jadual potongan cukai bulanan schedule of …lampiran1.hasil.gov.my/pdf/pdfam/jadual2014.pdf ·...

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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

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Page 1: JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF …lampiran1.hasil.gov.my/pdf/pdfam/Jadual2014.pdf · JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014 EFFECTIVE

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

Page 2: JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF …lampiran1.hasil.gov.my/pdf/pdfam/Jadual2014.pdf · JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014 EFFECTIVE

LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

61

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 2571 - 2575 1.15 - - - - - - - - - - - 1.15 - - - - - - - - - - 2576 - 2580 1.45 - - - - - - - - - - - 1.45 - - - - - - - - - - 2581 - 2585 1.75 - - - - - - - - - - - 1.75 - - - - - - - - - - 2586 - 2590 2.05 - - - - - - - - - - - 2.05 - - - - - - - - - - 2591 - 2595 2.35 - - - - - - - - - - - 2.35 - - - - - - - - - - 2596 - 2600 2.65 - - - - - - - - - - - 2.65 - - - - - - - - - - 2601 - 2605 2.95 - - - - - - - - - - - 2.95 - - - - - - - - - - 2606 - 2610 3.25 - - - - - - - - - - - 3.25 - - - - - - - - - - 2611 - 2615 3.55 - - - - - - - - - - - 3.55 - - - - - - - - - - 2616 - 2620 3.85 - - - - - - - - - - - 3.85 - - - - - - - - - - 2621 - 2625 4.15 - - - - - - - - - - - 4.15 - - - - - - - - - - 2626 - 2630 4.45 - - - - - - - - - - - 4.45 - - - - - - - - - - 2631 - 2635 4.75 - - - - - - - - - - - 4.75 - - - - - - - - - - 2636 - 2640 5.05 - - - - - - - - - - - 5.05 - - - - - - - - - - 2641 - 2645 5.35 - - - - - - - - - - - 5.35 - - - - - - - - - - 2646 - 2650 5.65 - - - - - - - - - - - 5.65 - - - - - - - - - - 2651 - 2655 5.95 - - - - - - - - - - - 5.95 - - - - - - - - - - 2656 - 2660 6.25 - - - - - - - - - - - 6.25 1.25 - - - - - - - - - 2661 - 2665 6.55 - - - - - - - - - - - 6.55 1.55 - - - - - - - - - 2666 - 2670 6.85 - - - - - - - - - - - 6.85 1.85 - - - - - - - - - 2671 - 2675 7.15 - - - - - - - - - - - 7.15 2.15 - - - - - - - - - 2676 - 2680 7.45 - - - - - - - - - - - 7.45 2.45 - - - - - - - - - 2681 - 2685 7.75 - - - - - - - - - - - 7.75 2.75 - - - - - - - - - 2686 - 2690 8.05 - - - - - - - - - - - 8.05 3.05 - - - - - - - - - 2691 - 2695 8.35 - - - - - - - - - - - 8.35 3.35 - - - - - - - - -

Page 3: JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF …lampiran1.hasil.gov.my/pdf/pdfam/Jadual2014.pdf · JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014 EFFECTIVE

5

P.U. (A) 35

62

2696 - 2700 8.65 - - - - - - - - - - - 8.65 3.65 - - - - - - - - - 2701 - 2705 8.95 - - - - - - - - - - - 8.95 3.95 - - - - - - - - - 2706 - 2710 9.25 - - - - - - - - - - - 9.25 4.25 - - - - - - - - - 2711 - 2715 9.55 - - - - - - - - - - - 9.55 4.55 - - - - - - - - - 2716 - 2720 9.85 - - - - - - - - - - - 9.85 4.85 - - - - - - - - - 2721 - 2725 10.15 - - - - - - - - - - - 10.15 5.15 - - - - - - - - - 2726 - 2730 10.45 - - - - - - - - - - - 10.45 5.45 - - - - - - - - - 2731 - 2735 10.75 - - - - - - - - - - - 10.75 5.75 - - - - - - - - - 2736 - 2740 11.05 - - - - - - - - - - - 11.05 6.05 1.05 - - - - - - - - 2741 - 2745 11.35 - - - - - - - - - - - 11.35 6.35 1.35 - - - - - - - - 2746 - 2750 11.65 - - - - - - - - - - - 11.65 6.65 1.65 - - - - - - - - 2751 - 2755 11.95 - - - - - - - - - - - 11.95 6.95 1.95 - - - - - - - - 2756 - 2760 12.25 - - - - - - - - - - - 12.25 7.25 2.25 - - - - - - - - 2761 - 2765 12.55 - - - - - - - - - - - 12.55 7.55 2.55 - - - - - - - - 2766 - 2770 12.85 - - - - - - - - - - - 12.85 7.85 2.85 - - - - - - - - 2771 - 2775 13.15 - - - - - - - - - - - 13.15 8.15 3.15 - - - - - - - - 2776 - 2780 13.45 - - - - - - - - - - - 13.45 8.45 3.45 - - - - - - - - 2781 - 2785 13.75 - - - - - - - - - - - 13.75 8.75 3.75 - - - - - - - - 2786 - 2790 14.05 - - - - - - - - - - - 14.05 9.05 4.05 - - - - - - - - 2791 - 2795 14.35 - - - - - - - - - - - 14.35 9.35 4.35 - - - - - - - - 2796 - 2800 14.65 - - - - - - - - - - - 14.65 9.65 4.65 - - - - - - - - 2801 - 2805 14.95 - - - - - - - - - - - 14.95 9.95 4.95 - - - - - - - - 2806 - 2810 15.25 - - - - - - - - - - - 15.25 10.25 5.25 - - - - - - - - 2811 - 2815 15.55 - - - - - - - - - - - 15.55 10.55 5.55 - - - - - - - - 2816 - 2820 15.85 - - - - - - - - - - - 15.85 10.85 5.85 - - - - - - - - 2821 - 2825 16.15 - - - - - - - - - - - 16.15 11.15 6.15 1.15 - - - - - - - 2826 - 2830 16.45 - - - - - - - - - - - 16.45 11.45 6.45 1.45 - - - - - - - 2831 - 2835 16.75 - - - - - - - - - - - 16.75 11.75 6.75 1.75 - - - - - - - 2836 - 2840 17.05 - - - - - - - - - - - 17.05 12.05 7.05 2.05 - - - - - - - 2841 - 2845 17.35 - - - - - - - - - - - 17.35 12.35 7.35 2.35 - - - - - - - 2846 - 2850 17.65 - - - - - - - - - - - 17.65 12.65 7.65 2.65 - - - - - - - 2851 - 2855 17.95 - - - - - - - - - - - 17.95 12.95 7.95 2.95 - - - - - - - 2856 - 2860 18.25 - - - - - - - - - - - 18.25 13.25 8.25 3.25 - - - - - - - 2861 - 2865 18.55 - - - - - - - - - - - 18.55 13.55 8.55 3.55 - - - - - - - 2866 - 2870 18.85 - - - - - - - - - - - 18.85 13.85 8.85 3.85 - - - - - - - 2871 - 2875 19.15 - - - - - - - - - - - 19.15 14.15 9.15 4.15 - - - - - - - 2876 - 2880 19.45 - - - - - - - - - - - 19.45 14.45 9.45 4.45 - - - - - - - 2881 - 2885 19.75 - - - - - - - - - - - 19.75 14.75 9.75 4.75 - - - - - - - 2886 - 2890 20.05 - - - - - - - - - - - 20.05 15.05 10.05 5.05 - - - - - - - 2891 - 2895 20.35 - - - - - - - - - - - 20.35 15.35 10.35 5.35 - - - - - - - 2896 - 2900 20.65 - - - - - - - - - - - 20.65 15.65 10.65 5.65 - - - - - - - 2901 - 2905 20.95 - - - - - - - - - - - 20.95 15.95 10.95 5.95 - - - - - - - 2906 - 2910 21.25 - - - - - - - - - - - 21.25 16.25 11.25 6.25 1.25 - - - - - - 2911 - 2915 21.55 - - - - - - - - - - - 21.55 16.55 11.55 6.55 1.55 - - - - - - 2916 - 2920 21.85 - - - - - - - - - - - 21.85 16.85 11.85 6.85 1.85 - - - - - - 2921 - 2925 22.15 - - - - - - - - - - - 22.15 17.15 12.15 7.15 2.15 - - - - - - 2926 - 2930 22.45 - - - - - - - - - - - 22.45 17.45 12.45 7.45 2.45 - - - - - - 2931 - 2935 22.75 - - - - - - - - - - - 22.75 17.75 12.75 7.75 2.75 - - - - - -

Page 4: JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF …lampiran1.hasil.gov.my/pdf/pdfam/Jadual2014.pdf · JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014 EFFECTIVE

LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

63

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 2936 - 2940 23.05 - - - - - - - - - - - 23.05 18.05 13.05 8.05 3.05 - - - - - - 2941 - 2945 23.35 - - - - - - - - - - - 23.35 18.35 13.35 8.35 3.35 - - - - - - 2946 - 2950 23.65 - - - - - - - - - - - 23.65 18.65 13.65 8.65 3.65 - - - - - - 2951 - 2955 23.95 - - - - - - - - - - - 23.95 18.95 13.95 8.95 3.95 - - - - - - 2956 - 2960 24.25 - - - - - - - - - - - 24.25 19.25 14.25 9.25 4.25 - - - - - - 2961 - 2965 24.55 - - - - - - - - - - - 24.55 19.55 14.55 9.55 4.55 - - - - - - 2966 - 2970 24.85 - - - - - - - - - - - 24.85 19.85 14.85 9.85 4.85 - - - - - - 2971 - 2975 25.15 - - - - - - - - - - - 25.15 20.15 15.15 10.15 5.15 - - - - - - 2976 - 2980 25.45 - - - - - - - - - - - 25.45 20.45 15.45 10.45 5.45 - - - - - - 2981 - 2985 25.75 - - - - - - - - - - - 25.75 20.75 15.75 10.75 5.75 - - - - - - 2986 - 2990 26.05 - - - - - - - - - - - 26.05 21.05 16.05 11.05 6.05 1.05 - - - - - 2991 - 2995 26.35 - - - - - - - - - - - 26.35 21.35 16.35 11.35 6.35 1.35 - - - - - 2996 - 3000 26.65 - - - - - - - - - - - 26.65 21.65 16.65 11.65 6.65 1.65 - - - - - 3001 - 3005 26.95 - - - - - - - - - - - 26.95 21.95 16.95 11.95 6.95 1.95 - - - - - 3006 - 3010 27.25 - - - - - - - - - - - 27.25 22.25 17.25 12.25 7.25 2.25 - - - - - 3011 - 3015 27.55 - - - - - - - - - - - 27.55 22.55 17.55 12.55 7.55 2.55 - - - - - 3016 - 3020 27.85 - - - - - - - - - - - 27.85 22.85 17.85 12.85 7.85 2.85 - - - - - 3021 - 3025 28.15 - - - - - - - - - - - 28.15 23.15 18.15 13.15 8.15 3.15 - - - - - 3026 - 3030 28.45 - - - - - - - - - - - 28.45 23.45 18.45 13.45 8.45 3.45 - - - - - 3031 - 3035 28.75 - - - - - - - - - - - 28.75 23.75 18.75 13.75 8.75 3.75 - - - - - 3036 - 3040 29.05 - - - - - - - - - - - 29.05 24.05 19.05 14.05 9.05 4.05 - - - - - 3041 - 3045 29.35 - - - - - - - - - - - 29.35 24.35 19.35 14.35 9.35 4.35 - - - - - 3046 - 3050 29.65 - - - - - - - - - - - 29.65 24.65 19.65 14.65 9.65 4.65 - - - - - 3051 - 3055 29.95 - - - - - - - - - - - 29.95 24.95 19.95 14.95 9.95 4.95 - - - - - 3056 - 3060 30.25 - - - - - - - - - - - 30.25 25.25 20.25 15.25 10.25 5.25 - - - - -

