 5590

KA11
RM
183.25

KA12
RM
174.05

KA13
RM
164.90

KA14
RM
155.75

KA15
RM
146.55

KA16
RM
137.40

KA17
RM
128.25

KA18
RM
119.05

KA19
RM
109.90

KA20
RM
100.75

KA11
RM
210.75

KA12
RM
201.55

KA13
RM
192.40

KA14
RM
183.25

KA15
RM
174.05

KA16
RM
164.90

KA17
RM
155.75

KA18
RM
146.55

KA19
RM
137.40

KA20
RM
128.25

5591 5596 -

5595
5600

183.80
184.35

174.60
175.15

165.45
166.00

156.30
156.85

147.10
147.65

137.95
138.50

128.80
129.35

119.60
120.15

110.45
111.00

101.30
101.85

211.30
211.85

202.10
202.65

192.95
193.50

183.80
184.35

174.60
175.15

165.45
166.00

156.30
156.85

147.10
147.65

137.95
138.50

128.80
129.35

5601 5606 5611 -

5605
5610
5615

184.90
185.45
186.00

175.70
176.25
176.80

166.55
167.10
167.65

157.40
157.95
158.50

148.20
148.75
149.30

139.05
139.60
140.15

129.90
130.45
131.00

120.70
121.25
121.80

111.55
112.10
112.65

102.40
102.95
103.50

212.40
212.95
213.50

203.20
203.75
204.30

194.05
194.60
195.15

184.90
185.45
186.00

175.70
176.25
176.80

166.55
167.10
167.65

157.40
157.95
158.50

148.20
148.75
149.30

139.05
139.60
140.15

129.90
130.45
131.00

5616 5621 -

5620
5625

186.55
187.10

177.35
177.90

168.20
168.75

159.05
159.60

149.85
150.40

140.70
141.25

131.55
132.10

122.35
122.90

113.20
113.75

104.05
104.60

214.05
214.60

204.85
205.40

195.70
196.25

186.55
187.10

177.35
177.90

168.20
168.75

159.05
159.60

149.85
150.40

140.70
141.25

131.55
132.10

5626 -

5630

187.65

178.45

169.30

160.15

150.95

141.80

132.65

123.45

114.30

105.15

215.15

205.95

196.80

187.65

178.45

169.30

160.15

150.95

141.80

132.65

5631 -

5635

188.20

179.00

169.85

160.70

151.50

142.35

133.20

124.00

114.85

105.70

215.70

206.50

197.35

188.20

179.00

169.85

160.70

151.50

142.35

133.20

5636 -

5640

188.75

179.55

170.40

161.25

152.05

142.90

133.75

124.55

115.40

106.25

216.25

207.05

197.90

188.75

179.55

170.40

161.25

152.05

142.90

133.75

5641 -

5645

189.30

180.10

170.95

161.80

152.60

143.45

134.30

125.10

115.95

106.80

216.80

207.60

198.45

189.30

180.10

170.95

161.80

152.60

143.45

134.30

5646 -

5650

189.85

180.65

171.50

162.35

153.15

144.00

134.85

125.65

116.50

107.35

217.35

208.15

199.00

189.85

180.65

171.50

162.35

153.15

144.00

134.85

5651 -

5655

190.40

181.20

172.05

162.90

153.70

144.55

135.40

126.20

117.05

107.90

217.90

208.70

199.55

190.40

181.20

172.05

162.90

153.70

144.55

135.40

5656 -

5660

190.95

181.75

172.60

163.45

154.25

145.10

135.95

126.75

117.60

108.45

218.45

209.25

200.10

190.95

181.75

172.60

163.45

154.25

145.10

135.95

5661 5666 -

5665
5670

191.50
192.05

182.30
182.85

173.15
173.70

164.00
164.55

154.80
155.35

145.65
146.20

136.50
137.05

127.30
127.85

118.15
118.70

109.00
109.55

219.00
219.55

209.80
210.35

200.65
201.20

191.50
192.05

182.30
182.85

173.15
173.70

164.00
164.55

154.80
155.35

145.65
146.20

136.50
137.05

5671 -

5675

192.60

183.40

174.25

165.10

155.90

146.75

137.60

128.40

119.25

110.10

220.10

210.90

201.75

192.60

183.40

174.25

165.10

155.90

146.75

137.60

5676 5681 5686 -

5680
5685
5690

193.15
193.70
194.25

183.95
184.50
185.05

174.80
175.35
175.90

165.65
166.20
166.75

156.45
157.00
157.55

147.30
147.85
148.40

138.15
138.70
139.25

128.95
129.50
130.05

119.80
120.35
120.90

110.65
111.20
111.75

220.65
221.20
221.75

211.45
212.00
212.55

202.30
202.85
203.40

193.15
193.70
194.25

183.95
184.50
185.05

174.80
175.35
175.90

165.65
166.20
166.75

156.45
157.00
157.55

147.30
147.85
148.40

138.15
138.70
139.25

5691 -

5695

194.80

185.60

176.45

167.30

158.10

148.95

139.80

130.60

121.45

112.30

222.30

213.10

203.95

194.80

185.60

176.45

167.30

158.10

148.95

139.80

5696 5701 -

5700
5705

195.35
195.90

186.15
186.70

177.00
177.55

167.85
168.40

158.65
159.20

149.50
150.05

140.35
140.90

131.15
131.70

122.00
122.55

112.85
113.40

222.85
223.40

213.65
214.20

204.50
205.05

195.35
195.90

186.15
186.70

177.00
177.55

167.85
168.40

158.65
159.20

149.50
150.05

140.35
140.90

120

P.U. (A) 35
5706 -

5710

196.45

187.25

178.10

168.95

159.75

150.60

141.45

132.25

123.10

113.95

223.95

214.75

205.60

196.45

187.25

178.10

168.95

159.75

150.60

141.45

5711 -

5715

197.00

187.80

178.65

169.50

160.30

151.15

142.00

132.80

123.65

114.50

224.50

215.30

206.15

197.00

187.80

178.65

169.50

160.30

151.15

142.00

5716 -

5720

197.55

188.35

179.20

170.05

160.85

151.70

142.55

133.35

124.20

115.05

225.05

215.85

206.70

197.55

188.35

179.20

170.05

160.85

151.70

142.55

5721 5726 -

5725
5730

198.10
198.65

188.90
189.45

179.75
180.30

170.60
171.15

161.40
161.95

152.25
152.80

143.10
143.65

133.90
134.45

124.75
125.30

115.60
116.15

225.60
226.15

216.40
216.95

207.25
207.80

198.10
198.65

188.90
189.45

179.75
180.30

170.60
171.15

161.40
161.95

152.25
152.80

143.10
143.65

5731 5736 -

5735
5740

199.20
199.75

190.00
190.55

180.85
181.40

171.70
172.25

162.50
163.05

153.35
153.90

144.20
144.75

135.00
135.55

125.85
126.40

116.70
117.25

226.70
227.25

217.50
218.05

208.35
208.90

199.20
199.75

190.00
190.55

180.85
181.40

171.70
172.25

162.50
163.05

153.35
153.90

144.20
144.75

5741 5746 -

5745
5750

200.30
200.85

191.10
191.65

181.95
182.50

172.80
173.35

163.60
164.15

154.45
155.00

145.30
145.85

136.10
136.65

126.95
127.50

117.80
118.35

227.80
228.35

218.60
219.15

209.45
210.00

200.30
200.85

191.10
191.65

181.95
182.50

172.80
173.35

163.60
164.15

154.45
155.00

145.30
145.85

5751 5756 -

5755
5760

201.40
201.95

192.20
192.75

183.05
183.60

173.90
174.45

164.70
165.25

155.55
156.10

146.40
146.95

137.20
137.75

128.05
128.60

118.90
119.45

228.90
229.45

219.70
220.25

210.55
211.10

201.40
201.95

192.20
192.75

183.05
183.60

173.90
174.45

164.70
165.25

155.55
156.10

146.40
146.95

5761 -

5765

202.50

175.00

165.80

156.65

147.50

138.30

129.15

120.00

230.00

220.80

211.65

202.50

193.30

184.15

175.00

165.80

156.65

147.50

5770
5775

203.05
203.60

193.30
193.85

184.15

5766 5771 -

194.40

184.70
185.25

175.55
176.10

166.35
166.90

157.20
157.75

148.05
148.60

138.85
139.40

129.70
130.25

120.55
121.10

230.55
231.10

221.35
221.90

212.20
212.75

203.05
203.60

193.85
194.40

184.70
185.25

175.55
176.10

166.35
166.90

157.20
157.75

148.05
148.60

5776 5781 -

5780
5785

204.15
204.70

194.95
195.50

185.80
186.35

176.65
177.20

167.45
168.00

158.30
158.85

149.15
149.70

139.95
140.50

130.80
131.35

121.65
122.20

231.65
232.20

222.45
223.00

213.30
213.85

204.15
204.70

194.95
195.50

185.80
186.35

176.65
177.20

167.45
168.00

158.30
158.85

149.15
149.70

5786 5791 -

5790
5795

205.25
205.80

196.05
196.60

186.90
187.45

177.75
178.30

168.55
169.10

159.40
159.95

150.25
150.80

141.05
141.60

131.90
132.45

122.75
123.30

232.75
233.30

223.55
224.10

214.40
214.95

205.25
205.80

196.05
196.60

186.90
187.45

177.75
178.30

168.55
169.10

159.40
159.95

150.25
150.80

5796 5801 -

5800
5805

206.35
206.90

197.15
197.70

188.00
188.55

178.85
179.40

169.65
170.20

160.50
161.05

151.35
151.90

142.15
142.70

133.00
133.55

123.85
124.40

233.85
234.40

224.65
225.20

215.50
216.05

206.35
206.90

197.15
197.70

188.00
188.55

178.85
179.40

169.65
170.20

160.50
161.05

151.35
151.90

5806 5811 -

5810
5815

207.45
208.00

198.25
198.80

189.10
189.65

179.95
180.50

170.75
171.30

161.60
162.15

152.45
153.00

143.25
143.80

134.10
134.65

124.95
125.50

234.95
235.50

225.75
226.30

216.60
217.15

207.45
208.00

198.25
198.80

189.10
189.65

179.95
180.50

170.75
171.30

161.60
162.15

152.45
153.00

5816 -

5820

208.55

199.35

190.20

181.05

171.85

162.70

153.55

144.35

135.20

126.05

236.05

226.85

217.70

208.55

199.35

190.20

181.05

171.85

162.70

153.55

5821 5826 5831 -

5825
5830
5835

209.10
209.65
210.20

199.90
200.45
201.00

190.75
191.30
191.85

181.60
182.15
182.70

172.40
172.95
173.50

163.25
163.80
164.35

154.10
154.65
155.20

144.90
145.45
146.00

135.75
136.30
136.85

126.60
127.15
127.70

236.60
237.15
237.80

227.40
227.95
228.50

218.25
218.80
219.35

209.10
209.65
210.20

199.90
200.45
201.00

190.75
191.30
191.85

181.60
182.15
182.70

172.40
172.95
173.50

163.25
163.80
164.35

154.10
154.65
155.20

5836 5841 -

5840
5845

210.75
211.30

201.55
202.10

192.40
192.95

183.25
183.80

174.05
174.60

164.90
165.45

155.75
156.30

146.55
147.10

137.40
137.95

128.25
128.80

238.75
239.70

229.05
229.60

219.90
220.45

210.75
211.30

201.55
202.10

192.40
192.95

183.25
183.80

174.05
174.60

164.90
165.45

155.75
156.30

5846 -

5850

211.85

202.65

193.50

184.35

175.15

166.00

156.85

147.65

138.50

129.35

240.65

230.15

221.00

211.85

202.65

193.50

184.35

175.15

166.00

156.85

5851 -

5855

212.40

203.20

194.05

184.90

175.70

166.55

157.40

148.20

139.05

129.90

241.60

230.70

221.55

212.40

203.20

194.05

184.90

175.70

166.55

157.40

5856 -

5860

212.95

203.75

194.60

185.45

176.25

167.10

157.95

148.75

139.60

130.45

242.55

231.25

222.10

212.95

203.75

194.60

185.45

176.25

167.10

157.95

5861 -

5865

213.50

204.30

195.15

186.00

176.80

167.65

158.50

149.30

140.15

131.00

243.50

231.80

222.65

213.50

204.30

195.15

186.00

176.80

167.65

158.50

5866 -

5870

214.05

204.85

195.70

186.55

177.35

168.20

159.05

149.85

140.70

131.55

244.45

232.35

223.20

214.05

204.85

195.70

186.55

177.35

168.20

159.05

5871 5876 -

5875
5880

214.60
215.15

205.40
205.95

196.25
196.80

187.10
187.65

177.90
178.45

168.75
169.30

159.60
160.15

150.40
150.95

141.25
141.80

132.10
132.65

245.40
246.35

232.90
233.45

223.75
224.30

214.60
215.15

205.40
205.95

196.25
196.80

187.10
187.65

177.90
178.45

168.75
169.30

159.60
160.15

5881 -

5885

215.70

206.50

197.35

188.20

179.00

169.85

160.70

151.50

142.35

133.20

247.30

234.00

224.85

215.70

206.50

197.35

188.20

179.00

169.85

160.70

5886 -

5890

216.25

207.05

197.90

188.75

179.55

170.40

161.25

152.05

142.90

133.75

248.25

234.55

225.40

216.25

207.05

197.90

188.75

179.55

170.40

161.25

5891 -

5895

216.80

207.60

198.45

189.30

180.10

170.95

161.80

152.60

143.45

134.30

249.20

235.10

225.95

216.80

207.60

198.45

189.30

180.10

170.95

161.80

5896 -

5900

217.35

208.15

199.00

189.85

180.65

171.50

162.35

153.15

144.00

134.85

250.15

235.65

226.50

217.35

208.15

199.00

189.85

180.65

171.50

162.35

5901 -

5905

217.90

208.70

199.55

190.40

181.20

172.05

162.90

153.70

144.55

135.40

251.10

236.20

227.05

217.90

208.70

199.55

190.40

181.20

172.05

162.90

5906 5911 -

5910
5915

218.45
219.00

209.25
209.80

200.10
200.65

190.95
191.50

181.75
182.30

172.60
173.15

163.45
164.00

154.25
154.80

145.10
145.65

135.95
136.50

252.05
253.00

236.75
237.30

227.60
228.15

218.45
219.00

209.25
209.80

200.10
200.65

190.95
191.50

181.75
182.30

172.60
173.15

163.45
164.00

5916 5921 5926 -

5920
5925
5930

219.55
220.10
220.65

210.35
210.90
211.45

201.20
201.75
202.30

192.05
192.60
193.15

182.85
183.40
183.95

173.70
174.25
174.80

164.55
165.10
165.65

155.35
155.90
156.45

146.20
146.75
147.30

137.05
137.60
138.15

253.95
254.90
255.85

238.15
239.10
240.05

228.70
229.25
229.80

219.55
220.10
220.65

210.35
210.90
211.45

201.20
201.75
202.30

192.05
192.60
193.15

182.85
183.40
183.95

173.70
174.25
174.80

164.55
165.10
165.65

5931 -

5935

221.20

212.00

202.85

193.70

184.50

175.35

166.20

157.00

147.85

138.70

256.80

241.00

230.35

221.20

212.00

202.85

193.70

184.50

175.35

166.20

121

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

RM
5936 - 5940

KA11
RM
221.75

KA12
RM
212.55

KA13
RM
203.40

KA14
RM
194.25

KA15
RM
185.05

KA16
RM
175.90

KA17
RM
166.75

KA18
RM
157.55

KA19
RM
148.40

KA20
RM
139.25

KA11
RM
257.75

KA12
RM
241.95

KA13
RM
230.90

KA14
RM
221.75

KA15
RM
212.55

KA16
RM
203.40

KA17
RM
194.25

KA18
RM
185.05

KA19
RM
175.90

KA20
RM
166.75

5941 5946 -

5945
5950

222.30
222.85

213.10
213.65

203.95
204.50

194.80
195.35

185.60
186.15

176.45
177.00

167.30
167.85

158.10
158.65

148.95
149.50

139.80
140.35

258.70
259.65

242.90
243.85

231.45
232.00

222.30
222.85

213.10
213.65

203.95
204.50

194.80
195.35

185.60
186.15

176.45
177.00

167.30
167.85

5951 5956 5961 -

5955
5960
5965

223.40
223.95
224.50

214.20
214.75
215.30

205.05
205.60
206.15

195.90
196.45
197.00

186.70
187.25
187.80

177.55
178.10
178.65

168.40
168.95
169.50

159.20
159.75
160.30

150.05
150.60
151.15

140.90
141.45
142.00

260.60
261.55
262.50

244.80
245.75
246.70

232.55
233.10
233.65

223.40
223.95
224.50

214.20
214.75
215.30

205.05
205.60
206.15

195.90
196.45
197.00

186.70
187.25
187.80

177.55
178.10
178.65

168.40
168.95
169.50

5966 5971 -

5970
5975

225.05
225.60

215.85
216.40

206.70
207.25

197.55
198.10

188.35
188.90

179.20
179.75

170.05
170.60

160.85
161.40

151.70
152.25

142.55
143.10

263.45
264.40

247.65
248.60

234.20
234.75

225.05
225.60

215.85
216.40

206.70
207.25

197.55
198.10

188.35
188.90

179.20
179.75

170.05
170.60

5976 -

5980

226.15

216.95

207.80

198.65

189.45

180.30

171.15

161.95

152.80

143.65

265.35

249.55

235.30

226.15

216.95

207.80

198.65

189.45

180.30

171.15

5981 -

5985

226.70

217.50

208.35

199.20

190.00

180.85

171.70

162.50

153.35

144.20

266.30

250.50

235.85

226.70

217.50

208.35

199.20

190.00

180.85

171.70

5986 -

5990

227.25

218.05

208.90

199.75

190.55

181.40

172.25

163.05

153.90

144.75

267.25

251.45

236.40

227.25

218.05

208.90

199.75

190.55

181.40

172.25

5991 -

5995

227.80

218.60

209.45

200.30

191.10

181.95

172.80

163.60

154.45

145.30

268.20

252.40

236.95

227.80

218.60

209.45

200.30

191.10

181.95

172.80

5996 -

6000

228.35

219.15

210.00

200.85

191.65

182.50

173.35

164.15

155.00

145.85

269.15

253.35

237.50

228.35

219.15

210.00

200.85

191.65

182.50

173.35

6001 -

6005

228.90

219.70

210.55

201.40

192.20

183.05

173.90

164.70

155.55

146.40

270.10

254.30

238.45

228.90

219.70

210.55

201.40

192.20

183.05

173.90

6006 -

6010

229.45

220.25

211.10

201.95

192.75

183.60

174.45

165.25

156.10

146.95

271.05

255.25

239.40

229.45

220.25

211.10

201.95

192.75

183.60

174.45

6011 6016 -

6015
6020

230.00
230.55

220.80
221.35

211.65
212.20

202.50
203.05

193.30
193.85

184.15
184.70

175.00
175.55

165.80
166.35

156.65
157.20

147.50
148.05

272.00
272.95

256.20
257.15

240.35
241.30

230.00
230.55

220.80
221.35

211.65
212.20

202.50
203.05

193.30
193.85

184.15
184.70

175.00
175.55

6021 -

6025

231.10

221.90

212.75

203.60

194.40

185.25

176.10

166.90

157.75

148.60

273.90

258.10

242.25

231.10

221.90

212.75

203.60

194.40

185.25

176.10

6026 6031 6036 -

6030
6035
6040

231.65
232.20
232.75

222.45
223.00
223.55

213.30
213.85
214.40

204.15
204.70
205.25

194.95
195.50
196.05

185.80
186.35
186.90

176.65
177.20
177.75

167.45
168.00
168.55

158.30
158.85
159.40

149.15
149.70
150.25

274.85
275.80
276.75

259.05
260.00
260.95

243.20
244.15
245.10

231.65
232.20
232.75

222.45
223.00
223.55

213.30
213.85
214.40

204.15
204.70
205.25

194.95
195.50
196.05

185.80
186.35
186.90

176.65
177.20
177.75

6041 -

6045

233.30

224.10

214.95

205.80

196.60

187.45

178.30

169.10

159.95

150.80

277.70

261.90

246.05

233.30

224.10

214.95

205.80

196.60

187.45

178.30

6046 6051 -

6050
6055

233.85
234.40

224.65
225.20

215.50
216.05

206.35
206.90

197.15
197.70

188.00
188.55

178.85
179.40

169.65
170.20

160.50
161.05

151.35
151.90

278.65
279.60

262.85
263.80

247.00
247.95

233.85
234.40

224.65
225.20

215.50
216.05

206.35
206.90

197.15
197.70

188.00
188.55

178.85
179.40

122

P.U. (A) 35
6056 -

6060

234.95

225.75

216.60

207.45

198.25

189.10

179.95

170.75

161.60

152.45

280.55

264.75

248.90

234.95

225.75

216.60

207.45

198.25

189.10

179.95

6061 -

6065

235.50

226.30

217.15

208.00

198.80

189.65

180.50

171.30

162.15

153.00

281.50

265.70

249.85

235.50

226.30

217.15

208.00

198.80

189.65

180.50

6066 -

6070

236.05

226.85

217.70

208.55

199.35

190.20

181.05

171.85

162.70

153.55

282.45

266.65

250.80

236.05

226.85

217.70

208.55

199.35

190.20

181.05

6071 6076 -

6075
6080

236.60
237.15

227.40
227.95

218.25
218.80

209.10
209.65

199.90
200.45

190.75
191.30

181.60
182.15

172.40
172.95

163.25
163.80

154.10
154.65

283.40
284.35

267.60
268.55

251.75
252.70

236.60
237.15

227.40
227.95

218.25
218.80

209.10
209.65

199.90
200.45

190.75
191.30

181.60
182.15

6081 6086 -

6085
6090

237.80
238.75

228.50
229.05

219.35
219.90

210.20
210.75

201.00
201.55

191.85
192.40

182.70
183.25

173.50
174.05

164.35
164.90

155.20
155.75

285.30
286.25

269.50
270.45

253.65
254.60

237.80
238.75

228.50
229.05

219.35
219.90

210.20
210.75

201.00
201.55

191.85
192.40

182.70
183.25

6091 6096 -

6095
6100

239.70
240.65

229.60
230.15

220.45
221.00

211.30
211.85

202.10
202.65

192.95
193.50

183.80
184.35

174.60
175.15

165.45
166.00

156.30
156.85

287.20
288.15

271.40
272.35

255.55
256.50

239.70
240.65

229.60
230.15

220.45
221.00

211.30
211.85

202.10
202.65

192.95
193.50

183.80
184.35

6101 6106 -

6105
6110

241.60
242.55

230.70
231.25

221.55
222.10

212.40
212.95

203.20
203.75

194.05
194.60

184.90
185.45

175.70
176.25

166.55
167.10

157.40
157.95

289.10
290.05

273.30
274.25

257.45
258.40

241.60
242.55

230.70
231.25

221.55
222.10

212.40
212.95

203.20
203.75

194.05
194.60

184.90
185.45

6111 -

6115

243.50

213.50

204.30

195.15

186.00

176.80

167.65

158.50

291.00

275.20

259.35

243.50

231.80

222.65

213.50

204.30

195.15

186.00

6120
6125

244.45
245.40

231.80
232.35

222.65

6116 6121 -

232.90

223.20
223.75

214.05
214.60

204.85
205.40

195.70
196.25

186.55
187.10

177.35
177.90

168.20
168.75

159.05
159.60

291.95
292.90

276.15
277.10

260.30
261.25

244.45
245.40

232.35
232.90

223.20
223.75

214.05
214.60

204.85
205.40

195.70
196.25

186.55
187.10

6126 6131 -

6130
6135

246.35
247.30

233.45
234.00

224.30
224.85

215.15
215.70

205.95
206.50

196.80
197.35

187.65
188.20

178.45
179.00

169.30
169.85

160.15
160.70

293.85
294.80

278.05
279.00

262.20
263.15

246.35
247.30

233.45
234.00

224.30
224.85

215.15
215.70

205.95
206.50

196.80
197.35

187.65
188.20

6136 6141 -

6140
6145

248.25
249.20

234.55
235.10

225.40
225.95

216.25
216.80

207.05
207.60

197.90
198.45

188.75
189.30

179.55
180.10

170.40
170.95

161.25
161.80

295.75
296.70

279.95
280.90

264.10
265.05

248.25
249.20

234.55
235.10

225.40
225.95

216.25
216.80

207.05
207.60

197.90
198.45

188.75
189.30

6146 6151 -

6150
6155

250.15
251.10

235.65
236.20

226.50
227.05

217.35
217.90

208.15
208.70

199.00
199.55

189.85
190.40

180.65
181.20

171.50
172.05

162.35
162.90

297.65
298.60

281.85
282.80

266.00
266.95

250.15
251.10

235.65
236.20

226.50
227.05

217.35
217.90

208.15
208.70

199.00
199.55

189.85
190.40

6156 6161 -

6160
6165

252.05
253.00

236.75
237.30

227.60
228.15

218.45
219.00

209.25
209.80

200.10
200.65

190.95
191.50

181.75
182.30

172.60
173.15

163.45
164.00

299.55
300.50

283.75
284.70

267.90
268.85

252.05
253.00

236.75
237.30

227.60
228.15

218.45
219.00

209.25
209.80

200.10
200.65

190.95
191.50

6166 -

6170

253.95

238.15

228.70

219.55

210.35

201.20

192.05

182.85

173.70

164.55

301.45

285.65

269.80

253.95

238.15

228.70

219.55

210.35

201.20

192.05

6171 6176 6181 -

6175
6180
6185

254.90
255.85
256.80

239.10
240.05
241.00

229.25
229.80
230.35

220.10
220.65
221.20

210.90
211.45
212.00

201.75
202.30
202.85

192.60
193.15
193.70

183.40
183.95
184.50

174.25
174.80
175.35

165.10
165.65
166.20

302.40
303.35
304.30

286.60
287.55
288.50

270.75
271.70
272.65

254.90
255.85
256.80

239.10
240.05
241.00

229.25
229.80
230.35

220.10
220.65
221.20

210.90
211.45
212.00

201.75
202.30
202.85

192.60
193.15
193.70

6186 6191 -

6190
6195

257.75
258.70

241.95
242.90

230.90
231.45

221.75
222.30

212.55
213.10

203.40
203.95

194.25
194.80

185.05
185.60

175.90
176.45

166.75
167.30

305.25
306.20

289.45
290.40

273.60
274.55

257.75
258.70

241.95
242.90

230.90
231.45

221.75
222.30

212.55
213.10

203.40
203.95

194.25
194.80

6196 -

6200

259.65

243.85

232.00

222.85

213.65

204.50

195.35

186.15

177.00

167.85

307.15

291.35

275.50

259.65

243.85

232.00

222.85

213.65

204.50

195.35

6201 -

6205

260.60

244.80

232.55

223.40

214.20

205.05

195.90

186.70

177.55

168.40

308.10

292.30

276.45

260.60

244.80

232.55

223.40

214.20

205.05

195.90

6206 -

6210

261.55

245.75

233.10

223.95

214.75

205.60

196.45

187.25

178.10

168.95

309.05

293.25

277.40

261.55

245.75

233.10

223.95

214.75

205.60

196.45

6211 -

6215

262.50

246.70

233.65

224.50

215.30

206.15

197.00

187.80

178.65

169.50

310.00

294.20

278.35

262.50

246.70

233.65

224.50

215.30

206.15

197.00

6216 -

6220

263.45

247.65

234.20

225.05

215.85

206.70

197.55

188.35

179.20

170.05

310.95

295.15

279.30

263.45

247.65

234.20

225.05

215.85

206.70

197.55

6221 6226 -

6225
6230

264.40
265.35

248.60
249.55

234.75
235.30

225.60
226.15

216.40
216.95

207.25
207.80

198.10
198.65

188.90
189.45

179.75
180.30

170.60
171.15

311.90
312.85

296.10
297.05

280.25
281.20

264.40
265.35

248.60
249.55

234.75
235.30

225.60
226.15

216.40
216.95

207.25
207.80

198.10
198.65

6231 -

6235

266.30

250.50

235.85

226.70

217.50

208.35

199.20

190.00

180.85

171.70

313.80

298.00

282.15

266.30

250.50

235.85

226.70

217.50

208.35

199.20

6236 -

6240

267.25

251.45

236.40

227.25

218.05

208.90

199.75

190.55

181.40

172.25

314.75

298.95

283.10

267.25

251.45

236.40

227.25

218.05

208.90

199.75

6241 -

6245

268.20

252.40

236.95

227.80

218.60

209.45

200.30

191.10

181.95

172.80

315.70

299.90

284.05

268.20

252.40

236.95

227.80

218.60

209.45

200.30

6246 -

6250

269.15

253.35

237.50

228.35

219.15

210.00

200.85

191.65

182.50

173.35

316.65

300.85

285.00

269.15

253.35

237.50

228.35

219.15

210.00

200.85

6251 -

6255

270.10

254.30

238.45

228.90

219.70

210.55

201.40

192.20

183.05

173.90

317.60

301.80

285.95

270.10

254.30

238.45

228.90

219.70

210.55

201.40

6256 6261 -

6260
6265

271.05
272.00

255.25
256.20

239.40
240.35

229.45
230.00

220.25
220.80

211.10
211.65

201.95
202.50

192.75
193.30

183.60
184.15

174.45
175.00

318.55
319.50

302.75
303.70

286.90
287.85

271.05
272.00

255.25
256.20

239.40
240.35

229.45
230.00

220.25
220.80

211.10
211.65

201.95
202.50

6266 6271 6276 -

6270
6275
6280

272.95
273.90
274.85

257.15
258.10
259.05

241.30
242.25
243.20

230.55
231.10
231.65

221.35
221.90
222.45

212.20
212.75
213.30

203.05
203.60
204.15

193.85
194.40
194.95

184.70
185.25
185.80

175.55
176.10
176.65

320.45
321.40
322.35

304.65
305.60
306.55

288.80
289.75
290.70

272.95
273.90
274.85

257.15
258.10
259.05

241.30
242.25
243.20

230.55
231.10
231.65

221.35
221.90
222.45

212.20
212.75
213.30

203.05
203.60
204.15

6281 -

6285

275.80

260.00

244.15

232.20

223.00

213.85

204.70

195.50

186.35

177.20

323.30

307.50

291.65

275.80

260.00

244.15

232.20

223.00

213.85

204.70

123

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

RM

KA16
KA17
KA18
KA19
KA20

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

KA11
RM

KA12
RM

KA13
RM

KA14
RM

KA15
RM

KA16
RM

KA17
RM

KA18
RM

KA19
RM

KA20
RM

KA11
RM

KA12
RM

KA13
RM

KA14
RM

KA15
RM

KA16
RM

KA17
RM

KA18
RM

KA19
RM

KA20
RM

6286 -

6290

276.75

260.95

245.10

232.75

223.55

214.40

205.25

196.05

186.90

177.75

324.25

308.45

292.60

276.75

260.95

245.10

232.75

223.55

214.40

205.25

6291 6296 -

6295
6300

277.70
278.65

261.90
262.85

246.05
247.00

233.30
233.85

224.10
224.65

214.95
215.50

205.80
206.35

196.60
197.15

187.45
188.00

178.30
178.85

325.20
326.15

309.40
310.35

293.55
294.50

277.70
278.65

261.90
262.85

246.05
247.00

