Estimate your rental income tax liability under LHDN's progressive tax rates. Accurate, instant, free no signup needed.
Enter your rental income and allowable deductions to get your estimated tax liability for 2026.
Enter your income details on the left to calculate your rental income tax estimate.
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Generate Agreement RM79 →| Chargeable Income | Tax Rate | Tax on This Band |
|---|---|---|
| First RM5,000 | 0% | RM0 |
| RM5,001 RM20,000 | 1% | Up to RM150 |
| RM20,001 RM35,000 | 3% | Up to RM450 |
| RM35,001 RM50,000 | 8% | Up to RM1,200 |
| RM50,001 RM70,000 | 13% | Up to RM2,600 |
| RM70,001 RM100,000 | 21% | Up to RM6,300 |
| RM100,001 RM400,000 | 24% | Up to RM72,000 |
| RM400,001 RM600,000 | 25% | Up to RM50,000 |
| RM600,001 RM2,000,000 | 26% | Up to RM364,000 |
| Above RM2,000,000 | 30% |
Non-residents pay a flat rate of 30% on all rental income with no personal relief or deductions. Filing deadline: April 30 of the following year via e-Filing at mytax.hasil.gov.my.
All rental income earned in Malaysia is subject to income tax under the Income Tax Act 1967. Whether you rent out one property or ten, LHDN expects you to declare it in your annual tax return.
You can deduct allowable expenses from your gross rental income before tax is calculated. These include assessment tax, quit rent, repairs and maintenance (not renovations), insurance premiums, and property management fees. Loan interest is also deductible.
Yes if your total income (including rental) exceeds RM34,000 after EPF deduction, you are required to file a tax return. Rental income below the tax threshold is still reportable but may result in zero tax payable.
For resident individuals, the e-Filing deadline is April 30 of the following year. Non-residents must file by April 30 as well. Late submission may result in penalties.