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P.U. (A) 35

64

3061 - 3065 30.55 - - - - - - - - - - - 30.55 25.55 20.55 15.55 10.55 5.55 - - - - - 3066 - 3070 30.85 - - - - - - - - - - - 30.85 25.85 20.85 15.85 10.85 5.85 - - - - - 3071 - 3075 31.15 - - - - - - - - - - - 31.15 26.15 21.15 16.15 11.15 6.15 1.15 - - - - 3076 - 3080 31.45 - - - - - - - - - - - 31.45 26.45 21.45 16.45 11.45 6.45 1.45 - - - - 3081 - 3085 31.75 - - - - - - - - - - - 31.75 26.75 21.75 16.75 11.75 6.75 1.75 - - - - 3086 - 3090 32.05 - - - - - - - - - - - 32.05 27.05 22.05 17.05 12.05 7.05 2.05 - - - - 3091 - 3095 32.35 - - - - - - - - - - - 32.35 27.35 22.35 17.35 12.35 7.35 2.35 - - - - 3096 - 3100 32.65 - - - - - - - - - - - 32.65 27.65 22.65 17.65 12.65 7.65 2.65 - - - - 3101 - 3105 32.95 - - - - - - - - - - - 32.95 27.95 22.95 17.95 12.95 7.95 2.95 - - - - 3106 - 3110 33.25 - - - - - - - - - - - 33.25 28.25 23.25 18.25 13.25 8.25 3.25 - - - - 3111 - 3115 33.55 - - - - - - - - - - - 33.55 28.55 23.55 18.55 13.55 8.55 3.55 - - - - 3116 - 3120 33.85 - - - - - - - - - - - 33.85 28.85 23.85 18.85 13.85 8.85 3.85 - - - - 3121 - 3125 34.15 - - - - - - - - - - - 34.15 29.15 24.15 19.15 14.15 9.15 4.15 - - - - 3126 - 3130 34.45 - - - - - - - - - - - 34.45 29.45 24.45 19.45 14.45 9.45 4.45 - - - - 3131 - 3135 34.75 - - - - - - - - - - - 34.75 29.75 24.75 19.75 14.75 9.75 4.75 - - - - 3136 - 3140 35.05 - - - - - - - - - - - 35.05 30.05 25.05 20.05 15.05 10.05 5.05 - - - - 3141 - 3145 35.35 - - - - - - - - - - - 35.35 30.35 25.35 20.35 15.35 10.35 5.35 - - - - 3146 - 3150 35.65 - - - - - - - - - - - 35.65 30.65 25.65 20.65 15.65 10.65 5.65 - - - - 3151 - 3155 35.95 - - - - - - - - - - - 35.95 30.95 25.95 20.95 15.95 10.95 5.95 - - - - 3156 - 3160 36.25 - - - - - - - - - - - 36.25 31.25 26.25 21.25 16.25 11.25 6.25 1.25 - - - 3161 - 3165 36.55 - - - - - - - - - - - 36.55 31.55 26.55 21.55 16.55 11.55 6.55 1.55 - - - 3166 - 3170 36.85 - - - - - - - - - - - 36.85 31.85 26.85 21.85 16.85 11.85 6.85 1.85 - - - 3171 - 3175 37.15 - - - - - - - - - - - 37.15 32.15 27.15 22.15 17.15 12.15 7.15 2.15 - - - 3176 - 3180 37.45 - - - - - - - - - - - 37.45 32.45 27.45 22.45 17.45 12.45 7.45 2.45 - - - 3181 - 3185 37.75 - - - - - - - - - - - 37.75 32.75 27.75 22.75 17.75 12.75 7.75 2.75 - - - 3186 - 3190 38.05 - - - - - - - - - - - 38.05 33.05 28.05 23.05 18.05 13.05 8.05 3.05 - - - 3191 - 3195 38.35 - - - - - - - - - - - 38.35 33.35 28.35 23.35 18.35 13.35 8.35 3.35 - - - 3196 - 3200 38.65 - - - - - - - - - - - 38.65 33.65 28.65 23.65 18.65 13.65 8.65 3.65 - - - 3201 - 3205 38.95 - - - - - - - - - - - 38.95 33.95 28.95 23.95 18.95 13.95 8.95 3.95 - - - 3206 - 3210 39.25 - - - - - - - - - - - 39.25 34.25 29.25 24.25 19.25 14.25 9.25 4.25 - - - 3211 - 3215 39.55 - - - - - - - - - - - 39.55 34.55 29.55 24.55 19.55 14.55 9.55 4.55 - - - 3216 - 3220 39.85 - - - - - - - - - - - 39.85 34.85 29.85 24.85 19.85 14.85 9.85 4.85 - - - 3221 - 3225 40.15 - - - - - - - - - - - 40.15 35.15 30.15 25.15 20.15 15.15 10.15 5.15 - - - 3226 - 3230 40.45 - - - - - - - - - - - 40.45 35.45 30.45 25.45 20.45 15.45 10.45 5.45 - - - 3231 - 3235 40.75 - - - - - - - - - - - 40.75 35.75 30.75 25.75 20.75 15.75 10.75 5.75 - - - 3236 - 3240 41.05 - - - - - - - - - - - 41.05 36.05 31.05 26.05 21.05 16.05 11.05 6.05 1.05 - - 3241 - 3245 41.35 - - - - - - - - - - - 41.35 36.35 31.35 26.35 21.35 16.35 11.35 6.35 1.35 - - 3246 - 3250 41.65 - - - - - - - - - - - 41.65 36.65 31.65 26.65 21.65 16.65 11.65 6.65 1.65 - - 3251 - 3255 41.95 - - - - - - - - - - - 41.95 36.95 31.95 26.95 21.95 16.95 11.95 6.95 1.95 - - 3256 - 3260 42.25 - - - - - - - - - - - 42.25 37.25 32.25 27.25 22.25 17.25 12.25 7.25 2.25 - - 3261 - 3265 42.55 - - - - - - - - - - - 42.55 37.55 32.55 27.55 22.55 17.55 12.55 7.55 2.55 - - 3266 - 3270 42.85 - - - - - - - - - - - 42.85 37.85 32.85 27.85 22.85 17.85 12.85 7.85 2.85 - - 3271 - 3275 43.15 - - - - - - - - - - - 43.15 38.15 33.15 28.15 23.15 18.15 13.15 8.15 3.15 - - 3276 - 3280 43.45 - - - - - - - - - - - 43.45 38.45 33.45 28.45 23.45 18.45 13.45 8.45 3.45 - - 3281 - 3285 43.75 - - - - - - - - - - - 43.75 38.75 33.75 28.75 23.75 18.75 13.75 8.75 3.75 - - 3286 - 3290 44.05 - - - - - - - - - - - 44.05 39.05 34.05 29.05 24.05 19.05 14.05 9.05 4.05 - - 3291 - 3295 44.35 - - - - - - - - - - - 44.35 39.35 34.35 29.35 24.35 19.35 14.35 9.35 4.35 - - 3296 - 3300 44.65 - - - - - - - - - - - 44.65 39.65 34.65 29.65 24.65 19.65 14.65 9.65 4.65 - -

Page 6: JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF …lampiran1.hasil.gov.my/pdf/pdfam/Jadual2014.pdf · JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014 EFFECTIVE

LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

65

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 3301 - 3305 44.95 - - - - - - - - - - - 44.95 39.95 34.95 29.95 24.95 19.95 14.95 9.95 4.95 - - 3306 - 3310 45.25 - - - - - - - - - - - 45.25 40.25 35.25 30.25 25.25 20.25 15.25 10.25 5.25 - - 3311 - 3315 45.55 - - - - - - - - - - - 45.55 40.55 35.55 30.55 25.55 20.55 15.55 10.55 5.55 - - 3316 - 3320 45.85 - - - - - - - - - - - 45.85 40.85 35.85 30.85 25.85 20.85 15.85 10.85 5.85 - - 3321 - 3325 46.15 - - - - - - - - - - - 46.15 41.15 36.15 31.15 26.15 21.15 16.15 11.15 6.15 1.15 - 3326 - 3330 46.45 - - - - - - - - - - - 46.45 41.45 36.45 31.45 26.45 21.45 16.45 11.45 6.45 1.45 - 3331 - 3335 46.75 - - - - - - - - - - - 46.75 41.75 36.75 31.75 26.75 21.75 16.75 11.75 6.75 1.75 - 3336 - 3340 47.05 - - - - - - - - - - - 47.05 42.05 37.05 32.05 27.05 22.05 17.05 12.05 7.05 2.05 - 3341 - 3345 47.35 - - - - - - - - - - - 47.35 42.35 37.35 32.35 27.35 22.35 17.35 12.35 7.35 2.35 - 3346 - 3350 47.65 - - - - - - - - - - - 47.65 42.65 37.65 32.65 27.65 22.65 17.65 12.65 7.65 2.65 - 3351 - 3355 47.95 - - - - - - - - - - - 47.95 42.95 37.95 32.95 27.95 22.95 17.95 12.95 7.95 2.95 - 3356 - 3360 48.25 - - - - - - - - - - - 48.25 43.25 38.25 33.25 28.25 23.25 18.25 13.25 8.25 3.25 - 3361 - 3365 48.55 - - - - - - - - - - - 48.55 43.55 38.55 33.55 28.55 23.55 18.55 13.55 8.55 3.55 - 3366 - 3370 48.85 - - - - - - - - - - - 48.85 43.85 38.85 33.85 28.85 23.85 18.85 13.85 8.85 3.85 - 3371 - 3375 49.15 - - - - - - - - - - - 49.15 44.15 39.15 34.15 29.15 24.15 19.15 14.15 9.15 4.15 - 3376 - 3380 49.45 1.15 - - - - - - - - - - 49.45 44.45 39.45 34.45 29.45 24.45 19.45 14.45 9.45 4.45 - 3381 - 3385 49.75 1.45 - - - - - - - - - - 49.75 44.75 39.75 34.75 29.75 24.75 19.75 14.75 9.75 4.75 - 3386 - 3390 50.05 1.75 - - - - - - - - - - 50.05 45.05 40.05 35.05 30.05 25.05 20.05 15.05 10.05 5.05 - 3391 - 3395 50.35 2.05 - - - - - - - - - - 50.35 45.35 40.35 35.35 30.35 25.35 20.35 15.35 10.35 5.35 - 3396 - 3400 50.65 2.35 - - - - - - - - - - 50.65 45.65 40.65 35.65 30.65 25.65 20.65 15.65 10.65 5.65 - 3401 - 3405 50.95 2.65 - - - - - - - - - - 50.95 45.95 40.95 35.95 30.95 25.95 20.95 15.95 10.95 5.95 - 3406 - 3410 51.25 2.95 - - - - - - - - - - 51.25 46.25 41.25 36.25 31.25 26.25 21.25 16.25 11.25 6.25 1.25 3411 - 3415 51.55 3.25 - - - - - - - - - - 51.55 46.55 41.55 36.55 31.55 26.55 21.55 16.55 11.55 6.55 1.55 3416 - 3420 51.85 3.55 - - - - - - - - - - 51.85 46.85 41.85 36.85 31.85 26.85 21.85 16.85 11.85 6.85 1.85 3421 - 3425 52.15 3.85 - - - - - - - - - - 52.15 47.15 42.15 37.15 32.15 27.15 22.15 17.15 12.15 7.15 2.15