233.30
233.85

224.10
224.65

214.95
215.50

205.80
206.35

6301 6306 6311 -

6305
6310
6315

279.60
280.55
281.50

263.80
264.75
265.70

247.95
248.90
249.85

234.40
234.95
235.50

225.20
225.75
226.30

216.05
216.60
217.15

206.90
207.45
208.00

197.70
198.25
198.80

188.55
189.10
189.65

179.40
179.95
180.50

327.10
328.05
329.00

311.30
312.25
313.20

295.45
296.40
297.35

279.60
280.55
281.50

263.80
264.75
265.70

247.95
248.90
249.85

234.40
234.95
235.50

225.20
225.75
226.30

216.05
216.60
217.15

206.90
207.45
208.00

6316 6321 -

6320
6325

282.45
283.40

266.65
267.60

250.80
251.75

236.05
236.60

226.85
227.40

217.70
218.25

208.55
209.10

199.35
199.90

190.20
190.75

181.05
181.60

329.95
330.90

314.15
315.10

298.30
299.25

282.45
283.40

266.65
267.60

250.80
251.75

236.05
236.60

226.85
227.40

217.70
218.25

208.55
209.10

6326 -

6330

284.35

268.55

252.70

237.15

227.95

218.80

209.65

200.45

191.30

182.15

331.85

316.05

300.20

284.35

268.55

252.70

237.15

227.95

218.80

209.65

6331 -

6335

285.30

269.50

253.65

237.80

228.50

219.35

210.20

201.00

191.85

182.70

332.80

317.00

301.15

285.30

269.50

253.65

237.80

228.50

219.35

210.20

6336 -

6340

286.25

270.45

254.60

238.75

229.05

219.90

210.75

201.55

192.40

183.25

333.75

317.95

302.10

286.25

270.45

254.60

238.75

229.05

219.90

210.75

6341 -

6345

287.20

271.40

255.55

239.70

229.60

220.45

211.30

202.10

192.95

183.80

334.70

318.90

303.05

287.20

271.40

255.55

239.70

229.60

220.45

211.30

6346 -

6350

288.15

272.35

256.50

240.65

230.15

221.00

211.85

202.65

193.50

184.35

335.65

319.85

304.00

288.15

272.35

256.50

240.65

230.15

221.00

211.85

6351 -

6355

289.10

273.30

257.45

241.60

230.70

221.55

212.40

203.20

194.05

184.90

336.60

320.80

304.95

289.10

273.30

257.45

241.60

230.70

221.55

212.40

6356 -

6360

290.05

274.25

258.40

242.55

231.25

222.10

212.95

203.75

194.60

185.45

337.55

321.75

305.90

290.05

274.25

258.40

242.55

231.25

222.10

212.95

6361 6366 -

6365
6370

291.00
291.95

275.20
276.15

259.35
260.30

243.50
244.45

231.80
232.35

222.65
223.20

213.50
214.05

204.30
204.85

195.15
195.70

186.00
186.55

338.50
339.45

322.70
323.65

306.85
307.80

291.00
291.95

275.20
276.15

259.35
260.30

243.50
244.45

231.80
232.35

222.65
223.20

213.50
214.05

6371 -

6375

292.90

277.10

261.25

245.40

232.90

223.75

214.60

205.40

196.25

187.10

340.40

324.60

308.75

292.90

277.10

261.25

245.40

232.90

223.75

214.60

6376 6381 6386 -

6380
6385
6390

293.85
294.80
295.75

278.05
279.00
279.95

262.20
263.15
264.10

246.35
247.30
248.25

233.45
234.00
234.55

224.30
224.85
225.40

215.15
215.70
216.25

205.95
206.50
207.05

196.80
197.35
197.90

187.65
188.20
188.75

341.35
342.30
343.25

325.55
326.50
327.45

309.70
310.65
311.60

293.85
294.80
295.75

278.05
279.00
279.95

262.20
263.15
264.10

246.35
247.30
248.25

233.45
234.00
234.55

224.30
224.85
225.40

215.15
215.70
216.25

6391 -

6395

296.70

280.90

265.05

249.20

235.10

225.95

216.80

207.60

198.45

189.30

344.20

328.40

312.55

296.70

280.90

265.05

249.20

235.10

225.95

216.80

6396 6401 -

6400
6405

297.65
298.60

281.85
282.80

266.00
266.95

250.15
251.10

235.65
236.20

226.50
227.05

217.35
217.90

208.15
208.70

199.00
199.55

189.85
190.40

345.15
346.10

329.35
330.30

313.50
314.45

297.65
298.60

281.85
282.80

266.00
266.95

250.15
251.10

235.65
236.20

226.50
227.05

217.35
217.90

124

P.U. (A) 35
6406 -

6410

299.55

283.75

267.90

252.05

236.75

227.60

218.45

209.25

200.10

190.95

347.05

331.25

315.40

299.55

283.75

267.90

252.05

236.75

227.60

218.45

6411 -

6415

300.50

284.70

268.85

253.00

237.30

228.15

219.00

209.80

200.65

191.50

348.00

332.20

316.35

300.50

284.70

268.85

253.00

237.30

228.15

219.00

6416 -

6420

301.45

285.65

269.80

253.95

238.15

228.70

219.55

210.35

201.20

192.05

348.95

333.15

317.30

301.45

285.65

269.80

253.95

238.15

228.70

219.55

6421 6426 -

6425
6430

302.40
303.35

286.60
287.55

270.75
271.70

254.90
255.85

239.10
240.05

229.25
229.80

220.10
220.65

210.90
211.45

201.75
202.30

192.60
193.15

349.90
350.85

334.10
335.05

318.25
319.20

302.40
303.35

286.60
287.55

270.75
271.70

254.90
255.85

239.10
240.05

229.25
229.80

220.10
220.65

6431 6436 -

6435
6440

304.30
305.25

288.50
289.45

272.65
273.60

256.80
257.75

241.00
241.95

230.35
230.90

221.20
221.75

212.00
212.55

202.85
203.40

193.70
194.25

351.80
352.75

336.00
336.95

320.15
321.10

304.30
305.25

288.50
289.45

272.65
273.60

256.80
257.75

241.00
241.95

230.35
230.90

221.20
221.75

6441 6446 -

6445
6450

306.20
307.15

290.40
291.35

274.55
275.50

258.70
259.65

242.90
243.85

231.45
232.00

222.30
222.85

213.10
213.65

203.95
204.50

194.80
195.35

353.70
354.65

337.90
338.85

322.05
323.00

306.20
307.15

290.40
291.35

274.55
275.50

258.70
259.65

242.90
243.85

231.45
232.00

222.30
222.85

6451 6456 -

6455
6460

308.10
309.05

292.30
293.25

276.45
277.40

260.60
261.55

244.80
245.75

232.55
233.10

223.40
223.95

214.20
214.75

205.05
205.60

195.90
196.45

355.60
356.55

339.80
340.75

323.95
324.90

308.10
309.05

292.30
293.25

276.45
277.40

260.60
261.55

244.80
245.75

232.55
233.10

223.40
223.95

6461 -

6465

310.00

262.50

246.70

233.65

224.50

215.30

206.15

197.00

357.50

341.70

325.85

310.00

294.20

278.35

262.50

246.70

233.65

224.50

6470
6475

310.95
311.90

294.20
295.15

278.35

6466 6471 -

296.10

279.30
280.25

263.45
264.40

247.65
248.60

234.20
234.75

225.05
225.60

215.85
216.40

206.70
207.25

197.55
198.10

358.45
359.40

342.65
343.60

326.80
327.75

310.95
311.90

295.15
296.10

279.30
280.25

263.45
264.40

247.65
248.60

234.20
234.75

225.05
225.60

6476 6481 -

6480
6485

312.85
313.80

297.05
298.00

281.20
282.15

265.35
266.30

249.55
250.50

235.30
235.85

226.15
226.70

216.95
217.50

207.80
208.35

198.65
199.20

360.35
361.30

344.55
345.50

328.70
329.65

312.85
313.80

297.05
298.00

281.20
282.15

265.35
266.30

249.55
250.50

235.30
235.85

226.15
226.70

6486 6491 -

6490
6495

314.75
315.70

298.95
299.90

283.10
284.05

267.25
268.20

251.45
252.40

236.40
236.95

227.25
227.80

218.05
218.60

208.90
209.45

199.75
200.30

362.25
363.20

346.45
347.40

330.60
331.55

314.75
315.70

298.95
299.90

283.10
284.05

267.25
268.20

251.45
252.40

236.40
236.95

227.25
227.80

6496 6501 -

6500
6505

316.65
317.60

300.85
301.80

285.00
285.95

269.15
270.10

253.35
254.30

237.50
238.45

228.35
228.90

219.15
219.70

210.00
210.55

200.85
201.40

364.15
365.10

348.35
349.30

332.50
333.45

316.65
317.60

300.85
301.80

285.00
285.95

269.15
270.10

253.35
254.30

237.50
238.45

228.35
228.90

6506 6511 -

6510
6515

318.55
319.50

302.75
303.70

286.90
287.85

271.05
272.00

255.25
256.20

239.40
240.35

229.45
230.00

220.25
220.80

211.10
211.65

201.95
202.50

366.05
367.00

350.25
351.20

334.40
335.35

318.55
319.50

302.75
303.70

286.90
287.85

271.05
272.00

255.25
256.20

239.40
240.35

229.45
230.00

6516 -

6520

320.45

304.65

288.80

272.95

257.15

241.30

230.55

221.35

212.20

203.05

367.95

352.15

336.30

320.45

304.65

288.80

272.95

257.15

241.30

230.55

6521 6526 6531 -

6525
6530
6535

321.40
322.35
323.30

305.60
306.55
307.50

289.75
290.70
291.65

273.90
274.85
275.80

258.10
259.05
260.00

242.25
243.20
244.15

231.10
231.65
232.20

221.90
222.45
223.00

212.75
213.30
213.85

203.60
204.15
204.70

368.90
369.85
370.80

353.10
354.05
355.00

337.25
338.20
339.15

321.40
322.35
323.30

305.60
306.55
307.50

289.75
290.70
291.65

273.90
274.85
275.80

258.10
259.05
260.00

242.25
243.20
244.15

231.10
231.65
232.20

6536 6541 -

6540
6545

324.25
325.20

308.45
309.40

292.60
293.55

276.75
277.70

260.95
261.90

245.10
246.05

232.75
233.30

223.55
224.10

214.40
214.95

205.25
205.80

371.75
372.70

355.95
356.90

340.10
341.05

324.25
325.20

308.45
309.40

292.60
293.55

276.75
277.70

260.95
261.90

245.10
246.05

232.75
233.30

6546 -

6550

326.15

310.35

294.50

278.65

262.85

247.00

233.85

224.65

215.50

206.35

373.65

357.85

342.00

326.15

310.35

294.50

278.65

262.85

247.00

233.85

6551 -

6555

327.10

311.30

295.45

279.60

263.80

247.95

234.40

225.20

216.05

206.90

374.60

358.80

342.95

327.10

311.30

295.45

279.60

263.80

247.95

234.40

6556 -

6560

328.05

312.25

296.40

280.55

264.75

248.90

234.95

225.75

216.60

207.45

375.55

359.75

343.90

328.05

312.25

296.40

280.55

264.75

248.90

234.95

6561 -

6565

329.00

313.20

297.35

281.50

265.70

249.85

235.50

226.30

217.15

208.00

376.50

360.70

344.85

329.00

313.20

297.35

281.50

265.70

249.85

235.50

6566 -

6570

329.95

314.15

298.30

282.45

266.65

250.80

236.05

226.85

217.70

208.55

377.45

361.65

345.80

329.95

314.15

298.30

282.45

266.65

250.80

236.05

6571 6576 -

6575
6580

330.90
331.85

315.10
316.05

299.25
300.20

283.40
284.35

267.60
268.55

251.75
252.70

236.60
237.15

227.40
227.95

218.25
218.80

209.10
209.65

378.40
379.35

362.60
363.55

346.75
347.70

330.90
331.85

315.10
316.05

299.25
300.20

283.40
284.35

267.60
268.55

251.75
252.70

236.60
237.15

6581 -

6585

332.80

317.00

301.15

285.30

269.50

253.65

237.80

228.50

219.35

210.20

380.30

364.50

348.65

332.80

317.00

301.15

285.30

269.50

253.65

237.80

6586 -

6590

333.75

317.95

302.10

286.25

270.45

254.60

238.75

229.05

219.90

210.75

381.25

365.45

349.60

333.75

317.95

302.10

286.25

270.45

254.60

238.75

6591 -

6595

334.70

318.90

303.05

287.20

271.40

255.55

239.70

229.60

220.45

211.30

382.20

366.40

350.55

334.70

318.90

303.05

287.20

271.40

255.55

239.70

6596 -

6600

335.65

319.85

304.00

288.15

272.35

256.50

240.65

230.15

221.00

211.85

383.15

367.35

351.50

335.65

319.85

304.00

288.15

272.35

256.50

240.65

6601 -

6605

336.60

320.80

304.95

289.10

273.30

257.45

241.60

230.70

221.55

212.40

384.10

368.30

352.45

336.60

320.80

304.95

289.10

273.30

257.45

241.60

6606 6611 -

6610
6615

337.55
338.50

321.75
322.70

305.90
306.85

290.05
291.00

274.25
275.20

258.40
259.35

242.55
243.50

231.25
231.80

222.10
222.65

212.95
213.50

385.05
386.00

369.25
370.20

353.40
354.35

337.55
338.50

321.75
322.70

305.90
306.85

290.05
291.00

274.25
275.20

258.40
259.35

242.55
243.50

6616 6621 6626 -

6620
6625
6630

339.45
340.40
341.35

323.65
324.60
325.55

307.80
308.75
309.70

291.95
292.90
293.85

276.15
277.10
278.05

260.30
261.25
262.20

244.45
245.40
246.35

232.35
232.90
233.45

223.20
223.75
224.30

214.05
214.60
215.15

386.95
387.90
388.85

371.15
372.10
373.05

355.30
356.25
357.20

339.45
340.40
341.35

323.65
324.60
325.55

307.80
308.75
309.70

291.95
292.90
293.85

276.15
277.10
278.05

260.30
261.25
262.20

244.45
245.40
246.35

6631 -

6635

342.30

326.50

310.65

294.80

279.00

263.15

247.30

234.00

224.85

215.70

389.80

374.00

358.15

342.30

326.50

310.65

294.80

279.00

263.15

247.30

125

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

RM
6636 - 6640

KA11
RM
343.25

KA12
RM
327.45

KA13
RM
311.60

KA14
RM
295.75

KA15
RM
279.95

KA16
RM
264.10

KA17
RM
248.25

KA18
RM
234.55

KA19
RM
225.40

KA20
RM
216.25

KA11
RM
390.75

KA12
RM
374.95

KA13
RM
359.10

KA14
RM
343.25

KA15
RM
327.45

KA16
RM
311.60

KA17
RM
295.75

KA18
RM
279.95

KA19
RM
264.10

KA20
RM
248.25

6641 6646 -

6645
6650

344.20
345.15

328.40
329.35

312.55
313.50

296.70
297.65

280.90
281.85

265.05
266.00

249.20
250.15

235.10
235.65

225.95
226.50

216.80
217.35

391.70
392.65

375.90
376.85

360.05
361.00

344.20
345.15

328.40
329.35

312.55
313.50

296.70
297.65

280.90
281.85

265.05
266.00

249.20
250.15

6651 6656 6661 -

6655
6660
6665

346.10
347.05
348.00

330.30
331.25
332.20

314.45
315.40
316.35

298.60
299.55
300.50

282.80
283.75
284.70

266.95
267.90
268.85

251.10
252.05
253.00

236.20
236.75
237.30

227.05
227.60
228.15

217.90
218.45
219.00

393.60
394.55
395.50

377.80
378.75
379.70

361.95
362.90
363.85

346.10
347.05
348.00

330.30
331.25
332.20

314.45
315.40
316.35

298.60
299.55
300.50

282.80
283.75
284.70

266.95
267.90
268.85

251.10
252.05
253.00

6666 6671 -

6670
6675

348.95
349.90

333.15
334.10

317.30
318.25

301.45
302.40

285.65
286.60

269.80
270.75

253.95
254.90

238.15
239.10

228.70
229.25

219.55
220.10

396.45
397.40

380.65
381.60

364.80
365.75

348.95
349.90

333.15
334.10

317.30
318.25

301.45
302.40

285.65
286.60

269.80
270.75

253.95
254.90

6676 -

6680

350.85

335.05

319.20

303.35

287.55

271.70

255.85

240.05

229.80

220.65

398.35

382.55

366.70

350.85

335.05

319.20

303.35

287.55

271.70

255.85

6681 -

6685

351.80

336.00

320.15

304.30

288.50

272.65

256.80

241.00

230.35

221.20

399.30

383.50

367.65

351.80

336.00

320.15

304.30

288.50

272.65

256.80

6686 -

6690

352.75

336.95

321.10

305.25

289.45

273.60

257.75

241.95

230.90

221.75

400.25

384.45

368.60

352.75

336.95

321.10

305.25

289.45

273.60

257.75

6691 -

6695

353.70

337.90

322.05

306.20

290.40

274.55

258.70

242.90

231.45

222.30

401.20

385.40

369.55

353.70

337.90

322.05

306.20

290.40

274.55

258.70

6696 -

6700

354.65

338.85

323.00

307.15

291.35

275.50

259.65

243.85

232.00

222.85

402.15

386.35

370.50

354.65

338.85

323.00

307.15

291.35

275.50

259.65

6701 -

6705

355.60

339.80

323.95

308.10

292.30

276.45

260.60

244.80

232.55

223.40

403.10

387.30

371.45

355.60

339.80

323.95

308.10

292.30

276.45

260.60

6706 -

6710

356.55

340.75

324.90

309.05

293.25

277.40

261.55

245.75

233.10

223.95

404.05

388.25

372.40

356.55

340.75

324.90

309.05

293.25

277.40

261.55

6711 6716 -

6715
6720

357.50
358.45

341.70
342.65

325.85
326.80

310.00
310.95

294.20
295.15

278.35
279.30

262.50
263.45

246.70
247.65

233.65
234.20

224.50
225.05

405.00
405.95

389.20
390.15

373.35
374.30

357.50
358.45

341.70
342.65

325.85
326.80

310.00
310.95

294.20
295.15

278.35
279.30

262.50
263.45

6721 -

6725

359.40

343.60

327.75

311.90

296.10

280.25

264.40

248.60

234.75

225.60

406.90

391.10

375.25

359.40

343.60

327.75

311.90

296.10

280.25

264.40

6726 6731 6736 -

6730
6735
6740

360.35
361.30
362.25

344.55
345.50
346.45

328.70
329.65
330.60

312.85
313.80
314.75

297.05
298.00
298.95

281.20
282.15
283.10

265.35
266.30
267.25

249.55
250.50
251.45

235.30
235.85
236.40

226.15
226.70
227.25

407.85
408.80
409.75

392.05
393.00
393.95

376.20
377.15
378.10

360.35
361.30
362.25

344.55
345.50
346.45

328.70
329.65
330.60

312.85
313.80
314.75

297.05
298.00
298.95

281.20
282.15
283.10

265.35
266.30
267.25

6741 -

6745

363.20

347.40

331.55

315.70

299.90

284.05

268.20

252.40

236.95

227.80

410.70

394.90

379.05

363.20

347.40

331.55

315.70

299.90

284.05

268.20

6746 6751 -

6750
6755

364.15
365.10

348.35
349.30

332.50
333.45

316.65
317.60

300.85
301.80

285.00
285.95

269.15
270.10

253.35
254.30

237.50
238.45

228.35
228.90

411.65
412.60

395.85
396.80

380.00
380.95

364.15
365.10

348.35
349.30

332.50
333.45

316.65
317.60

300.85
301.80

285.00
285.95

269.15
270.10

126

P.U. (A) 35
6756 -

6760

366.05

350.25

334.40

318.55

302.75

286.90

271.05

255.25

239.40

229.45

413.55

397.75

381.90

366.05

350.25

334.40

318.55

302.75

286.90

271.05

6761 -

6765

367.00

351.20

335.35

319.50

303.70

287.85

272.00

256.20

240.35

230.00

414.50

398.70

382.85

367.00

351.20

335.35

319.50

303.70

287.85

272.00

6766 -

6770

367.95

352.15

336.30

320.45

304.65

288.80

272.95

257.15

241.30

230.55

415.45

399.65

383.80

367.95

352.15

336.30

320.45

304.65

288.80

272.95

6771 6776 -

6775
6780

368.90
369.85

353.10
354.05

337.25
338.20

321.40
322.35

305.60
306.55

289.75
290.70

273.90
274.85

258.10
259.05

242.25
243.20

231.10
231.65

416.40
417.35

400.60
401.55

384.75
385.70

368.90
369.85

353.10
354.05

337.25
338.20

321.40
322.35

305.60
306.55

289.75
290.70

273.90
274.85

6781 6786 -

6785
6790

370.80
371.75

355.00
355.95

339.15
340.10

323.30
324.25

307.50
308.45

291.65
292.60

275.80
276.75

260.00
260.95

244.15
245.10

232.20
232.75

418.30
419.25

402.50
403.45

386.65
387.60

370.80
371.75

355.00
355.95

339.15
340.10

323.30
324.25

307.50
308.45

291.65
292.60

275.80
276.75

6791 6796 -

6795
6800

372.70
373.65

356.90
357.85

341.05
342.00

325.20
326.15

309.40
310.35

293.55
294.50

277.70
278.65

261.90
262.85

246.05
247.00

233.30
233.85

420.20
421.15

404.40
405.35

388.55
389.50

372.70
373.65

356.90
357.85

341.05
342.00

325.20
326.15

309.40
310.35

293.55
294.50

277.70
278.65

6801 6806 -

6805
6810

374.60
375.55

358.80
359.75

342.95
343.90

327.10
328.05

311.30
312.25

295.45
296.40

279.60
280.55

263.80
264.75

247.95
248.90

234.40
234.95

422.10
423.05

406.30
407.25

390.45
391.40

374.60
375.55

358.80
359.75

342.95
343.90

327.10
328.05

311.30
312.25

295.45
296.40

279.60
280.55

6811 -

6815

376.50

329.00

313.20

297.35

281.50

265.70

249.85

235.50

424.00

408.20

392.35

376.50

360.70

344.85

329.00

313.20

297.35

281.50

6820
6825

377.45
378.40

360.70
361.65

344.85

6816 6821 -

362.60

345.80
346.75

329.95
330.90

314.15
315.10

298.30
299.25

282.45
283.40

266.65
267.60

250.80
251.75

236.05
236.60

424.95
425.90

409.15
410.10

393.30
394.25

377.45
378.40

361.65
362.60

345.80
346.75

329.95
330.90

314.15
315.10

298.30
299.25

282.45
283.40

6826 6831 -

6830
6835

379.35
380.30

363.55
364.50

347.70
348.65

331.85
332.80

316.05
317.00

300.20
301.15

284.35
285.30

268.55
269.50

252.70
253.65

237.15
237.80

426.85
427.80

411.05
412.00

395.20
396.15

379.35
380.30

363.55
364.50

347.70
348.65

331.85
332.80

316.05
317.00

300.20
301.15

284.35
285.30

6836 6841 -

6840
6845

381.25
382.20

365.45
366.40

349.60
350.55

333.75
334.70

317.95
318.90

302.10
303.05

286.25
287.20

270.45
271.40

254.60
255.55

238.75
239.70

428.75
429.70

412.95
413.90

397.10
398.05

381.25
382.20

365.45
366.40

349.60
350.55

333.75
334.70

317.95
318.90

302.10
303.05

286.25
287.20

6846 6851 -

6850
6855

383.15
384.10

367.35
368.30

351.50
352.45

335.65
336.60

319.85
320.80

304.00
304.95

288.15
289.10

272.35
273.30

256.50
257.45

240.65
241.60

430.65
431.60

414.85
415.80

399.00
399.95

383.15
384.10

367.35
368.30

351.50
352.45

335.65
336.60

319.85
320.80

304.00
304.95

288.15
289.10

6856 6861 -

6860
6865

385.05
386.00

369.25
370.20

353.40
354.35

337.55
338.50

321.75
322.70

305.90
306.85

290.05
291.00

274.25
275.20

258.40
259.35

242.55
243.50

432.55
433.50

416.75
417.70

400.90
401.85

385.05
386.00

369.25
370.20

353.40
354.35

337.55
338.50

321.75
322.70

305.90
306.85

290.05
291.00

6866 -

6870

386.95

371.15

355.30

339.45

323.65

307.80

291.95

276.15

260.30

244.45

434.45

418.65

402.80

386.95

371.15

355.30

339.45

323.65

307.80

291.95

6871 6876 6881 -

6875
6880
6885

387.90
388.85
389.80

372.10
373.05
374.00

356.25
357.20
358.15

340.40
341.35
342.30

324.60
325.55
326.50

308.75
309.70
310.65

292.90
293.85
294.80

277.10
278.05
279.00

261.25
262.20
263.15

245.40
246.35
247.30

435.40
436.35
437.30

419.60
420.55
421.50

403.75
404.70
405.65

387.90
388.85
389.80

372.10
373.05
374.00

356.25
357.20
358.15

340.40
341.35
342.30

324.60
325.55
326.50

308.75
309.70
310.65

292.90
293.85
294.80

6886 6891 -

6890
6895

390.75
391.70

374.95
375.90

359.10
360.05

343.25
344.20

327.45
328.40

311.60
312.55

295.75
296.70

279.95
280.90

264.10
265.05

248.25
249.20

438.25
439.20

422.45
423.40

406.60
407.55

390.75
391.70

374.95
375.90

359.10
360.05

343.25
344.20

327.45
328.40

311.60
312.55

295.75
296.70

6896 -

6900

392.65

376.85

361.00

345.15

329.35

313.50

297.65

281.85

266.00

250.15

440.15

424.35

408.50

392.65

376.85

361.00

345.15

329.35

313.50

297.65

6901 -

6905

393.60

377.80

361.95

346.10

330.30

314.45

298.60

282.80

266.95

251.10

441.10

425.30

409.45

393.60

377.80

361.95

346.10

330.30

314.45

298.60

6906 -

6910

394.55

378.75

362.90

347.05

331.25

315.40

299.55

283.75

267.90

252.05

442.05

426.25

410.40

394.55

378.75

362.90

347.05

331.25

315.40

299.55

6911 -

6915

395.50

379.70

363.85

348.00

332.20

316.35

300.50

284.70

268.85

253.00

443.00

427.20

411.35

395.50

379.70

363.85

348.00

332.20

316.35

300.50

6916 -

6920

396.45

380.65

364.80

348.95

333.15

317.30

301.45

285.65

269.80

253.95

443.95

428.15

412.30

396.45

380.65

364.80

348.95

333.15

317.30

301.45

6921 6926 -

6925
6930

397.40
398.35

381.60
382.55

365.75
366.70

349.90
350.85

334.10
335.05

318.25
319.20

302.40
303.35

286.60
287.55

270.75
271.70

254.90
255.85

444.90
445.85

429.10
430.05

413.25
414.20

397.40
398.35

381.60
382.55

365.75
366.70

349.90
350.85

334.10
335.05

318.25
319.20

302.40
303.35

6931 -

6935

399.30

383.50

367.65

351.80

336.00

320.15

304.30

288.50

272.65

256.80

446.80

431.00

415.15

399.30

383.50

367.65

351.80

336.00

320.15

304.30

6936 -

6940

400.25

384.45

368.60

352.75

336.95

321.10

305.25

289.45

273.60

257.75

447.75

431.95

416.10

400.25

384.45

368.60

352.75

336.95

321.10

305.25

6941 -

6945

401.20

385.40

369.55

353.70

337.90

322.05

306.20

290.40

274.55

258.70

448.70

432.90

417.05

401.20

385.40

369.55

353.70

337.90

322.05

306.20

6946 -

6950

402.15

386.35

370.50

354.65

338.85

323.00

307.15

291.35

275.50

259.65

449.65

433.85

418.00

402.15

386.35

370.50

354.65

338.85

323.00

307.15

6951 -

6955

403.10

387.30

371.45

355.60

339.80

323.95

308.10

292.30

276.45

260.60

450.60

434.80

418.95

403.10

387.30

371.45

355.60

339.80

323.95

308.10

6956 6961 -

6960
6965

404.05
405.00

388.25
389.20

372.40
373.35

356.55
357.50

340.75
341.70

324.90
325.85

309.05
310.00

293.25
294.20

277.40
278.35

261.55
262.50

451.55
452.50

435.75
436.70

419.90
420.85

404.05
405.00

388.25
389.20

372.40
373.35

356.55
357.50

340.75
341.70

324.90
325.85

309.05
310.00

6966 6971 6976 -

6970
6975
6980

405.95
406.90
407.85

390.15
391.10
392.05

374.30
375.25
376.20

358.45
359.40
360.35

342.65
343.60
344.55

326.80
327.75
328.70

310.95
311.90
312.85

295.15
296.10
297.05

279.30
280.25
281.20

263.45
264.40
265.35

453.45
454.40
455.35

437.65
438.60
439.55

421.80
422.75
423.70

405.95
406.90
407.85

390.15
391.10
392.05

374.30
375.25
376.20

358.45
359.40
360.35

342.65
343.60
344.55

326.80
327.75
328.70

310.95
311.90
312.85

6981 -

6985

408.80

393.00

377.15

361.30

345.50

329.65

313.80

298.00

282.15

266.30

456.30

440.50

424.65

408.80

393.00

377.15

361.30

345.50

329.65

313.80

127

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

RM
6986 - 6990

KA11
RM
409.75

KA12
RM
393.95

KA13
RM
378.10

KA14
RM
362.25

KA15
RM
346.45

KA16
RM
330.60

KA17
RM
314.75

KA18
RM
298.95

KA19
RM
283.10

KA20
RM
267.25

KA11
RM
457.25

KA12
RM
441.45

KA13
RM
425.60

KA14
RM
409.75

KA15
RM
393.95

KA16
RM
378.10

KA17
RM
362.25

KA18
RM
346.45

KA19
RM
330.60

KA20
RM
314.75

6991 6996 -

6995
7000

410.70
411.65

394.90
395.85

379.05
380.00

363.20
364.15

347.40
348.35

331.55
332.50

315.70
316.65

299.90
300.85

284.05
285.00

268.20
269.15

458.20
459.15

442.40
443.35

426.55
427.50

410.70
411.65

394.90
395.85

379.05
380.00

363.20
364.15

347.40
348.35

331.55
332.50

315.70
316.65

7001 7006 7011 -

7005
7010
7015

412.60
413.55
414.50

396.80
397.75
398.70

380.95
381.90
382.85

365.10
366.05
367.00

349.30
350.25
351.20

333.45
334.40
335.35

317.60
318.55
319.50

301.80
302.75
303.70

285.95
286.90
287.85

270.10
271.05
272.00

460.10
461.05
462.00

444.30
445.25
446.20

428.45
429.40
430.35

412.60
413.55
414.50

396.80
397.75
398.70

380.95
381.90
382.85

365.10
366.05
367.00

349.30
350.25
351.20

333.45
334.40
335.35

317.60
318.55
319.50

7016 7021 -

7020
7025

415.45
416.40

399.65
400.60

383.80
384.75

367.95
368.90

352.15
353.10

336.30
337.25

320.45
321.40

304.65
305.60

288.80
