LHDN Tax Calculator 🇲🇾

An unofficial modern web application to calculate Malaysian personal income tax based on the latest 2024 tax rates and reliefs.

Try me 👉🏻 https://lhdn-calculator.techmavie.digital

Features

• Accurate tax calculation based on 2024 LHDN tax brackets
• Support for different assessment types:
  • Single/Widower/Divorcee
  • Separate Assessment (Married)
  • Joint Assessment (Married)
• Comprehensive relief calculations
• Real-time tax computation
• Modern and user-friendly interface

Tax Calculation Details

Assessment Types and Non-Taxable Thresholds

The calculator supports three types of tax assessment with different non-taxable income thresholds:

1. Single/Widower/Divorcee: RM 37,333
2. Separate Assessment (Married):
   • No children: RM 37,333
   • One child: RM 39,333
   • Two or more children: RM 41,333
3. Joint Assessment:
   • No children: RM 48,000
   • One child: RM 50,000
   • Two or more children: RM 52,000

Tax Brackets (2024)

Chargeable Income (RM)	Tax Rate (%)	Fixed Amount (RM)
0 - 5,000	0	0
5,001 - 20,000	1	0
20,001 - 35,000	3	150
35,001 - 50,000	6	600
50,001 - 70,000	11	1,500
70,001 - 100,000	19	3,700
100,001 - 400,000	25	9,400
400,001 - 600,000	26	84,400
600,001 - 2,000,000	28	136,400
Above 2,000,000	30	528,400

Available Tax Reliefs

Automatic Reliefs

• Individual: RM 9,000
• Spouse: RM 4,000
• Disabled Individual: RM 6,000
• Disabled Spouse: RM 5,000

Parents Medical

• Total Medical Expenses: RM 8,000
• Medical Examination: RM 1,000 (sub-limit)

Medical & Support

• Basic Supporting Equipment: RM 6,000
• Medical Treatment: RM 10,000 (total)
  • Vaccination: RM 1,000 (sub-limit)
  • Dental: RM 1,000 (sub-limit)
• Medical Checkup: RM 1,000
• Mental Health Treatment: RM 1,000

Education

• Education Fees: RM 7,000 (total)
  • Upskilling/Self-enhancement: RM 2,000 (sub-limit)
• Child Education: RM 8,000

Lifestyle

• General Lifestyle: RM 2,500
• Sports-related: RM 1,000

Child Care

• Child Care Fees: RM 3,000
• Breastfeeding Equipment: RM 1,000
• Child Disability Support: RM 4,000

EPF & Insurance

• EPF:
  • Mandatory/Basic Voluntary: RM 4,000
  • Additional Voluntary: RM 3,000
• Life Insurance: RM 7,000
• Education Insurance: RM 3,000
• SOCSO: RM 350

Children

• Child Below 18: RM 2,000 per child
• Child Above 18 (Education): RM 2,000 per child
• Disabled Child: RM 6,000 per child
• Disabled Child (Studying): RM 8,000 per child

Tax Rebates

For individuals with chargeable income not exceeding RM 35,000:

• Individual: RM 400
• Spouse (if eligible): RM 400

Tech Stack

• React
• TypeScript
• Vite
• TailwindCSS

Official References

For more detailed information about Malaysian income tax, please refer to these official sources:

1. LHDN Official Website
2. MyTax Portal

Development Setup

Prerequisites

• Node.js (v20 or higher)
• npm (v10 or higher)

Installation

1. Clone the repository

git clone https://github.com/hithereiamaliff/lhdn-calculator.git
cd lhdn-calculator

2. Install dependencies

npm install

3. Start the development server

npm run dev

The application will be available at http://localhost:5173

Building for Production

npm run build

The built files will be available in the dist directory.

Contributing

Contributions are welcome! Here's how you can help:

1. Fork the repository
2. Create your feature branch (git checkout -b feature/AmazingFeature)
3. Commit your changes (git commit -m 'Add some AmazingFeature')
4. Push to the branch (git push origin feature/AmazingFeature)
5. Open a Pull Request

Please make sure to:

• Update the documentation as needed
• Follow the existing code style
• Add comments for complex logic
• Test your changes thoroughly

Disclaimer

This calculator is provided for reference and educational purposes only. While we strive to keep the calculations accurate and up-to-date with the latest Malaysian tax regulations, we make no guarantees about the accuracy of the results. Users should:

• Verify all calculations with official LHDN resources
• Consult with a qualified tax professional for specific tax advice
• Not rely solely on this calculator for tax filing purposes

License

This project is licensed under the MIT License - see the LICENSE file for details.