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P.U. (A) 35

66

3426 - 3430 52.45 4.15 - - - - - - - - - - 52.45 47.45 42.45 37.45 32.45 27.45 22.45 17.45 12.45 7.45 2.45 3431 - 3435 52.75 4.45 - - - - - - - - - - 52.75 47.75 42.75 37.75 32.75 27.75 22.75 17.75 12.75 7.75 2.75 3436 - 3440 53.05 4.75 - - - - - - - - - - 53.05 48.05 43.05 38.05 33.05 28.05 23.05 18.05 13.05 8.05 3.05 3441 - 3445 53.35 5.05 - - - - - - - - - - 53.35 48.35 43.35 38.35 33.35 28.35 23.35 18.35 13.35 8.35 3.35 3446 - 3450 53.65 5.35 - - - - - - - - - - 53.65 48.65 43.65 38.65 33.65 28.65 23.65 18.65 13.65 8.65 3.65 3451 - 3455 53.95 5.65 - - - - - - - - - - 53.95 48.95 43.95 38.95 33.95 28.95 23.95 18.95 13.95 8.95 3.95 3456 - 3460 54.25 5.95 - - - - - - - - - - 54.25 49.25 44.25 39.25 34.25 29.25 24.25 19.25 14.25 9.25 4.25 3461 - 3465 54.55 6.25 1.25 - - - - - - - - - 54.55 49.55 44.55 39.55 34.55 29.55 24.55 19.55 14.55 9.55 4.55 3466 - 3470 54.85 6.55 1.55 - - - - - - - - - 54.85 49.85 44.85 39.85 34.85 29.85 24.85 19.85 14.85 9.85 4.85 3471 - 3475 55.15 6.85 1.85 - - - - - - - - - 55.15 50.15 45.15 40.15 35.15 30.15 25.15 20.15 15.15 10.15 5.15 3476 - 3480 55.45 7.15 2.15 - - - - - - - - - 55.45 50.45 45.45 40.45 35.45 30.45 25.45 20.45 15.45 10.45 5.45 3481 - 3485 55.75 7.45 2.45 - - - - - - - - - 55.75 50.75 45.75 40.75 35.75 30.75 25.75 20.75 15.75 10.75 5.75 3486 - 3490 56.05 7.75 2.75 - - - - - - - - - 56.05 51.05 46.05 41.05 36.05 31.05 26.05 21.05 16.05 11.05 6.05 3491 - 3495 56.35 8.05 3.05 - - - - - - - - - 56.35 51.35 46.35 41.35 36.35 31.35 26.35 21.35 16.35 11.35 6.35 3496 - 3500 56.65 8.35 3.35 - - - - - - - - - 56.65 51.65 46.65 41.65 36.65 31.65 26.65 21.65 16.65 11.65 6.65 3501 - 3505 56.95 8.65 3.65 - - - - - - - - - 56.95 51.95 46.95 41.95 36.95 31.95 26.95 21.95 16.95 11.95 6.95 3506 - 3510 57.25 8.95 3.95 - - - - - - - - - 57.25 52.25 47.25 42.25 37.25 32.25 27.25 22.25 17.25 12.25 7.25 3511 - 3515 57.55 9.25 4.25 - - - - - - - - - 57.55 52.55 47.55 42.55 37.55 32.55 27.55 22.55 17.55 12.55 7.55 3516 - 3520 57.85 9.55 4.55 - - - - - - - - - 57.85 52.85 47.85 42.85 37.85 32.85 27.85 22.85 17.85 12.85 7.85 3521 - 3525 58.15 9.85 4.85 - - - - - - - - - 58.15 53.15 48.15 43.15 38.15 33.15 28.15 23.15 18.15 13.15 8.15 3526 - 3530 58.45 10.15 5.15 - - - - - - - - - 58.45 53.45 48.45 43.45 38.45 33.45 28.45 23.45 18.45 13.45 8.45 3531 - 3535 58.75 10.45 5.45 - - - - - - - - - 58.75 53.75 48.75 43.75 38.75 33.75 28.75 23.75 18.75 13.75 8.75 3536 - 3540 59.05 10.75 5.75 - - - - - - - - - 59.05 54.05 49.05 44.05 39.05 34.05 29.05 24.05 19.05 14.05 9.05 3541 - 3545 59.35 11.05 6.05 1.05 - - - - - - - - 59.35 54.35 49.35 44.35 39.35 34.35 29.35 24.35 19.35 14.35 9.35 3546 - 3550 59.65 11.35 6.35 1.35 - - - - - - - - 59.65 54.65 49.65 44.65 39.65 34.65 29.65 24.65 19.65 14.65 9.65 3551 - 3555 59.95 11.65 6.65 1.65 - - - - - - - - 59.95 54.95 49.95 44.95 39.95 34.95 29.95 24.95 19.95 14.95 9.95 3556 - 3560 60.25 11.95 6.95 1.95 - - - - - - - - 60.25 55.25 50.25 45.25 40.25 35.25 30.25 25.25 20.25 15.25 10.25 3561 - 3565 60.55 12.25 7.25 2.25 - - - - - - - - 60.55 55.55 50.55 45.55 40.55 35.55 30.55 25.55 20.55 15.55 10.55 3566 - 3570 60.85 12.55 7.55 2.55 - - - - - - - - 60.85 55.85 50.85 45.85 40.85 35.85 30.85 25.85 20.85 15.85 10.85 3571 - 3575 61.15 12.85 7.85 2.85 - - - - - - - - 61.15 56.15 51.15 46.15 41.15 36.15 31.15 26.15 21.15 16.15 11.15 3576 - 3580 61.45 13.15 8.15 3.15 - - - - - - - - 61.45 56.45 51.45 46.45 41.45 36.45 31.45 26.45 21.45 16.45 11.45 3581 - 3585 61.75 13.45 8.45 3.45 - - - - - - - - 61.75 56.75 51.75 46.75 41.75 36.75 31.75 26.75 21.75 16.75 11.75 3586 - 3590 62.05 13.75 8.75 3.75 - - - - - - - - 62.05 57.05 52.05 47.05 42.05 37.05 32.05 27.05 22.05 17.05 12.05 3591 - 3595 62.35 14.05 9.05 4.05 - - - - - - - - 62.35 57.35 52.35 47.35 42.35 37.35 32.35 27.35 22.35 17.35 12.35 3596 - 3600 62.65 14.35 9.35 4.35 - - - - - - - - 62.65 57.65 52.65 47.65 42.65 37.65 32.65 27.65 22.65 17.65 12.65 3601 - 3605 62.95 14.65 9.65 4.65 - - - - - - - - 62.95 57.95 52.95 47.95 42.95 37.95 32.95 27.95 22.95 17.95 12.95 3606 - 3610 63.25 14.95 9.95 4.95 - - - - - - - - 63.25 58.25 53.25 48.25 43.25 38.25 33.25 28.25 23.25 18.25 13.25 3611 - 3615 63.55 15.25 10.25 5.25 - - - - - - - - 63.55 58.55 53.55 48.55 43.55 38.55 33.55 28.55 23.55 18.55 13.55 3616 - 3620 63.85 15.55 10.55 5.55 - - - - - - - - 63.85 58.85 53.85 48.85 43.85 38.85 33.85 28.85 23.85 18.85 13.85 3621 - 3625 64.15 15.85 10.85 5.85 - - - - - - - - 64.15 59.15 54.15 49.15 44.15 39.15 34.15 29.15 24.15 19.15 14.15 3626 - 3630 64.45 16.15 11.15 6.15 1.15 - - - - - - - 64.45 59.45 54.45 49.45 44.45 39.45 34.45 29.45 24.45 19.45 14.45 3631 - 3635 64.75 16.45 11.45 6.45 1.45 - - - - - - - 64.75 59.75 54.75 49.75 44.75 39.75 34.75 29.75 24.75 19.75 14.75 3636 - 3640 65.05 16.75 11.75 6.75 1.75 - - - - - - - 65.05 60.05 55.05 50.05 45.05 40.05 35.05 30.05 25.05 20.05 15.05 3641 - 3645 65.35 17.05 12.05 7.05 2.05 - - - - - - - 65.35 60.35 55.35 50.35 45.35 40.35 35.35 30.35 25.35 20.35 15.35 3646 - 3650 65.65 17.35 12.35 7.35 2.35 - - - - - - - 65.65 60.65 55.65 50.65 45.65 40.65 35.65 30.65 25.65 20.65 15.65 3651 - 3655 65.95 17.65 12.65 7.65 2.65 - - - - - - - 65.95 60.95 55.95 50.95 45.95 40.95 35.95 30.95 25.95 20.95 15.95 3656 - 3660 66.25 17.95 12.95 7.95 2.95 - - - - - - - 66.25 61.25 56.25 51.25 46.25 41.25 36.25 31.25 26.25 21.25 16.25 3661 - 3665 66.55 18.25 13.25 8.25 3.25 - - - - - - - 66.55 61.55 56.55 51.55 46.55 41.55 36.55 31.55 26.55 21.55 16.55

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

67

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 3666 - 3670 100.35 18.55 13.55 8.55 3.55 - - - - - - - 100.35 61.85 56.85 51.85 46.85 41.85 36.85 31.85 26.85 21.85 16.85 3671 - 3675 100.90 18.85 13.85 8.85 3.85 - - - - - - - 100.90 62.15 57.15 52.15 47.15 42.15 37.15 32.15 27.15 22.15 17.15 3676 - 3680 101.45 19.15 14.15 9.15 4.15 - - - - - - - 101.45 62.45 57.45 52.45 47.45 42.45 37.45 32.45 27.45 22.45 17.45 3681 - 3685 102.00 19.45 14.45 9.45 4.45 - - - - - - - 102.00 62.75 57.75 52.75 47.75 42.75 37.75 32.75 27.75 22.75 17.75 3686 - 3690 102.55 19.75 14.75 9.75 4.75 - - - - - - - 102.55 63.05 58.05 53.05 48.05 43.05 38.05 33.05 28.05 23.05 18.05 3691 - 3695 103.10 20.05 15.05 10.05 5.05 - - - - - - - 103.10 63.35 58.35 53.35 48.35 43.35 38.35 33.35 28.35 23.35 18.35 3696 - 3700 103.65 20.35 15.35 10.35 5.35 - - - - - - - 103.65 63.65 58.65 53.65 48.65 43.65 38.65 33.65 28.65 23.65 18.65 3701 - 3705 104.20 20.65 15.65 10.65 5.65 - - - - - - - 104.20 63.95 58.95 53.95 48.95 43.95 38.95 33.95 28.95 23.95 18.95 3706 - 3710 104.75 20.95 15.95 10.95 5.95 - - - - - - - 104.75 64.25 59.25 54.25 49.25 44.25 39.25 34.25 29.25 24.25 19.25 3711 - 3715 105.30 21.25 16.25 11.25 6.25 1.25 - - - - - - 105.30 64.55 59.55 54.55 49.55 44.55 39.55 34.55 29.55 24.55 19.55 3716 - 3720 105.85 21.55 16.55 11.55 6.55 1.55 - - - - - - 105.85 64.85 59.85 54.85 49.85 44.85 39.85 34.85 29.85 24.85 19.85 3721 - 3725 106.40 21.85 16.85 11.85 6.85 1.85 - - - - - - 106.40 65.15 60.15 55.15 50.15 45.15 40.15 35.15 30.15 25.15 20.15 3726 - 3730 106.95 22.15 17.15 12.15 7.15 2.15 - - - - - - 106.95 65.45 60.45 55.45 50.45 45.45 40.45 35.45 30.45 25.45 20.45 3731 - 3735 107.50 22.45 17.45 12.45 7.45 2.45 - - - - - - 107.50 65.75 60.75 55.75 50.75 45.75 40.75 35.75 30.75 25.75 20.75 3736 - 3740 108.05 22.75 17.75 12.75 7.75 2.75 - - - - - - 108.05 66.05 61.05 56.05 51.05 46.05 41.05 36.05 31.05 26.05 21.05 3741 - 3745 108.60 23.05 18.05 13.05 8.05 3.05 - - - - - - 108.60 66.35 61.35 56.35 51.35 46.35 41.35 36.35 31.35 26.35 21.35 3746 - 3750 109.15 23.35 18.35 13.35 8.35 3.35 - - - - - - 109.15 66.65 61.65 56.65 51.65 46.65 41.65 36.65 31.65 26.65 21.65 3751 - 3755 109.70 23.65 18.65 13.65 8.65 3.65 - - - - - - 109.70 100.55 61.95 56.95 51.95 46.95 41.95 36.95 31.95 26.95 21.95 3756 - 3760 110.25 23.95 18.95 13.95 8.95 3.95 - - - - - - 110.25 101.10 62.25 57.25 52.25 47.25 42.25 37.25 32.25 27.25 22.25 3761 - 3765 110.80 24.25 19.25 14.25 9.25 4.25 - - - - - - 110.80 101.65 62.55 57.55 52.55 47.55 42.55 37.55 32.55 27.55 22.55 3766 - 3770 111.35 24.55 19.55 14.55 9.55 4.55 - - - - - - 111.35 102.20 62.85 57.85 52.85 47.85 42.85 37.85 32.85 27.85 22.85 3771 - 3775 111.90 24.85 19.85 14.85 9.85 4.85 - - - - - - 111.90 102.75 63.15 58.15 53.15 48.15 43.15 38.15 33.15 28.15 23.15 3776 - 3780 112.45 25.15 20.15 15.15 10.15 5.15 - - - - - - 112.45 103.30 63.45 58.45 53.45 48.45 43.45 38.45 33.45 28.45 23.45 3781 - 3785 113.00 25.45 20.45 15.45 10.45 5.45 - - - - - - 113.00 103.85 63.75 58.75 53.75 48.75 43.75 38.75 33.75 28.75 23.75 3786 - 3790 113.55 25.75 20.75 15.75 10.75 5.75 - - - - - - 113.55 104.40 64.05 59.05 54.05 49.05 44.05 39.05 34.05 29.05 24.05