289.75

272.95
273.90

462.95
463.90

447.15
448.10

431.30
432.25

415.45
416.40

399.65
400.60

383.80
384.75

367.95
368.90

352.15
353.10

336.30
337.25

320.45
321.40

7026 -

7030

417.35

401.55

385.70

369.85

354.05

338.20

322.35

306.55

290.70

274.85

464.85

449.05

433.20

417.35

401.55

385.70

369.85

354.05

338.20

322.35

7031 -

7035

418.30

402.50

386.65

370.80

355.00

339.15

323.30

307.50

291.65

275.80

465.80

450.00

434.15

418.30

402.50

386.65

370.80

355.00

339.15

323.30

7036 -

7040

419.25

403.45

387.60

371.75

355.95

340.10

324.25

308.45

292.60

276.75

466.75

450.95

435.10

419.25

403.45

387.60

371.75

355.95

340.10

324.25

7041 -

7045

420.20

404.40

388.55

372.70

356.90

341.05

325.20

309.40

293.55

277.70

467.70

451.90

436.05

420.20

404.40

388.55

372.70

356.90

341.05

325.20

7046 -

7050

421.15

405.35

389.50

373.65

357.85

342.00

326.15

310.35

294.50

278.65

468.65

452.85

437.00

421.15

405.35

389.50

373.65

357.85

342.00

326.15

7051 -

7055

422.10

406.30

390.45

374.60

358.80

342.95

327.10

311.30

295.45

279.60

469.60

453.80

437.95

422.10

406.30

390.45

374.60

358.80

342.95

327.10

7056 -

7060

423.05

407.25

391.40

375.55

359.75

343.90

328.05

312.25

296.40

280.55

470.55

454.75

438.90

423.05

407.25

391.40

375.55

359.75

343.90

328.05

7061 7066 -

7065
7070

424.00
424.95

408.20
409.15

392.35
393.30

376.50
377.45

360.70
361.65

344.85
345.80

329.00
329.95

313.20
314.15

297.35
298.30

281.50
282.45

471.50
472.45

455.70
456.65

439.85
440.80

424.00
424.95

408.20
409.15

392.35
393.30

376.50
377.45

360.70
361.65

344.85
345.80

329.00
329.95

7071 -

7075

425.90

410.10

394.25

378.40

362.60

346.75

330.90

315.10

299.25

283.40

473.40

457.60

441.75

425.90

410.10

394.25

378.40

362.60

346.75

330.90

7076 7081 7086 -

7080
7085
7090

426.85
427.80
428.75

411.05
412.00
412.95

395.20
396.15
397.10

379.35
380.30
381.25

363.55
364.50
365.45

347.70
348.65
349.60

331.85
332.80
333.75

316.05
317.00
317.95

300.20
301.15
302.10

284.35
285.30
286.25

474.35
475.30
476.25

458.55
459.50
460.45

442.70
443.65
444.60

426.85
427.80
428.75

411.05
412.00
412.95

395.20
396.15
397.10

379.35
380.30
381.25

363.55
364.50
365.45

347.70
348.65
349.60

331.85
332.80
333.75

7091 -

7095

429.70

413.90

398.05

382.20

366.40

350.55

334.70

318.90

303.05

287.20

477.20

461.40

445.55

429.70

413.90

398.05

382.20

366.40

350.55

334.70

7096 7101 -

7100
7105

430.65
431.60

414.85
415.80

399.00
399.95

383.15
384.10

367.35
368.30

351.50
352.45

335.65
336.60

319.85
320.80

304.00
304.95

288.15
289.10

478.15
479.10

462.35
463.30

446.50
447.45

430.65
431.60

414.85
415.80

399.00
399.95

383.15
384.10

367.35
368.30

351.50
352.45

335.65
336.60

128

P.U. (A) 35
7106 -

7110

432.55

416.75

400.90

385.05

369.25

353.40

337.55

321.75

305.90

290.05

480.05

464.25

448.40

432.55

416.75

400.90

385.05

369.25

353.40

337.55

7111 -

7115

433.50

417.70

401.85

386.00

370.20

354.35

338.50

322.70

306.85

291.00

481.00

465.20

449.35

433.50

417.70

401.85

386.00

370.20

354.35

338.50

7116 -

7120

434.45

418.65

402.80

386.95

371.15

355.30

339.45

323.65

307.80

291.95

481.95

466.15

450.30

434.45

418.65

402.80

386.95

371.15

355.30

339.45

7121 7126 -

7125
7130

435.40
436.35

419.60
420.55

403.75
404.70

387.90
388.85

372.10
373.05

356.25
357.20

340.40
341.35

324.60
325.55

308.75
309.70

292.90
293.85

482.90
483.85

467.10
468.05

451.25
452.20

435.40
436.35

419.60
420.55

403.75
404.70

387.90
388.85

372.10
373.05

356.25
357.20

340.40
341.35

7131 7136 -

7135
7140

437.30
438.25

421.50
422.45

405.65
406.60

389.80
390.75

374.00
374.95

358.15
359.10

342.30
343.25

326.50
327.45

310.65
311.60

294.80
295.75

484.80
485.75

469.00
469.95

453.15
454.10

437.30
438.25

421.50
422.45

405.65
406.60

389.80
390.75

374.00
374.95

358.15
359.10

342.30
343.25

7141 7146 -

7145
7150

439.20
440.15

423.40
424.35

407.55
408.50

391.70
392.65

375.90
376.85

360.05
361.00

344.20
345.15

328.40
329.35

312.55
313.50

296.70
297.65

486.70
487.65

470.90
471.85

455.05
456.00

439.20
440.15

423.40
424.35

407.55
408.50

391.70
392.65

375.90
376.85

360.05
361.00

344.20
345.15

7151 7156 -

7155
7160

441.10
442.05

425.30
426.25

409.45
410.40

393.60
394.55

377.80
378.75

361.95
362.90

346.10
347.05

330.30
331.25

314.45
315.40

298.60
299.55

488.60
489.55

472.80
473.75

456.95
457.90

441.10
442.05

425.30
426.25

409.45
410.40

393.60
394.55

377.80
378.75

361.95
362.90

346.10
347.05

7161 -

7165

443.00

395.50

379.70

363.85

348.00

332.20

316.35

300.50

490.50

474.70

458.85

443.00

427.20

411.35

395.50

379.70

363.85

348.00

7170
7175

443.95
444.90

427.20
428.15

411.35

7166 7171 -

429.10

412.30
413.25

396.45
397.40

380.65
381.60

364.80
365.75

348.95
349.90

333.15
334.10

317.30
318.25

301.45
302.40

491.45
492.40

475.65
476.60

459.80
460.75

443.95
444.90

428.15
429.10

412.30
413.25

396.45
397.40

380.65
381.60

364.80
365.75

348.95
349.90

7176 7181 -

7180
7185

445.85
446.80

430.05
431.00

414.20
415.15

398.35
399.30

382.55
383.50

366.70
367.65

350.85
351.80

335.05
336.00

319.20
320.15

303.35
304.30

493.35
494.30

477.55
478.50

461.70
462.65

445.85
446.80

430.05
431.00

414.20
415.15

398.35
399.30

382.55
383.50

366.70
367.65

350.85
351.80

7186 7191 -

7190
7195

447.75
448.70

431.95
432.90

416.10
417.05

400.25
401.20

384.45
385.40

368.60
369.55

352.75
353.70

336.95
337.90

321.10
322.05

305.25
306.20

495.25
496.20

479.45
480.40

463.60
464.55

447.75
448.70

431.95
432.90

416.10
417.05

400.25
401.20

384.45
385.40

368.60
369.55

352.75
353.70

7196 7201 -

7200
7205

449.65
450.60

433.85
434.80

418.00
418.95

402.15
403.10

386.35
387.30

370.50
371.45

354.65
355.60

338.85
339.80

323.00
323.95

307.15
308.10

497.15
498.10

481.35
482.30

465.50
466.45

449.65
450.60

433.85
434.80

418.00
418.95

402.15
403.10

386.35
387.30

370.50
371.45

354.65
355.60

7206 7211 -

7210
7215

451.55
452.50

435.75
436.70

419.90
420.85

404.05
405.00

388.25
389.20

372.40
373.35

356.55
357.50

340.75
341.70

324.90
325.85

309.05
310.00

499.05
500.00

483.25
484.20

467.40
468.35

451.55
452.50

435.75
436.70

419.90
420.85

404.05
405.00

388.25
389.20

372.40
373.35

356.55
357.50

7216 -

7220

453.45

437.65

421.80

405.95

390.15

374.30

358.45

342.65

326.80

310.95

500.95

485.15

469.30

453.45

437.65

421.80

405.95

390.15

374.30

358.45

7221 7226 7231 -

7225
7230
7235

454.40
455.35
456.30

438.60
439.55
440.50

422.75
423.70
424.65

406.90
407.85
408.80

391.10
392.05
393.00

375.25
376.20
377.15

359.40
360.35
361.30

343.60
344.55
345.50

327.75
328.70
329.65

311.90
312.85
313.80

501.90
502.85
503.80

486.10
487.05
488.00

470.25
471.20
472.15

454.40
455.35
456.30

438.60
439.55
440.50

422.75
423.70
424.65

406.90
407.85
408.80

391.10
392.05
393.00

375.25
376.20
377.15

359.40
360.35
361.30

7236 7241 -

7240
7245

457.25
458.20

441.45
442.40

425.60
426.55

409.75
410.70

393.95
394.90

378.10
379.05

362.25
363.20

346.45
347.40

330.60
331.55

314.75
315.70

504.75
505.70

488.95
489.90

473.10
474.05

457.25
458.20

441.45
442.40

425.60
426.55

409.75
410.70

393.95
394.90

378.10
379.05

362.25
363.20

7246 -

7250

459.15

443.35

427.50

411.65

395.85

380.00

364.15

348.35

332.50

316.65

506.65

490.85

475.00

459.15

443.35

427.50

411.65

395.85

380.00

364.15

7251 -

7255

460.10

444.30

428.45

412.60

396.80

380.95

365.10

349.30

333.45

317.60

507.60

491.80

475.95

460.10

444.30

428.45

412.60

396.80

380.95

365.10

7256 -

7260

461.05

445.25

429.40

413.55

397.75

381.90

366.05

350.25

334.40

318.55

508.55

492.75

476.90

461.05

445.25

429.40

413.55

397.75

381.90

366.05

7261 -

7265

462.00

446.20

430.35

414.50

398.70

382.85

367.00

351.20

335.35

319.50

509.50

493.70

477.85

462.00

446.20

430.35

414.50

398.70

382.85

367.00

7266 -

7270

462.95

447.15

431.30

415.45

399.65

383.80

367.95

352.15

336.30

320.45

510.45

494.65

478.80

462.95

447.15

431.30

415.45

399.65

383.80

367.95

7271 7276 -

7275
7280

463.90
464.85

448.10
449.05

432.25
433.20

416.40
417.35

400.60
401.55

384.75
385.70

368.90
369.85

353.10
354.05

337.25
338.20

321.40
322.35

511.40
512.35

495.60
496.55

479.75
480.70

463.90
464.85

448.10
449.05

432.25
433.20

416.40
417.35

400.60
401.55

384.75
385.70

368.90
369.85

7281 -

7285

465.80

450.00

434.15

418.30

402.50

386.65

370.80

355.00

339.15

323.30

513.30

497.50

481.65

465.80

450.00

434.15

418.30

402.50

386.65

370.80

7286 -

7290

466.75

450.95

435.10

419.25

403.45

387.60

371.75

355.95

340.10

324.25

514.25

498.45

482.60

466.75

450.95

435.10

419.25

403.45

387.60

371.75

7291 -

7295

467.70

451.90

436.05

420.20

404.40

388.55

372.70

356.90

341.05

325.20

515.20

499.40

483.55

467.70

451.90

436.05

420.20

404.40

388.55

372.70

7296 -

7300

468.65

452.85

437.00

421.15

405.35

389.50

373.65

357.85

342.00

326.15

516.15

500.35

484.50

468.65

452.85

437.00

421.15

405.35

389.50

373.65

7301 -

7305

469.60

453.80

437.95

422.10

406.30

390.45

374.60

358.80

342.95

327.10

517.10

501.30

485.45

469.60

453.80

437.95

422.10

406.30

390.45

374.60

7306 7311 -

7310
7315

470.55
471.50

454.75
455.70

438.90
439.85

423.05
424.00

407.25
408.20

391.40
392.35

375.55
376.50

359.75
360.70

343.90
344.85

328.05
329.00

518.05
519.00

502.25
503.20

486.40
487.35

470.55
471.50

454.75
455.70

438.90
439.85

423.05
424.00

407.25
408.20

391.40
392.35

375.55
376.50

7316 7321 7326 -

7320
7325
7330

472.45
473.40
474.35

456.65
457.60
458.55

440.80
441.75
442.70

424.95
425.90
426.85

409.15
410.10
411.05

393.30
394.25
395.20

377.45
378.40
379.35

361.65
362.60
363.55

345.80
346.75
347.70

329.95
330.90
331.85

519.95
520.90
521.85

504.15
505.10
506.05

488.30
489.25
490.20

472.45
473.40
474.35

456.65
457.60
458.55

440.80
441.75
442.70

424.95
425.90
426.85

409.15
410.10
411.05

393.30
394.25
395.20

377.45
378.40
379.35

7331 -

7335

475.30

459.50

443.65

427.80

412.00

396.15

380.30

364.50

348.65

332.80

522.80

507.00

491.15

475.30

459.50

443.65

427.80

412.00

396.15

380.30

129

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

RM
7336 - 7340

KA11
RM
476.25

KA12
RM
460.45

KA13
RM
444.60

KA14
RM
428.75

KA15
RM
412.95

KA16
RM
397.10

KA17
RM
381.25

KA18
RM
365.45

KA19
RM
349.60

KA20
RM
333.75

KA11
RM
523.75

KA12
RM
507.95

KA13
RM
492.10

KA14
RM
476.25

KA15
RM
460.45

KA16
RM
444.60

KA17
RM
428.75

KA18
RM
412.95

KA19
RM
397.10

KA20
RM
381.25

7341 7346 -

7345
7350

477.20
478.15

461.40
462.35

445.55
446.50

429.70
430.65

413.90
414.85

398.05
399.00

382.20
383.15

366.40
367.35

350.55
351.50

334.70
335.65

524.70
525.65

508.90
509.85

493.05
494.00

477.20
478.15

461.40
462.35

445.55
446.50

429.70
430.65

413.90
414.85

398.05
399.00

382.20
383.15

7351 7356 7361 -

7355
7360
7365

479.10
480.05
481.00

463.30
464.25
465.20

447.45
448.40
449.35

431.60
432.55
433.50

415.80
416.75
417.70

399.95
400.90
401.85

384.10
385.05
386.00

368.30
369.25
370.20

352.45
353.40
354.35

336.60
337.55
338.50

526.60
527.55
528.50

510.80
511.75
512.70

494.95
495.90
496.85

479.10
480.05
481.00

463.30
464.25
465.20

447.45
448.40
449.35

431.60
432.55
433.50

415.80
416.75
417.70

399.95
400.90
401.85

384.10
385.05
386.00

7366 7371 -

7370
7375

481.95
482.90

466.15
467.10

450.30
451.25

434.45
435.40

418.65
419.60

402.80
403.75

386.95
387.90

371.15
372.10

355.30
356.25

339.45
340.40

529.45
530.40

513.65
514.60

497.80
498.75

481.95
482.90

466.15
467.10

450.30
451.25

434.45
435.40

418.65
419.60

402.80
403.75

386.95
387.90

7376 -

7380

483.85

468.05

452.20

436.35

420.55

404.70

388.85

373.05

357.20

341.35

531.35

515.55

499.70

483.85

468.05

452.20

436.35

420.55

404.70

388.85

7381 -

7385

484.80

469.00

453.15

437.30

421.50

405.65

389.80

374.00

358.15

342.30

532.30

516.50

500.65

484.80

469.00

453.15

437.30

421.50

405.65

389.80

7386 -

7390

485.75

469.95

454.10

438.25

422.45

406.60

390.75

374.95

359.10

343.25

533.25

517.45

501.60

485.75

469.95

454.10

438.25

422.45

406.60

390.75

7391 -

7395

486.70

470.90

455.05

439.20

423.40

407.55

391.70

375.90

360.05

344.20

534.20

518.40

502.55

486.70

470.90

455.05

439.20

423.40

407.55

391.70

7396 -

7400

487.65

471.85

456.00

440.15

424.35

408.50

392.65

376.85

361.00

345.15

535.15

519.35

503.50

487.65

471.85

456.00

440.15

424.35

408.50

392.65

7401 -

7405

488.60

472.80

456.95

441.10

425.30

409.45

393.60

377.80

361.95

346.10

536.10

520.30

504.45

488.60

472.80

456.95

441.10

425.30

409.45

393.60

7406 -

7410

489.55

473.75

457.90

442.05

426.25

410.40

394.55

378.75

362.90

347.05

537.05

521.25

505.40

489.55

473.75

457.90

442.05

426.25

410.40

394.55

7411 7416 -

7415
7420

490.50
491.45

474.70
475.65

458.85
459.80

443.00
443.95

427.20
428.15

411.35
412.30

395.50
396.45

379.70
380.65

363.85
364.80

348.00
348.95

538.00
538.95

522.20
523.15

506.35
507.30

490.50
491.45

474.70
475.65

458.85
459.80

443.00
443.95

427.20
428.15

411.35
412.30

395.50
396.45

7421 -

7425

492.40

476.60

460.75

444.90

429.10

413.25

397.40

381.60

365.75

349.90

539.90

524.10

508.25

492.40

476.60

460.75

444.90

429.10

413.25

397.40

7426 7431 7436 -

7430
7435
7440

493.35
494.30
495.25

477.55
478.50
479.45

461.70
462.65
463.60

445.85
446.80
447.75

430.05
431.00
431.95

414.20
415.15
416.10

398.35
399.30
400.25

382.55
383.50
384.45

366.70
367.65
368.60

350.85
351.80
352.75

540.85
541.80
542.75

525.05
526.00
526.95

509.20
510.15
511.10

493.35
494.30
495.25

477.55
478.50
479.45

461.70
462.65
463.60

445.85
446.80
447.75

430.05
431.00
431.95

414.20
415.15
416.10

398.35
399.30
400.25

7441 -

7445

496.20

480.40

464.55

448.70

432.90

417.05

401.20

385.40

369.55

353.70

543.70

527.90

512.05

496.20

480.40

464.55

448.70

432.90

417.05

401.20

7446 7451 -

7450
7455

497.15
498.10

481.35
482.30

465.50
466.45

449.65
450.60

433.85
434.80

418.00
418.95

402.15
403.10

386.35
387.30

370.50
371.45

354.65
355.60

544.65
545.60

528.85
529.80

513.00
513.95

497.15
498.10

481.35
482.30

465.50
466.45

449.65
450.60

433.85
434.80

418.00
418.95

402.15
403.10

130

P.U. (A) 35
7456 -

7460

499.05

483.25

467.40

451.55

435.75

419.90

404.05

388.25

372.40

356.55

546.55

530.75

514.90

499.05

483.25

467.40

451.55

435.75

419.90

404.05

7461 -

7465

500.00

484.20

468.35

452.50

436.70

420.85

405.00

389.20

373.35

357.50

547.50

531.70

515.85

500.00

484.20

468.35

452.50

436.70

420.85

405.00

7466 -

7470

500.95

485.15

469.30

453.45

437.65

421.80

405.95

390.15

374.30

358.45

548.45

532.65

516.80

500.95

485.15

469.30

453.45

437.65

421.80

405.95

7471 7476 -

7475
7480

501.90
502.85

486.10
487.05

470.25
471.20

454.40
455.35

438.60
439.55

422.75
423.70

406.90
407.85

391.10
392.05

375.25
376.20

359.40
360.35

549.40
550.35

533.60
534.55

517.75
518.70

501.90
502.85

486.10
487.05

470.25
471.20

454.40
455.35

438.60
439.55

422.75
423.70

406.90
407.85

7481 7486 -

7485
7490

503.80
504.75

488.00
488.95

472.15
473.10

456.30
457.25

440.50
441.45

424.65
425.60

408.80
409.75

393.00
393.95

377.15
378.10

361.30
362.25

551.30
552.25

535.50
536.45

519.65
520.60

503.80
504.75

488.00
488.95

472.15
473.10

456.30
457.25

440.50
441.45

424.65
425.60

408.80
409.75

7491 7496 -

7495
7500

505.70
506.65

489.90
490.85

474.05
475.00

458.20
459.15

442.40
443.35

426.55
427.50

410.70
411.65

394.90
395.85

379.05
380.00

363.20
364.15

553.20
554.15

537.40
538.35

521.55
522.50

505.70
506.65

489.90
490.85

474.05
475.00

458.20
459.15

442.40
443.35

426.55
427.50

410.70
411.65

7501 7506 -

7505
7510

507.60
508.55

491.80
492.75

475.95
476.90

460.10
461.05

444.30
445.25

428.45
429.40

412.60
413.55

396.80
397.75

380.95
381.90

365.10
366.05

555.35
556.55

539.30
540.25

523.45
524.40

507.60
508.55

491.80
492.75

475.95
476.90

460.10
461.05

444.30
445.25

428.45
429.40

412.60
413.55

7511 -

7515

509.50

462.00

446.20

430.35

414.50

398.70

382.85

367.00

557.75

541.20

525.35

509.50

493.70

477.85

462.00

446.20

430.35

414.50

7520
7525

510.45
511.40

493.70
494.65

477.85

7516 7521 -

495.60

478.80
479.75

462.95
463.90

447.15
448.10

431.30
432.25

415.45
416.40

399.65
400.60

383.80
384.75

367.95
368.90

558.95
560.15

542.15
543.10

526.30
527.25

510.45
511.40

494.65
495.60

478.80
479.75

462.95
463.90

447.15
448.10

431.30
432.25

415.45
416.40

7526 7531 -

7530
7535

512.35
513.30

496.55
497.50

480.70
481.65

464.85
465.80

449.05
450.00

433.20
434.15

417.35
418.30

401.55
402.50

385.70
386.65

369.85
370.80

561.35
562.55

544.05
545.00

528.20
529.15

512.35
513.30

496.55
497.50

480.70
481.65

464.85
465.80

449.05
450.00

433.20
434.15

417.35
418.30

7536 7541 -

7540
7545

514.25
515.20

498.45
499.40

482.60
483.55

466.75
467.70

450.95
451.90

435.10
436.05

419.25
420.20

403.45
404.40

387.60
388.55

371.75
372.70

563.75
564.95

545.95
546.90

530.10
531.05

514.25
515.20

498.45
499.40

482.60
483.55

466.75
467.70

450.95
451.90

435.10
436.05

419.25
420.20

7546 7551 -

7550
7555

516.15
517.10

500.35
501.30

484.50
485.45

468.65
469.60

452.85
453.80

437.00
437.95

421.15
422.10

405.35
406.30

389.50
390.45

373.65
374.60

566.15
567.35

547.85
548.80

532.00
532.95

516.15
517.10

500.35
501.30

484.50
485.45

468.65
469.60

452.85
453.80

437.00
437.95

421.15
422.10

7556 7561 -

7560
7565

518.05
519.00

502.25
503.20

486.40
487.35

470.55
471.50

454.75
455.70

438.90
439.85

423.05
424.00

407.25
408.20

391.40
392.35

375.55
376.50

568.55
569.75

549.75
550.70

533.90
534.85

518.05
519.00

502.25
503.20

486.40
487.35

470.55
471.50

454.75
455.70

438.90
439.85

423.05
424.00

7566 -

7570

519.95

504.15

488.30

472.45

456.65

440.80

424.95

409.15

393.30

377.45

570.95

551.65

535.80

519.95

504.15

488.30

472.45

456.65

440.80

424.95

7571 7576 7581 -

7575
7580
7585

520.90
521.85
522.80

505.10
506.05
507.00

489.25
490.20
491.15

473.40
474.35
475.30

457.60
458.55
459.50

441.75
442.70
443.65

425.90
426.85
427.80

410.10
411.05
412.00

394.25
395.20
396.15

378.40
379.35
380.30

572.15
573.35
574.55

552.60
553.55
554.55

536.75
537.70
538.65

520.90
521.85
522.80

505.10
506.05
507.00

489.25
490.20
491.15

473.40
474.35
475.30

457.60
458.55
459.50

441.75
442.70
443.65

425.90
426.85
427.80

7586 7591 -

7590
7595

523.75
524.70

507.95
508.90

492.10
493.05

476.25
477.20

460.45
461.40

444.60
445.55

428.75
429.70

412.95
413.90

397.10
398.05

381.25
382.20

575.75
576.95

555.75
556.95

539.60
540.55

523.75
524.70

507.95
508.90

492.10
493.05

476.25
477.20

460.45
461.40

444.60
445.55

428.75
429.70

7596 -

7600

525.65

509.85

494.00

478.15

462.35

446.50

430.65

414.85

399.00

383.15

578.15

558.15

541.50

525.65

509.85

494.00

478.15

462.35

446.50

430.65

7601 -

7605

526.60

510.80

494.95

479.10

463.30

447.45

431.60

415.80

399.95

384.10

579.35

559.35

542.45

526.60

510.80

494.95

479.10

463.30

447.45

431.60

7606 -

7610

527.55

511.75

495.90

480.05

464.25

448.40

432.55

416.75

400.90

385.05

580.55

560.55

543.40

527.55

511.75

495.90

480.05

464.25

448.40

432.55

7611 -

7615

528.50

512.70

496.85

481.00

465.20

449.35

433.50

417.70

401.85

386.00

581.75

561.75

544.35

528.50

512.70

496.85

481.00

465.20

449.35

433.50

7616 -

7620

529.45

513.65

497.80

481.95

466.15

450.30

434.45

418.65

402.80

386.95

582.95

562.95

545.30

529.45

513.65

497.80

481.95

466.15

450.30

434.45

7621 7626 -

7625
7630

530.40
531.35

514.60
515.55

498.75
499.70

482.90
483.85

467.10
468.05

451.25
452.20

435.40
436.35

419.60
420.55

403.75
404.70

387.90
388.85

584.15
585.35

564.15
565.35

546.25
547.20

530.40
531.35

514.60
515.55

498.75
499.70

482.90
483.85

467.10
468.05

451.25
452.20

435.40
436.35

7631 -

7635

532.30

516.50

500.65

484.80

469.00

453.15

437.30

421.50

405.65

389.80

586.55

566.55

548.15

532.30

516.50

500.65

484.80

469.00

453.15

437.30

7636 -

7640

533.25

517.45

501.60

485.75

469.95

454.10

438.25

422.45

406.60

390.75

587.75

567.75

549.10

533.25

517.45

501.60

485.75

469.95

454.10

438.25

7641 -

7645

534.20

518.40

502.55

486.70

470.90

455.05

439.20

423.40

407.55

391.70

588.95

568.95

550.05

534.20

518.40

502.55

486.70

470.90

455.05

439.20

7646 -

7650

535.15

519.35

503.50

487.65

471.85

456.00

440.15

424.35

408.50

392.65

590.15

570.15

551.00

535.15

519.35

503.50

487.65

471.85

456.00

440.15

7651 -

7655

536.10

520.30

504.45

488.60

472.80

456.95

441.10

425.30

409.45

393.60

591.35

571.35

551.95

536.10

520.30

504.45

488.60

472.80

456.95

441.10

7656 7661 -

7660
7665

537.05
538.00

521.25
522.20

505.40
506.35

489.55
490.50

473.75
474.70

457.90
458.85

442.05
443.00

426.25
427.20

410.40
411.35

394.55
395.50

592.55
593.75

572.55
573.75

552.90
553.85

537.05
538.00

521.25
522.20

505.40
506.35

489.55
490.50

473.75
474.70

457.90
458.85

442.05
443.00

7666 7671 7676 -

7670
7675
7680

538.95
539.90
540.85

523.15
524.10
525.05

507.30
508.25
509.20

491.45
492.40
493.35

475.65
476.60
477.55

459.80
460.75
461.70

443.95
444.90
445.85

428.15
429.10
430.05

412.30
413.25
414.20

396.45
397.40
398.35

594.95
596.15
597.35

574.95
576.15
577.35

554.95
556.15
557.35

538.95
539.90
540.85

523.15
524.10
525.05

507.30
508.25
509.20

491.45
492.40
493.35

475.65
476.60
477.55

459.80
460.75
461.70

443.95
444.90
445.85

7681 -

7685

541.80

526.00

510.15

494.30

478.50

462.65

446.80

431.00

415.15

399.30

598.55

578.55

558.55

541.80

526.00

510.15

494.30

478.50

462.65

446.80

131

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

RM
7686 - 7690

KA11
RM
542.75

KA12
RM
526.95

KA13
RM
511.10

KA14
RM
495.25

KA15
RM
479.45

KA16
RM
463.60

KA17
RM
447.75

KA18
RM
431.95

KA19
RM
416.10

KA20
RM
400.25

KA11
RM
599.75

KA12
RM
579.75

KA13
RM
559.75

KA14
RM
542.75

KA15
RM
526.95

KA16
RM
511.10

KA17
RM
495.25

KA18
RM
479.45

KA19
RM
463.60

KA20
RM
447.75

7691 7696 -

7695
7700

543.70
544.65

527.90
528.85

512.05
513.00

496.20
497.15

480.40
481.35

464.55
465.50

448.70
449.65

432.90
433.85

417.05
418.00

401.20
402.15

600.95
602.15

580.95
582.15

560.95
562.15

543.70
544.65

527.90
528.85

512.05
513.00

496.20
497.15

480.40
481.35

464.55
465.50

448.70
449.65

7701 7706 7711 -

7705
7710
7715

545.60
546.55
547.50

529.80
530.75
531.70

513.95
514.90
515.85

498.10
499.05
500.00

482.30
483.25
484.20

466.45
467.40
468.35

450.60
451.55
452.50

434.80
435.75
436.70

418.95
419.90
420.85

403.10
404.05
405.00

603.35
604.55
605.75

583.35
584.55
585.75

563.35
564.55
565.75

545.60
546.55
547.50

529.80
530.75
531.70

513.95
514.90
515.85

498.10
499.05
500.00

482.30
483.25
484.20

466.45
467.40
468.35

450.60
451.55
452.50

7716 7721 -

7720
7725

548.45
549.40

532.65
533.60

516.80
517.75

500.95
501.90

485.15
486.10

469.30
470.25

453.45
454.40

437.65
438.60

421.80
422.75

405.95
406.90

606.95
608.15

586.95
588.15

566.95
568.15

548.45
549.40

532.65
533.60

516.80
517.75

500.95
501.90

485.15
486.10

469.30
470.25

453.45
454.40

7726 -

7730

550.35

534.55

518.70

502.85

487.05

471.20

455.35

439.55

423.70

407.85

609.35

589.35

569.35

550.35

534.55

518.70

502.85

487.05

471.20

455.35

7731 -

7735

551.30

535.50

519.65

503.80

488.00

472.15

456.30

440.50

424.65

408.80

610.55

590.55

570.55

551.30

535.50

519.65

503.80

488.00

472.15

456.30

7736 -

7740

552.25

536.45

520.60

504.75

488.95

473.10

457.25

441.45

425.60

409.75

611.75

591.75

571.75

552.25

536.45

520.60

504.75

488.95

473.10

457.25