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P.U. (A) 35

68

3791 - 3795 114.10 26.05 21.05 16.05 11.05 6.05 1.05 - - - - - 114.10 104.95 64.35 59.35 54.35 49.35 44.35 39.35 34.35 29.35 24.35 3796 - 3800 114.65 26.35 21.35 16.35 11.35 6.35 1.35 - - - - - 114.65 105.50 64.65 59.65 54.65 49.65 44.65 39.65 34.65 29.65 24.65 3801 - 3805 115.20 26.65 21.65 16.65 11.65 6.65 1.65 - - - - - 115.20 106.05 64.95 59.95 54.95 49.95 44.95 39.95 34.95 29.95 24.95 3806 - 3810 115.75 26.95 21.95 16.95 11.95 6.95 1.95 - - - - - 115.75 106.60 65.25 60.25 55.25 50.25 45.25 40.25 35.25 30.25 25.25 3811 - 3815 116.30 27.25 22.25 17.25 12.25 7.25 2.25 - - - - - 116.30 107.15 65.55 60.55 55.55 50.55 45.55 40.55 35.55 30.55 25.55 3816 - 3820 116.85 27.55 22.55 17.55 12.55 7.55 2.55 - - - - - 116.85 107.70 65.85 60.85 55.85 50.85 45.85 40.85 35.85 30.85 25.85 3821 - 3825 117.40 27.85 22.85 17.85 12.85 7.85 2.85 - - - - - 117.40 108.25 66.15 61.15 56.15 51.15 46.15 41.15 36.15 31.15 26.15 3826 - 3830 117.95 28.15 23.15 18.15 13.15 8.15 3.15 - - - - - 117.95 108.80 66.45 61.45 56.45 51.45 46.45 41.45 36.45 31.45 26.45 3831 - 3835 118.50 28.45 23.45 18.45 13.45 8.45 3.45 - - - - - 118.50 109.35 100.20 61.75 56.75 51.75 46.75 41.75 36.75 31.75 26.75 3836 - 3840 119.05 28.75 23.75 18.75 13.75 8.75 3.75 - - - - - 119.05 109.90 100.75 62.05 57.05 52.05 47.05 42.05 37.05 32.05 27.05 3841 - 3845 119.60 29.05 24.05 19.05 14.05 9.05 4.05 - - - - - 119.60 110.45 101.30 62.35 57.35 52.35 47.35 42.35 37.35 32.35 27.35 3846 - 3850 120.15 29.35 24.35 19.35 14.35 9.35 4.35 - - - - - 120.15 111.00 101.85 62.65 57.65 52.65 47.65 42.65 37.65 32.65 27.65 3851 - 3855 120.70 29.65 24.65 19.65 14.65 9.65 4.65 - - - - - 120.70 111.55 102.40 62.95 57.95 52.95 47.95 42.95 37.95 32.95 27.95 3856 - 3860 121.25 29.95 24.95 19.95 14.95 9.95 4.95 - - - - - 121.25 112.10 102.95 63.25 58.25 53.25 48.25 43.25 38.25 33.25 28.25 3861 - 3865 121.80 30.25 25.25 20.25 15.25 10.25 5.25 - - - - - 121.80 112.65 103.50 63.55 58.55 53.55 48.55 43.55 38.55 33.55 28.55 3866 - 3870 122.35 30.55 25.55 20.55 15.55 10.55 5.55 - - - - - 122.35 113.20 104.05 63.85 58.85 53.85 48.85 43.85 38.85 33.85 28.85 3871 - 3875 122.90 30.85 25.85 20.85 15.85 10.85 5.85 - - - - - 122.90 113.75 104.60 64.15 59.15 54.15 49.15 44.15 39.15 34.15 29.15 3876 - 3880 123.45 31.15 26.15 21.15 16.15 11.15 6.15 1.15 - - - - 123.45 114.30 105.15 64.45 59.45 54.45 49.45 44.45 39.45 34.45 29.45 3881 - 3885 124.00 31.45 26.45 21.45 16.45 11.45 6.45 1.45 - - - - 124.00 114.85 105.70 64.75 59.75 54.75 49.75 44.75 39.75 34.75 29.75 3886 - 3890 124.55 31.75 26.75 21.75 16.75 11.75 6.75 1.75 - - - - 124.55 115.40 106.25 65.05 60.05 55.05 50.05 45.05 40.05 35.05 30.05 3891 - 3895 125.10 32.05 27.05 22.05 17.05 12.05 7.05 2.05 - - - - 125.10 115.95 106.80 65.35 60.35 55.35 50.35 45.35 40.35 35.35 30.35 3896 - 3900 125.65 32.35 27.35 22.35 17.35 12.35 7.35 2.35 - - - - 125.65 116.50 107.35 65.65 60.65 55.65 50.65 45.65 40.65 35.65 30.65 3901 - 3905 126.20 32.65 27.65 22.65 17.65 12.65 7.65 2.65 - - - - 126.20 117.05 107.90 65.95 60.95 55.95 50.95 45.95 40.95 35.95 30.95 3906 - 3910 126.75 32.95 27.95 22.95 17.95 12.95 7.95 2.95 - - - - 126.75 117.60 108.45 66.25 61.25 56.25 51.25 46.25 41.25 36.25 31.25 3911 - 3915 127.30 33.25 28.25 23.25 18.25 13.25 8.25 3.25 - - - - 127.30 118.15 109.00 66.55 61.55 56.55 51.55 46.55 41.55 36.55 31.55 3916 - 3920 127.85 100.35 28.55 23.55 18.55 13.55 8.55 3.55 - - - - 127.85 118.70 109.55 100.35 61.85 56.85 51.85 46.85 41.85 36.85 31.85 3921 - 3925 128.40 100.90 28.85 23.85 18.85 13.85 8.85 3.85 - - - - 128.40 119.25 110.10 100.90 62.15 57.15 52.15 47.15 42.15 37.15 32.15 3926 - 3930 128.95 101.45 29.15 24.15 19.15 14.15 9.15 4.15 - - - - 128.95 119.80 110.65 101.45 62.45 57.45 52.45 47.45 42.45 37.45 32.45 3931 - 3935 129.50 102.00 29.45 24.45 19.45 14.45 9.45 4.45 - - - - 129.50 120.35 111.20 102.00 62.75 57.75 52.75 47.75 42.75 37.75 32.75 3936 - 3940 130.05 102.55 29.75 24.75 19.75 14.75 9.75 4.75 - - - - 130.05 120.90 111.75 102.55 63.05 58.05 53.05 48.05 43.05 38.05 33.05 3941 - 3945 130.60 103.10 30.05 25.05 20.05 15.05 10.05 5.05 - - - - 130.60 121.45 112.30 103.10 63.35 58.35 53.35 48.35 43.35 38.35 33.35 3946 - 3950 131.15 103.65 30.35 25.35 20.35 15.35 10.35 5.35 - - - - 131.15 122.00 112.85 103.65 63.65 58.65 53.65 48.65 43.65 38.65 33.65 3951 - 3955 131.70 104.20 30.65 25.65 20.65 15.65 10.65 5.65 - - - - 131.70 122.55 113.40 104.20 63.95 58.95 53.95 48.95 43.95 38.95 33.95 3956 - 3960 132.25 104.75 30.95 25.95 20.95 15.95 10.95 5.95 - - - - 132.25 123.10 113.95 104.75 64.25 59.25 54.25 49.25 44.25 39.25 34.25 3961 - 3965 132.80 105.30 31.25 26.25 21.25 16.25 11.25 6.25 1.25 - - - 132.80 123.65 114.50 105.30 64.55 59.55 54.55 49.55 44.55 39.55 34.55 3966 - 3970 133.35 105.85 31.55 26.55 21.55 16.55 11.55 6.55 1.55 - - - 133.35 124.20 115.05 105.85 64.85 59.85 54.85 49.85 44.85 39.85 34.85 3971 - 3975 133.90 106.40 31.85 26.85 21.85 16.85 11.85 6.85 1.85 - - - 133.90 124.75 115.60 106.40 65.15 60.15 55.15 50.15 45.15 40.15 35.15 3976 - 3980 134.45 106.95 32.15 27.15 22.15 17.15 12.15 7.15 2.15 - - - 134.45 125.30 116.15 106.95 65.45 60.45 55.45 50.45 45.45 40.45 35.45 3981 - 3985 135.00 107.50 32.45 27.45 22.45 17.45 12.45 7.45 2.45 - - - 135.00 125.85 116.70 107.50 65.75 60.75 55.75 50.75 45.75 40.75 35.75 3986 - 3990 135.55 108.05 32.75 27.75 22.75 17.75 12.75 7.75 2.75 - - - 135.55 126.40 117.25 108.05 66.05 61.05 56.05 51.05 46.05 41.05 36.05 3991 - 3995 136.10 108.60 33.05 28.05 23.05 18.05 13.05 8.05 3.05 - - - 136.10 126.95 117.80 108.60 66.35 61.35 56.35 51.35 46.35 41.35 36.35 3996 - 4000 136.65 109.15 33.35 28.35 23.35 18.35 13.35 8.35 3.35 - - - 136.65 127.50 118.35 109.15 66.65 61.65 56.65 51.65 46.65 41.65 36.65 4001 - 4005 137.20 109.70 100.55 28.65 23.65 18.65 13.65 8.65 3.65 - - - 137.20 128.05 118.90 109.70 100.55 61.95 56.95 51.95 46.95 41.95 36.95 4006 - 4010 137.75 110.25 101.10 28.95 23.95 18.95 13.95 8.95 3.95 - - - 137.75 128.60 119.45 110.25 101.10 62.25 57.25 52.25 47.25 42.25 37.25 4011 - 4015 138.30 110.80 101.65 29.25 24.25 19.25 14.25 9.25 4.25 - - - 138.30 129.15 120.00 110.80 101.65 62.55 57.55 52.55 47.55 42.55 37.55 4016 - 4020 138.85 111.35 102.20 29.55 24.55 19.55 14.55 9.55 4.55 - - - 138.85 129.70 120.55 111.35 102.20 62.85 57.85 52.85 47.85 42.85 37.85 4021 - 4025 139.40 111.90 102.75 29.85 24.85 19.85 14.85 9.85 4.85 - - - 139.40 130.25 121.10 111.90 102.75 63.15 58.15 53.15 48.15 43.15 38.15 4026 - 4030 139.95 112.45 103.30 30.15 25.15 20.15 15.15 10.15 5.15 - - - 139.95 130.80 121.65 112.45 103.30 63.45 58.45 53.45 48.45 43.45 38.45