7741 -

7745

553.20

537.40

521.55

505.70

489.90

474.05

458.20

442.40

426.55

410.70

612.95

592.95

572.95

553.20

537.40

521.55

505.70

489.90

474.05

458.20

7746 -

7750

554.15

538.35

522.50

506.65

490.85

475.00

459.15

443.35

427.50

411.65

614.15

594.15

574.15

554.15

538.35

522.50

506.65

490.85

475.00

459.15

7751 -

7755

555.35

539.30

523.45

507.60

491.80

475.95

460.10

444.30

428.45

412.60

615.35

595.35

575.35

555.35

539.30

523.45

507.60

491.80

475.95

460.10

7756 -

7760

556.55

540.25

524.40

508.55

492.75

476.90

461.05

445.25

429.40

413.55

616.55

596.55

576.55

556.55

540.25

524.40

508.55

492.75

476.90

461.05

7761 7766 -

7765
7770

557.75
558.95

541.20
542.15

525.35
526.30

509.50
510.45

493.70
494.65

477.85
478.80

462.00
462.95

446.20
447.15

430.35
431.30

414.50
415.45

617.75
618.95

597.75
598.95

577.75
578.95

557.75
558.95

541.20
542.15

525.35
526.30

509.50
510.45

493.70
494.65

477.85
478.80

462.00
462.95

7771 -

7775

560.15

543.10

527.25

511.40

495.60

479.75

463.90

448.10

432.25

416.40

620.15

600.15

580.15

560.15

543.10

527.25

511.40

495.60

479.75

463.90

7776 7781 7786 -

7780
7785
7790

561.35
562.55
563.75

544.05
545.00
545.95

528.20
529.15
530.10

512.35
513.30
514.25

496.55
497.50
498.45

480.70
481.65
482.60

464.85
465.80
466.75

449.05
450.00
450.95

433.20
434.15
435.10

417.35
418.30
419.25

621.35
622.55
623.75

601.35
602.55
603.75

581.35
582.55
583.75

561.35
562.55
563.75

544.05
545.00
545.95

528.20
529.15
530.10

512.35
513.30
514.25

496.55
497.50
498.45

480.70
481.65
482.60

464.85
465.80
466.75

7791 -

7795

564.95

546.90

531.05

515.20

499.40

483.55

467.70

451.90

436.05

420.20

624.95

604.95

584.95

564.95

546.90

531.05

515.20

499.40

483.55

467.70

7796 7801 -

7800
7805

566.15
567.35

547.85
548.80

532.00
532.95

516.15
517.10

500.35
501.30

484.50
485.45

468.65
469.60

452.85
453.80

437.00
437.95

421.15
422.10

626.15
627.35

606.15
607.35

586.15
587.35

566.15
567.35

547.85
548.80

532.00
532.95

516.15
517.10

500.35
501.30

484.50
485.45

468.65
469.60

132

P.U. (A) 35
7806 -

7810

568.55

549.75

533.90

518.05

502.25

486.40

470.55

454.75

438.90

423.05

628.55

608.55

588.55

568.55

549.75

533.90

518.05

502.25

486.40

470.55

7811 -

7815

569.75

550.70

534.85

519.00

503.20

487.35

471.50

455.70

439.85

424.00

629.75

609.75

589.75

569.75

550.70

534.85

519.00

503.20

487.35

471.50

7816 -

7820

570.95

551.65

535.80

519.95

504.15

488.30

472.45

456.65

440.80

424.95

630.95

610.95

590.95

570.95

551.65

535.80

519.95

504.15

488.30

472.45

7821 7826 -

7825
7830

572.15
573.35

552.60
553.55

536.75
537.70

520.90
521.85

505.10
506.05

489.25
490.20

473.40
474.35

457.60
458.55

441.75
442.70

425.90
426.85

632.15
633.35

612.15
613.35

592.15
593.35

572.15
573.35

552.60
553.55

536.75
537.70

520.90
521.85

505.10
506.05

489.25
490.20

473.40
474.35

7831 7836 -

7835
7840

574.55
575.75

554.55
555.75

538.65
539.60

522.80
523.75

507.00
507.95

491.15
492.10

475.30
476.25

459.50
460.45

443.65
444.60

427.80
428.75

634.55
635.75

614.55
615.75

594.55
595.75

574.55
575.75

554.55
555.75

538.65
539.60

522.80
523.75

507.00
507.95

491.15
492.10

475.30
476.25

7841 7846 -

7845
7850

576.95
578.15

556.95
558.15

540.55
541.50

524.70
525.65

508.90
509.85

493.05
494.00

477.20
478.15

461.40
462.35

445.55
446.50

429.70
430.65

636.95
638.15

616.95
618.15

596.95
598.15

576.95
578.15

556.95
558.15

540.55
541.50

524.70
525.65

508.90
509.85

493.05
494.00

477.20
478.15

7851 7856 -

7855
7860

579.35
580.55

559.35
560.55

542.45
543.40

526.60
527.55

510.80
511.75

494.95
495.90

479.10
480.05

463.30
464.25

447.45
448.40

431.60
432.55

639.35
640.55

619.35
620.55

599.35
600.55

579.35
580.55

559.35
560.55

542.45
543.40

526.60
527.55

510.80
511.75

494.95
495.90

479.10
480.05

7861 -

7865

581.75

528.50

512.70

496.85

481.00

465.20

449.35

433.50

641.75

621.75

601.75

581.75

561.75

544.35

528.50

512.70

496.85

481.00

7870
7875

582.95
584.15

561.75
562.95

544.35

7866 7871 -

564.15

545.30
546.25

529.45
530.40

513.65
514.60

497.80
498.75

481.95
482.90

466.15
467.10

450.30
451.25

434.45
435.40

642.95
644.15

622.95
624.15

602.95
604.15

582.95
584.15

562.95
564.15

545.30
546.25

529.45
530.40

513.65
514.60

497.80
498.75

481.95
482.90

7876 7881 -

7880
7885

585.35
586.55

565.35
566.55

547.20
548.15

531.35
532.30

515.55
516.50

499.70
500.65

483.85
484.80

468.05
469.00

452.20
453.15

436.35
437.30

645.35
646.55

625.35
626.55

605.35
606.55

585.35
586.55

565.35
566.55

547.20
548.15

531.35
532.30

515.55
516.50

499.70
500.65

483.85
484.80

7886 7891 -

7890
7895

587.75
588.95

567.75
568.95

549.10
550.05

533.25
534.20

517.45
518.40

501.60
502.55

485.75
486.70

469.95
470.90

454.10
455.05

438.25
439.20

647.75
648.95

627.75
628.95

607.75
608.95

587.75
588.95

567.75
568.95

549.10
550.05

533.25
534.20

517.45
518.40

501.60
502.55

485.75
486.70

7896 7901 -

7900
7905

590.15
591.35

570.15
571.35

551.00
551.95

535.15
536.10

519.35
520.30

503.50
504.45

487.65
488.60

471.85
472.80

456.00
456.95

440.15
441.10

650.15
651.35

630.15
631.35

610.15
611.35

590.15
591.35

570.15
571.35

551.00
551.95

535.15
536.10

519.35
520.30

503.50
504.45

487.65
488.60

7906 7911 -

7910
7915

592.55
593.75

572.55
573.75

552.90
553.85

537.05
538.00

521.25
522.20

505.40
506.35

489.55
490.50

473.75
474.70

457.90
458.85

442.05
443.00

652.55
653.75

632.55
633.75

612.55
613.75

592.55
593.75

572.55
573.75

552.90
553.85

537.05
538.00

521.25
522.20

505.40
506.35

489.55
490.50

7916 -

7920

594.95

574.95

554.95

538.95

523.15

507.30

491.45

475.65

459.80

443.95

654.95

634.95

614.95

594.95

574.95

554.95

538.95

523.15

507.30

491.45

7921 7926 7931 -

7925
7930
7935

596.15
597.35
598.55

576.15
577.35
578.55

556.15
557.35
558.55

539.90
540.85
541.80

524.10
525.05
526.00

508.25
509.20
510.15

492.40
493.35
494.30

476.60
477.55
478.50

460.75
461.70
462.65

444.90
445.85
446.80

656.15
657.35
658.55

636.15
637.35
638.55

616.15
617.35
618.55

596.15
597.35
598.55

576.15
577.35
578.55

556.15
557.35
558.55

539.90
540.85
541.80

524.10
525.05
526.00

508.25
509.20
510.15

492.40
493.35
494.30

7936 7941 -

7940
7945

599.75
600.95

579.75
580.95

559.75
560.95

542.75
543.70

526.95
527.90

511.10
512.05

495.25
496.20

479.45
480.40

463.60
464.55

447.75
448.70

659.75
660.95

639.75
640.95

619.75
620.95

599.75
600.95

579.75
580.95

559.75
560.95

542.75
543.70

526.95
527.90

511.10
512.05

495.25
496.20

7946 -

7950

602.15

582.15

562.15

544.65

528.85

513.00

497.15

481.35

465.50

449.65

662.15

642.15

622.15

602.15

582.15

562.15

544.65

528.85

513.00

497.15

7951 -

7955

603.35

583.35

563.35

545.60

529.80

513.95

498.10

482.30

466.45

450.60

663.35

643.35

623.35

603.35

583.35

563.35

545.60

529.80

513.95

498.10

7956 -

7960

604.55

584.55

564.55

546.55

530.75

514.90

499.05

483.25

467.40

451.55

664.55

644.55

624.55

604.55

584.55

564.55

546.55

530.75

514.90

499.05

7961 -

7965

605.75

585.75

565.75

547.50

531.70

515.85

500.00

484.20

468.35

452.50

665.75

645.75

625.75

605.75

585.75

565.75

547.50

531.70

515.85

500.00

7966 -

7970

606.95

586.95

566.95

548.45

532.65

516.80

500.95

485.15

469.30

453.45

666.95

646.95

626.95

606.95

586.95

566.95

548.45

532.65

516.80

500.95

7971 7976 -

7975
7980

608.15
609.35

588.15
589.35

568.15
569.35

549.40
550.35

533.60
534.55

517.75
518.70

501.90
502.85

486.10
487.05

470.25
471.20

454.40
455.35

668.15
669.35

648.15
649.35

628.15
629.35

608.15
609.35

588.15
589.35

568.15
569.35

549.40
550.35

533.60
534.55

517.75
518.70

501.90
502.85

7981 -

7985

610.55

590.55

570.55

551.30

535.50

519.65

503.80

488.00

472.15

456.30

670.55

650.55

630.55

610.55

590.55

570.55

551.30

535.50

519.65

503.80

7986 -

7990

611.75

591.75

571.75

552.25

536.45

520.60

504.75

488.95

473.10

457.25

671.75

651.75

631.75

611.75

591.75

571.75

552.25

536.45

520.60

504.75

7991 -

7995

612.95

592.95

572.95

553.20

537.40

521.55

505.70

489.90

474.05

458.20

672.95

652.95

632.95

612.95

592.95

572.95

553.20

537.40

521.55

505.70

7996 -

8000

614.15

594.15

574.15

554.15

538.35

522.50

506.65

490.85

475.00

459.15

674.15

654.15

634.15

614.15

594.15

574.15

554.15

538.35

522.50

506.65

8001 -

8005

615.35

595.35

575.35

555.35

539.30

523.45

507.60

491.80

475.95

460.10

675.35

655.35

635.35

615.35

595.35

575.35

555.35

539.30

523.45

507.60

8006 8011 -

8010
8015

616.55
617.75

596.55
597.75

576.55
577.75

556.55
557.75

540.25
541.20

524.40
525.35

508.55
509.50

492.75
493.70

476.90
477.85

461.05
462.00

676.55
677.75

656.55
657.75

636.55
637.75

616.55
617.75

596.55
597.75

576.55
577.75

556.55
557.75

540.25
541.20

524.40
525.35

508.55
509.50

8016 8021 8026 -

8020
8025
8030

618.95
620.15
621.35

598.95
600.15
601.35

578.95
580.15
581.35

558.95
560.15
561.35

542.15
543.10
544.05

526.30
527.25
528.20

510.45
511.40
512.35

494.65
495.60
496.55

478.80
479.75
480.70

462.95
463.90
464.85

678.95
680.15
681.35

658.95
660.15
661.35

638.95
640.15
641.35

618.95
620.15
621.35

598.95
600.15
601.35

578.95
580.15
581.35

558.95
560.15
561.35

542.15
543.10
544.05

526.30
527.25
528.20

510.45
511.40
512.35

8031 -

8035

622.55

602.55

582.55

562.55

545.00

529.15

513.30

497.50

481.65

465.80

682.55

662.55

642.55

622.55

602.55

582.55

562.55

545.00

529.15

513.30

133

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

RM
8036 - 8040

KA11
RM
623.75

KA12
RM
603.75

KA13
RM
583.75

KA14
RM
563.75

KA15
RM
545.95

KA16
RM
530.10

KA17
RM
514.25

KA18
RM
498.45

KA19
RM
482.60

KA20
RM
466.75

KA11
RM
683.75

KA12
RM
663.75

KA13
RM
643.75

KA14
RM
623.75

KA15
RM
603.75

KA16
RM
583.75

KA17
RM
563.75

KA18
RM
545.95

KA19
RM
530.10

KA20
RM
514.25

8041 8046 -

8045
8050

624.95
626.15

604.95
606.15

584.95
586.15

564.95
566.15

546.90
547.85

531.05
532.00

515.20
516.15

499.40
500.35

483.55
484.50

467.70
468.65

684.95
686.15

664.95
666.15

644.95
646.15

624.95
626.15

604.95
606.15

584.95
586.15

564.95
566.15

546.90
547.85

531.05
532.00

515.20
516.15

8051 8056 8061 -

8055
8060
8065

627.35
628.55
629.75

607.35
608.55
609.75

587.35
588.55
589.75

567.35
568.55
569.75

548.80
549.75
550.70

532.95
533.90
534.85

517.10
518.05
519.00

501.30
502.25
503.20

485.45
486.40
487.35

469.60
470.55
471.50

687.35
688.55
689.75

667.35
668.55
669.75

647.35
648.55
649.75

627.35
628.55
629.75

607.35
608.55
609.75

587.35
588.55
589.75

567.35
568.55
569.75

548.80
549.75
550.70

532.95
533.90
534.85

517.10
518.05
519.00

8066 8071 -

8070
8075

630.95
632.15

610.95
612.15

590.95
592.15

570.95
572.15

551.65
552.60

535.80
536.75

519.95
520.90

504.15
505.10

488.30
489.25

472.45
473.40

690.95
692.15

670.95
672.15

650.95
652.15

630.95
632.15

610.95
612.15

590.95
592.15

570.95
572.15

551.65
552.60

535.80
536.75

519.95
520.90

8076 -

8080

633.35

613.35

593.35

573.35

553.55

537.70

521.85

506.05

490.20

474.35

693.35

673.35

653.35

633.35

613.35

593.35

573.35

553.55

537.70

521.85

8081 -

8085

634.55

614.55

594.55

574.55

554.55

538.65

522.80

507.00

491.15

475.30

694.55

674.55

654.55

634.55

614.55

594.55

574.55

554.55

538.65

522.80

8086 -

8090

635.75

615.75

595.75

575.75

555.75

539.60

523.75

507.95

492.10

476.25

695.75

675.75

655.75

635.75

615.75

595.75

575.75

555.75

539.60

523.75

8091 -

8095

636.95

616.95

596.95

576.95

556.95

540.55

524.70

508.90

493.05

477.20

696.95

676.95

656.95

636.95

616.95

596.95

576.95

556.95

540.55

524.70

8096 -

8100

638.15

618.15

598.15

578.15

558.15

541.50

525.65

509.85

494.00

478.15

698.15

678.15

658.15

638.15

618.15

598.15

578.15

558.15

541.50

525.65

8101 -

8105

639.35

619.35

599.35

579.35

559.35

542.45

526.60

510.80

494.95

479.10

699.35

679.35

659.35

639.35

619.35

599.35

579.35

559.35

542.45

526.60

8106 -

8110

640.55

620.55

600.55

580.55

560.55

543.40

527.55

511.75

495.90

480.05

700.55

680.55

660.55

640.55

620.55

600.55

580.55

560.55

543.40

527.55

8111 8116 -

8115
8120

641.75
642.95

621.75
622.95

601.75
602.95

581.75
582.95

561.75
562.95

544.35
545.30

528.50
529.45

512.70
513.65

496.85
497.80

481.00
481.95

701.75
702.95

681.75
682.95

661.75
662.95

641.75
642.95

621.75
622.95

601.75
602.95

581.75
582.95

561.75
562.95

544.35
545.30

528.50
529.45

8121 -

8125

644.15

624.15

604.15

584.15

564.15

546.25

530.40

514.60

498.75

482.90

704.15

684.15

664.15

644.15

624.15

604.15

584.15

564.15

546.25

530.40

8126 8131 8136 -

8130
8135
8140

645.35
646.55
647.75

625.35
626.55
627.75

605.35
606.55
607.75

585.35
586.55
587.75

565.35
566.55
567.75

547.20
548.15
549.10

531.35
532.30
533.25

515.55
516.50
517.45

499.70
500.65
501.60

483.85
484.80
485.75

705.35
706.55
707.75

685.35
686.55
687.75

665.35
666.55
667.75

645.35
646.55
647.75

625.35
626.55
627.75

605.35
606.55
607.75

585.35
586.55
587.75

565.35
566.55
567.75

547.20
548.15
549.10

531.35
532.30
533.25

8141 -

8145

648.95

628.95

608.95

588.95

568.95

550.05

534.20

518.40

502.55

486.70

708.95

688.95

668.95

648.95

628.95

608.95

588.95

568.95

550.05

534.20

8146 8151 -

8150
8155

650.15
651.35

630.15
631.35

610.15
611.35

590.15
591.35

570.15
571.35

551.00
551.95

535.15
536.10

519.35
520.30

503.50
504.45

487.65
488.60

710.15
711.35

690.15
691.35

670.15
671.35

650.15
651.35

630.15
631.35

610.15
611.35

590.15
591.35

570.15
571.35

551.00
551.95

535.15
536.10

134

P.U. (A) 35
8156 -

8160

652.55

632.55

612.55

592.55

572.55

552.90

537.05

521.25

505.40

489.55

712.55

692.55

672.55

652.55

632.55

612.55

592.55

572.55

552.90

537.05

8161 -

8165

653.75

633.75

613.75

593.75

573.75

553.85

538.00

522.20

506.35

490.50

713.75

693.75

673.75

653.75

633.75

613.75

593.75

573.75

553.85

538.00

8166 -

8170

654.95

634.95

614.95

594.95

574.95

554.95

538.95

523.15

507.30

491.45

714.95

694.95

674.95

654.95

634.95

614.95

594.95

574.95

554.95

538.95

8171 8176 -

8175
8180

656.15
657.35

636.15
637.35

616.15
617.35

596.15
597.35

576.15
577.35

556.15
557.35

539.90
540.85

524.10
525.05

508.25
509.20

492.40
493.35

716.15
717.35

696.15
697.35

676.15
677.35

656.15
657.35

636.15
637.35

616.15
617.35

596.15
597.35

576.15
577.35

556.15
557.35

539.90
540.85

8181 8186 -

8185
8190

658.55
659.75

638.55
639.75

618.55
619.75

598.55
599.75

578.55
579.75

558.55
559.75

541.80
542.75

526.00
526.95

510.15
511.10

494.30
495.25

718.55
719.75

698.55
699.75

678.55
679.75

658.55
659.75

638.55
639.75

618.55
619.75

598.55
599.75

578.55
579.75

558.55
559.75

541.80
542.75

8191 8196 -

8195
8200

660.95
662.15

640.95
642.15

620.95
622.15

600.95
602.15

580.95
582.15

560.95
562.15

543.70
544.65

527.90
528.85

512.05
513.00

496.20
497.15

720.95
722.15

700.95
702.15

680.95
682.15

660.95
662.15

640.95
642.15

620.95
622.15

600.95
602.15

580.95
582.15

560.95
562.15

543.70
544.65

8201 8206 -

8205
8210

663.35
664.55

643.35
644.55

623.35
624.55

603.35
604.55

583.35
584.55

563.35
564.55

545.60
546.55

529.80
530.75

513.95
514.90

498.10
499.05

723.35
724.55

703.35
704.55

683.35
684.55

663.35
664.55

643.35
644.55

623.35
624.55

603.35
604.55

583.35
584.55

563.35
564.55

545.60
546.55

8211 -

8215

665.75

605.75

585.75

565.75

547.50

531.70

515.85

500.00

725.75

705.75

685.75

665.75

645.75

625.75

605.75

585.75

565.75

547.50

8220
8225

666.95
668.15

645.75
646.95

625.75

8216 8221 -

648.15

626.95
628.15

606.95
608.15

586.95
588.15

566.95
568.15

548.45
549.40

532.65
533.60

516.80
517.75

500.95
501.90

726.95
728.15

706.95
708.15

686.95
688.15

666.95
668.15

646.95
648.15

626.95
628.15

606.95
608.15

586.95
588.15

566.95
568.15

548.45
549.40

8226 8231 -

8230
8235

669.35
670.55

649.35
650.55

629.35
630.55

609.35
610.55

589.35
590.55

569.35
570.55

550.35
551.30

534.55
535.50

518.70
519.65

502.85
503.80

729.35
730.55

709.35
710.55

689.35
690.55

669.35
670.55

649.35
650.55

629.35
630.55

609.35
610.55

589.35
590.55

569.35
570.55

550.35
551.30

8236 8241 -

8240
8245

671.75
672.95

651.75
652.95

631.75
632.95

611.75
612.95

591.75
592.95

571.75
572.95

552.25
553.20

536.45
537.40

520.60
521.55

504.75
505.70

731.75
732.95

711.75
712.95

691.75
692.95

671.75
672.95

651.75
652.95

631.75
632.95

611.75
612.95

591.75
592.95

571.75
572.95

552.25
553.20

8246 8251 -

8250
8255

674.15
675.35

654.15
655.35

634.15
635.35

614.15
615.35

594.15
595.35

574.15
575.35

554.15
555.35

538.35
539.30

522.50
523.45

506.65
507.60

734.15
735.35

714.15
715.35

694.15
695.35

674.15
675.35

654.15
655.35

634.15
635.35

614.15
615.35

594.15
595.35

574.15
575.35

554.15
555.35

8256 8261 -

8260
8265

676.55
677.75

656.55
657.75

636.55
637.75

616.55
617.75

596.55
597.75

576.55
577.75

556.55
557.75

540.25
541.20

524.40
525.35

508.55
509.50

736.55
737.75

716.55
717.75

696.55
697.75

676.55
677.75

656.55
657.75

636.55
637.75

616.55
617.75

596.55
597.75

576.55
577.75

556.55
557.75

8266 -

8270

678.95

658.95

638.95

618.95

598.95

578.95

558.95

542.15

526.30

510.45

738.95

718.95

698.95

678.95

658.95

638.95

618.95

598.95

578.95

558.95

8271 8276 8281 -

8275
8280
8285

680.15
681.35
682.55

660.15
661.35
662.55

640.15
641.35
642.55

620.15
621.35
622.55

600.15
601.35
602.55

580.15
581.35
582.55

560.15
561.35
562.55

543.10
544.05
545.00

527.25
528.20
529.15

511.40
512.35
513.30

740.15
741.35
742.55

720.15
721.35
722.55

700.15
701.35
702.55

680.15
681.35
682.55

660.15
661.35
662.55

640.15
641.35
642.55

620.15
621.35
622.55

600.15
601.35
602.55

580.15
581.35
582.55

560.15
561.35
562.55

8286 8291 -

8290
8295

683.75
684.95

663.75
664.95

643.75
644.95

623.75
624.95

603.75
604.95

583.75
584.95

563.75
564.95

545.95
546.90

530.10
531.05

514.25
515.20

743.75
744.95

723.75
724.95

703.75
704.95

683.75
684.95

663.75
664.95

643.75
644.95

623.75
624.95

603.75
604.95

583.75
584.95

563.75
564.95

8296 -

8300

686.15

666.15

646.15

626.15

606.15

586.15

566.15

547.85

532.00

516.15

746.15

726.15

706.15

686.15

666.15

646.15

626.15

606.15

586.15

566.15

8301 -

8305

687.35

667.35

647.35

627.35

607.35

587.35

567.35

548.80

532.95

517.10

747.35

727.35

707.35

687.35

667.35

647.35

627.35

607.35

587.35

567.35

8306 -

8310

688.55

668.55

648.55

628.55

608.55

588.55

568.55

549.75

533.90

518.05

748.55

728.55

708.55

688.55

668.55

648.55

628.55

608.55

588.55

568.55

8311 -

8315

689.75

669.75

649.75

629.75

609.75

589.75

569.75

550.70

534.85

519.00

749.75

729.75

709.75

689.75

669.75

649.75

629.75

609.75

589.75

569.75

8316 -

8320

690.95

670.95

650.95

630.95

610.95

590.95

570.95

551.65

535.80

519.95

750.95

730.95

710.95

690.95

670.95

650.95

630.95

610.95

590.95

570.95

8321 8326 -

8325
8330

692.15
693.35

672.15
673.35

652.15
653.35

632.15
633.35

612.15
613.35

592.15
593.35

572.15
573.35

552.60
553.55

536.75
537.70

520.90
521.85

752.15
753.35

732.15
733.35

712.15
713.35

692.15
693.35

672.15
673.35

652.15
653.35

632.15
633.35

612.15
613.35

592.15
593.35

572.15
573.35

8331 -

8335

694.55

674.55

654.55

634.55

614.55

594.55

574.55

554.55

538.65

522.80

754.55

734.55

714.55

694.55

674.55

654.55

634.55

614.55

594.55

574.55

8336 -

8340

695.75

675.75

655.75

635.75

615.75

595.75

575.75

555.75

539.60

523.75

755.75

735.75

715.75

695.75

675.75

655.75

635.75

615.75

595.75

575.75

8341 -

8345

696.95

676.95

656.95

636.95

616.95

596.95

576.95

556.95

540.55

524.70

756.95

736.95

716.95

696.95

676.95

656.95

636.95

616.95

596.95

576.95

8346 -

8350

698.15

678.15

658.15

638.15

618.15

598.15

578.15

558.15

541.50

525.65

758.15

738.15

718.15

698.15

678.15

658.15

638.15

618.15

598.15

578.15

8351 -

8355

699.35

679.35

659.35

639.35

619.35

599.35

579.35

559.35

542.45

526.60

759.35

739.35

719.35

699.35

679.35

659.35

639.35

619.35

599.35

579.35

8356 8361 -

8360
8365

700.55
701.75

680.55
681.75

660.55
661.75

640.55
641.75

620.55
621.75

600.55
601.75

580.55
581.75

560.55
561.75

543.40
544.35

527.55
528.50

760.55
761.75

740.55
741.75

720.55
721.75

700.55
701.75

680.55
681.75

660.55
661.75

640.55
641.75

620.55
621.75

600.55
601.75

580.55
581.75

8366 8371 8376 -

8370
8375
8380

702.95
704.15
705.35

682.95
684.15
685.35

662.95
664.15
665.35

642.95
644.15
645.35

622.95
624.15
625.35

602.95
604.15
605.35

582.95
584.15
585.35

562.95
564.15
565.35

545.30
546.25
547.20

529.45
530.40
531.35

762.95
764.15
765.35

742.95
744.15
745.35

722.95
724.15
725.35

702.95
704.15
705.35

682.95
684.15
685.35

662.95
664.15
665.35

642.95
644.15
645.35

622.95
624.15
625.35

602.95
604.15
605.35

582.95
584.15
585.35

8381 -

8385

706.55

686.55

666.55

646.55

626.55

606.55

586.55

566.55

548.15

532.30

766.55

746.55

726.55

706.55

686.55

666.55

646.55

626.55

606.55

586.55

135

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

RM
8386 - 8390

KA11
RM
707.75

KA12
RM
687.75

KA13
RM
667.75

KA14
RM
647.75

KA15
RM
627.75

KA16
RM
607.75

KA17
RM
587.75

KA18
RM
567.75

KA19
RM
549.10

KA20
RM
533.25

KA11
RM
767.75

KA12
RM
747.75

KA13
RM
727.75

KA14
RM
707.75

KA15
RM
687.75

KA16
RM
667.75

KA17
RM
647.75

KA18
RM
627.75

KA19
RM
607.75

KA20
RM
587.75

8391 8396 -

8395
8400

708.95
710.15

688.95
690.15

668.95
670.15

648.95
650.15

628.95
630.15

608.95
610.15

588.95
590.15

568.95
570.15

550.05
551.00

534.20
535.15

768.95
770.15

748.95
750.15

728.95
730.15

708.95
710.15

688.95
690.15

668.95
670.15

648.95
650.15

628.95
630.15

608.95
610.15

588.95
590.15

8401 8406 8411 -

8405
8410
8415

711.35
712.55
713.75

691.35
692.55
693.75

671.35
672.55
673.75

651.35
652.55
653.75

631.35
632.55
633.75

611.35
612.55
613.75

591.35
592.55
593.75

571.35
572.55
573.75

551.95
552.90
553.85

536.10
537.05
538.00

771.35
772.55
773.75

751.35
752.55
753.75

731.35
732.55
733.75

711.35
712.55
713.75

691.35
692.55
693.75

671.35
672.55
673.75

651.35
652.55
653.75

631.35
632.55
633.75

611.35
612.55
613.75

591.35
592.55
593.75

8416 8421 -

8420
8425

714.95
716.15

694.95
696.15

674.95
676.15

654.95
656.15

634.95
636.15

614.95
616.15

594.95
596.15

574.95
576.15

554.95
556.15

538.95
539.90

774.95
776.15

754.95
756.15

734.95
736.15

714.95
716.15

694.95
696.15

674.95
676.15

654.95
656.15

634.95
636.15

614.95
616.15

594.95
596.15

8426 -

8430

717.35

697.35

677.35

657.35

637.35

617.35

597.35

577.35

557.35

540.85

777.35

757.35

737.35

717.35

697.35

677.35

657.35

637.35

617.35

597.35

8431 -

8435

718.55

698.55

678.55

658.55

638.55

618.55

598.55

578.55

558.55

541.80

778.55

758.55

738.55

718.55

698.55

678.55

658.55

638.55

618.55

598.55

8436 -

8440

719.75

699.75

679.75

659.75

639.75

619.75

599.75

579.75

559.75

542.75

779.75

759.75

739.75

719.75

699.75

679.75

659.75

639.75

619.75

599.75

8441 -

8445

720.95

700.95

680.95

660.95

640.95

620.95

600.95

580.95

560.95

543.70

780.95

760.95

740.95

720.95

700.95

680.95

660.95

640.95

620.95

600.95

8446 -

8450

722.15

702.15

682.15

662.15

642.15

622.15

602.15

582.15

562.15

544.65

782.15

762.15

742.15

722.15

702.15

682.15

662.15

642.15

622.15

602.15

8451 -

8455

723.35

703.35

683.35

663.35

643.35

623.35

603.35

583.35

563.35

545.60

783.35

763.35

743.35

723.35

703.35

683.35

663.35

643.35

623.35

603.35

8456 -

8460

724.55

704.55

684.55

664.55

644.55

624.55

604.55

584.55

564.55

546.55

784.55

764.55

744.55

724.55

704.55

684.55

664.55

644.55

624.55