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

69

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 4031 - 4035 140.50 113.00 103.85 30.45 25.45 20.45 15.45 10.45 5.45 - - - 140.50 131.35 122.20 113.00 103.85 63.75 58.75 53.75 48.75 43.75 38.75 4036 - 4040 141.05 113.55 104.40 30.75 25.75 20.75 15.75 10.75 5.75 - - - 141.05 131.90 122.75 113.55 104.40 64.05 59.05 54.05 49.05 44.05 39.05 4041 - 4045 141.60 114.10 104.95 31.05 26.05 21.05 16.05 11.05 6.05 1.05 - - 141.60 132.45 123.30 114.10 104.95 64.35 59.35 54.35 49.35 44.35 39.35 4046 - 4050 142.15 114.65 105.50 31.35 26.35 21.35 16.35 11.35 6.35 1.35 - - 142.15 133.00 123.85 114.65 105.50 64.65 59.65 54.65 49.65 44.65 39.65 4051 - 4055 142.70 115.20 106.05 31.65 26.65 21.65 16.65 11.65 6.65 1.65 - - 142.70 133.55 124.40 115.20 106.05 64.95 59.95 54.95 49.95 44.95 39.95 4056 - 4060 143.25 115.75 106.60 31.95 26.95 21.95 16.95 11.95 6.95 1.95 - - 143.25 134.10 124.95 115.75 106.60 65.25 60.25 55.25 50.25 45.25 40.25 4061 - 4065 143.80 116.30 107.15 32.25 27.25 22.25 17.25 12.25 7.25 2.25 - - 143.80 134.65 125.50 116.30 107.15 65.55 60.55 55.55 50.55 45.55 40.55 4066 - 4070 144.35 116.85 107.70 32.55 27.55 22.55 17.55 12.55 7.55 2.55 - - 144.35 135.20 126.05 116.85 107.70 65.85 60.85 55.85 50.85 45.85 40.85 4071 - 4075 144.90 117.40 108.25 32.85 27.85 22.85 17.85 12.85 7.85 2.85 - - 144.90 135.75 126.60 117.40 108.25 66.15 61.15 56.15 51.15 46.15 41.15 4076 - 4080 145.45 117.95 108.80 33.15 28.15 23.15 18.15 13.15 8.15 3.15 - - 145.45 136.30 127.15 117.95 108.80 66.45 61.45 56.45 51.45 46.45 41.45 4081 - 4085 146.00 118.50 109.35 100.20 28.45 23.45 18.45 13.45 8.45 3.45 - - 146.00 136.85 127.70 118.50 109.35 100.20 61.75 56.75 51.75 46.75 41.75 4086 - 4090 146.55 119.05 109.90 100.75 28.75 23.75 18.75 13.75 8.75 3.75 - - 146.55 137.40 128.25 119.05 109.90 100.75 62.05 57.05 52.05 47.05 42.05 4091 - 4095 147.10 119.60 110.45 101.30 29.05 24.05 19.05 14.05 9.05 4.05 - - 147.10 137.95 128.80 119.60 110.45 101.30 62.35 57.35 52.35 47.35 42.35 4096 - 4100 147.65 120.15 111.00 101.85 29.35 24.35 19.35 14.35 9.35 4.35 - - 147.65 138.50 129.35 120.15 111.00 101.85 62.65 57.65 52.65 47.65 42.65 4101 - 4105 148.20 120.70 111.55 102.40 29.65 24.65 19.65 14.65 9.65 4.65 - - 148.20 139.05 129.90 120.70 111.55 102.40 62.95 57.95 52.95 47.95 42.95 4106 - 4110 148.75 121.25 112.10 102.95 29.95 24.95 19.95 14.95 9.95 4.95 - - 148.75 139.60 130.45 121.25 112.10 102.95 63.25 58.25 53.25 48.25 43.25 4111 - 4115 149.30 121.80 112.65 103.50 30.25 25.25 20.25 15.25 10.25 5.25 - - 149.30 140.15 131.00 121.80 112.65 103.50 63.55 58.55 53.55 48.55 43.55 4116 - 4120 149.85 122.35 113.20 104.05 30.55 25.55 20.55 15.55 10.55 5.55 - - 149.85 140.70 131.55 122.35 113.20 104.05 63.85 58.85 53.85 48.85 43.85 4121 - 4125 150.40 122.90 113.75 104.60 30.85 25.85 20.85 15.85 10.85 5.85 - - 150.40 141.25 132.10 122.90 113.75 104.60 64.15 59.15 54.15 49.15 44.15 4126 - 4130 150.95 123.45 114.30 105.15 31.15 26.15 21.15 16.15 11.15 6.15 1.15 - 150.95 141.80 132.65 123.45 114.30 105.15 64.45 59.45 54.45 49.45 44.45 4131 - 4135 151.50 124.00 114.85 105.70 31.45 26.45 21.45 16.45 11.45 6.45 1.45 - 151.50 142.35 133.20 124.00 114.85 105.70 64.75 59.75 54.75 49.75 44.75 4136 - 4140 152.05 124.55 115.40 106.25 31.75 26.75 21.75 16.75 11.75 6.75 1.75 - 152.05 142.90 133.75 124.55 115.40 106.25 65.05 60.05 55.05 50.05 45.05 4141 - 4145 152.60 125.10 115.95 106.80 32.05 27.05 22.05 17.05 12.05 7.05 2.05 - 152.60 143.45 134.30 125.10 115.95 106.80 65.35 60.35 55.35 50.35 45.35 4146 - 4150 153.15 125.65 116.50 107.35 32.35 27.35 22.35 17.35 12.35 7.35 2.35 - 153.15 144.00 134.85 125.65 116.50 107.35 65.65 60.65 55.65 50.65 45.65 4151 - 4155 153.70 126.20 117.05 107.90 32.65 27.65 22.65 17.65 12.65 7.65 2.65 - 153.70 144.55 135.40 126.20 117.05 107.90 65.95 60.95 55.95 50.95 45.95

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P.U. (A) 35

70

4156 - 4160 154.25 126.75 117.60 108.45 32.95 27.95 22.95 17.95 12.95 7.95 2.95 - 154.25 145.10 135.95 126.75 117.60 108.45 66.25 61.25 56.25 51.25 46.25 4161 - 4165 154.80 127.30 118.15 109.00 33.25 28.25 23.25 18.25 13.25 8.25 3.25 - 154.80 145.65 136.50 127.30 118.15 109.00 66.55 61.55 56.55 51.55 46.55 4166 - 4170 155.35 127.85 118.70 109.55 100.35 28.55 23.55 18.55 13.55 8.55 3.55 - 155.35 146.20 137.05 127.85 118.70 109.55 100.35 61.85 56.85 51.85 46.85 4171 - 4175 155.90 128.40 119.25 110.10 100.90 28.85 23.85 18.85 13.85 8.85 3.85 - 155.90 146.75 137.60 128.40 119.25 110.10 100.90 62.15 57.15 52.15 47.15 4176 - 4180 156.45 128.95 119.80 110.65 101.45 29.15 24.15 19.15 14.15 9.15 4.15 - 156.45 147.30 138.15 128.95 119.80 110.65 101.45 62.45 57.45 52.45 47.45 4181 - 4185 157.00 129.50 120.35 111.20 102.00 29.45 24.45 19.45 14.45 9.45 4.45 - 157.00 147.85 138.70 129.50 120.35 111.20 102.00 62.75 57.75 52.75 47.75 4186 - 4190 157.55 130.05 120.90 111.75 102.55 29.75 24.75 19.75 14.75 9.75 4.75 - 157.55 148.40 139.25 130.05 120.90 111.75 102.55 63.05 58.05 53.05 48.05 4191 - 4195 158.10 130.60 121.45 112.30 103.10 30.05 25.05 20.05 15.05 10.05 5.05 - 158.10 148.95 139.80 130.60 121.45 112.30 103.10 63.35 58.35 53.35 48.35 4196 - 4200 158.65 131.15 122.00 112.85 103.65 30.35 25.35 20.35 15.35 10.35 5.35 - 158.65 149.50 140.35 131.15 122.00 112.85 103.65 63.65 58.65 53.65 48.65 4201 - 4205 159.20 131.70 122.55 113.40 104.20 30.65 25.65 20.65 15.65 10.65 5.65 - 159.20 150.05 140.90 131.70 122.55 113.40 104.20 63.95 58.95 53.95 48.95 4206 - 4210 159.75 132.25 123.10 113.95 104.75 30.95 25.95 20.95 15.95 10.95 5.95 - 159.75 150.60 141.45 132.25 123.10 113.95 104.75 64.25 59.25 54.25 49.25 4211 - 4215 160.30 132.80 123.65 114.50 105.30 31.25 26.25 21.25 16.25 11.25 6.25 1.25 160.30 151.15 142.00 132.80 123.65 114.50 105.30 64.55 59.55 54.55 49.55 4216 - 4220 160.85 133.35 124.20 115.05 105.85 31.55 26.55 21.55 16.55 11.55 6.55 1.55 160.85 151.70 142.55 133.35 124.20 115.05 105.85 64.85 59.85 54.85 49.85 4221 - 4225 161.40 133.90 124.75 115.60 106.40 31.85 26.85 21.85 16.85 11.85 6.85 1.85 161.40 152.25 143.10 133.90 124.75 115.60 106.40 65.15 60.15 55.15 50.15 4226 - 4230 161.95 134.45 125.30 116.15 106.95 32.15 27.15 22.15 17.15 12.15 7.15 2.15 161.95 152.80 143.65 134.45 125.30 116.15 106.95 65.45 60.45 55.45 50.45 4231 - 4235 162.50 135.00 125.85 116.70 107.50 32.45 27.45 22.45 17.45 12.45 7.45 2.45 162.50 153.35 144.20 135.00 125.85 116.70 107.50 65.75 60.75 55.75 50.75 4236 - 4240 163.05 135.55 126.40 117.25 108.05 32.75 27.75 22.75 17.75 12.75 7.75 2.75 163.05 153.90 144.75 135.55 126.40 117.25 108.05 66.05 61.05 56.05 51.05 4241 - 4245 163.60 136.10 126.95 117.80 108.60 33.05 28.05 23.05 18.05 13.05 8.05 3.05 163.60 154.45 145.30 136.10 126.95 117.80 108.60 66.35 61.35 56.35 51.35 4246 - 4250 164.15 136.65 127.50 118.35 109.15 33.35 28.35 23.35 18.35 13.35 8.35 3.35 164.15 155.00 145.85 136.65 127.50 118.35 109.15 66.65 61.65 56.65 51.65 4251 - 4255 164.70 137.20 128.05 118.90 109.70 100.55 28.65 23.65 18.65 13.65 8.65 3.65 164.70 155.55 146.40 137.20 128.05 118.90 109.70 100.55 61.95 56.95 51.95 4256 - 4260 165.25 137.75 128.60 119.45 110.25 101.10 28.95 23.95 18.95 13.95 8.95 3.95 165.25 156.10 146.95 137.75 128.60 119.45 110.25 101.10 62.25 57.25 52.25 4261 - 4265 165.80 138.30 129.15 120.00 110.80 101.65 29.25 24.25 19.25 14.25 9.25 4.25 165.80 156.65 147.50 138.30 129.15 120.00 110.80 101.65 62.55 57.55 52.55 4266 - 4270 166.35 138.85 129.70 120.55 111.35 102.20 29.55 24.55 19.55 14.55 9.55 4.55 166.35 157.20 148.05 138.85 129.70 120.55 111.35 102.20 62.85 57.85 52.85 4271 - 4275 166.90 139.40 130.25 121.10 111.90 102.75 29.85 24.85 19.85 14.85 9.85 4.85 166.90 157.75 148.60 139.40 130.25 121.10 111.90 102.75 63.15 58.15 53.15 4276 - 4280 167.45 139.95 130.80 121.65 112.45 103.30 30.15 25.15 20.15 15.15 10.15 5.15 167.45 158.30 149.15 139.95 130.80 121.65 112.45 103.30 63.45 58.45 53.45 4281 - 4285 168.00 140.50 131.35 122.20 113.00 103.85 30.45 25.45 20.45 15.45 10.45 5.45 168.00 158.85 149.70 140.50 131.35 122.20 113.00 103.85 63.75 58.75 53.75 4286 - 4290 168.55 141.05 131.90 122.75 113.55 104.40 30.75 25.75 20.75 15.75 10.75 5.75 168.55 159.40 150.25 141.05 131.90 122.75 113.55 104.40 64.05 59.05 54.05 4291 - 4295 169.10 141.60 132.45 123.30 114.10 104.95 31.05 26.05 21.05 16.05 11.05 6.05 169.10 159.95 150.80 141.60 132.45 123.30 114.10 104.95 64.35 59.35 54.35 4296 - 4300 169.65 142.15 133.00 123.85 114.65 105.50 31.35 26.35 21.35 16.35 11.35 6.35 169.65 160.50 151.35 142.15 133.00 123.85 114.65 105.50 64.65 59.65 54.65 4301 - 4305 170.20 142.70 133.55 124.40 115.20 106.05 31.65 26.65 21.65 16.65 11.65 6.65 170.20 161.05 151.90 142.70 133.55 124.40 115.20 106.05 64.95 59.95 54.95 4306 - 4310 170.75 143.25 134.10 124.95 115.75 106.60 31.95 26.95 21.95 16.95 11.95 6.95 170.75 161.60 152.45 143.25 134.10 124.95 115.75 106.60 65.25 60.25 55.25 4311 - 4315 171.30 143.80 134.65 125.50 116.30 107.15 32.25 27.25 22.25 17.25 12.25 7.25 171.30 162.15 153.00 143.80 134.65 125.50 116.30 107.15 65.55 60.55 55.55 4316 - 4320 171.85 144.35 135.20 126.05 116.85 107.70 32.55 27.55 22.55 17.55 12.55 7.55 171.85 162.70 153.55 144.35 135.20 126.05 116.85 107.70 65.85 60.85 55.85 4321 - 4325 172.40 144.90 135.75 126.60 117.40 108.25 32.85 27.85 22.85 17.85 12.85 7.85 172.40 163.25 154.10 144.90 135.75 126.60 117.40 108.25 66.15 61.15 56.15 4326 - 4330 172.95 145.45 136.30 127.15 117.95 108.80 33.15 28.15 23.15 18.15 13.15 8.15 172.95 163.80 154.65 145.45 136.30 127.15 117.95 108.80 66.45 61.45 56.45 4331 - 4335 173.50 146.00 136.85 127.70 118.50 109.35 100.20 28.45 23.45 18.45 13.45 8.45 173.50 164.35 155.20 146.00 136.85 127.70 118.50 109.35 100.20 61.75 56.75 4336 - 4340 174.05 146.55 137.40 128.25 119.05 109.90 100.75 28.75 23.75 18.75 13.75 8.75 174.05 164.90 155.75 146.55 137.40 128.25 119.05 109.90 100.75 62.05 57.05 4341 - 4345 174.60 147.10 137.95 128.80 119.60 110.45 101.30 29.05 24.05 19.05 14.05 9.05 174.60 165.45 156.30 147.10 137.95 128.80 119.60 110.45 101.30 62.35 57.35 4346 - 4350 175.15 147.65 138.50 129.35 120.15 111.00 101.85 29.35 24.35 19.35 14.35 9.35 175.15 166.00 156.85 147.65 138.50 129.35 120.15 111.00 101.85 62.65 57.65 4351 - 4355 175.70 148.20 139.05 129.90 120.70 111.55 102.40 29.65 24.65 19.65 14.65 9.65 175.70 166.55 157.40 148.20 139.05 129.90 120.70 111.55 102.40 62.95 57.95 4356 - 4360 176.25 148.75 139.60 130.45 121.25 112.10 102.95 29.95 24.95 19.95 14.95 9.95 176.25 167.10 157.95 148.75 139.60 130.45 121.25 112.10 102.95 63.25 58.25 4361 - 4365 176.80 149.30 140.15 131.00 121.80 112.65 103.50 30.25 25.25 20.25 15.25 10.25 176.80 167.65 158.50 149.30 140.15 131.00 121.80 112.65 103.50 63.55 58.55 4366 - 4370 177.35 149.85 140.70 131.55 122.35 113.20 104.05 30.55 25.55 20.55 15.55 10.55 177.35 168.20 159.05 149.85 140.70 131.55 122.35 113.20 104.05 63.85 58.85 4371 - 4375 177.90 150.40 141.25 132.10 122.90 113.75 104.60 30.85 25.85 20.85 15.85 10.85 177.90 168.75 159.60 150.40 141.25 132.10 122.90 113.75 104.60 64.15 59.15 4376 - 4380 178.45 150.95 141.80 132.65 123.45 114.30 105.15 31.15 26.15 21.15 16.15 11.15 178.45 169.30 160.15 150.95 141.80 132.65 123.45 114.30 105.15 64.45 59.45 4381 - 4385 179.00 151.50 142.35 133.20 124.00 114.85 105.70 31.45 26.45 21.45 16.45 11.45 179.00 169.85 160.70 151.50 142.35 133.20 124.00 114.85 105.70 64.75 59.75 4386 - 4390 179.55 152.05 142.90 133.75 124.55 115.40 106.25 31.75 26.75 21.75 16.75 11.75 179.55 170.40 161.25 152.05 142.90 133.75 124.55 115.40 106.25 65.05 60.05 4391 - 4395 180.10 152.60 143.45 134.30 125.10 115.95 106.80 32.05 27.05 22.05 17.05 12.05 180.10 170.95 161.80 152.60 143.45 134.30 125.10 115.95 106.80 65.35 60.35

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

71

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 4396 - 4400 180.65 153.15 144.00 134.85 125.65 116.50 107.35 32.35 27.35 22.35 17.35 12.35 180.65 171.50 162.35 153.15 144.00 134.85 125.65 116.50 107.35 65.65 60.65 4401 - 4405 181.20 153.70 144.55 135.40 126.20 117.05 107.90 32.65 27.65 22.65 17.65 12.65 181.20 172.05 162.90 153.70 144.55 135.40 126.20 117.05 107.90 65.95 60.95 4406 - 4410 181.75 154.25 145.10 135.95 126.75 117.60 108.45 32.95 27.95 22.95 17.95 12.95 181.75 172.60 163.45 154.25 145.10 135.95 126.75 117.60 108.45 66.25 61.25 4411 - 4415 182.30 154.80 145.65 136.50 127.30 118.15 109.00 33.25 28.25 23.25 18.25 13.25 182.30 173.15 164.00 154.80 145.65 136.50 127.30 118.15 109.00 66.55 61.55 4416 - 4420 182.85 155.35 146.20 137.05 127.85 118.70 109.55 100.35 28.55 23.55 18.55 13.55 182.85 173.70 164.55 155.35 146.20 137.05 127.85 118.70 109.55 100.35 61.85 4421 - 4425 183.40 155.90 146.75 137.60 128.40 119.25 110.10 100.90 28.85 23.85 18.85 13.85 183.40 174.25 165.10 155.90 146.75 137.60 128.40 119.25 110.10 100.90 62.15 4426 - 4430 183.95 156.45 147.30 138.15 128.95 119.80 110.65 101.45 29.15 24.15 19.15 14.15 183.95 174.80 165.65 156.45 147.30 138.15 128.95 119.80 110.65 101.45 62.45 4431 - 4435 184.50 157.00 147.85 138.70 129.50 120.35 111.20 102.00 29.45 24.45 19.45 14.45 184.50 175.35 166.20 157.00 147.85 138.70 129.50 120.35 111.20 102.00 62.75 4436 - 4440 185.05 157.55 148.40 139.25 130.05 120.90 111.75 102.55 29.75 24.75 19.75 14.75 185.05 175.90 166.75 157.55 148.40 139.25 130.05 120.90 111.75 102.55 63.05 4441 - 4445 185.60 158.10 148.95 139.80 130.60 121.45 112.30 103.10 30.05 25.05 20.05 15.05 185.60 176.45 167.30 158.10 148.95 139.80 130.60 121.45 112.30 103.10 63.35 4446 - 4450 186.15 158.65 149.50 140.35 131.15 122.00 112.85 103.65 30.35 25.35 20.35 15.35 186.15 177.00 167.85 158.65 149.50 140.35 131.15 122.00 112.85 103.65 63.65 4451 - 4455 186.70 159.20 150.05 140.90 131.70 122.55 113.40 104.20 30.65 25.65 20.65 15.65 186.70 177.55 168.40 159.20 150.05 140.90 131.70 122.55 113.40 104.20 63.95 4456 - 4460 187.25 159.75 150.60 141.45 132.25 123.10 113.95 104.75 30.95 25.95 20.95 15.95 187.25 178.10 168.95 159.75 150.60 141.45 132.25 123.10 113.95 104.75 64.25 4461 - 4465 187.80 160.30 151.15 142.00 132.80 123.65 114.50 105.30 31.25 26.25 21.25 16.25 187.80 178.65 169.50 160.30 151.15 142.00 132.80 123.65 114.50 105.30 64.55 4466 - 4470 188.35 160.85 151.70 142.55 133.35 124.20 115.05 105.85 31.55 26.55 21.55 16.55 188.35 179.20 170.05 160.85 151.70 142.55 133.35 124.20 115.05 105.85 64.85 4471 - 4475 188.90 161.40 152.25 143.10 133.90 124.75 115.60 106.40 31.85 26.85 21.85 16.85 188.90 179.75 170.60 161.40 152.25 143.10 133.90 124.75 115.60 106.40 65.15 4476 - 4480 189.45 161.95 152.80 143.65 134.45 125.30 116.15 106.95 32.15 27.15 22.15 17.15 189.45 180.30 171.15 161.95 152.80 143.65 134.45 125.30 116.15 106.95 65.45 4481 - 4485 190.00 162.50 153.35 144.20 135.00 125.85 116.70 107.50 32.45 27.45 22.45 17.45 190.00 180.85 171.70 162.50 153.35 144.20 135.00 125.85 116.70 107.50 65.75 4486 - 4490 190.55 163.05 153.90 144.75 135.55 126.40 117.25 108.05 32.75 27.75 22.75 17.75 190.55 181.40 172.25 163.05 153.90 144.75 135.55 126.40 117.25 108.05 66.05 4491 - 4495 191.10 163.60 154.45 145.30 136.10 126.95 117.80 108.60 33.05 28.05 23.05 18.05 191.10 181.95 172.80 163.60 154.45 145.30 136.10 126.95 117.80 108.60 66.35 4496 - 4500 191.65 164.15 155.00 145.85 136.65 127.50 118.35 109.15 33.35 28.35 23.35 18.35 191.65 182.50 173.35 164.15 155.00 145.85 136.65 127.50 118.35 109.15 66.65 4501 - 4505 192.20 164.70 155.55 146.40 137.20 128.05 118.90 109.70 100.55 28.65 23.65 18.65 192.20 183.05 173.90 164.70 155.55 146.40 137.20 128.05 118.90 109.70 100.55 4506 - 4510 192.75 165.25 156.10 146.95 137.75 128.60 119.45 110.25 101.10 28.95 23.95 18.95 192.75 183.60 174.45 165.25 156.10 146.95 137.75 128.60 119.45 110.25 101.10 4511 - 4515 193.30 165.80 156.65 147.50 138.30 129.15 120.00 110.80 101.65 29.25 24.25 19.25 193.30 184.15 175.00 165.80 156.65 147.50 138.30 129.15 120.00 110.80 101.65 4516 - 4520 193.85 166.35 157.20 148.05 138.85 129.70 120.55 111.35 102.20 29.55 24.55 19.55 193.85 184.70 175.55 166.35 157.20 148.05 138.85 129.70 120.55 111.35 102.20