604.55

8461 8466 -

8465
8470

725.75
726.95

705.75
706.95

685.75
686.95

665.75
666.95

645.75
646.95

625.75
626.95

605.75
606.95

585.75
586.95

565.75
566.95

547.50
548.45

785.75
786.95

765.75
766.95

745.75
746.95

725.75
726.95

705.75
706.95

685.75
686.95

665.75
666.95

645.75
646.95

625.75
626.95

605.75
606.95

8471 -

8475

728.15

708.15

688.15

668.15

648.15

628.15

608.15

588.15

568.15

549.40

788.15

768.15

748.15

728.15

708.15

688.15

668.15

648.15

628.15

608.15

8476 8481 8486 -

8480
8485
8490

729.35
730.55
731.75

709.35
710.55
711.75

689.35
690.55
691.75

669.35
670.55
671.75

649.35
650.55
651.75

629.35
630.55
631.75

609.35
610.55
611.75

589.35
590.55
591.75

569.35
570.55
571.75

550.35
551.30
552.25

789.35
790.55
791.75

769.35
770.55
771.75

749.35
750.55
751.75

729.35
730.55
731.75

709.35
710.55
711.75

689.35
690.55
691.75

669.35
670.55
671.75

649.35
650.55
651.75

629.35
630.55
631.75

609.35
610.55
611.75

8491 -

8495

732.95

712.95

692.95

672.95

652.95

632.95

612.95

592.95

572.95

553.20

792.95

772.95

752.95

732.95

712.95

692.95

672.95

652.95

632.95

612.95

8496 8501 -

8500
8505

734.15
735.35

714.15
715.35

694.15
695.35

674.15
675.35

654.15
655.35

634.15
635.35

614.15
615.35

594.15
595.35

574.15
575.35

554.15
555.35

794.15
795.35

774.15
775.35

754.15
755.35

734.15
735.35

714.15
715.35

694.15
695.35

674.15
675.35

654.15
655.35

634.15
635.35

614.15
615.35

136

P.U. (A) 35
8506 -

8510

736.55

716.55

696.55

676.55

656.55

636.55

616.55

596.55

576.55

556.55

796.55

776.55

756.55

736.55

716.55

696.55

676.55

656.55

636.55

616.55

8511 -

8515

737.75

717.75

697.75

677.75

657.75

637.75

617.75

597.75

577.75

557.75

797.75

777.75

757.75

737.75

717.75

697.75

677.75

657.75

637.75

617.75

8516 -

8520

738.95

718.95

698.95

678.95

658.95

638.95

618.95

598.95

578.95

558.95

798.95

778.95

758.95

738.95

718.95

698.95

678.95

658.95

638.95

618.95

8521 8526 -

8525
8530

740.15
741.35

720.15
721.35

700.15
701.35

680.15
681.35

660.15
661.35

640.15
641.35

620.15
621.35

600.15
601.35

580.15
581.35

560.15
561.35

800.15
801.35

780.15
781.35

760.15
761.35

740.15
741.35

720.15
721.35

700.15
701.35

680.15
681.35

660.15
661.35

640.15
641.35

620.15
621.35

8531 8536 -

8535
8540

742.55
743.75

722.55
723.75

702.55
703.75

682.55
683.75

662.55
663.75

642.55
643.75

622.55
623.75

602.55
603.75

582.55
583.75

562.55
563.75

802.55
803.75

782.55
783.75

762.55
763.75

742.55
743.75

722.55
723.75

702.55
703.75

682.55
683.75

662.55
663.75

642.55
643.75

622.55
623.75

8541 8546 -

8545
8550

744.95
746.15

724.95
726.15

704.95
706.15

684.95
686.15

664.95
666.15

644.95
646.15

624.95
626.15

604.95
606.15

584.95
586.15

564.95
566.15

804.95
806.15

784.95
786.15

764.95
766.15

744.95
746.15

724.95
726.15

704.95
706.15

684.95
686.15

664.95
666.15

644.95
646.15

624.95
626.15

8551 8556 -

8555
8560

747.35
748.55

727.35
728.55

707.35
708.55

687.35
688.55

667.35
668.55

647.35
648.55

627.35
628.55

607.35
608.55

587.35
588.55

567.35
568.55

807.35
808.55

787.35
788.55

767.35
768.55

747.35
748.55

727.35
728.55

707.35
708.55

687.35
688.55

667.35
668.55

647.35
648.55

627.35
628.55

8561 -

8565

749.75

689.75

669.75

649.75

629.75

609.75

589.75

569.75

809.75

789.75

769.75

749.75

729.75

709.75

689.75

669.75

649.75

629.75

8570
8575

750.95
752.15

729.75
730.95

709.75

8566 8571 -

732.15

710.95
712.15

690.95
692.15

670.95
672.15

650.95
652.15

630.95
632.15

610.95
612.15

590.95
592.15

570.95
572.15

810.95
812.15

790.95
792.15

770.95
772.15

750.95
752.15

730.95
732.15

710.95
712.15

690.95
692.15

670.95
672.15

650.95
652.15

630.95
632.15

8576 8581 -

8580
8585

753.35
754.55

733.35
734.55

713.35
714.55

693.35
694.55

673.35
674.55

653.35
654.55

633.35
634.55

613.35
614.55

593.35
594.55

573.35
574.55

813.35
814.55

793.35
794.55

773.35
774.55

753.35
754.55

733.35
734.55

713.35
714.55

693.35
694.55

673.35
674.55

653.35
654.55

633.35
634.55

8586 8591 -

8590
8595

755.75
756.95

735.75
736.95

715.75
716.95

695.75
696.95

675.75
676.95

655.75
656.95

635.75
636.95

615.75
616.95

595.75
596.95

575.75
576.95

815.75
816.95

795.75
796.95

775.75
776.95

755.75
756.95

735.75
736.95

715.75
716.95

695.75
696.95

675.75
676.95

655.75
656.95

635.75
636.95

8596 8601 -

8600
8605

758.15
759.35

738.15
739.35

718.15
719.35

698.15
699.35

678.15
679.35

658.15
659.35

638.15
639.35

618.15
619.35

598.15
599.35

578.15
579.35

818.15
819.35

798.15
799.35

778.15
779.35

758.15
759.35

738.15
739.35

718.15
719.35

698.15
699.35

678.15
679.35

658.15
659.35

638.15
639.35

8606 8611 -

8610
8615

760.55
761.75

740.55
741.75

720.55
721.75

700.55
701.75

680.55
681.75

660.55
661.75

640.55
641.75

620.55
621.75

600.55
601.75

580.55
581.75

820.55
821.75

800.55
801.75

780.55
781.75

760.55
761.75

740.55
741.75

720.55
721.75

700.55
701.75

680.55
681.75

660.55
661.75

640.55
641.75

8616 -

8620

762.95

742.95

722.95

702.95

682.95

662.95

642.95

622.95

602.95

582.95

822.95

802.95

782.95

762.95

742.95

722.95

702.95

682.95

662.95

642.95

8621 8626 8631 -

8625
8630
8635

764.15
765.35
766.55

744.15
745.35
746.55

724.15
725.35
726.55

704.15
705.35
706.55

684.15
685.35
686.55

664.15
665.35
666.55

644.15
645.35
646.55

624.15
625.35
626.55

604.15
605.35
606.55

584.15
585.35
586.55

824.15
825.35
826.55

804.15
805.35
806.55

784.15
785.35
786.55

764.15
765.35
766.55

744.15
745.35
746.55

724.15
725.35
726.55

704.15
705.35
706.55

684.15
685.35
686.55

664.15
665.35
666.55

644.15
645.35
646.55

8636 8641 -

8640
8645

767.75
768.95

747.75
748.95

727.75
728.95

707.75
708.95

687.75
688.95

667.75
668.95

647.75
648.95

627.75
628.95

607.75
608.95

587.75
588.95

827.75
828.95

807.75
808.95

787.75
788.95

767.75
768.95

747.75
748.95

727.75
728.95

707.75
708.95

687.75
688.95

667.75
668.95

647.75
648.95

8646 -

8650

770.15

750.15

730.15

710.15

690.15

670.15

650.15

630.15

610.15

590.15

830.15

810.15

790.15

770.15

750.15

730.15

710.15

690.15

670.15

650.15

8651 -

8655

771.35

751.35

731.35

711.35

691.35

671.35

651.35

631.35

611.35

591.35

831.35

811.35

791.35

771.35

751.35

731.35

711.35

691.35

671.35

651.35

8656 -

8660

772.55

752.55

732.55

712.55

692.55

672.55

652.55

632.55

612.55

592.55

832.55

812.55

792.55

772.55

752.55

732.55

712.55

692.55

672.55

652.55

8661 -

8665

773.75

753.75

733.75

713.75

693.75

673.75

653.75

633.75

613.75

593.75

833.75

813.75

793.75

773.75

753.75

733.75

713.75

693.75

673.75

653.75

8666 -

8670

774.95

754.95

734.95

714.95

694.95

674.95

654.95

634.95

614.95

594.95

834.95

814.95

794.95

774.95

754.95

734.95

714.95

694.95

674.95

654.95

8671 8676 -

8675
8680

776.15
777.35

756.15
757.35

736.15
737.35

716.15
717.35

696.15
697.35

676.15
677.35

656.15
657.35

636.15
637.35

616.15
617.35

596.15
597.35

836.15
837.35

816.15
817.35

796.15
797.35

776.15
777.35

756.15
757.35

736.15
737.35

716.15
717.35

696.15
697.35

676.15
677.35

656.15
657.35

8681 -

8685

778.55

758.55

738.55

718.55

698.55

678.55

658.55

638.55

618.55

598.55

838.55

818.55

798.55

778.55

758.55

738.55

718.55

698.55

678.55

658.55

8686 -

8690

779.75

759.75

739.75

719.75

699.75

679.75

659.75

639.75

619.75

599.75

839.75

819.75

799.75

779.75

759.75

739.75

719.75

699.75

679.75

659.75

8691 -

8695

780.95

760.95

740.95

720.95

700.95

680.95

660.95

640.95

620.95

600.95

840.95

820.95

800.95

780.95

760.95

740.95

720.95

700.95

680.95

660.95

8696 -

8700

782.15

762.15

742.15

722.15

702.15

682.15

662.15

642.15

622.15

602.15

842.15

822.15

802.15

782.15

762.15

742.15

722.15

702.15

682.15

662.15

8701 -

8705

783.35

763.35

743.35

723.35

703.35

683.35

663.35

643.35

623.35

603.35

843.35

823.35

803.35

783.35

763.35

743.35

723.35

703.35

683.35

663.35

8706 8711 -

8710
8715

784.55
785.75

764.55
765.75

744.55
745.75

724.55
725.75

704.55
705.75

684.55
685.75

664.55
665.75

644.55
645.75

624.55
625.75

604.55
605.75

844.55
845.75

824.55
825.75

804.55
805.75

784.55
785.75

764.55
765.75

744.55
745.75

724.55
725.75

704.55
705.75

684.55
685.75

664.55
665.75

8716 8721 8726 -

8720
8725
8730

786.95
788.15
789.35

766.95
768.15
769.35

746.95
748.15
749.35

726.95
728.15
729.35

706.95
708.15
709.35

686.95
688.15
689.35

666.95
668.15
669.35

646.95
648.15
649.35

626.95
628.15
629.35

606.95
608.15
609.35

846.95
848.15
849.35

826.95
828.15
829.35

806.95
808.15
809.35

786.95
788.15
789.35

766.95
768.15
769.35

746.95
748.15
749.35

726.95
728.15
729.35

706.95
708.15
709.35

686.95
688.15
689.35

666.95
668.15
669.35

8731 -

8735

790.55

770.55

750.55

730.55

710.55

690.55

670.55

650.55

630.55

610.55

850.55

830.55

810.55

790.55

770.55

750.55

730.55

710.55

690.55

670.55

137

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

RM
8736 - 8740

KA11
RM
791.75

KA12
RM
771.75

KA13
RM
751.75

KA14
RM
731.75

KA15
RM
711.75

KA16
RM
691.75

KA17
RM
671.75

KA18
RM
651.75

KA19
RM
631.75

KA20
RM
611.75

KA11
RM
851.75

KA12
RM
831.75

KA13
RM
811.75

KA14
RM
791.75

KA15
RM
771.75

KA16
RM
751.75

KA17
RM
731.75

KA18
RM
711.75

KA19
RM
691.75

KA20
RM
671.75

8741 8746 -

8745
8750

792.95
794.15

772.95
774.15

752.95
754.15

732.95
734.15

712.95
714.15

692.95
694.15

672.95
674.15

652.95
654.15

632.95
634.15

612.95
614.15

852.95
854.15

832.95
834.15

812.95
814.15

792.95
794.15

772.95
774.15

752.95
754.15

732.95
734.15

712.95
714.15

692.95
694.15

672.95
674.15

8751 8756 8761 -

8755
8760
8765

795.35
796.55
797.75

775.35
776.55
777.75

755.35
756.55
757.75

735.35
736.55
737.75

715.35
716.55
717.75

695.35
696.55
697.75

675.35
676.55
677.75

655.35
656.55
657.75

635.35
636.55
637.75

615.35
616.55
617.75

855.35
856.55
857.75

835.35
836.55
837.75

815.35
816.55
817.75

795.35
796.55
797.75

775.35
776.55
777.75

755.35
756.55
757.75

735.35
736.55
737.75

715.35
716.55
717.75

695.35
696.55
697.75

675.35
676.55
677.75

8766 8771 -

8770
8775

798.95
800.15

778.95
780.15

758.95
760.15

738.95
740.15

718.95
720.15

698.95
700.15

678.95
680.15

658.95
660.15

638.95
640.15

618.95
620.15

858.95
860.15

838.95
840.15

818.95
820.15

798.95
800.15

778.95
780.15

758.95
760.15

738.95
740.15

718.95
720.15

698.95
700.15

678.95
680.15

8776 -

8780

801.35

781.35

761.35

741.35

721.35

701.35

681.35

661.35

641.35

621.35

861.35

841.35

821.35

801.35

781.35

761.35

741.35

721.35

701.35

681.35

8781 -

8785

802.55

782.55

762.55

742.55

722.55

702.55

682.55

662.55

642.55

622.55

862.55

842.55

822.55

802.55

782.55

762.55

742.55

722.55

702.55

682.55

8786 -

8790

803.75

783.75

763.75

743.75

723.75

703.75

683.75

663.75

643.75

623.75

863.75

843.75

823.75

803.75

783.75

763.75

743.75

723.75

703.75

683.75

8791 -

8795

804.95

784.95

764.95

744.95

724.95

704.95

684.95

664.95

644.95

624.95

864.95

844.95

824.95

804.95

784.95

764.95

744.95

724.95

704.95

684.95

8796 -

8800

806.15

786.15

766.15

746.15

726.15

706.15

686.15

666.15

646.15

626.15

866.15

846.15

826.15

806.15

786.15

766.15

746.15

726.15

706.15

686.15

8801 -

8805

807.35

787.35

767.35

747.35

727.35

707.35

687.35

667.35

647.35

627.35

867.35

847.35

827.35

807.35

787.35

767.35

747.35

727.35

707.35

687.35

8806 -

8810

808.55

788.55

768.55

748.55

728.55

708.55

688.55

668.55

648.55

628.55

868.55

848.55

828.55

808.55

788.55

768.55

748.55

728.55

708.55

688.55

8811 8816 -

8815
8820

809.75
810.95

789.75
790.95

769.75
770.95

749.75
750.95

729.75
730.95

709.75
710.95

689.75
690.95

669.75
670.95

649.75
650.95

629.75
630.95

869.75
870.95

849.75
850.95

829.75
830.95

809.75
810.95

789.75
790.95

769.75
770.95

749.75
750.95

729.75
730.95

709.75
710.95

689.75
690.95

8821 -

8825

812.15

792.15

772.15

752.15

732.15

712.15

692.15

672.15

652.15

632.15

872.15

852.15

832.15

812.15

792.15

772.15

752.15

732.15

712.15

692.15

8826 8831 8836 -

8830
8835
8840

813.35
814.55
815.75

793.35
794.55
795.75

773.35
774.55
775.75

753.35
754.55
755.75

733.35
734.55
735.75

713.35
714.55
715.75

693.35
694.55
695.75

673.35
674.55
675.75

653.35
654.55
655.75

633.35
634.55
635.75

873.35
874.55
875.75

853.35
854.55
855.75

833.35
834.55
835.75

813.35
814.55
815.75

793.35
794.55
795.75

773.35
774.55
775.75

753.35
754.55
755.75

733.35
734.55
735.75

713.35
714.55
715.75

693.35
694.55
695.75

8841 -

8845

816.95

796.95

776.95

756.95

736.95

716.95

696.95

676.95

656.95

636.95

876.95

856.95

836.95

816.95

796.95

776.95

756.95

736.95

716.95

696.95

8846 8851 -

8850
8855

818.15
819.35

798.15
799.35

778.15
779.35

758.15
759.35

738.15
739.35

718.15
719.35

698.15
699.35

678.15
679.35

658.15
659.35

638.15
639.35

878.15
879.35

858.15
859.35

838.15
839.35

818.15
819.35

798.15
799.35

778.15
779.35

758.15
759.35

738.15
739.35

718.15
719.35

698.15
699.35

138

P.U. (A) 35
8856 -

8860

820.55

800.55

780.55

760.55

740.55

720.55

700.55

680.55

660.55

640.55

880.55

860.55

840.55

820.55

800.55

780.55

760.55

740.55

720.55

700.55

8861 -

8865

821.75

801.75

781.75

761.75

741.75

721.75

701.75

681.75

661.75

641.75

881.75

861.75

841.75

821.75

801.75

781.75

761.75

741.75

721.75

701.75

8866 -

8870

822.95

802.95

782.95

762.95

742.95

722.95

702.95

682.95

662.95

642.95

882.95

862.95

842.95

822.95

802.95

782.95

762.95

742.95

722.95

702.95

8871 8876 -

8875
8880

824.15
825.35

804.15
805.35

784.15
785.35

764.15
765.35

744.15
745.35

724.15
725.35

704.15
705.35

684.15
685.35

664.15
665.35

644.15
645.35

884.15
885.35

864.15
865.35

844.15
845.35

824.15
825.35

804.15
805.35

784.15
785.35

764.15
765.35

744.15
745.35

724.15
725.35

704.15
705.35

8881 8886 -

8885
8890

826.55
827.75

806.55
807.75

786.55
787.75

766.55
767.75

746.55
747.75

726.55
727.75

706.55
707.75

686.55
687.75

666.55
667.75

646.55
647.75

886.55
887.75

866.55
867.75

846.55
847.75

826.55
827.75

806.55
807.75

786.55
787.75

766.55
767.75

746.55
747.75

726.55
727.75

706.55
707.75

8891 8896 -

8895
8900

828.95
830.15

808.95
810.15

788.95
790.15

768.95
770.15

748.95
750.15

728.95
730.15

708.95
710.15

688.95
690.15

668.95
670.15

648.95
650.15

888.95
890.15

868.95
870.15

848.95
850.15

828.95
830.15

808.95
810.15

788.95
790.15

768.95
770.15

748.95
750.15

728.95
730.15

708.95
710.15

8901 8906 -

8905
8910

831.35
832.55

811.35
812.55

791.35
792.55

771.35
772.55

751.35
752.55

731.35
732.55

711.35
712.55

691.35
692.55

671.35
672.55

651.35
652.55

891.35
892.55

871.35
872.55

851.35
852.55

831.35
832.55

811.35
812.55

791.35
792.55

771.35
772.55

751.35
752.55

731.35
732.55

711.35
712.55

8911 -

8915

833.75

773.75

753.75

733.75

713.75

693.75

673.75

653.75

893.75

873.75

853.75

833.75

813.75

793.75

773.75

753.75

733.75

713.75

8920
8925

834.95
836.15

813.75
814.95

793.75

8916 8921 -

816.15

794.95
796.15

774.95
776.15

754.95
756.15

734.95
736.15

714.95
716.15

694.95
696.15

674.95
676.15

654.95
656.15

894.95
896.15

874.95
876.15

854.95
856.15

834.95
836.15

814.95
816.15

794.95
796.15

774.95
776.15

754.95
756.15

734.95
736.15

714.95
716.15

8926 8931 -

8930
8935

837.35
838.55

817.35
818.55

797.35
798.55

777.35
778.55

757.35
758.55

737.35
738.55

717.35
718.55

697.35
698.55

677.35
678.55

657.35
658.55

897.35
898.55

877.35
878.55

857.35
858.55

837.35
838.55

817.35
818.55

797.35
798.55

777.35
778.55

757.35
758.55

737.35
738.55

717.35
718.55

8936 8941 -

8940
8945

839.75
840.95

819.75
820.95

799.75
800.95

779.75
780.95

759.75
760.95

739.75
740.95

719.75
720.95

699.75
700.95

679.75
680.95

659.75
660.95

899.75
900.95

879.75
880.95

859.75
860.95

839.75
840.95

819.75
820.95

799.75
800.95

779.75
780.95

759.75
760.95

739.75
740.95

719.75
720.95

8946 8951 -

8950
8955

842.15
843.35

822.15
823.35

802.15
803.35

782.15
783.35

762.15
763.35

742.15
743.35

722.15
723.35

702.15
703.35

682.15
683.35

662.15
663.35

902.15
903.35

882.15
883.35

862.15
863.35

842.15
843.35

822.15
823.35

802.15
803.35

782.15
783.35

762.15
763.35

742.15
743.35

722.15
723.35

8956 8961 -

8960
8965

844.55
845.75

824.55
825.75

804.55
805.75

784.55
785.75

764.55
765.75

744.55
745.75

724.55
725.75

704.55
705.75

684.55
685.75

664.55
665.75

904.55
905.75

884.55
885.75

864.55
865.75

844.55
845.75

824.55
825.75

804.55
805.75

784.55
785.75

764.55
765.75

744.55
745.75

724.55
725.75

8966 -

8970

846.95

826.95

806.95

786.95

766.95

746.95

726.95

706.95

686.95

666.95

906.95

886.95

866.95

846.95

826.95

806.95

786.95

766.95

746.95

726.95

8971 8976 8981 -

8975
8980
8985

848.15
849.35
850.55

828.15
829.35
830.55

808.15
809.35
810.55

788.15
789.35
790.55

768.15
769.35
770.55

748.15
749.35
750.55

728.15
729.35
730.55

708.15
709.35
710.55

688.15
689.35
690.55

668.15
669.35
670.55

908.15
909.35
910.55

888.15
889.35
890.55

868.15
869.35
870.55

848.15
849.35
850.55

828.15
829.35
830.55

808.15
809.35
810.55

788.15
789.35
790.55

768.15
769.35
770.55

748.15
749.35
750.55

728.15
729.35
730.55

8986 8991 -

8990
8995

851.75
852.95

831.75
832.95

811.75
812.95

791.75
792.95

771.75
772.95

751.75
752.95

731.75
732.95

711.75
712.95

691.75
692.95

671.75
672.95

911.75
912.95

891.75
892.95

871.75
872.95

851.75
852.95

831.75
832.95

811.75
812.95

791.75
792.95

771.75
772.95

751.75
752.95

731.75
732.95

8996 -

9000

854.15

834.15

814.15

794.15

774.15

754.15

734.15

714.15

694.15

674.15

914.15

894.15

874.15

854.15

834.15

814.15

794.15

774.15

754.15

734.15

9001 -

9005

855.35

835.35

815.35

795.35

775.35

755.35

735.35

715.35

695.35

675.35

915.35

895.35

875.35

855.35

835.35

815.35

795.35

775.35

755.35

735.35

9006 -

9010

856.55

836.55

816.55

796.55

776.55

756.55

736.55

716.55

696.55

676.55

916.55

896.55

876.55

856.55

836.55

816.55

796.55

776.55

756.55

736.55

9011 -

9015

857.75

837.75

817.75

797.75

777.75

757.75

737.75

717.75

697.75

677.75

917.75

897.75

877.75

857.75

837.75

817.75

797.75

777.75

757.75

737.75

9016 -

9020

858.95

838.95

818.95

798.95

778.95

758.95

738.95

718.95

698.95

678.95

918.95

898.95

878.95

858.95

838.95

818.95

798.95

778.95

758.95

738.95

9021 9026 -

9025
9030

860.15
861.35

840.15
841.35

820.15
821.35

800.15
801.35

780.15
781.35

760.15
761.35

740.15
741.35

720.15
721.35

700.15
701.35

680.15
681.35

920.15
921.35

900.15
901.35

880.15
881.35

860.15
861.35

840.15
841.35

820.15
821.35

800.15
801.35

780.15
781.35

760.15
761.35

740.15
741.35

9031 -

9035

862.55

842.55

822.55

802.55

782.55

762.55

742.55

722.55

702.55

682.55

922.55

902.55

882.55

862.55

842.55

822.55

802.55

782.55

762.55

742.55

9036 -

9040

863.75

843.75

823.75

803.75

783.75

763.75

743.75

723.75

703.75

683.75

923.75

903.75

883.75

863.75

843.75

823.75

803.75

783.75

763.75

743.75

9041 -

9045

864.95

844.95

824.95

804.95

784.95

764.95

744.95

724.95

704.95

684.95

924.95

904.95

884.95

864.95

844.95

824.95

804.95

784.95

764.95

744.95

9046 -

9050

866.15

846.15

826.15

806.15

786.15

766.15

746.15

726.15

706.15

686.15

926.15

906.15

886.15

866.15

846.15

826.15

806.15

786.15

766.15

746.15

9051 -

9055

867.35

847.35

827.35

807.35

787.35

767.35

747.35

727.35

707.35

687.35

927.35

907.35

887.35

867.35

847.35

827.35

807.35

787.35

767.35

747.35

9056 9061 -

9060
9065

868.55
869.75

848.55
849.75

828.55
829.75

808.55
809.75

788.55
789.75

768.55
769.75

748.55
749.75

728.55
729.75

708.55
709.75

688.55
689.75

928.55
929.75

908.55
909.75

888.55
889.75

868.55
869.75

848.55
849.75

828.55
829.75

808.55
809.75

788.55
789.75

768.55
769.75

748.55
749.75

9066 9071 9076 -

9070
9075
9080

870.95
872.15
873.35

850.95
852.15
853.35

830.95
832.15
833.35

810.95
812.15
813.35

790.95
792.15
793.35

770.95
772.15
773.35

750.95
752.15
753.35

730.95
732.15
733.35

710.95
712.15
713.35

690.95
692.15
693.35

930.95
932.15
933.35

910.95
912.15
913.35

890.95
892.15
893.35

870.95
872.15
873.35

850.95
852.15
853.35

830.95
832.15
833.35

810.95
812.15
813.35

790.95
792.15
793.35

770.95
772.15
773.35

750.95
752.15
753.35

9081 -

9085

874.55

854.55

834.55

814.55

794.55

774.55

754.55

734.55

714.55

694.55

934.55

914.55

894.55

874.55

854.55

834.55

814.55

794.55

774.55

754.55

139

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

RM
9086 - 9090

KA11
RM
875.75

KA12
RM
855.75

KA13
RM
835.75

KA14
RM
815.75

KA15
RM
795.75

KA16
RM
775.75

KA17
RM
755.75

KA18
RM
735.75

KA19
RM
715.75

KA20
RM
695.75

KA11
RM
935.75

KA12
RM
915.75

KA13
RM
895.75

KA14
RM
875.75

KA15
RM
855.75

KA16
RM
835.75

KA17
RM
815.75

KA18
RM
795.75

KA19
RM
775.75

KA20
RM
755.75

9091 9096 -

9095
9100

876.95
878.15

856.95
858.15

836.95
838.15

816.95
818.15

796.95
798.15

776.95
778.15

756.95
758.15

736.95
738.15

716.95
718.15

696.95
698.15

936.95
938.15

916.95
918.15

896.95
898.15

876.95
878.15

856.95
858.15

836.95
838.15

816.95
818.15

796.95
798.15

776.95
778.15

756.95
758.15

9101 9106 9111 -

9105
9110
9115

879.35
880.55
881.75

859.35
860.55
861.75

839.35
840.55
841.75

819.35
820.55
821.75

799.35
800.55
801.75

779.35
780.55
781.75

759.35
760.55
761.75

739.35
740.55
741.75

719.35
720.55
721.75

699.35
700.55
701.75

939.35
940.55
941.75

919.35
920.55
921.75

899.35
900.55
901.75

879.35
880.55
881.75

859.35
860.55
861.75

839.35
840.55
841.75

819.35
820.55
821.75

799.35
800.55
801.75

779.35
780.55
781.75

759.35
760.55
761.75

9116 9121 -

9120
9125

882.95
884.15

862.95
864.15

842.95
844.15

822.95
824.15

802.95
804.15

782.95
784.15

762.95
764.15

742.95
744.15

722.95
724.15

702.95
704.15

942.95
944.15

922.95
924.15

902.95
904.15

882.95
884.15

862.95
864.15

842.95
844.15

822.95
824.15

802.95
804.15

782.95
784.15

762.95
764.15

9126 -

9130

885.35

865.35

845.35

825.35

805.35

785.35

765.35

745.35

725.35

705.35

945.35

925.35

905.35

885.35

865.35

845.35

825.35

805.35

785.35

765.35

9131 -

9135

886.55

866.55

846.55

826.55

806.55

786.55

766.55

746.55

726.55

706.55

946.55

926.55

906.55

886.55

866.55

846.55

826.55

806.55

786.55

766.55

9136 -

9140

887.75

867.75

847.75

827.75

807.75

787.75

767.75

747.75

727.75

707.75

947.75

927.75

907.75

887.75

867.75

847.75

827.75

807.75

787.75

767.75

9141 -

9145

888.95

868.95

848.95

828.95

808.95

788.95

768.95

748.95

728.95

708.95

948.95

928.95

908.95

888.95

868.95

848.95

828.95

808.95

788.95

768.95

9146 -

9150

890.15

870.15

850.15

830.15

810.15

790.15

770.15

750.15

730.15

710.15

950.15

930.15

910.15

890.15

870.15

850.15

830.15

810.15

790.15

770.15

9151 -

9155

891.35

871.35

851.35

831.35

811.35

791.35

771.35

751.35

731.35

711.35

951.35

931.35

911.35

891.35

871.35

851.35

831.35

811.35

791.35

771.35

9156 -

9160

892.55

872.55

852.55

832.55

812.55

792.55

772.55

752.55

732.55

712.55

952.55

932.55

912.55

892.55

872.55

852.55

832.55

812.55

792.55

772.55

9161 9166 -

9165
9170

893.75
894.95

873.75
874.95

853.75
854.95

833.75
834.95

813.75
814.95

793.75
794.95

773.75
774.95

753.75
754.95

733.75
734.95

713.75
714.95

953.75
954.95

933.75
934.95

913.75
914.95

893.75
894.95

873.75
874.95

853.75
854.95

833.75
834.95

813.75
814.95

793.75
794.95

773.75
774.95

9171 -

9175

896.15

876.15

856.15

836.15

816.15

796.15

776.15

756.15

736.15

716.15

956.15

936.15

916.15

896.15

876.15

856.15

836.15

816.15

796.15

776.15

9176 9181 9186 -

9180
9185
9190

897.35
898.55
899.75

877.35
878.55
879.75

857.35
858.55
859.75

837.35
838.55
839.75

817.35
818.55
819.75

797.35
798.55
799.75

777.35
778.55
779.75

757.35
758.55
759.75

737.35
738.55
739.75

717.35
718.55
719.75

957.35
958.55
959.75

937.35
938.55
939.75

917.35
918.55
919.75

897.35
898.55
899.75

877.35
878.55
879.75

857.35
858.55
859.75

837.35
838.55
839.75

817.35
818.55
819.75

797.35
798.55
799.75

777.35
778.55
779.75

9191 -

9195

900.95

880.95

860.95

840.95

820.95

800.95

780.95

760.95

740.95

720.95

960.95

940.95

920.95

900.95

880.95

860.95

840.95

820.95

800.95

780.95

9196 9201 -

9200
9205

902.15
903.35

882.15
883.35

862.15
863.35

842.15
843.35

822.15
823.35

802.15
803.35

782.15
783.35

762.15
763.35

742.15
743.35

722.15
723.35

962.15
963.35

942.15
943.35

922.15
923.35

902.15
903.35

882.15
883.35

862.15
863.35

842.15
843.35

822.15
823.35

802.15
803.35

782.15
783.35

140

P.U. (A) 35
9206 -

9210

904.55

884.55

864.55

844.55

824.55

804.55

784.55

764.55

744.55

724.55

964.55

944.55

924.55

904.55

884.55

864.55

844.55

824.55

804.55

784.55

9211 -

9215

905.75

885.75

865.75

845.75

825.75

805.75

785.75

765.75

745.75

725.75

965.75

945.75

925.75

905.75

885.75

865.75

845.75

825.75

805.75

785.75

9216 -

9220

906.95

886.95

866.95

846.95

826.95

806.95

786.95

766.95

746.95

726.95

966.95

946.95

926.95

906.95

886.95

866.95

846.95

826.95

806.95

786.95

9221 9226 -

9225
9230

908.15
909.35

888.15
889.35

868.15
869.35

848.15
849.35

828.15
829.35

808.15
809.35

788.15
789.35

768.15
769.35

748.15
749.35

728.15
729.35

968.15
969.35

948.15
949.35

928.15
929.35

908.15
909.35

888.15
889.35

868.15
869.35

848.15
849.35

828.15
829.35

808.15
809.35

788.15
789.35

9231 9236 -

9235
9240

910.55
911.75

890.55
891.75

870.55
871.75

850.55
851.75

830.55
831.75

810.55
811.75

790.55
791.75

770.55
771.75

750.55
751.75

730.55
731.75

970.55
971.75

950.55
951.75

930.55
931.75

910.55
911.75

890.55
891.75

870.55
871.75

850.55
851.75

830.55
831.75

810.55
811.75

790.55
791.75

9241 9246 -

9245
9250

912.95
914.15

892.95
894.15

872.95
874.15

852.95
854.15

832.95
834.15

812.95
814.15

792.95
794.15

772.95
774.15

752.95
754.15

732.95
734.15

972.95
974.15

952.95
954.15

932.95
934.15

912.95
914.15

892.95
894.15

872.95
874.15

852.95
854.15

832.95
834.15

812.95
814.15

792.95
794.15

9251 9256 -

9255
9260

915.35
916.55

895.35
896.55

875.35
876.55

855.35
856.55

835.35
836.55

815.35
816.55

795.35
796.55

775.35
776.55

755.35
756.55

735.35
736.55

975.35
976.55

955.35
956.55

935.35
936.55

915.35
916.55

895.35
896.55

875.35
876.55

855.35
856.55

835.35
836.55

815.35
816.55

795.35
796.55

9261 -

9265

917.75

857.75

837.75

817.75

797.75

777.75

757.75

737.75

977.75

957.75

937.75

917.75

897.75

877.75

857.75

837.75

817.75

797.75

9270
9275

918.95
920.15

897.75
898.95

877.75

9266 9271 -

900.15

878.95
880.15

858.95
860.15

838.95
840.15

818.95
820.15

798.95
800.15

778.95
780.15

758.95
760.15

738.95
740.15

978.95
980.15

958.95
960.15

938.95
940.15

918.95
920.15

898.95
900.15

878.95
880.15

858.95
860.15

838.95
840.15

818.95
820.15

798.95
800.15

9276 9281 -

9280
9285

921.35
922.55

901.35
902.55

881.35
882.55

861.35
862.55

841.35
842.55

821.35
822.55

801.35
802.55

781.35
782.55

761.35
762.55

741.35
742.55

981.35
982.55

961.35
962.55

941.35
942.55

921.35
922.55

901.35
902.55

881.35
882.55

861.35
862.55

841.35
842.55

821.35
822.55

801.35
802.55

9286 9291 -

9290
9295

923.75
924.95

903.75
904.95

883.75
884.95

863.75
864.95

843.75
844.95

823.75
824.95

803.75
804.95

783.75
784.95

763.75
764.95

743.75
744.95

983.75
984.95

963.75
964.95

943.75
944.95

923.75
924.95

903.75
904.95

883.75
884.95

863.75
864.95

843.75
844.95

823.75
824.95

803.75
804.95

9296 9301 -

9300
9305

926.15
927.35

906.15
907.35

886.15
887.35

866.15
867.35

846.15
847.35

826.15
827.35

806.15
807.35

786.15
787.35

766.15
767.35

746.15
747.35

986.15
987.35

966.15
967.35

946.15
947.35

926.15
927.35

906.15
907.35

886.15
887.35

866.15
867.35

846.15
847.35

826.15
827.35

806.15
807.35

9306 9311 -

9310
9315

928.55
929.75

908.55
909.75

888.55
889.75

868.55
869.75

848.55
849.75

828.55
829.75

808.55
809.75

788.55
789.75

768.55
769.75

748.55
749.75

988.55
989.75

968.55
969.75

948.55
949.75

928.55
929.75

908.55
909.75

888.55
889.75

868.55
869.75

848.55
849.75

828.55
829.75

808.55
809.75

9316 -

9320

930.95

910.95

890.95

870.95

850.95

830.95

810.95

790.95

770.95

750.95

990.95

970.95

950.95

930.95

910.95

890.95

870.95

850.95

830.95

810.95

9321 9326 9331 -

9325
9330
9335

932.15
933.35
934.55

912.15
913.35
914.55

892.15
893.35
894.55

872.15
873.35
874.55

852.15
853.35
854.55

832.15
833.35
834.55

812.15
813.35
814.55

792.15
793.35
794.55

772.15
773.35
774.55

752.15
753.35
754.55

992.15
993.35
994.55

972.15
973.35
974.55

952.15
953.35
954.55

932.15
933.35
934.55

912.15
913.35
914.55

892.15
893.35
894.55

872.15
873.35
874.55

852.15
853.35
854.55

832.15
833.35
834.55

812.15
813.35
814.55

9336 9341 -

9340
9345

935.75
936.95

915.75
916.95

895.75
896.95

875.75
876.95

855.75
856.95

835.75
836.95

815.75
816.95

795.75
796.95

775.75
776.95

755.75
756.95

995.75
996.95

975.75
976.95

955.75
956.95

935.75
936.95

915.75
916.95

895.75
896.95

875.75
876.95

855.75
856.95

835.75
836.95

815.75
816.95

9346 -

9350

938.15

918.15

898.15

878.15

858.15

838.15

818.15

798.15

778.15

758.15

998.15

978.15

958.15

938.15

918.15

898.15

878.15

858.15

838.15

818.15

9351 -

9355

939.35

919.35

899.35

879.35

859.35

839.35

819.35

799.35

779.35

759.35

999.35

979.35

959.35

939.35

919.35

899.35

879.35

859.35

839.35

819.35

9356 -

9360

940.55

920.55

900.55

880.55

860.55

840.55

820.55

800.55

780.55

760.55 1000.55

980.55

960.55

940.55

920.55

900.55

880.55

860.55

840.55

820.55

9361 -

9365

941.75

921.75

901.75

881.75

861.75

841.75

821.75

801.75

781.75

761.75 1001.75

981.75

961.75

941.75

921.75

901.75

881.75

861.75

841.75

821.75

9366 -

9370

942.95

922.95

902.95

882.95

862.95

842.95

822.95

802.95

782.95

762.95 1002.95

982.95

962.95

942.95

922.95

902.95

882.95

862.95

842.95

822.95

9371 9376 -

9375
9380

944.15
945.35

924.15
925.35

904.15
905.35

884.15
885.35

864.15
865.35

844.15
845.35

824.15
825.35

804.15
805.35

784.15
785.35

764.15 1004.15
765.35 1005.35

984.15
985.35

964.15
965.35

944.15
945.35

924.15
925.35

904.15
905.35

884.15
885.35

864.15
865.35

844.15
845.35

824.15
825.35

9381 -

9385

946.55

926.55

906.55

886.55

866.55

846.55

826.55

806.55

786.55

766.55 1006.55

986.55

966.55

946.55

926.55

906.55

886.55

866.55

846.55

826.55

9386 -

9390

947.75

927.75

907.75

887.75

867.75

847.75

827.75

807.75

787.75

767.75 1007.75

987.75

967.75

947.75

927.75

907.75

887.75

867.75

847.75

827.75

9391 -

9395

948.95

928.95

908.95

888.95

868.95

848.95

828.95

808.95

788.95

768.95 1008.95

988.95

968.95

948.95

928.95

908.95

888.95

868.95

848.95

828.95

9396 -

9400

950.15

930.15

910.15

890.15

870.15

850.15

830.15

810.15

790.15

770.15 1010.15

990.15

970.15

950.15

930.15

910.15

890.15

870.15

850.15

830.15

9401 -

9405

951.35

931.35

911.35

891.35

871.35

851.35

831.35

811.35

791.35

771.35 1011.35

991.35

971.35

951.35

931.35

911.35

891.35

871.35

851.35

831.35

9406 9411 -

9410
9415

952.55
953.75

932.55
933.75

912.55
913.75

892.55
893.75

872.55
873.75

852.55
853.75

832.55
833.75

812.55
813.75

792.55
793.75

772.55 1012.55
773.75 1013.75

992.55
993.75

972.55
973.75

952.55
953.75

932.55
933.75

912.55
913.75

892.55
893.75

872.55
873.75

852.55
853.75

832.55
833.75

9416 9421 9426 -

9420
9425
9430

954.95
956.15
957.35

934.95
936.15
937.35

914.95
916.15
917.35

894.95
896.15
897.35

874.95
876.15
877.35

854.95
856.15
857.35

834.95
836.15
837.35

814.95
816.15
817.35

794.95
796.15
797.35

774.95 1014.95
776.15 1016.15
777.35 1017.35

994.95
996.15
997.35

974.95
976.15
977.35

954.95
956.15
957.35

934.95
936.15
937.35

914.95
916.15
917.35

894.95
896.15
897.35

874.95
876.15
877.35

854.95
856.15
857.35

834.95
836.15
837.35

9431 -

9435

958.55

938.55

918.55

898.55

878.55

858.55

838.55

818.55

798.55

778.55 1018.55

998.55

978.55

958.55

938.55

918.55

898.55

878.55

858.55

838.55

141

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS

Total Monthly
Net
Remuneration

Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

RM
9436 - 9440

KA11
RM
959.75

KA12
RM
939.75

KA13
RM
919.75

KA14
RM
899.75

KA15
RM
879.75

KA16
RM
859.75

KA17
RM
839.75

KA18
RM
819.75

KA19
RM
799.75

KA20
KA11
RM
RM
779.75 1019.75

KA12
RM
999.75

KA13
RM
979.75

KA14
RM
959.75

KA15
RM
939.75

KA16
RM
919.75

KA17
RM
899.75

KA18
RM
879.75

KA19
RM
859.75

KA20
RM
839.75

9441 9446 -

9445
9450

960.95
962.15

940.95
942.15

920.95
922.15

900.95
902.15

880.95
882.15

860.95
862.15

840.95
842.15

820.95
822.15

800.95
802.15

780.95 1020.95 1000.95


782.15 1022.15 1002.15

980.95
982.15

960.95
962.15

940.95
942.15

920.95
922.15

900.95
902.15

880.95
882.15

860.95
862.15

840.95
842.15

9451 9456 9461 -

9455
9460
9465

963.35
964.55
965.75

943.35
944.55
945.75

923.35
924.55
925.75

903.35
904.55
905.75

883.35
884.55
885.75

863.35
864.55
865.75

843.35
844.55
845.75

823.35
824.55
825.75

803.35
804.55
805.75

783.35 1023.35 1003.35


784.55 1024.55 1004.55
785.75 1025.75 1005.75

983.35
984.55
985.75

963.35
964.55
965.75

943.35
944.55
945.75

923.35
924.55
925.75

903.35
904.55
905.75

883.35
884.55
885.75

863.35
864.55
865.75

843.35
844.55
845.75

9466 9471 -

9470
9475

966.95
968.15

946.95
948.15

926.95
928.15

906.95
908.15

886.95
888.15

866.95
868.15

846.95
848.15

826.95
828.15

806.95
808.15

786.95 1026.95 1006.95


788.15 1028.15 1008.15

986.95
988.15

966.95
968.15

946.95
948.15

926.95
928.15

906.95
908.15

886.95
888.15

866.95
868.15

846.95
848.15

9476 -

9480

969.35

949.35

929.35

909.35

889.35

869.35

849.35

829.35

809.35

789.35 1029.35 1009.35

989.35

969.35

949.35

929.35

909.35

889.35

869.35

849.35

9481 -

9485

970.55

950.55

930.55

910.55

890.55

870.55

850.55

830.55

810.55

790.55 1030.55 1010.55

990.55

970.55

950.55

930.55

910.55

890.55

870.55

850.55

9486 -

9490

971.75

951.75

931.75

911.75

891.75

871.75

851.75

831.75

811.75

791.75 1031.75 1011.75

991.75

971.75

951.75

931.75

911.75

891.75

871.75

851.75

9491 -

9495

972.95

952.95

932.95

912.95

892.95

872.95

852.95

832.95

812.95

792.95 1032.95 1012.95

992.95

972.95

952.95

932.95

912.95

892.95

872.95

852.95

9496 -

9500

974.15

954.15

934.15

914.15

894.15

874.15

854.15

834.15

814.15

794.15 1034.15 1014.15

994.15

974.15

954.15

934.15

914.15

894.15

874.15

854.15

9501 -

9505

975.35

955.35

935.35

915.35

895.35

875.35

855.35

835.35

815.35

795.35 1035.35 1015.35

995.35

975.35

955.35

935.35

915.35

895.35

875.35

855.35

9506 -

9510

976.55

956.55

936.55

916.55

896.55

876.55

856.55

836.55

816.55

796.55 1036.55 1016.55

996.55

976.55

956.55

936.55

916.55

896.55

876.55

856.55

9511 9516 -

9515
9520

977.75
978.95

957.75
958.95

937.75
938.95

917.75
918.95

897.75
898.95

877.75
878.95

857.75
858.95

837.75
838.95

817.75
818.95

797.75 1037.75 1017.75


798.95 1038.95 1018.95

997.75
998.95

977.75
978.95

957.75
958.95

937.75
938.95

917.75
918.95

897.75
898.95

877.75
878.95

857.75
858.95

9521 -

9525

980.15

960.15

940.15

920.15

900.15

880.15

860.15

840.15

820.15

800.15 1040.15 1020.15 1000.15

980.15

960.15

940.15

920.15

900.15

880.15

860.15

9526 9531 9536 -

9530
9535
9540

981.35
982.55
983.75

961.35
962.55
963.75

941.35
942.55
943.75

921.35
922.55
923.75

901.35
902.55
903.75

881.35
882.55
883.75

861.35
862.55
863.75

841.35
842.55
843.75

821.35
822.55
823.75

801.35 1041.35 1021.35 1001.35


802.55 1042.55 1022.55 1002.55
803.75 1043.75 1023.75 1003.75

981.35
982.55
983.75

961.35
962.55
963.75

941.35
942.55
943.75

921.35
922.55
923.75

901.35
902.55
903.75

881.35
882.55
883.75

861.35
862.55
863.75

9541 -

9545

984.95

964.95

944.95

924.95

904.95

884.95

864.95

844.95

824.95

804.95 1044.95 1024.95 1004.95

984.95

964.95

944.95

924.95

904.95

884.95

864.95

9546 9551 -

9550
9555

986.15
987.35

966.15
967.35

946.15
947.35

926.15
927.35

906.15
907.35

886.15
887.35

866.15
867.35

846.15
847.35

826.15
827.35

806.15 1046.15 1026.15 1006.15


807.35 1047.35 1027.35 1007.35

986.15
987.35

966.15
967.35

946.15
947.35

926.15
927.35

906.15
907.35

886.15
887.35

866.15
867.35

142

P.U. (A) 35
9556 -

9560

988.55

968.55

948.55

928.55

908.55

888.55

868.55

848.55

828.55

808.55 1048.55 1028.55 1008.55

988.55

968.55

948.55

928.55

908.55

888.55

868.55

9561 -

9565

989.75

969.75

949.75

929.75

909.75

889.75

869.75

849.75

829.75

809.75 1049.75 1029.75 1009.75

989.75

969.75

949.75

929.75

909.75

889.75

869.75

9566 -

9570

990.95

970.95

950.95

930.95

910.95

890.95

870.95

850.95

830.95

810.95 1050.95 1030.95 1010.95

990.95

970.95

950.95

930.95

910.95

890.95

870.95

9571 9576 -

9575
9580

992.15
993.35

972.15
973.35

952.15
953.35

932.15
933.35

912.15
913.35

892.15
893.35

872.15
873.35

852.15
853.35

832.15
833.35

812.15 1052.15 1032.15 1012.15


813.35 1053.35 1033.35 1013.35

992.15
993.35

972.15
973.35

952.15
953.35

932.15
933.35

912.15
913.35

892.15
893.35

872.15
873.35

9581 9586 -

9585
9590

994.55
995.75

974.55
975.75

954.55
955.75

934.55
935.75

914.55
915.75

894.55
895.75

874.55
875.75

854.55
855.75

834.55
835.75

814.55 1054.55 1034.55 1014.55


815.75 1055.75 1035.75 1015.75

994.55
995.75

974.55
975.75

954.55
955.75

934.55
935.75

914.55
915.75

894.55
895.75

874.55
875.75

9591 9596 -

9595
9600

996.95
998.15

976.95
978.15

956.95
958.15

936.95
938.15

916.95
918.15

896.95
898.15

876.95
878.15

856.95
858.15

836.95
838.15

816.95 1056.95 1036.95 1016.95


818.15 1058.15 1038.15 1018.15

996.95
998.15

976.95
978.15

956.95
958.15

936.95
938.15

916.95
918.15

896.95
898.15

876.95
878.15

9601 9606 -

9605 999.35
9610 1000.55

979.35
980.55

959.35
960.55

939.35
940.55

919.35
920.55

899.35
900.55

879.35
880.55

859.35
860.55

839.35
840.55

819.35 1059.35 1039.35 1019.35 999.35


820.55 1060.55 1040.55 1020.55 1000.55

979.35
980.55

959.35
960.55

939.35
940.55

919.35
920.55

899.35
900.55

879.35
880.55

9611 -

9615 1001.75

941.75

921.75

901.75

881.75

861.75

841.75

961.75

941.75

921.75

901.75

881.75

984.15

962.95
964.15

942.95
944.15

922.95
924.15

902.95
904.15

882.95
884.15

862.95
864.15

842.95
844.15

821.75 1061.75 1041.75 1021.75 1001.75


822.95 1062.95 1042.95 1022.95 1002.95

981.75

9620 1002.95
9625 1004.15

981.75
982.95

961.75

9616 9621 -

824.15 1064.15 1044.15 1024.15 1004.15

982.95
984.15

962.95
964.15

942.95
944.15

922.95
924.15

902.95
904.15

882.95
884.15

9626 9631 -

9630 1005.35
9635 1006.55

985.35
986.55

965.35
966.55

945.35
946.55

925.35
926.55

905.35
906.55

885.35
886.55

865.35
866.55

845.35
846.55

825.35 1065.35 1045.35 1025.35 1005.35


826.55 1066.55 1046.55 1026.55 1006.55

985.35
986.55

965.35
966.55

945.35
946.55

925.35
926.55

905.35
906.55

885.35
886.55

9636 9641 -

9640 1007.75
9645 1008.95

987.75
988.95

967.75
968.95

947.75
948.95

927.75
928.95

907.75
908.95

887.75
888.95

867.75
868.95

847.75
848.95

827.75 1067.75 1047.75 1027.75 1007.75


828.95 1068.95 1048.95 1028.95 1008.95

987.75
988.95

967.75
968.95

947.75
948.95

927.75
928.95

907.75
908.95

887.75
888.95

9646 9651 -

9650 1010.15
9655 1011.35

990.15
991.35

970.15
971.35

950.15
951.35

930.15
931.35

910.15
911.35

890.15
891.35

870.15
871.35

850.15
851.35

830.15 1070.15 1050.15 1030.15 1010.15


831.35 1071.35 1051.35 1031.35 1011.35

990.15
991.35

970.15
971.35

950.15
951.35

930.15
931.35

910.15
911.35

890.15
891.35

9656 9661 -

9660 1012.55
9665 1013.75

992.55
993.75

972.55
973.75

952.55
953.75

932.55
933.75

912.55
913.75

892.55
893.75

872.55
873.75

852.55
853.75

832.55 1072.55 1052.55 1032.55 1012.55


833.75 1073.75 1053.75 1033.75 1013.75

992.55
993.75

972.55
973.75

952.55
953.75

932.55
933.75

912.55
913.75

892.55
893.75

9666 -

9670 1014.95

994.95

974.95

954.95

934.95

914.95

894.95

874.95

854.95

834.95 1074.95 1054.95 1034.95 1014.95

994.95

974.95

954.95

934.95

914.95

894.95

9671 9676 9681 -

9675 1016.15
9680 1017.35
9685 1018.55

996.15
997.35
998.55

976.15
977.35
978.55

956.15
957.35
958.55

936.15
937.35
938.55

916.15
917.35
918.55

896.15
897.35
898.55

876.15
877.35
878.55

856.15
857.35
858.55

836.15 1076.15 1056.15 1036.15 1016.15


837.35 1077.35 1057.35 1037.35 1017.35
838.55 1078.55 1058.55 1038.55 1018.55

996.15
997.35
998.55

976.15
977.35
978.55

956.15
957.35
958.55

936.15
937.35
938.55

916.15
917.35
918.55

896.15
897.35
898.55

9686 9691 -

9690 1019.75 999.75


9695 1020.95 1000.95

979.75
980.95

959.75
960.95

939.75
940.95

919.75
920.95

899.75
900.95

879.75
880.95

859.75
860.95

839.75 1079.75 1059.75 1039.75 1019.75 999.75


840.95 1080.95 1060.95 1040.95 1020.95 1000.95

979.75
980.95

959.75
960.95

939.75
940.95

919.75
920.95

899.75
900.95

9696 -

9700 1022.15 1002.15

982.15

962.15

942.15

922.15

902.15

882.15

862.15

842.15 1082.15 1062.15 1042.15 1022.15 1002.15

982.15

962.15

942.15

922.15

902.15

9701 -

9705 1023.35 1003.35

983.35

963.35

943.35

923.35

903.35

883.35

863.35

843.35 1083.35 1063.35 1043.35 1023.35 1003.35

983.35

963.35

943.35

923.35

903.35

9706 -

9710 1024.55 1004.55

984.55

964.55

944.55

924.55

904.55

884.55

864.55

844.55 1084.55 1064.55 1044.55 1024.55 1004.55

984.55

964.55

944.55

924.55

904.55

9711 -

9715 1025.75 1005.75

985.75

965.75

945.75

925.75

905.75

885.75

865.75

845.75 1085.75 1065.75 1045.75 1025.75 1005.75

985.75

965.75

945.75

925.75

905.75

9716 -

9720 1026.95 1006.95

986.95

966.95

946.95

926.95

906.95

886.95

866.95

846.95 1086.95 1066.95 1046.95 1026.95 1006.95

986.95

966.95

946.95

926.95

906.95

9721 9726 -

9725 1028.15 1008.15


9730 1029.35 1009.35

988.15
989.35

968.15
969.35

948.15
949.35

928.15
929.35

908.15
909.35

888.15
889.35

868.15
869.35

848.15 1088.15 1068.15 1048.15 1028.15 1008.15


849.35 1089.35 1069.35 1049.35 1029.35 1009.35

988.15
989.35

968.15
969.35

948.15
949.35

928.15
929.35

908.15
909.35

9731 -

9735 1030.55 1010.55

990.55

970.55

950.55

930.55

910.55

890.55

870.55

850.55 1090.55 1070.55 1050.55 1030.55 1010.55

990.55

970.55

950.55

930.55

910.55

9736 -

9740 1031.75 1011.75

991.75

971.75

951.75

931.75

911.75

891.75

871.75

851.75 1091.75 1071.75 1051.75 1031.75 1011.75

991.75

971.75

951.75

931.75

911.75

9741 -

9745 1032.95 1012.95

992.95

972.95

952.95

932.95

912.95

892.95

872.95

852.95 1092.95 1072.95 1052.95 1032.95 1012.95

992.95

972.95

952.95

932.95

912.95

9746 -

9750 1034.15 1014.15

994.15

974.15

954.15

934.15

914.15

894.15

874.15

854.15 1094.15 1074.15 1054.15 1034.15 1014.15

994.15

974.15

954.15

934.15

914.15

9751 -

9755 1035.35 1015.35

995.35

975.35

955.35

935.35

915.35

895.35

875.35

855.35 1095.35 1075.35 1055.35 1035.35 1015.35

995.35

975.35

955.35

935.35

915.35

9756 9761 -

9760 1036.55 1016.55


9765 1037.75 1017.75

996.55
997.75

976.55
977.75

956.55
957.75

936.55
937.75

916.55
917.75

896.55
897.75

876.55
877.75

856.55 1096.55 1076.55 1056.55 1036.55 1016.55


857.75 1097.75 1077.75 1057.75 1037.75 1017.75

996.55
997.75

976.55
977.75

956.55
957.75

936.55
937.75

916.55
917.75

9766 9771 9776 -

9770 1038.95 1018.95 998.95


9775 1040.15 1020.15 1000.15
9780 1041.35 1021.35 1001.35

978.95
980.15
981.35

958.95
960.15
961.35

938.95
940.15
941.35

918.95
920.15
921.35

898.95
900.15
901.35

878.95
880.15
881.35

858.95 1098.95 1078.95 1058.95 1038.95 1018.95 998.95


860.15 1100.15 1080.15 1060.15 1040.15 1020.15 1000.15
861.35 1101.35 1081.35 1061.35 1041.35 1021.35 1001.35

978.95
980.15
981.35

958.95
960.15
961.35

938.95
940.15
941.35

918.95
920.15
921.35

9781 -

9785 1042.55 1022.55 1002.55

982.55

962.55

942.55

922.55

902.55

882.55

862.55 1102.55 1082.55 1062.55 1042.55 1022.55 1002.55

982.55

962.55

942.55

922.55

143

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan
Total Monthly
Net
Remuneration

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS
Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

KA11
KA12
KA13
RM
RM
RM
RM
9786 - 9790 1043.75 1023.75 1003.75

KA14
RM
983.75

KA15
RM
963.75

KA16
RM
943.75

KA17
RM
923.75

KA18
RM
903.75

KA19
RM
883.75

KA20
KA11
KA12
KA13
KA14
KA15
KA16
RM
RM
RM
RM
RM
RM
RM
863.75 1103.75 1083.75 1063.75 1043.75 1023.75 1003.75

KA17
RM
983.75

KA18
RM
963.75

KA19
RM
943.75

KA20
RM
923.75

9791 9796 -

9795 1044.95 1024.95 1004.95


9800 1046.15 1026.15 1006.15

984.95
986.15

964.95
966.15

944.95
946.15

924.95
926.15

904.95
906.15

884.95
886.15

864.95 1104.95 1084.95 1064.95 1044.95 1024.95 1004.95


866.15 1106.15 1086.15 1066.15 1046.15 1026.15 1006.15

984.95
986.15

964.95
966.15

944.95
946.15

924.95
926.15

9801 9806 9811 -

9805 1047.35 1027.35 1007.35


9810 1048.55 1028.55 1008.55
9815 1049.75 1029.75 1009.75

987.35
988.55
989.75

967.35
968.55
969.75

947.35
948.55
949.75

927.35
928.55
929.75

907.35
908.55
909.75

887.35
888.55
889.75

867.35 1107.35 1087.35 1067.35 1047.35 1027.35 1007.35


868.55 1108.55 1088.55 1068.55 1048.55 1028.55 1008.55
869.75 1109.75 1089.75 1069.75 1049.75 1029.75 1009.75

987.35
988.55
989.75

967.35
968.55
969.75

947.35
948.55
949.75

927.35
928.55
929.75

9816 9821 -

9820 1050.95 1030.95 1010.95


9825 1052.15 1032.15 1012.15

990.95
992.15

970.95
972.15

950.95
952.15

930.95
932.15

910.95
912.15

890.95
892.15

870.95 1110.95 1090.95 1070.95 1050.95 1030.95 1010.95


872.15 1112.15 1092.15 1072.15 1052.15 1032.15 1012.15

990.95
992.15

970.95
972.15

950.95
952.15

930.95
932.15

9826 -

9830 1053.35 1033.35 1013.35

993.35

973.35

953.35

933.35

913.35

893.35

873.35 1113.35 1093.35 1073.35 1053.35 1033.35 1013.35

993.35

973.35

953.35

933.35

9831 -

9835 1054.55 1034.55 1014.55

994.55

974.55

954.55

934.55

914.55

894.55

874.55 1114.55 1094.55 1074.55 1054.55 1034.55 1014.55

994.55

974.55

954.55

934.55

9836 -

9840 1055.75 1035.75 1015.75

995.75

975.75

955.75

935.75

915.75

895.75

875.75 1115.75 1095.75 1075.75 1055.75 1035.75 1015.75

995.75

975.75

955.75

935.75

9841 -

9845 1056.95 1036.95 1016.95

996.95

976.95

956.95

936.95

916.95

896.95

876.95 1116.95 1096.95 1076.95 1056.95 1036.95 1016.95

996.95

976.95

956.95

936.95

9846 -

9850 1058.15 1038.15 1018.15

998.15

978.15

958.15

938.15

918.15

898.15

878.15 1118.15 1098.15 1078.15 1058.15 1038.15 1018.15

998.15

978.15

958.15

938.15

9851 -

9855 1059.35 1039.35 1019.35

999.35

979.35

959.35

939.35

919.35

899.35

879.35 1119.35 1099.35 1079.35 1059.35 1039.35 1019.35

999.35

979.35

959.35

939.35

9856 -

9860 1060.55 1040.55 1020.55 1000.55

980.55

960.55

940.55

920.55

900.55

880.55 1120.55 1100.55 1080.55 1060.55 1040.55 1020.55 1000.55

980.55

960.55

940.55

9861 9866 -

9865 1061.75 1041.75 1021.75 1001.75


9870 1062.95 1042.95 1022.95 1002.95

981.75
982.95

961.75
962.95

941.75
942.95

921.75
922.95

901.75
902.95

881.75 1121.75 1101.75 1081.75 1061.75 1041.75 1021.75 1001.75


882.95 1122.95 1102.95 1082.95 1062.95 1042.95 1022.95 1002.95

981.75
982.95

961.75
962.95

941.75
942.95

9871 -

9875 1064.15 1044.15 1024.15 1004.15

984.15

964.15

944.15

924.15

904.15

884.15 1124.15 1104.15 1084.15 1064.15 1044.15 1024.15 1004.15

984.15

964.15

944.15

9876 9881 9886 -

9880 1065.35 1045.35 1025.35 1005.35


9885 1066.55 1046.55 1026.55 1006.55
9890 1067.75 1047.75 1027.75 1007.75

985.35
986.55
987.75

965.35
966.55
967.75

945.35
946.55
947.75

925.35
926.55
927.75

905.35
906.55
907.75

885.35 1125.35 1105.35 1085.35 1065.35 1045.35 1025.35 1005.35


886.55 1126.55 1106.55 1086.55 1066.55 1046.55 1026.55 1006.55
887.75 1127.75 1107.75 1087.75 1067.75 1047.75 1027.75 1007.75