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P.U. (A) 35

72

4521 - 4525 194.40 166.90 157.75 148.60 139.40 130.25 121.10 111.90 102.75 29.85 24.85 19.85 194.40 185.25 176.10 166.90 157.75 148.60 139.40 130.25 121.10 111.90 102.75 4526 - 4530 194.95 167.45 158.30 149.15 139.95 130.80 121.65 112.45 103.30 30.15 25.15 20.15 194.95 185.80 176.65 167.45 158.30 149.15 139.95 130.80 121.65 112.45 103.30 4531 - 4535 195.50 168.00 158.85 149.70 140.50 131.35 122.20 113.00 103.85 30.45 25.45 20.45 195.50 186.35 177.20 168.00 158.85 149.70 140.50 131.35 122.20 113.00 103.85 4536 - 4540 196.05 168.55 159.40 150.25 141.05 131.90 122.75 113.55 104.40 30.75 25.75 20.75 196.05 186.90 177.75 168.55 159.40 150.25 141.05 131.90 122.75 113.55 104.40 4541 - 4545 196.60 169.10 159.95 150.80 141.60 132.45 123.30 114.10 104.95 31.05 26.05 21.05 196.60 187.45 178.30 169.10 159.95 150.80 141.60 132.45 123.30 114.10 104.95 4546 - 4550 197.15 169.65 160.50 151.35 142.15 133.00 123.85 114.65 105.50 31.35 26.35 21.35 197.15 188.00 178.85 169.65 160.50 151.35 142.15 133.00 123.85 114.65 105.50 4551 - 4555 197.70 170.20 161.05 151.90 142.70 133.55 124.40 115.20 106.05 31.65 26.65 21.65 197.70 188.55 179.40 170.20 161.05 151.90 142.70 133.55 124.40 115.20 106.05 4556 - 4560 198.25 170.75 161.60 152.45 143.25 134.10 124.95 115.75 106.60 31.95 26.95 21.95 198.25 189.10 179.95 170.75 161.60 152.45 143.25 134.10 124.95 115.75 106.60 4561 - 4565 198.80 171.30 162.15 153.00 143.80 134.65 125.50 116.30 107.15 32.25 27.25 22.25 198.80 189.65 180.50 171.30 162.15 153.00 143.80 134.65 125.50 116.30 107.15 4566 - 4570 199.35 171.85 162.70 153.55 144.35 135.20 126.05 116.85 107.70 32.55 27.55 22.55 199.35 190.20 181.05 171.85 162.70 153.55 144.35 135.20 126.05 116.85 107.70 4571 - 4575 199.90 172.40 163.25 154.10 144.90 135.75 126.60 117.40 108.25 32.85 27.85 22.85 199.90 190.75 181.60 172.40 163.25 154.10 144.90 135.75 126.60 117.40 108.25 4576 - 4580 200.45 172.95 163.80 154.65 145.45 136.30 127.15 117.95 108.80 33.15 28.15 23.15 200.45 191.30 182.15 172.95 163.80 154.65 145.45 136.30 127.15 117.95 108.80 4581 - 4585 201.00 173.50 164.35 155.20 146.00 136.85 127.70 118.50 109.35 100.20 28.45 23.45 201.00 191.85 182.70 173.50 164.35 155.20 146.00 136.85 127.70 118.50 109.35 4586 - 4590 201.55 174.05 164.90 155.75 146.55 137.40 128.25 119.05 109.90 100.75 28.75 23.75 201.55 192.40 183.25 174.05 164.90 155.75 146.55 137.40 128.25 119.05 109.90 4591 - 4595 202.10 174.60 165.45 156.30 147.10 137.95 128.80 119.60 110.45 101.30 29.05 24.05 202.10 192.95 183.80 174.60 165.45 156.30 147.10 137.95 128.80 119.60 110.45 4596 - 4600 202.65 175.15 166.00 156.85 147.65 138.50 129.35 120.15 111.00 101.85 29.35 24.35 202.65 193.50 184.35 175.15 166.00 156.85 147.65 138.50 129.35 120.15 111.00 4601 - 4605 203.20 175.70 166.55 157.40 148.20 139.05 129.90 120.70 111.55 102.40 29.65 24.65 203.20 194.05 184.90 175.70 166.55 157.40 148.20 139.05 129.90 120.70 111.55 4606 - 4610 203.75 176.25 167.10 157.95 148.75 139.60 130.45 121.25 112.10 102.95 29.95 24.95 203.75 194.60 185.45 176.25 167.10 157.95 148.75 139.60 130.45 121.25 112.10 4611 - 4615 204.30 176.80 167.65 158.50 149.30 140.15 131.00 121.80 112.65 103.50 30.25 25.25 204.30 195.15 186.00 176.80 167.65 158.50 149.30 140.15 131.00 121.80 112.65 4616 - 4620 204.85 177.35 168.20 159.05 149.85 140.70 131.55 122.35 113.20 104.05 30.55 25.55 204.85 195.70 186.55 177.35 168.20 159.05 149.85 140.70 131.55 122.35 113.20 4621 - 4625 205.40 177.90 168.75 159.60 150.40 141.25 132.10 122.90 113.75 104.60 30.85 25.85 205.40 196.25 187.10 177.90 168.75 159.60 150.40 141.25 132.10 122.90 113.75 4626 - 4630 205.95 178.45 169.30 160.15 150.95 141.80 132.65 123.45 114.30 105.15 31.15 26.15 205.95 196.80 187.65 178.45 169.30 160.15 150.95 141.80 132.65 123.45 114.30 4631 - 4635 206.50 179.00 169.85 160.70 151.50 142.35 133.20 124.00 114.85 105.70 31.45 26.45 206.50 197.35 188.20 179.00 169.85 160.70 151.50 142.35 133.20 124.00 114.85 4636 - 4640 207.05 179.55 170.40 161.25 152.05 142.90 133.75 124.55 115.40 106.25 31.75 26.75 207.05 197.90 188.75 179.55 170.40 161.25 152.05 142.90 133.75 124.55 115.40 4641 - 4645 207.60 180.10 170.95 161.80 152.60 143.45 134.30 125.10 115.95 106.80 32.05 27.05 207.60 198.45 189.30 180.10 170.95 161.80 152.60 143.45 134.30 125.10 115.95 4646 - 4650 208.15 180.65 171.50 162.35 153.15 144.00 134.85 125.65 116.50 107.35 32.35 27.35 208.15 199.00 189.85 180.65 171.50 162.35 153.15 144.00 134.85 125.65 116.50 4651 - 4655 208.70 181.20 172.05 162.90 153.70 144.55 135.40 126.20 117.05 107.90 32.65 27.65 208.70 199.55 190.40 181.20 172.05 162.90 153.70 144.55 135.40 126.20 117.05 4656 - 4660 209.25 181.75 172.60 163.45 154.25 145.10 135.95 126.75 117.60 108.45 32.95 27.95 209.25 200.10 190.95 181.75 172.60 163.45 154.25 145.10 135.95 126.75 117.60 4661 - 4665 209.80 182.30 173.15 164.00 154.80 145.65 136.50 127.30 118.15 109.00 33.25 28.25 209.80 200.65 191.50 182.30 173.15 164.00 154.80 145.65 136.50 127.30 118.15 4666 - 4670 210.35 182.85 173.70 164.55 155.35 146.20 137.05 127.85 118.70 109.55 100.35 28.55 210.35 201.20 192.05 182.85 173.70 164.55 155.35 146.20 137.05 127.85 118.70 4671 - 4675 210.90 183.40 174.25 165.10 155.90 146.75 137.60 128.40 119.25 110.10 100.90 28.85 210.90 201.75 192.60 183.40 174.25 165.10 155.90 146.75 137.60 128.40 119.25 4676 - 4680 211.45 183.95 174.80 165.65 156.45 147.30 138.15 128.95 119.80 110.65 101.45 29.15 211.45 202.30 193.15 183.95 174.80 165.65 156.45 147.30 138.15 128.95 119.80 4681 - 4685 212.00 184.50 175.35 166.20 157.00 147.85 138.70 129.50 120.35 111.20 102.00 29.45 212.00 202.85 193.70 184.50 175.35 166.20 157.00 147.85 138.70 129.50 120.35 4686 - 4690 212.55 185.05 175.90 166.75 157.55 148.40 139.25 130.05 120.90 111.75 102.55 29.75 212.55 203.40 194.25 185.05 175.90 166.75 157.55 148.40 139.25 130.05 120.90 4691 - 4695 213.10 185.60 176.45 167.30 158.10 148.95 139.80 130.60 121.45 112.30 103.10 30.05 213.10 203.95 194.80 185.60 176.45 167.30 158.10 148.95 139.80 130.60 121.45 4696 - 4700 213.65 186.15 177.00 167.85 158.65 149.50 140.35 131.15 122.00 112.85 103.65 30.35 213.65 204.50 195.35 186.15 177.00 167.85 158.65 149.50 140.35 131.15 122.00 4701 - 4705 214.20 186.70 177.55 168.40 159.20 150.05 140.90 131.70 122.55 113.40 104.20 30.65 214.20 205.05 195.90 186.70 177.55 168.40 159.20 150.05 140.90 131.70 122.55 4706 - 4710 214.75 187.25 178.10 168.95 159.75 150.60 141.45 132.25 123.10 113.95 104.75 30.95 214.75 205.60 196.45 187.25 178.10 168.95 159.75 150.60 141.45 132.25 123.10 4711 - 4715 215.30 187.80 178.65 169.50 160.30 151.15 142.00 132.80 123.65 114.50 105.30 31.25 215.30 206.15 197.00 187.80 178.65 169.50 160.30 151.15 142.00 132.80 123.65 4716 - 4720 215.85 188.35 179.20 170.05 160.85 151.70 142.55 133.35 124.20 115.05 105.85 31.55 215.85 206.70 197.55 188.35 179.20 170.05 160.85 151.70 142.55 133.35 124.20 4721 - 4725 216.40 188.90 179.75 170.60 161.40 152.25 143.10 133.90 124.75 115.60 106.40 31.85 216.40 207.25 198.10 188.90 179.75 170.60 161.40 152.25 143.10 133.90 124.75 4726 - 4730 216.95 189.45 180.30 171.15 161.95 152.80 143.65 134.45 125.30 116.15 106.95 32.15 216.95 207.80 198.65 189.45 180.30 171.15 161.95 152.80 143.65 134.45 125.30 4731 - 4735 217.50 190.00 180.85 171.70 162.50 153.35 144.20 135.00 125.85 116.70 107.50 32.45 217.50 208.35 199.20 190.00 180.85 171.70 162.50 153.35 144.20 135.00 125.85 4736 - 4740 218.05 190.55 181.40 172.25 163.05 153.90 144.75 135.55 126.40 117.25 108.05 32.75 218.05 208.90 199.75 190.55 181.40 172.25 163.05 153.90 144.75 135.55 126.40 4741 - 4745 218.60 191.10 181.95 172.80 163.60 154.45 145.30 136.10 126.95 117.80 108.60 33.05 218.60 209.45 200.30 191.10 181.95 172.80 163.60 154.45 145.30 136.10 126.95 4746 - 4750 219.15 191.65 182.50 173.35 164.15 155.00 145.85 136.65 127.50 118.35 109.15 33.35 219.15 210.00 200.85 191.65 182.50 173.35 164.15 155.00 145.85 136.65 127.50 4751 - 4755 219.70 192.20 183.05 173.90 164.70 155.55 146.40 137.20 128.05 118.90 109.70 100.55 219.70 210.55 201.40 192.20 183.05 173.90 164.70 155.55 146.40 137.20 128.05 4756 - 4760 220.25 192.75 183.60 174.45 165.25 156.10 146.95 137.75 128.60 119.45 110.25 101.10 220.25 211.10 201.95 192.75 183.60 174.45 165.25 156.10 146.95 137.75 128.60