985.35
986.55
987.75

965.35
966.55
967.75

945.35
946.55
947.75

9891 -

9895 1068.95 1048.95 1028.95 1008.95

988.95

968.95

948.95

928.95

908.95

888.95 1128.95 1108.95 1088.95 1068.95 1048.95 1028.95 1008.95

988.95

968.95

948.95

9896 9901 -

9900 1070.15 1050.15 1030.15 1010.15


9905 1071.35 1051.35 1031.35 1011.35

990.15
991.35

970.15
971.35

950.15
951.35

930.15
931.35

910.15
911.35

890.15 1130.15 1110.15 1090.15 1070.15 1050.15 1030.15 1010.15


891.35 1131.35 1111.35 1091.35 1071.35 1051.35 1031.35 1011.35

990.15
991.35

970.15
971.35

950.15
951.35

144

P.U. (A) 35
9906 -

9910 1072.55 1052.55 1032.55 1012.55

992.55

972.55

952.55

932.55

912.55

892.55 1132.55 1112.55 1092.55 1072.55 1052.55 1032.55 1012.55

992.55

972.55

952.55

9911 -

9915 1073.75 1053.75 1033.75 1013.75

993.75

973.75

953.75

933.75

913.75

893.75 1133.75 1113.75 1093.75 1073.75 1053.75 1033.75 1013.75

993.75

973.75

953.75

9916 -

9920 1074.95 1054.95 1034.95 1014.95

994.95

974.95

954.95

934.95

914.95

894.95 1134.95 1114.95 1094.95 1074.95 1054.95 1034.95 1014.95

994.95

974.95

954.95

9921 9926 -

9925 1076.15 1056.15 1036.15 1016.15


9930 1077.35 1057.35 1037.35 1017.35

996.15
997.35

976.15
977.35

956.15
957.35

936.15
937.35

916.15
917.35

896.15 1136.15 1116.15 1096.15 1076.15 1056.15 1036.15 1016.15


897.35 1137.35 1117.35 1097.35 1077.35 1057.35 1037.35 1017.35

996.15
997.35

976.15
977.35

956.15
957.35

9931 9936 -

9935 1078.55 1058.55 1038.55 1018.55


9940 1079.75 1059.75 1039.75 1019.75

998.55
999.75

978.55
979.75

958.55
959.75

938.55
939.75

918.55
919.75

898.55 1138.55 1118.55 1098.55 1078.55 1058.55 1038.55 1018.55


899.75 1139.75 1119.75 1099.75 1079.75 1059.75 1039.75 1019.75

998.55
999.75

978.55
979.75

958.55
959.75

9941 9946 -

9945 1080.95 1060.95 1040.95 1020.95 1000.95


9950 1082.15 1062.15 1042.15 1022.15 1002.15

980.95
982.15

960.95
962.15

940.95
942.15

920.95
922.15

900.95 1140.95 1120.95 1100.95 1080.95 1060.95 1040.95 1020.95 1000.95


902.15 1142.15 1122.15 1102.15 1082.15 1062.15 1042.15 1022.15 1002.15

980.95
982.15

960.95
962.15

9951 9956 -

9955 1083.35 1063.35 1043.35 1023.35 1003.35


9960 1084.55 1064.55 1044.55 1024.55 1004.55

983.35
984.55

963.35
964.55

943.35
944.55

923.35
924.55

903.35 1143.35 1123.35 1103.35 1083.35 1063.35 1043.35 1023.35 1003.35


904.55 1144.55 1124.55 1104.55 1084.55 1064.55 1044.55 1024.55 1004.55

983.35
984.55

963.35
964.55

9961 -

9965 1085.75 1065.75 1045.75 1025.75 1005.75


9970 1086.95 1066.95 1046.95 1026.95 1006.95

985.75

965.75

945.75

925.75

965.75

9975 1088.15 1068.15 1048.15 1028.15 1008.15

966.95
968.15

946.95
948.15

926.95
928.15

905.75 1145.75 1125.75 1105.75 1085.75 1065.75 1045.75 1025.75 1005.75


906.95 1146.95 1126.95 1106.95 1086.95 1066.95 1046.95 1026.95 1006.95

985.75

986.95
988.15

908.15 1148.15 1128.15 1108.15 1088.15 1068.15 1048.15 1028.15 1008.15

986.95
988.15

966.95
968.15

9976 9981 -

9980 1089.35 1069.35 1049.35 1029.35 1009.35


9985 1090.55 1070.55 1050.55 1030.55 1010.55

989.35
990.55

969.35
970.55

949.35
950.55

929.35
930.55

909.35 1149.35 1129.35 1109.35 1089.35 1069.35 1049.35 1029.35 1009.35


910.55 1150.55 1130.55 1110.55 1090.55 1070.55 1050.55 1030.55 1010.55

989.35
990.55

969.35
970.55

9986 9991 -

9990 1091.75 1071.75 1051.75 1031.75 1011.75


9995 1092.95 1072.95 1052.95 1032.95 1012.95

991.75
992.95

971.75
972.95

951.75
952.95

931.75
932.95

911.75 1151.75 1131.75 1111.75 1091.75 1071.75 1051.75 1031.75 1011.75


912.95 1152.95 1132.95 1112.95 1092.95 1072.95 1052.95 1032.95 1012.95

991.75
992.95

971.75
972.95

9996 - 10000 1094.15 1074.15 1054.15 1034.15 1014.15


10001 - 10005 1095.35 1075.35 1055.35 1035.35 1015.35

994.15
995.35

974.15
975.35

954.15
955.35

934.15
935.35

914.15 1154.15 1134.15 1114.15 1094.15 1074.15 1054.15 1034.15 1014.15


915.35 1155.45 1135.35 1115.35 1095.35 1075.35 1055.35 1035.35 1015.35

994.15
995.35

974.15
975.35

10006 - 10010 1096.55 1076.55 1056.55 1036.55 1016.55


10011 - 10015 1097.75 1077.75 1057.75 1037.75 1017.75

996.55
997.75

976.55
977.75

956.55
957.75

936.55
937.75

916.55 1156.75 1136.55 1116.55 1096.55 1076.55 1056.55 1036.55 1016.55


917.75 1158.05 1137.75 1117.75 1097.75 1077.75 1057.75 1037.75 1017.75

996.55
997.75

976.55
977.75

10016 - 10020 1098.95 1078.95 1058.95 1038.95 1018.95

9966 9971 -

998.95

978.95

958.95

938.95

918.95 1159.35 1138.95 1118.95 1098.95 1078.95 1058.95 1038.95 1018.95

998.95

978.95

10021 - 10025 1100.15 1080.15 1060.15 1040.15 1020.15 1000.15


10026 - 10030 1101.35 1081.35 1061.35 1041.35 1021.35 1001.35
10031 - 10035 1102.55 1082.55 1062.55 1042.55 1022.55 1002.55

980.15
981.35
982.55

960.15
961.35
962.55

940.15
941.35
942.55

920.15 1160.65 1140.15 1120.15 1100.15 1080.15 1060.15 1040.15 1020.15 1000.15
921.35 1161.95 1141.35 1121.35 1101.35 1081.35 1061.35 1041.35 1021.35 1001.35
922.55 1163.25 1142.55 1122.55 1102.55 1082.55 1062.55 1042.55 1022.55 1002.55

980.15
981.35
982.55

10036 - 10040 1103.75 1083.75 1063.75 1043.75 1023.75 1003.75


10041 - 10045 1104.95 1084.95 1064.95 1044.95 1024.95 1004.95

983.75
984.95

963.75
964.95

943.75
944.95

923.75 1164.55 1143.75 1123.75 1103.75 1083.75 1063.75 1043.75 1023.75 1003.75
924.95 1165.85 1144.95 1124.95 1104.95 1084.95 1064.95 1044.95 1024.95 1004.95

983.75
984.95

10046 - 10050 1106.15 1086.15 1066.15 1046.15 1026.15 1006.15

986.15

966.15

946.15

926.15 1167.15 1146.15 1126.15 1106.15 1086.15 1066.15 1046.15 1026.15 1006.15

986.15

10051 - 10055 1107.35 1087.35 1067.35 1047.35 1027.35 1007.35

987.35

967.35

947.35

927.35 1168.45 1147.35 1127.35 1107.35 1087.35 1067.35 1047.35 1027.35 1007.35

987.35

10056 - 10060 1108.55 1088.55 1068.55 1048.55 1028.55 1008.55

988.55

968.55

948.55

928.55 1169.75 1148.55 1128.55 1108.55 1088.55 1068.55 1048.55 1028.55 1008.55

988.55

10061 - 10065 1109.75 1089.75 1069.75 1049.75 1029.75 1009.75

989.75

969.75

949.75

929.75 1171.05 1149.75 1129.75 1109.75 1089.75 1069.75 1049.75 1029.75 1009.75

989.75

10066 - 10070 1110.95 1090.95 1070.95 1050.95 1030.95 1010.95

990.95

970.95

950.95

930.95 1172.35 1150.95 1130.95 1110.95 1090.95 1070.95 1050.95 1030.95 1010.95

990.95

10071 - 10075 1112.15 1092.15 1072.15 1052.15 1032.15 1012.15


10076 - 10080 1113.35 1093.35 1073.35 1053.35 1033.35 1013.35

992.15
993.35

972.15
973.35

952.15
953.35

932.15 1173.65 1152.15 1132.15 1112.15 1092.15 1072.15 1052.15 1032.15 1012.15
933.35 1174.95 1153.35 1133.35 1113.35 1093.35 1073.35 1053.35 1033.35 1013.35

992.15
993.35

10081 - 10085 1114.55 1094.55 1074.55 1054.55 1034.55 1014.55

994.55

974.55

954.55

934.55 1176.25 1154.60 1134.55 1114.55 1094.55 1074.55 1054.55 1034.55 1014.55

994.55

10086 - 10090 1115.75 1095.75 1075.75 1055.75 1035.75 1015.75

995.75

975.75

955.75

935.75 1177.55 1155.90 1135.75 1115.75 1095.75 1075.75 1055.75 1035.75 1015.75

995.75

10091 - 10095 1116.95 1096.95 1076.95 1056.95 1036.95 1016.95

996.95

976.95

956.95

936.95 1178.85 1157.20 1136.95 1116.95 1096.95 1076.95 1056.95 1036.95 1016.95

996.95

10096 - 10100 1118.15 1098.15 1078.15 1058.15 1038.15 1018.15

998.15

978.15

958.15

938.15 1180.15 1158.50 1138.15 1118.15 1098.15 1078.15 1058.15 1038.15 1018.15

998.15

10101 - 10105 1119.35 1099.35 1079.35 1059.35 1039.35 1019.35

999.35

979.35

959.35

939.35 1181.45 1159.80 1139.35 1119.35 1099.35 1079.35 1059.35 1039.35 1019.35

999.35

10106 - 10110 1120.55 1100.55 1080.55 1060.55 1040.55 1020.55 1000.55


10111 - 10115 1121.75 1101.75 1081.75 1061.75 1041.75 1021.75 1001.75

980.55
981.75

960.55
961.75

940.55 1182.75 1161.10 1140.55 1120.55 1100.55 1080.55 1060.55 1040.55 1020.55 1000.55
941.75 1184.05 1162.40 1141.75 1121.75 1101.75 1081.75 1061.75 1041.75 1021.75 1001.75

10116 - 10120 1122.95 1102.95 1082.95 1062.95 1042.95 1022.95 1002.95


10121 - 10125 1124.15 1104.15 1084.15 1064.15 1044.15 1024.15 1004.15
10126 - 10130 1125.35 1105.35 1085.35 1065.35 1045.35 1025.35 1005.35

982.95
984.15
985.35

962.95
964.15
965.35

942.95 1185.35 1163.70 1142.95 1122.95 1102.95 1082.95 1062.95 1042.95 1022.95 1002.95
944.15 1186.65 1165.00 1144.15 1124.15 1104.15 1084.15 1064.15 1044.15 1024.15 1004.15
945.35 1187.95 1166.30 1145.35 1125.35 1105.35 1085.35 1065.35 1045.35 1025.35 1005.35

10131 - 10135 1126.55 1106.55 1086.55 1066.55 1046.55 1026.55 1006.55

986.55

966.55

946.55 1189.25 1167.60 1146.55 1126.55 1106.55 1086.55 1066.55 1046.55 1026.55 1006.55

145

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan
Total Monthly
Net
Remuneration

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS
Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

KA11
KA12
KA13
KA14
KA15
KA16
KA17
RM
RM
RM
RM
RM
RM
RM
RM
10136 - 10140 1127.75 1107.75 1087.75 1067.75 1047.75 1027.75 1007.75

KA18
RM
987.75

KA19
RM
967.75

KA20
KA11
KA12
KA13
KA14
KA15
KA16
KA17
KA18
KA19
KA20
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
947.75 1190.55 1168.90 1147.75 1127.75 1107.75 1087.75 1067.75 1047.75 1027.75 1007.75

10141 - 10145 1128.95 1108.95 1088.95 1068.95 1048.95 1028.95 1008.95


10146 - 10150 1130.15 1110.15 1090.15 1070.15 1050.15 1030.15 1010.15

988.95
990.15

968.95
970.15

948.95 1191.85 1170.20 1148.95 1128.95 1108.95 1088.95 1068.95 1048.95 1028.95 1008.95
950.15 1193.15 1171.50 1150.15 1130.15 1110.15 1090.15 1070.15 1050.15 1030.15 1010.15

10151 - 10155 1131.35 1111.35 1091.35 1071.35 1051.35 1031.35 1011.35


10156 - 10160 1132.55 1112.55 1092.55 1072.55 1052.55 1032.55 1012.55
10161 - 10165 1133.75 1113.75 1093.75 1073.75 1053.75 1033.75 1013.75

991.35
992.55
993.75

971.35
972.55
973.75

951.35 1194.45 1172.80 1151.35 1131.35 1111.35 1091.35 1071.35 1051.35 1031.35 1011.35
952.55 1195.75 1174.10 1152.55 1132.55 1112.55 1092.55 1072.55 1052.55 1032.55 1012.55
953.75 1197.05 1175.40 1153.75 1133.75 1113.75 1093.75 1073.75 1053.75 1033.75 1013.75

10166 - 10170 1134.95 1114.95 1094.95 1074.95 1054.95 1034.95 1014.95


10171 - 10175 1136.15 1116.15 1096.15 1076.15 1056.15 1036.15 1016.15

994.95
996.15

974.95
976.15

954.95 1198.35 1176.70 1155.05 1134.95 1114.95 1094.95 1074.95 1054.95 1034.95 1014.95
956.15 1199.65 1178.00 1156.35 1136.15 1116.15 1096.15 1076.15 1056.15 1036.15 1016.15

10176 - 10180 1137.35 1117.35 1097.35 1077.35 1057.35 1037.35 1017.35

997.35

977.35

957.35 1200.95 1179.30 1157.65 1137.35 1117.35 1097.35 1077.35 1057.35 1037.35 1017.35

10181 - 10185 1138.55 1118.55 1098.55 1078.55 1058.55 1038.55 1018.55

998.55

978.55

958.55 1202.25 1180.60 1158.95 1138.55 1118.55 1098.55 1078.55 1058.55 1038.55 1018.55

10186 - 10190 1139.75 1119.75 1099.75 1079.75 1059.75 1039.75 1019.75

999.75

979.75

959.75 1203.55 1181.90 1160.25 1139.75 1119.75 1099.75 1079.75 1059.75 1039.75 1019.75

10191 - 10195 1140.95 1120.95 1100.95 1080.95 1060.95 1040.95 1020.95 1000.95

980.95

960.95 1204.85 1183.20 1161.55 1140.95 1120.95 1100.95 1080.95 1060.95 1040.95 1020.95

10196 - 10200 1142.15 1122.15 1102.15 1082.15 1062.15 1042.15 1022.15 1002.15

982.15

962.15 1206.15 1184.50 1162.85 1142.15 1122.15 1102.15 1082.15 1062.15 1042.15 1022.15

10201 - 10205 1143.35 1123.35 1103.35 1083.35 1063.35 1043.35 1023.35 1003.35

983.35

963.35 1207.45 1185.80 1164.15 1143.35 1123.35 1103.35 1083.35 1063.35 1043.35 1023.35

10206 - 10210 1144.55 1124.55 1104.55 1084.55 1064.55 1044.55 1024.55 1004.55

984.55

964.55 1208.75 1187.10 1165.45 1144.55 1124.55 1104.55 1084.55 1064.55 1044.55 1024.55

10211 - 10215 1145.75 1125.75 1105.75 1085.75 1065.75 1045.75 1025.75 1005.75
10216 - 10220 1146.95 1126.95 1106.95 1086.95 1066.95 1046.95 1026.95 1006.95

985.75
986.95

965.75 1210.05 1188.40 1166.75 1145.75 1125.75 1105.75 1085.75 1065.75 1045.75 1025.75
966.95 1211.35 1189.70 1168.05 1146.95 1126.95 1106.95 1086.95 1066.95 1046.95 1026.95

10221 - 10225 1148.15 1128.15 1108.15 1088.15 1068.15 1048.15 1028.15 1008.15

988.15

968.15 1212.65 1191.00 1169.35 1148.15 1128.15 1108.15 1088.15 1068.15 1048.15 1028.15

10226 - 10230 1149.35 1129.35 1109.35 1089.35 1069.35 1049.35 1029.35 1009.35
10231 - 10235 1150.55 1130.55 1110.55 1090.55 1070.55 1050.55 1030.55 1010.55
10236 - 10240 1151.75 1131.75 1111.75 1091.75 1071.75 1051.75 1031.75 1011.75

989.35
990.55
991.75

969.35 1213.95 1192.30 1170.65 1149.35 1129.35 1109.35 1089.35 1069.35 1049.35 1029.35
970.55 1215.25 1193.60 1171.95 1150.55 1130.55 1110.55 1090.55 1070.55 1050.55 1030.55
971.75 1216.55 1194.90 1173.25 1151.75 1131.75 1111.75 1091.75 1071.75 1051.75 1031.75

10241 - 10245 1152.95 1132.95 1112.95 1092.95 1072.95 1052.95 1032.95 1012.95

992.95

972.95 1217.85 1196.20 1174.55 1152.95 1132.95 1112.95 1092.95 1072.95 1052.95 1032.95

10246 - 10250 1154.15 1134.15 1114.15 1094.15 1074.15 1054.15 1034.15 1014.15
10251 - 10255 1155.45 1135.35 1115.35 1095.35 1075.35 1055.35 1035.35 1015.35

994.15
995.35

974.15 1219.15 1197.50 1175.85 1154.15 1134.15 1114.15 1094.15 1074.15 1054.15 1034.15
975.35 1220.45 1198.80 1177.15 1155.45 1135.35 1115.35 1095.35 1075.35 1055.35 1035.35

146

P.U. (A) 35
10256 - 10260 1156.75 1136.55 1116.55 1096.55 1076.55 1056.55 1036.55 1016.55

996.55

976.55 1221.75 1200.10 1178.45 1156.75 1136.55 1116.55 1096.55 1076.55 1056.55 1036.55

10261 - 10265 1158.05 1137.75 1117.75 1097.75 1077.75 1057.75 1037.75 1017.75

997.75

977.75 1223.05 1201.40 1179.75 1158.05 1137.75 1117.75 1097.75 1077.75 1057.75 1037.75

10266 - 10270 1159.35 1138.95 1118.95 1098.95 1078.95 1058.95 1038.95 1018.95

998.95

978.95 1224.35 1202.70 1181.05 1159.35 1138.95 1118.95 1098.95 1078.95 1058.95 1038.95

10271 - 10275 1160.65 1140.15 1120.15 1100.15 1080.15 1060.15 1040.15 1020.15 1000.15
10276 - 10280 1161.95 1141.35 1121.35 1101.35 1081.35 1061.35 1041.35 1021.35 1001.35

980.15 1225.65 1204.00 1182.35 1160.65 1140.15 1120.15 1100.15 1080.15 1060.15 1040.15
981.35 1226.95 1205.30 1183.65 1161.95 1141.35 1121.35 1101.35 1081.35 1061.35 1041.35

10281 - 10285 1163.25 1142.55 1122.55 1102.55 1082.55 1062.55 1042.55 1022.55 1002.55
10286 - 10290 1164.55 1143.75 1123.75 1103.75 1083.75 1063.75 1043.75 1023.75 1003.75

982.55 1228.25 1206.60 1184.95 1163.25 1142.55 1122.55 1102.55 1082.55 1062.55 1042.55
983.75 1229.55 1207.90 1186.25 1164.55 1143.75 1123.75 1103.75 1083.75 1063.75 1043.75

10291 - 10295 1165.85 1144.95 1124.95 1104.95 1084.95 1064.95 1044.95 1024.95 1004.95
10296 - 10300 1167.15 1146.15 1126.15 1106.15 1086.15 1066.15 1046.15 1026.15 1006.15

984.95 1230.85 1209.20 1187.55 1165.85 1144.95 1124.95 1104.95 1084.95 1064.95 1044.95
986.15 1232.15 1210.50 1188.85 1167.15 1146.15 1126.15 1106.15 1086.15 1066.15 1046.15

10301 - 10305 1168.45 1147.35 1127.35 1107.35 1087.35 1067.35 1047.35 1027.35 1007.35
10306 - 10310 1169.75 1148.55 1128.55 1108.55 1088.55 1068.55 1048.55 1028.55 1008.55

987.35 1233.45 1211.80 1190.15 1168.45 1147.35 1127.35 1107.35 1087.35 1067.35 1047.35
988.55 1234.75 1213.10 1191.45 1169.75 1148.55 1128.55 1108.55 1088.55 1068.55 1048.55

10311 - 10315 1171.05 1149.75 1129.75 1109.75 1089.75 1069.75 1049.75 1029.75 1009.75
10316 - 10320 1172.35 1150.95 1130.95 1110.95 1090.95 1070.95 1050.95 1030.95 1010.95

989.75 1236.05 1214.40 1192.75 1171.05 1149.75 1129.75 1109.75 1089.75 1069.75 1049.75
990.95 1237.35 1215.70 1194.05 1172.35 1150.95 1130.95 1110.95 1090.95 1070.95 1050.95

10321 - 10325 1173.65 1152.15 1132.15 1112.15 1092.15 1072.15 1052.15 1032.15 1012.15

992.15 1238.65 1217.00 1195.35 1173.65 1152.15 1132.15 1112.15 1092.15 1072.15 1052.15

10326 - 10330 1174.95 1153.35 1133.35 1113.35 1093.35 1073.35 1053.35 1033.35 1013.35
10331 - 10335 1176.25 1154.60 1134.55 1114.55 1094.55 1074.55 1054.55 1034.55 1014.55

993.35 1239.95 1218.30 1196.65 1174.95 1153.35 1133.35 1113.35 1093.35 1073.35 1053.35
994.55 1241.25 1219.60 1197.95 1176.25 1154.60 1134.55 1114.55 1094.55 1074.55 1054.55

10336 - 10340 1177.55 1155.90 1135.75 1115.75 1095.75 1075.75 1055.75 1035.75 1015.75
10341 - 10345 1178.85 1157.20 1136.95 1116.95 1096.95 1076.95 1056.95 1036.95 1016.95

995.75 1242.55 1220.90 1199.25 1177.55 1155.90 1135.75 1115.75 1095.75 1075.75 1055.75
996.95 1243.85 1222.20 1200.55 1178.85 1157.20 1136.95 1116.95 1096.95 1076.95 1056.95

10346 - 10350 1180.15 1158.50 1138.15 1118.15 1098.15 1078.15 1058.15 1038.15 1018.15
10351 - 10355 1181.45 1159.80 1139.35 1119.35 1099.35 1079.35 1059.35 1039.35 1019.35

998.15 1245.15 1223.50 1201.85 1180.15 1158.50 1138.15 1118.15 1098.15 1078.15 1058.15
999.35 1246.45 1224.80 1203.15 1181.45 1159.80 1139.35 1119.35 1099.35 1079.35 1059.35

10356 - 10360 1182.75 1161.10 1140.55 1120.55 1100.55 1080.55 1060.55 1040.55 1020.55 1000.55 1247.75 1226.10 1204.45 1182.75 1161.10 1140.55 1120.55 1100.55 1080.55 1060.55
10361 - 10365 1184.05 1162.40 1141.75 1121.75 1101.75 1081.75 1061.75 1041.75 1021.75 1001.75 1249.05 1227.40 1205.75 1184.05 1162.40 1141.75 1121.75 1101.75 1081.75 1061.75
10366 - 10370 1185.35 1163.70 1142.95 1122.95 1102.95 1082.95 1062.95 1042.95 1022.95 1002.95 1250.35 1228.70 1207.05 1185.35 1163.70 1142.95 1122.95 1102.95 1082.95 1062.95

10371 - 10375 1186.65 1165.00 1144.15 1124.15 1104.15 1084.15 1064.15 1044.15 1024.15 1004.15 1251.65 1230.00 1208.35 1186.65 1165.00 1144.15 1124.15 1104.15 1084.15 1064.15
10376 - 10380 1187.95 1166.30 1145.35 1125.35 1105.35 1085.35 1065.35 1045.35 1025.35 1005.35 1252.95 1231.30 1209.65 1187.95 1166.30 1145.35 1125.35 1105.35 1085.35 1065.35
10381 - 10385 1189.25 1167.60 1146.55 1126.55 1106.55 1086.55 1066.55 1046.55 1026.55 1006.55 1254.25 1232.60 1210.95 1189.25 1167.60 1146.55 1126.55 1106.55 1086.55 1066.55
10386 - 10390 1190.55 1168.90 1147.75 1127.75 1107.75 1087.75 1067.75 1047.75 1027.75 1007.75 1255.55 1233.90 1212.25 1190.55 1168.90 1147.75 1127.75 1107.75 1087.75 1067.75
10391 - 10395 1191.85 1170.20 1148.95 1128.95 1108.95 1088.95 1068.95 1048.95 1028.95 1008.95 1256.85 1235.20 1213.55 1191.85 1170.20 1148.95 1128.95 1108.95 1088.95 1068.95

10396 - 10400 1193.15 1171.50 1150.15 1130.15 1110.15 1090.15 1070.15 1050.15 1030.15 1010.15 1258.15 1236.50 1214.85 1193.15 1171.50 1150.15 1130.15 1110.15 1090.15 1070.15
10401 - 10405 1194.45 1172.80 1151.35 1131.35 1111.35 1091.35 1071.35 1051.35 1031.35 1011.35 1259.45 1237.80 1216.15 1194.45 1172.80 1151.35 1131.35 1111.35 1091.35 1071.35

10406 - 10410 1195.75 1174.10 1152.55 1132.55 1112.55 1092.55 1072.55 1052.55 1032.55 1012.55 1260.75 1239.10 1217.45 1195.75 1174.10 1152.55 1132.55 1112.55 1092.55 1072.55
10411 - 10415 1197.05 1175.40 1153.75 1133.75 1113.75 1093.75 1073.75 1053.75 1033.75 1013.75 1262.05 1240.40 1218.75 1197.05 1175.40 1153.75 1133.75 1113.75 1093.75 1073.75

10416 - 10420 1198.35 1176.70 1155.05 1134.95 1114.95 1094.95 1074.95 1054.95 1034.95 1014.95 1263.35 1241.70 1220.05 1198.35 1176.70 1155.05 1134.95 1114.95 1094.95 1074.95
10421 - 10425 1199.65 1178.00 1156.35 1136.15 1116.15 1096.15 1076.15 1056.15 1036.15 1016.15 1264.65 1243.00 1221.35 1199.65 1178.00 1156.35 1136.15 1116.15 1096.15 1076.15
10426 - 10430 1200.95 1179.30 1157.65 1137.35 1117.35 1097.35 1077.35 1057.35 1037.35 1017.35 1265.95 1244.30 1222.65 1200.95 1179.30 1157.65 1137.35 1117.35 1097.35 1077.35

10431 - 10435 1202.25 1180.60 1158.95 1138.55 1118.55 1098.55 1078.55 1058.55 1038.55 1018.55 1267.25 1245.60 1223.95 1202.25 1180.60 1158.95 1138.55 1118.55 1098.55 1078.55
10436 - 10440 1203.55 1181.90 1160.25 1139.75 1119.75 1099.75 1079.75 1059.75 1039.75 1019.75 1268.55 1246.90 1225.25 1203.55 1181.90 1160.25 1139.75 1119.75 1099.75 1079.75

10441 - 10445 1204.85 1183.20 1161.55 1140.95 1120.95 1100.95 1080.95 1060.95 1040.95 1020.95 1269.85 1248.20 1226.55 1204.85 1183.20 1161.55 1140.95 1120.95 1100.95 1080.95
10446 - 10450 1206.15 1184.50 1162.85 1142.15 1122.15 1102.15 1082.15 1062.15 1042.15 1022.15 1271.15 1249.50 1227.85 1206.15 1184.50 1162.85 1142.15 1122.15 1102.15 1082.15

10451 - 10455 1207.45 1185.80 1164.15 1143.35 1123.35 1103.35 1083.35 1063.35 1043.35 1023.35 1272.45 1250.80 1229.15 1207.45 1185.80 1164.15 1143.35 1123.35 1103.35 1083.35
10456 - 10460 1208.75 1187.10 1165.45 1144.55 1124.55 1104.55 1084.55 1064.55 1044.55 1024.55 1273.75 1252.10 1230.45 1208.75 1187.10 1165.45 1144.55 1124.55 1104.55 1084.55
10461 - 10465 1210.05 1188.40 1166.75 1145.75 1125.75 1105.75 1085.75 1065.75 1045.75 1025.75 1275.05 1253.40 1231.75 1210.05 1188.40 1166.75 1145.75 1125.75 1105.75 1085.75

10466 - 10470 1211.35 1189.70 1168.05 1146.95 1126.95 1106.95 1086.95 1066.95 1046.95 1026.95 1276.35 1254.70 1233.05 1211.35 1189.70 1168.05 1146.95 1126.95 1106.95 1086.95
10471 - 10475 1212.65 1191.00 1169.35 1148.15 1128.15 1108.15 1088.15 1068.15 1048.15 1028.15 1277.65 1256.00 1234.35 1212.65 1191.00 1169.35 1148.15 1128.15 1108.15 1088.15
10476 - 10480 1213.95 1192.30 1170.65 1149.35 1129.35 1109.35 1089.35 1069.35 1049.35 1029.35 1278.95 1257.30 1235.65 1213.95 1192.30 1170.65 1149.35 1129.35 1109.35 1089.35
10481 - 10485 1215.25 1193.60 1171.95 1150.55 1130.55 1110.55 1090.55 1070.55 1050.55 1030.55 1280.25 1258.60 1236.95 1215.25 1193.60 1171.95 1150.55 1130.55 1110.55 1090.55

147

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan
Total Monthly
Net
Remuneration

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS
Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

KA11
KA12
KA13
KA14
KA15
KA16
KA17
KA18
KA19
KA20
KA11
KA12
KA13
KA14
KA15
KA16
KA17
KA18
KA19
KA20
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
10486 - 10490 1216.55 1194.90 1173.25 1151.75 1131.75 1111.75 1091.75 1071.75 1051.75 1031.75 1281.55 1259.90 1238.25 1216.55 1194.90 1173.25 1151.75 1131.75 1111.75 1091.75

10491 - 10495 1217.85 1196.20 1174.55 1152.95 1132.95 1112.95 1092.95 1072.95 1052.95 1032.95 1282.85 1261.20 1239.55 1217.85 1196.20 1174.55 1152.95 1132.95 1112.95 1092.95
10496 - 10500 1219.15 1197.50 1175.85 1154.15 1134.15 1114.15 1094.15 1074.15 1054.15 1034.15 1284.15 1262.50 1240.85 1219.15 1197.50 1175.85 1154.15 1134.15 1114.15 1094.15
10501 - 10505 1220.45 1198.80 1177.15 1155.45 1135.35 1115.35 1095.35 1075.35 1055.35 1035.35 1285.45 1263.80 1242.15 1220.45 1198.80 1177.15 1155.45 1135.35 1115.35 1095.35
10506 - 10510 1221.75 1200.10 1178.45 1156.75 1136.55 1116.55 1096.55 1076.55 1056.55 1036.55 1286.75 1265.10 1243.45 1221.75 1200.10 1178.45 1156.75 1136.55 1116.55 1096.55
10511 - 10515 1223.05 1201.40 1179.75 1158.05 1137.75 1117.75 1097.75 1077.75 1057.75 1037.75 1288.05 1266.40 1244.75 1223.05 1201.40 1179.75 1158.05 1137.75 1117.75 1097.75

10516 - 10520 1224.35 1202.70 1181.05 1159.35 1138.95 1118.95 1098.95 1078.95 1058.95 1038.95 1289.35 1267.70 1246.05 1224.35 1202.70 1181.05 1159.35 1138.95 1118.95 1098.95
10521 - 10525 1225.65 1204.00 1182.35 1160.65 1140.15 1120.15 1100.15 1080.15 1060.15 1040.15 1290.65 1269.00 1247.35 1225.65 1204.00 1182.35 1160.65 1140.15 1120.15 1100.15
10526 - 10530 1226.95 1205.30 1183.65 1161.95 1141.35 1121.35 1101.35 1081.35 1061.35 1041.35 1291.95 1270.30 1248.65 1226.95 1205.30 1183.65 1161.95 1141.35 1121.35 1101.35

10531 - 10535 1228.25 1206.60 1184.95 1163.25 1142.55 1122.55 1102.55 1082.55 1062.55 1042.55 1293.25 1271.60 1249.95 1228.25 1206.60 1184.95 1163.25 1142.55 1122.55 1102.55
10536 - 10540 1229.55 1207.90 1186.25 1164.55 1143.75 1123.75 1103.75 1083.75 1063.75 1043.75 1294.55 1272.90 1251.25 1229.55 1207.90 1186.25 1164.55 1143.75 1123.75 1103.75

10541 - 10545 1230.85 1209.20 1187.55 1165.85 1144.95 1124.95 1104.95 1084.95 1064.95 1044.95 1295.85 1274.20 1252.55 1230.85 1209.20 1187.55 1165.85 1144.95 1124.95 1104.95
10546 - 10550 1232.15 1210.50 1188.85 1167.15 1146.15 1126.15 1106.15 1086.15 1066.15 1046.15 1297.15 1275.50 1253.85 1232.15 1210.50 1188.85 1167.15 1146.15 1126.15 1106.15

10551 - 10555 1233.45 1211.80 1190.15 1168.45 1147.35 1127.35 1107.35 1087.35 1067.35 1047.35 1298.45 1276.80 1255.15 1233.45 1211.80 1190.15 1168.45 1147.35 1127.35 1107.35
10556 - 10560 1234.75 1213.10 1191.45 1169.75 1148.55 1128.55 1108.55 1088.55 1068.55 1048.55 1299.75 1278.10 1256.45 1234.75 1213.10 1191.45 1169.75 1148.55 1128.55 1108.55

10561 - 10565 1236.05 1214.40 1192.75 1171.05 1149.75 1129.75 1109.75 1089.75 1069.75 1049.75 1301.05 1279.40 1257.75 1236.05 1214.40 1192.75 1171.05 1149.75 1129.75 1109.75
10566 - 10570 1237.35 1215.70 1194.05 1172.35 1150.95 1130.95 1110.95 1090.95 1070.95 1050.95 1302.35 1280.70 1259.05 1237.35 1215.70 1194.05 1172.35 1150.95 1130.95 1110.95
10571 - 10575 1238.65 1217.00 1195.35 1173.65 1152.15 1132.15 1112.15 1092.15 1072.15 1052.15 1303.65 1282.00 1260.35 1238.65 1217.00 1195.35 1173.65 1152.15 1132.15 1112.15

10576 - 10580 1239.95 1218.30 1196.65 1174.95 1153.35 1133.35 1113.35 1093.35 1073.35 1053.35 1304.95 1283.30 1261.65 1239.95 1218.30 1196.65 1174.95 1153.35 1133.35 1113.35
10581 - 10585 1241.25 1219.60 1197.95 1176.25 1154.60 1134.55 1114.55 1094.55 1074.55 1054.55 1306.25 1284.60 1262.95 1241.25 1219.60 1197.95 1176.25 1154.60 1134.55 1114.55
10586 - 10590 1242.55 1220.90 1199.25 1177.55 1155.90 1135.75 1115.75 1095.75 1075.75 1055.75 1307.55 1285.90 1264.25 1242.55 1220.90 1199.25 1177.55 1155.90 1135.75 1115.75
10591 - 10595 1243.85 1222.20 1200.55 1178.85 1157.20 1136.95 1116.95 1096.95 1076.95 1056.95 1308.85 1287.20 1265.55 1243.85 1222.20 1200.55 1178.85 1157.20 1136.95 1116.95

10596 - 10600 1245.15 1223.50 1201.85 1180.15 1158.50 1138.15 1118.15 1098.15 1078.15 1058.15 1310.15 1288.50 1266.85 1245.15 1223.50 1201.85 1180.15 1158.50 1138.15 1118.15
10601 - 10605 1246.45 1224.80 1203.15 1181.45 1159.80 1139.35 1119.35 1099.35 1079.35 1059.35 1311.45 1289.80 1268.15 1246.45 1224.80 1203.15 1181.45 1159.80 1139.35 1119.35

148

P.U. (A) 35
10606 - 10610 1247.75 1226.10 1204.45 1182.75 1161.10 1140.55 1120.55 1100.55 1080.55 1060.55 1312.75 1291.10 1269.45 1247.75 1226.10 1204.45 1182.75 1161.10 1140.55 1120.55
10611 - 10615 1249.05 1227.40 1205.75 1184.05 1162.40 1141.75 1121.75 1101.75 1081.75 1061.75 1314.05 1292.40 1270.75 1249.05 1227.40 1205.75 1184.05 1162.40 1141.75 1121.75

10616 - 10620 1250.35 1228.70 1207.05 1185.35 1163.70 1142.95 1122.95 1102.95 1082.95 1062.95 1315.35 1293.70 1272.05 1250.35 1228.70 1207.05 1185.35 1163.70 1142.95 1122.95
10621 - 10625 1251.65 1230.00 1208.35 1186.65 1165.00 1144.15 1124.15 1104.15 1084.15 1064.15 1316.65 1295.00 1273.35 1251.65 1230.00 1208.35 1186.65 1165.00 1144.15 1124.15
10626 - 10630 1252.95 1231.30 1209.65 1187.95 1166.30 1145.35 1125.35 1105.35 1085.35 1065.35 1317.95 1296.30 1274.65 1252.95 1231.30 1209.65 1187.95 1166.30 1145.35 1125.35

10631 - 10635 1254.25 1232.60 1210.95 1189.25 1167.60 1146.55 1126.55 1106.55 1086.55 1066.55 1319.25 1297.60 1275.95 1254.25 1232.60 1210.95 1189.25 1167.60 1146.55 1126.55
10636 - 10640 1255.55 1233.90 1212.25 1190.55 1168.90 1147.75 1127.75 1107.75 1087.75 1067.75 1320.55 1298.90 1277.25 1255.55 1233.90 1212.25 1190.55 1168.90 1147.75 1127.75
10641 - 10645 1256.85 1235.20 1213.55 1191.85 1170.20 1148.95 1128.95 1108.95 1088.95 1068.95 1321.85 1300.20 1278.55 1256.85 1235.20 1213.55 1191.85 1170.20 1148.95 1128.95
10646 - 10650 1258.15 1236.50 1214.85 1193.15 1171.50 1150.15 1130.15 1110.15 1090.15 1070.15 1323.15 1301.50 1279.85 1258.15 1236.50 1214.85 1193.15 1171.50 1150.15 1130.15

10651 - 10655 1259.45 1237.80 1216.15 1194.45 1172.80 1151.35 1131.35 1111.35 1091.35 1071.35 1324.45 1302.80 1281.15 1259.45 1237.80 1216.15 1194.45 1172.80 1151.35 1131.35
10656 - 10660 1260.75 1239.10 1217.45 1195.75 1174.10 1152.55 1132.55 1112.55 1092.55 1072.55 1325.75 1304.10 1282.45 1260.75 1239.10 1217.45 1195.75 1174.10 1152.55 1132.55
10661 - 10665 1262.05 1240.40 1218.75 1197.05 1175.40 1153.75 1133.75 1113.75 1093.75 1073.75 1327.05 1305.40 1283.75 1262.05 1240.40 1218.75 1197.05 1175.40 1153.75 1133.75
10666 - 10670 1263.35 1241.70 1220.05 1198.35 1176.70 1155.05 1134.95 1114.95 1094.95 1074.95 1328.35 1306.70 1285.05 1263.35 1241.70 1220.05 1198.35 1176.70 1155.05 1134.95

10671 - 10675 1264.65 1243.00 1221.35 1199.65 1178.00 1156.35 1136.15 1116.15 1096.15 1076.15 1329.65 1308.00 1286.35 1264.65 1243.00 1221.35 1199.65 1178.00 1156.35 1136.15
10676 - 10680 1265.95 1244.30 1222.65 1200.95 1179.30 1157.65 1137.35 1117.35 1097.35 1077.35 1330.95 1309.30 1287.65 1265.95 1244.30 1222.65 1200.95 1179.30 1157.65 1137.35
10681 - 10685 1267.25 1245.60 1223.95 1202.25 1180.60 1158.95 1138.55 1118.55 1098.55 1078.55 1332.25 1310.60 1288.95 1267.25 1245.60 1223.95 1202.25 1180.60 1158.95 1138.55

10686 - 10690 1268.55 1246.90 1225.25 1203.55 1181.90 1160.25 1139.75 1119.75 1099.75 1079.75 1333.55 1311.90 1290.25 1268.55 1246.90 1225.25 1203.55 1181.90 1160.25 1139.75
10691 - 10695 1269.85 1248.20 1226.55 1204.85 1183.20 1161.55 1140.95 1120.95 1100.95 1080.95 1334.85 1313.20 1291.55 1269.85 1248.20 1226.55 1204.85 1183.20 1161.55 1140.95
10696 - 10700 1271.15 1249.50 1227.85 1206.15 1184.50 1162.85 1142.15 1122.15 1102.15 1082.15 1336.15 1314.50 1292.85 1271.15 1249.50 1227.85 1206.15 1184.50 1162.85 1142.15
10701 - 10705 1272.45 1250.80 1229.15 1207.45 1185.80 1164.15 1143.35 1123.35 1103.35 1083.35 1337.45 1315.80 1294.15 1272.45 1250.80 1229.15 1207.45 1185.80 1164.15 1143.35

10706 - 10710 1273.75 1252.10 1230.45 1208.75 1187.10 1165.45 1144.55 1124.55 1104.55 1084.55 1338.75 1317.10 1295.45 1273.75 1252.10 1230.45 1208.75 1187.10 1165.45 1144.55
10711 - 10715 1275.05 1253.40 1231.75 1210.05 1188.40 1166.75 1145.75 1125.75 1105.75 1085.75 1340.05 1318.40 1296.75 1275.05 1253.40 1231.75 1210.05 1188.40 1166.75 1145.75
10716 - 10720 1276.35 1254.70 1233.05 1211.35 1189.70 1168.05 1146.95 1126.95 1106.95 1086.95 1341.35 1319.70 1298.05 1276.35 1254.70 1233.05 1211.35 1189.70 1168.05 1146.95

10721 - 10725 1277.65 1256.00 1234.35 1212.65 1191.00 1169.35 1148.15 1128.15 1108.15 1088.15 1342.65 1321.00 1299.35 1277.65 1256.00 1234.35 1212.65 1191.00 1169.35 1148.15
10726 - 10730 1278.95 1257.30 1235.65 1213.95 1192.30 1170.65 1149.35 1129.35 1109.35 1089.35 1343.95 1322.30 1300.65 1278.95 1257.30 1235.65 1213.95 1192.30 1170.65 1149.35
10731 - 10735 1280.25 1258.60 1236.95 1215.25 1193.60 1171.95 1150.55 1130.55 1110.55 1090.55 1345.25 1323.60 1301.95 1280.25 1258.60 1236.95 1215.25 1193.60 1171.95 1150.55
10736 - 10740 1281.55 1259.90 1238.25 1216.55 1194.90 1173.25 1151.75 1131.75 1111.75 1091.75 1346.55 1324.90 1303.25 1281.55 1259.90 1238.25 1216.55 1194.90 1173.25 1151.75
10741 - 10745 1282.85 1261.20 1239.55 1217.85 1196.20 1174.55 1152.95 1132.95 1112.95 1092.95 1347.85 1326.20 1304.55 1282.85 1261.20 1239.55 1217.85 1196.20 1174.55 1152.95

10746 - 10750 1284.15 1262.50 1240.85 1219.15 1197.50 1175.85 1154.15 1134.15 1114.15 1094.15 1349.15 1327.50 1305.85 1284.15 1262.50 1240.85 1219.15 1197.50 1175.85 1154.15
10751 - 10755 1285.45 1263.80 1242.15 1220.45 1198.80 1177.15 1155.45 1135.35 1115.35 1095.35 1350.45 1328.80 1307.15 1285.45 1263.80 1242.15 1220.45 1198.80 1177.15 1155.45

10756 - 10760 1286.75 1265.10 1243.45 1221.75 1200.10 1178.45 1156.75 1136.55 1116.55 1096.55 1351.75 1330.10 1308.45 1286.75 1265.10 1243.45 1221.75 1200.10 1178.45 1156.75
10761 - 10765 1288.05 1266.40 1244.75 1223.05 1201.40 1179.75 1158.05 1137.75 1117.75 1097.75 1353.05 1331.40 1309.75 1288.05 1266.40 1244.75 1223.05 1201.40 1179.75 1158.05

10766 - 10770 1289.35 1267.70 1246.05 1224.35 1202.70 1181.05 1159.35 1138.95 1118.95 1098.95 1354.35 1332.70 1311.05 1289.35 1267.70 1246.05 1224.35 1202.70 1181.05 1159.35
10771 - 10775 1290.65 1269.00 1247.35 1225.65 1204.00 1182.35 1160.65 1140.15 1120.15 1100.15 1355.65 1334.00 1312.35 1290.65 1269.00 1247.35 1225.65 1204.00 1182.35 1160.65
10776 - 10780 1291.95 1270.30 1248.65 1226.95 1205.30 1183.65 1161.95 1141.35 1121.35 1101.35 1356.95 1335.30 1313.65 1291.95 1270.30 1248.65 1226.95 1205.30 1183.65 1161.95

10781 - 10785 1293.25 1271.60 1249.95 1228.25 1206.60 1184.95 1163.25 1142.55 1122.55 1102.55 1358.25 1336.60 1314.95 1293.25 1271.60 1249.95 1228.25 1206.60 1184.95 1163.25
10786 - 10790 1294.55 1272.90 1251.25 1229.55 1207.90 1186.25 1164.55 1143.75 1123.75 1103.75 1359.55 1337.90 1316.25 1294.55 1272.90 1251.25 1229.55 1207.90 1186.25 1164.55

10791 - 10795 1295.85 1274.20 1252.55 1230.85 1209.20 1187.55 1165.85 1144.95 1124.95 1104.95 1360.85 1339.20 1317.55 1295.85 1274.20 1252.55 1230.85 1209.20 1187.55 1165.85
10796 - 10800 1297.15 1275.50 1253.85 1232.15 1210.50 1188.85 1167.15 1146.15 1126.15 1106.15 1362.15 1340.50 1318.85 1297.15 1275.50 1253.85 1232.15 1210.50 1188.85 1167.15

10801 - 10805 1298.45 1276.80 1255.15 1233.45 1211.80 1190.15 1168.45 1147.35 1127.35 1107.35 1363.45 1341.80 1320.15 1298.45 1276.80 1255.15 1233.45 1211.80 1190.15 1168.45
10806 - 10810 1299.75 1278.10 1256.45 1234.75 1213.10 1191.45 1169.75 1148.55 1128.55 1108.55 1364.75 1343.10 1321.45 1299.75 1278.10 1256.45 1234.75 1213.10 1191.45 1169.75
10811 - 10815 1301.05 1279.40 1257.75 1236.05 1214.40 1192.75 1171.05 1149.75 1129.75 1109.75 1366.05 1344.40 1322.75 1301.05 1279.40 1257.75 1236.05 1214.40 1192.75 1171.05

10816 - 10820 1302.35 1280.70 1259.05 1237.35 1215.70 1194.05 1172.35 1150.95 1130.95 1110.95 1367.35 1345.70 1324.05 1302.35 1280.70 1259.05 1237.35 1215.70 1194.05 1172.35
10821 - 10825 1303.65 1282.00 1260.35 1238.65 1217.00 1195.35 1173.65 1152.15 1132.15 1112.15 1368.65 1347.00 1325.35 1303.65 1282.00 1260.35 1238.65 1217.00 1195.35 1173.65
10826 - 10830 1304.95 1283.30 1261.65 1239.95 1218.30 1196.65 1174.95 1153.35 1133.35 1113.35 1369.95 1348.30 1326.65 1304.95 1283.30 1261.65 1239.95 1218.30 1196.65 1174.95
10831 - 10835 1306.25 1284.60 1262.95 1241.25 1219.60 1197.95 1176.25 1154.60 1134.55 1114.55 1371.25 1349.60 1327.95 1306.25 1284.60 1262.95 1241.25 1219.60 1197.95 1176.25

149

P.U. (A) 35

LEMBAGA HASIL DALAM NEGERI


JADUAL POTONGAN CUKAI BULANAN
SCHEDULE OF MONTHLY TAX DEDUCTIONS
KA11
KA12
KA13
KA14
KA15

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

11 orang
12 orang
13 orang
14 orang
15 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

with 11 children
with 12 children
with 13 children
with 14 children
with 15 children

Jumlah
Saraan Bersih
Bulanan
Total Monthly
Net
Remuneration

KA16
KA17
KA18
KA19
KA20

= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin
= Berkahwin

dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai
dan mempunyai

16 orang
17 orang
18 orang
19 orang
20 orang

anak
anak
anak
anak
anak

Married,
Married,
Married,
Married,
Married,

KUAT KUASA 2014


EFFECTIVE 2014
with 16 children
with 17 children
with 18 children
with 19 children
with 20 children

POTONGAN CUKAI BULANAN


MONTHLY TAX DEDUCTIONS
Kategori 2
Category 2

Kategori 3
Category 3

Jika isteri/suami tidak bekerja


Where wife/husband is not working

Jika isteri/suami bekerja


Where wife/husband is working

KA11
KA12
KA13
KA14
KA15
KA16
KA17
KA18
KA19
KA20
KA11
KA12
KA13
KA14
KA15
KA16
KA17
KA18
KA19
KA20
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
RM
10836 - 10840 1307.55 1285.90 1264.25 1242.55 1220.90 1199.25 1177.55 1155.90 1135.75 1115.75 1372.55 1350.90 1329.25 1307.55 1285.90 1264.25 1242.55 1220.90 1199.25 1177.55

10841 - 10845 1308.85 1287.20 1265.55 1243.85 1222.20 1200.55 1178.85 1157.20 1136.95 1116.95 1373.85 1352.20 1330.55 1308.85 1287.20 1265.55 1243.85 1222.20 1200.55 1178.85
10846 - 10850 1310.15 1288.50 1266.85 1245.15 1223.50 1201.85 1180.15 1158.50 1138.15 1118.15 1375.15 1353.50 1331.85 1310.15 1288.50 1266.85 1245.15 1223.50 1201.85 1180.15
10851 - 10855 1311.45 1289.80 1268.15 1246.45 1224.80 1203.15 1181.45 1159.80 1139.35 1119.35 1376.45 1354.80 1333.15 1311.45 1289.80 1268.15 1246.45 1224.80 1203.15 1181.45
10856 - 10860 1312.75 1291.10 1269.45 1247.75 1226.10 1204.45 1182.75 1161.10 1140.55 1120.55 1377.75 1356.10 1334.45 1312.75 1291.10 1269.45 1247.75 1226.10 1204.45 1182.75
10861 - 10865 1314.05 1292.40 1270.75 1249.05 1227.40 1205.75 1184.05 1162.40 1141.75 1121.75 1379.05 1357.40 1335.75 1314.05 1292.40 1270.75 1249.05 1227.40 1205.75 1184.05

10866 - 10870 1315.35 1293.70 1272.05 1250.35 1228.70 1207.05 1185.35 1163.70 1142.95 1122.95 1380.35 1358.70 1337.05 1315.35 1293.70 1272.05 1250.35 1228.70 1207.05 1185.35
10871 - 10875 1316.65 1295.00 1273.35 1251.65 1230.00 1208.35 1186.65 1165.00 1144.15 1124.15 1381.65 1360.00 1338.35 1316.65 1295.00 1273.35 1251.65 1230.00 1208.35 1186.65
10876 - 10880 1317.95 1296.30 1274.65 1252.95 1231.30 1209.65 1187.95 1166.30 1145.35 1125.35 1382.95 1361.30 1339.65 1317.95 1296.30 1274.65 1252.95 1231.30 1209.65 1187.95

10881 - 10885 1319.25 1297.60 1275.95 1254.25 1232.60 1210.95 1189.25 1167.60 1146.55 1126.55 1384.25 1362.60 1340.95 1319.25 1297.60 1275.95 1254.25 1232.60 1210.95 1189.25
10886 - 10890 1320.55 1298.90 1277.25 1255.55 1233.90 1212.25 1190.55 1168.90 1147.75 1127.75 1385.55 1363.90 1342.25 1320.55 1298.90 1277.25 1255.55 1233.90 1212.25 1190.55

10891 - 10895 1321.85 1300.20 1278.55 1256.85 1235.20 1213.55 1191.85 1170.20 1148.95 1128.95 1386.85 1365.20 1343.55 1321.85 1300.20 1278.55 1256.85 1235.20 1213.55 1191.85
10896 - 10900 1323.15 1301.50 1279.85 1258.15 1236.50 1214.85 1193.15 1171.50 1150.15 1130.15 1388.15 1366.50 1344.85 1323.15 1301.50 1279.85 1258.15 1236.50 1214.85 1193.15

10901 - 10905 1324.45 1302.80 1281.15 1259.45 1237.80 1216.15 1194.45 1172.80 1151.35 1131.35 1389.45 1367.80 1346.15 1324.45 1302.80 1281.15 1259.45 1237.80 1216.15 1194.45
10906 - 10910 1325.75 1304.10 1282.45 1260.75 1239.10 1217.45 1195.75 1174.10 1152.55 1132.55 1390.75 1369.10 1347.45 1325.75 1304.10 1282.45 1260.75 1239.10 1217.45 1195.75

10911 - 10915 1327.05 1305.40 1283.75 1262.05 1240.40 1218.75 1197.05 1175.40 1153.75 1133.75 1392.05 1370.40 1348.75 1327.05 1305.40 1283.75 1262.05 1240.40 1218.75 1197.05
10916 - 10920 1328.35 1306.70 1285.05 1263.35 1241.70 1220.05 1198.35 1176.70 1155.05 1134.95 1393.35 1371.70 1350.05 1328.35 1306.70 1285.05 1263.35 1241.70 1220.05 1198.35
10921 - 10925 1329.65 1308.00 1286.35 1264.65 1243.00 1221.35 1199.65 1178.00 1156.35 1136.15 1394.65 1373.00 1351.35 1329.65 1308.00 1286.35 1264.65 1243.00 1221.35 1199.65

10926 - 10930 1330.95 1309.30 1287.65 1265.95 1244.30 1222.65 1200.95 1179.30 1157.65 1137.35 1395.95 1374.30 1352.65 1330.95 1309.30 1287.65 1265.95 1244.30 1222.65 1200.95
10931 - 10935 1332.25 1310.60 1288.95 1267.25 1245.60 1223.95 1202.25 1180.60 1158.95 1138.55 1397.25 1375.60 1353.95 1332.25 1310.60 1288.95 1267.25 1245.60 1223.95 1202.25
10936 - 10940 1333.55 1311.90 1290.25 1268.55 1246.90 1225.25 1203.55 1181.90 1160.25 1139.75 1398.55 1376.90 1355.25 1333.55 1311.90 1290.25 1268.55 1246.90 1225.25 1203.55
10941 - 10945 1334.85 1313.20 1291.55 1269.85 1248.20 1226.55 1204.85 1183.20 1161.55 1140.95 1399.85 1378.20 1356.55 1334.85 1313.20 1291.55 1269.85 1248.20 1226.55 1204.85

10946 - 10950 1336.15 1314.50 1292.85 1271.15 1249.50 1227.85 1206.15 1184.50 1162.85 1142.15 1401.15 1379.50 1357.85 1336.15 1314.50 1292.85 1271.15 1249.50 1227.85 1206.15
10951 - 10955 1337.45 1315.80 1294.15 1272.45 1250.80 1229.15 1207.45 1185.80 1164.15 1143.35 1402.45 1380.80 1359.15 1337.45 1315.80 1294.15 1272.45 1250.80 1229.15 1207.45

150

P.U. (A) 35
10956 - 10960 1338.75 1317.10 1295.45 1273.75 1252.10 1230.45 1208.75 1187.10 1165.45 1144.55 1403.75 1382.10 1360.45 1338.75 1317.10 1295.45 1273.75 1252.10 1230.45 1208.75
10961 - 10965 1340.05 1318.40 1296.75 1275.05 1253.40 1231.75 1210.05 1188.40 1166.75 1145.75 1405.05 1383.40 1361.75 1340.05 1318.40 1296.75 1275.05 1253.40 1231.75 1210.05

10966 - 10970 1341.35 1319.70 1298.05 1276.35 1254.70 1233.05 1211.35 1189.70 1168.05 1146.95 1406.35 1384.70 1363.05 1341.35 1319.70 1298.05 1276.35 1254.70 1233.05 1211.35
10971 - 10975 1342.65 1321.00 1299.35 1277.65 1256.00 1234.35 1212.65 1191.00 1169.35 1148.15 1407.65 1386.00 1364.35 1342.65 1321.00 1299.35 1277.65 1256.00 1234.35 1212.65
10976 - 10980 1343.95 1322.30 1300.65 1278.95 1257.30 1235.65 1213.95 1192.30 1170.65 1149.35 1408.95 1387.30 1365.65 1343.95 1322.30 1300.65 1278.95 1257.30 1235.65 1213.95

10981 - 10985 1345.25 1323.60 1301.95 1280.25 1258.60 1236.95 1215.25 1193.60 1171.95 1150.55 1410.25 1388.60 1366.95 1345.25 1323.60 1301.95 1280.25 1258.60 1236.95 1215.25
10986 - 10990 1346.55 1324.90 1303.25 1281.55 1259.90 1238.25 1216.55 1194.90 1173.25 1151.75 1411.55 1389.90 1368.25 1346.55 1324.90 1303.25 1281.55 1259.90 1238.25 1216.55
10991 - 10995 1347.85 1326.20 1304.55 1282.85 1261.20 1239.55 1217.85 1196.20 1174.55 1152.95 1412.85 1391.20 1369.55 1347.85 1326.20 1304.55 1282.85 1261.20 1239.55 1217.85
10996 - 11000 1349.15 1327.50 1305.85 1284.15 1262.50 1240.85 1219.15 1197.50 1175.85 1154.15 1414.15 1392.50 1370.85 1349.15 1327.50 1305.85 1284.15 1262.50 1240.85 1219.15

11001 - 11005 1350.45 1328.80 1307.15 1285.45 1263.80 1242.15 1220.45 1198.80 1177.15 1155.45 1415.45 1393.80 1372.15 1350.45 1328.80 1307.15 1285.45 1263.80 1242.15 1220.45
11006 - 11010 1351.75 1330.10 1308.45 1286.75 1265.10 1243.45 1221.75 1200.10 1178.45 1156.75 1416.75 1395.10 1373.45 1351.75 1330.10 1308.45 1286.75 1265.10 1243.45 1221.75
11011 - 11015 1353.05 1331.40 1309.75 1288.05 1266.40 1244.75 1223.05 1201.40 1179.75 1158.05 1418.05 1396.40 1374.75 1353.05 1331.40 1309.75 1288.05 1266.40 1244.75 1223.05
11016 - 11020 1354.35 1332.70 1311.05 1289.35 1267.70 1246.05 1224.35 1202.70 1181.05 1159.35 1419.35 1397.70 1376.05 1354.35 1332.70 1311.05 1289.35 1267.70 1246.05 1224.35

11021 - 11025 1355.65 1334.00 1312.35 1290.65 1269.00 1247.35 1225.65 1204.00 1182.35 1160.65 1420.65 1399.00 1377.35 1355.65 1334.00 1312.35 1290.65 1269.00 1247.35 1225.65
11026 - 11030 1356.95 1335.30 1313.65 1291.95 1270.30 1248.65 1226.95 1205.30 1183.65 1161.95 1421.95 1400.30 1378.65 1356.95 1335.30 1313.65 1291.95 1270.30 1248.65 1226.95
11031 - 11035 1358.25 1336.60 1314.95 1293.25 1271.60 1249.95 1228.25 1206.60 1184.95 1163.25 1423.25 1401.60 1379.95 1358.25 1336.60 1314.95 1293.25 1271.60 1249.95 1228.25

11036 - 11040 1359.55 1337.90 1316.25 1294.55 1272.90 1251.25 1229.55 1207.90 1186.25 1164.55 1424.55 1402.90 1381.25 1359.55 1337.90 1316.25 1294.55 1272.90 1251.25 1229.55
11041 - 11045 1360.85 1339.20 1317.55 1295.85 1274.20 1252.55 1230.85 1209.20 1187.55 1165.85 1425.85 1404.20 1382.55 1360.85 1339.20 1317.55 1295.85 1274.20 1252.55 1230.85
11046 - 11050 1362.15 1340.50 1318.85 1297.15 1275.50 1253.85 1232.15 1210.50 1188.85 1167.15 1427.15 1405.50 1383.85 1362.15 1340.50 1318.85 1297.15 1275.50 1253.85 1232.15
11051 - 11055 1363.45 1341.80 1320.15 1298.45 1276.80 1255.15 1233.45 1211.80 1190.15 1168.45 1428.45 1406.80 1385.15 1363.45 1341.80 1320.15 1298.45 1276.80 1255.15 1233.45

11056 - 11060 1364.75 1343.10 1321.45 1299.75 1278.10 1256.45 1234.75 1213.10 1191.45 1169.75 1429.75 1408.10 1386.45 1364.75 1343.10 1321.45 1299.75 1278.10 1256.45 1234.75
11061 - 11065 1366.05 1344.40 1322.75 1301.05 1279.40 1257.75 1236.05 1214.40 1192.75 1171.05 1431.05 1409.40 1387.75 1366.05 1344.40 1322.75 1301.05 1279.40 1257.75 1236.05
11066 - 11070 1367.35 1345.70 1324.05 1302.35 1280.70 1259.05 1237.35 1215.70 1194.05 1172.35 1432.35 1410.70 1389.05 1367.35 1345.70 1324.05 1302.35 1280.70 1259.05 1237.35

11070 ke atas
11070 & above

Potongan bulanan ialah amaun yang terpakai RM11,070 dicampur dua puluh enam peratus (26%) bagi setiap ringgit yang melebihi RM11,070
The monthly deduction shall be the amount applicable to RM11,070 plus twenty six percent (26%) of every ringgit exceeding RM11,070

151

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