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

73

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 4761 - 4765 220.80 193.30 184.15 175.00 165.80 156.65 147.50 138.30 129.15 120.00 110.80 101.65 220.80 211.65 202.50 193.30 184.15 175.00 165.80 156.65 147.50 138.30 129.15 4766 - 4770 221.35 193.85 184.70 175.55 166.35 157.20 148.05 138.85 129.70 120.55 111.35 102.20 221.35 212.20 203.05 193.85 184.70 175.55 166.35 157.20 148.05 138.85 129.70 4771 - 4775 221.90 194.40 185.25 176.10 166.90 157.75 148.60 139.40 130.25 121.10 111.90 102.75 221.90 212.75 203.60 194.40 185.25 176.10 166.90 157.75 148.60 139.40 130.25 4776 - 4780 222.45 194.95 185.80 176.65 167.45 158.30 149.15 139.95 130.80 121.65 112.45 103.30 222.45 213.30 204.15 194.95 185.80 176.65 167.45 158.30 149.15 139.95 130.80 4781 - 4785 223.00 195.50 186.35 177.20 168.00 158.85 149.70 140.50 131.35 122.20 113.00 103.85 223.00 213.85 204.70 195.50 186.35 177.20 168.00 158.85 149.70 140.50 131.35 4786 - 4790 223.55 196.05 186.90 177.75 168.55 159.40 150.25 141.05 131.90 122.75 113.55 104.40 223.55 214.40 205.25 196.05 186.90 177.75 168.55 159.40 150.25 141.05 131.90 4791 - 4795 224.10 196.60 187.45 178.30 169.10 159.95 150.80 141.60 132.45 123.30 114.10 104.95 224.10 214.95 205.80 196.60 187.45 178.30 169.10 159.95 150.80 141.60 132.45 4796 - 4800 224.65 197.15 188.00 178.85 169.65 160.50 151.35 142.15 133.00 123.85 114.65 105.50 224.65 215.50 206.35 197.15 188.00 178.85 169.65 160.50 151.35 142.15 133.00 4801 - 4805 225.20 197.70 188.55 179.40 170.20 161.05 151.90 142.70 133.55 124.40 115.20 106.05 225.20 216.05 206.90 197.70 188.55 179.40 170.20 161.05 151.90 142.70 133.55 4806 - 4810 225.75 198.25 189.10 179.95 170.75 161.60 152.45 143.25 134.10 124.95 115.75 106.60 225.75 216.60 207.45 198.25 189.10 179.95 170.75 161.60 152.45 143.25 134.10 4811 - 4815 226.30 198.80 189.65 180.50 171.30 162.15 153.00 143.80 134.65 125.50 116.30 107.15 226.30 217.15 208.00 198.80 189.65 180.50 171.30 162.15 153.00 143.80 134.65 4816 - 4820 226.85 199.35 190.20 181.05 171.85 162.70 153.55 144.35 135.20 126.05 116.85 107.70 226.85 217.70 208.55 199.35 190.20 181.05 171.85 162.70 153.55 144.35 135.20 4821 - 4825 227.40 199.90 190.75 181.60 172.40 163.25 154.10 144.90 135.75 126.60 117.40 108.25 227.40 218.25 209.10 199.90 190.75 181.60 172.40 163.25 154.10 144.90 135.75 4826 - 4830 227.95 200.45 191.30 182.15 172.95 163.80 154.65 145.45 136.30 127.15 117.95 108.80 227.95 218.80 209.65 200.45 191.30 182.15 172.95 163.80 154.65 145.45 136.30 4831 - 4835 228.50 201.00 191.85 182.70 173.50 164.35 155.20 146.00 136.85 127.70 118.50 109.35 228.50 219.35 210.20 201.00 191.85 182.70 173.50 164.35 155.20 146.00 136.85 4836 - 4840 229.05 201.55 192.40 183.25 174.05 164.90 155.75 146.55 137.40 128.25 119.05 109.90 229.05 219.90 210.75 201.55 192.40 183.25 174.05 164.90 155.75 146.55 137.40 4841 - 4845 229.60 202.10 192.95 183.80 174.60 165.45 156.30 147.10 137.95 128.80 119.60 110.45 229.60 220.45 211.30 202.10 192.95 183.80 174.60 165.45 156.30 147.10 137.95 4846 - 4850 230.15 202.65 193.50 184.35 175.15 166.00 156.85 147.65 138.50 129.35 120.15 111.00 230.15 221.00 211.85 202.65 193.50 184.35 175.15 166.00 156.85 147.65 138.50 4851 - 4855 230.70 203.20 194.05 184.90 175.70 166.55 157.40 148.20 139.05 129.90 120.70 111.55 230.70 221.55 212.40 203.20 194.05 184.90 175.70 166.55 157.40 148.20 139.05 4856 - 4860 231.25 203.75 194.60 185.45 176.25 167.10 157.95 148.75 139.60 130.45 121.25 112.10 231.25 222.10 212.95 203.75 194.60 185.45 176.25 167.10 157.95 148.75 139.60 4861 - 4865 231.80 204.30 195.15 186.00 176.80 167.65 158.50 149.30 140.15 131.00 121.80 112.65 231.80 222.65 213.50 204.30 195.15 186.00 176.80 167.65 158.50 149.30 140.15 4866 - 4870 232.35 204.85 195.70 186.55 177.35 168.20 159.05 149.85 140.70 131.55 122.35 113.20 232.35 223.20 214.05 204.85 195.70 186.55 177.35 168.20 159.05 149.85 140.70 4871 - 4875 232.90 205.40 196.25 187.10 177.90 168.75 159.60 150.40 141.25 132.10 122.90 113.75 232.90 223.75 214.60 205.40 196.25 187.10 177.90 168.75 159.60 150.40 141.25 4876 - 4880 233.45 205.95 196.80 187.65 178.45 169.30 160.15 150.95 141.80 132.65 123.45 114.30 233.45 224.30 215.15 205.95 196.80 187.65 178.45 169.30 160.15 150.95 141.80 4881 - 4885 234.00 206.50 197.35 188.20 179.00 169.85 160.70 151.50 142.35 133.20 124.00 114.85 234.00 224.85 215.70 206.50 197.35 188.20 179.00 169.85 160.70 151.50 142.35

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P.U. (A) 35

74

4886 - 4890 234.55 207.05 197.90 188.75 179.55 170.40 161.25 152.05 142.90 133.75 124.55 115.40 234.55 225.40 216.25 207.05 197.90 188.75 179.55 170.40 161.25 152.05 142.90 4891 - 4895 235.10 207.60 198.45 189.30 180.10 170.95 161.80 152.60 143.45 134.30 125.10 115.95 235.10 225.95 216.80 207.60 198.45 189.30 180.10 170.95 161.80 152.60 143.45 4896 - 4900 235.65 208.15 199.00 189.85 180.65 171.50 162.35 153.15 144.00 134.85 125.65 116.50 235.65 226.50 217.35 208.15 199.00 189.85 180.65 171.50 162.35 153.15 144.00 4901 - 4905 236.20 208.70 199.55 190.40 181.20 172.05 162.90 153.70 144.55 135.40 126.20 117.05 236.20 227.05 217.90 208.70 199.55 190.40 181.20 172.05 162.90 153.70 144.55 4906 - 4910 236.75 209.25 200.10 190.95 181.75 172.60 163.45 154.25 145.10 135.95 126.75 117.60 236.75 227.60 218.45 209.25 200.10 190.95 181.75 172.60 163.45 154.25 145.10 4911 - 4915 237.30 209.80 200.65 191.50 182.30 173.15 164.00 154.80 145.65 136.50 127.30 118.15 237.30 228.15 219.00 209.80 200.65 191.50 182.30 173.15 164.00 154.80 145.65 4916 - 4920 238.15 210.35 201.20 192.05 182.85 173.70 164.55 155.35 146.20 137.05 127.85 118.70 238.15 228.70 219.55 210.35 201.20 192.05 182.85 173.70 164.55 155.35 146.20 4921 - 4925 239.10 210.90 201.75 192.60 183.40 174.25 165.10 155.90 146.75 137.60 128.40 119.25 239.10 229.25 220.10 210.90 201.75 192.60 183.40 174.25 165.10 155.90 146.75 4926 - 4930 240.05 211.45 202.30 193.15 183.95 174.80 165.65 156.45 147.30 138.15 128.95 119.80 240.05 229.80 220.65 211.45 202.30 193.15 183.95 174.80 165.65 156.45 147.30 4931 - 4935 241.00 212.00 202.85 193.70 184.50 175.35 166.20 157.00 147.85 138.70 129.50 120.35 241.00 230.35 221.20 212.00 202.85 193.70 184.50 175.35 166.20 157.00 147.85 4936 - 4940 241.95 212.55 203.40 194.25 185.05 175.90 166.75 157.55 148.40 139.25 130.05 120.90 241.95 230.90 221.75 212.55 203.40 194.25 185.05 175.90 166.75 157.55 148.40 4941 - 4945 242.90 213.10 203.95 194.80 185.60 176.45 167.30 158.10 148.95 139.80 130.60 121.45 242.90 231.45 222.30 213.10 203.95 194.80 185.60 176.45 167.30 158.10 148.95 4946 - 4950 243.85 213.65 204.50 195.35 186.15 177.00 167.85 158.65 149.50 140.35 131.15 122.00 243.85 232.00 222.85 213.65 204.50 195.35 186.15 177.00 167.85 158.65 149.50 4951 - 4955 244.80 214.20 205.05 195.90 186.70 177.55 168.40 159.20 150.05 140.90 131.70 122.55 244.80 232.55 223.40 214.20 205.05 195.90 186.70 177.55 168.40 159.20 150.05 4956 - 4960 245.75 214.75 205.60 196.45 187.25 178.10 168.95 159.75 150.60 141.45 132.25 123.10 245.75 233.10 223.95 214.75 205.60 196.45 187.25 178.10 168.95 159.75 150.60 4961 - 4965 246.70 215.30 206.15 197.00 187.80 178.65 169.50 160.30 151.15 142.00 132.80 123.65 246.70 233.65 224.50 215.30 206.15 197.00 187.80 178.65 169.50 160.30 151.15 4966 - 4970 247.65 215.85 206.70 197.55 188.35 179.20 170.05 160.85 151.70 142.55 133.35 124.20 247.65 234.20 225.05 215.85 206.70 197.55 188.35 179.20 170.05 160.85 151.70 4971 - 4975 248.60 216.40 207.25 198.10 188.90 179.75 170.60 161.40 152.25 143.10 133.90 124.75 248.60 234.75 225.60 216.40 207.25 198.10 188.90 179.75 170.60 161.40 152.25 4976 - 4980 249.55 216.95 207.80 198.65 189.45 180.30 171.15 161.95 152.80 143.65 134.45 125.30 249.55 235.30 226.15 216.95 207.80 198.65 189.45 180.30 171.15 161.95 152.80 4981 - 4985 250.50 217.50 208.35 199.20 190.00 180.85 171.70 162.50 153.35 144.20 135.00 125.85 250.50 235.85 226.70 217.50 208.35 199.20 190.00 180.85 171.70 162.50 153.35 4986 - 4990 251.45 218.05 208.90 199.75 190.55 181.40 172.25 163.05 153.90 144.75 135.55 126.40 251.45 236.40 227.25 218.05 208.90 199.75 190.55 181.40 172.25 163.05 153.90 4991 - 4995 252.40 218.60 209.45 200.30 191.10 181.95 172.80 163.60 154.45 145.30 136.10 126.95 252.40 236.95 227.80 218.60 209.45 200.30 191.10 181.95 172.80 163.60 154.45 4996 - 5000 253.35 219.15 210.00 200.85 191.65 182.50 173.35 164.15 155.00 145.85 136.65 127.50 253.35 237.50 228.35 219.15 210.00 200.85 191.65 182.50 173.35 164.15 155.00 5001 - 5005 254.30 219.70 210.55 201.40 192.20 183.05 173.90 164.70 155.55 146.40 137.20 128.05 254.30 238.45 228.90 219.70 210.55 201.40 192.20 183.05 173.90 164.70 155.55 5006 - 5010 255.25 220.25 211.10 201.95 192.75 183.60 174.45 165.25 156.10 146.95 137.75 128.60 255.25 239.40 229.45 220.25 211.10 201.95 192.75 183.60 174.45 165.25 156.10 5011 - 5015 256.20 220.80 211.65 202.50 193.30 184.15 175.00 165.80 156.65 147.50 138.30 129.15 256.20 240.35 230.00 220.80 211.65 202.50 193.30 184.15 175.00 165.80 156.65 5016 - 5020 257.15 221.35 212.20 203.05 193.85 184.70 175.55 166.35 157.20 148.05 138.85 129.70 257.15 241.30 230.55 221.35 212.20 203.05 193.85 184.70 175.55 166.35 157.20 5021 - 5025 258.10 221.90 212.75 203.60 194.40 185.25 176.10 166.90 157.75 148.60 139.40 130.25 258.10 242.25 231.10 221.90 212.75 203.60 194.40 185.25 176.10 166.90 157.75 5026 - 5030 259.05 222.45 213.30 204.15 194.95 185.80 176.65 167.45 158.30 149.15 139.95 130.80 259.05 243.20 231.65 222.45 213.30 204.15 194.95 185.80 176.65 167.45 158.30 5031 - 5035 260.00 223.00 213.85 204.70 195.50 186.35 177.20 168.00 158.85 149.70 140.50 131.35 260.00 244.15 232.20 223.00 213.85 204.70 195.50 186.35 177.20 168.00 158.85 5036 - 5040 260.95 223.55 214.40 205.25 196.05 186.90 177.75 168.55 159.40 150.25 141.05 131.90 260.95 245.10 232.75 223.55 214.40 205.25 196.05 186.90 177.75 168.55 159.40 5041 - 5045 261.90 224.10 214.95 205.80 196.60 187.45 178.30 169.10 159.95 150.80 141.60 132.45 261.90 246.05 233.30 224.10 214.95 205.80 196.60 187.45 178.30 169.10 159.95 5046 - 5050 262.85 224.65 215.50 206.35 197.15 188.00 178.85 169.65 160.50 151.35 142.15 133.00 262.85 247.00 233.85 224.65 215.50 206.35 197.15 188.00 178.85 169.65 160.50 5051 - 5055 263.80 225.20 216.05 206.90 197.70 188.55 179.40 170.20 161.05 151.90 142.70 133.55 263.80 247.95 234.40 225.20 216.05 206.90 197.70 188.55 179.40 170.20 161.05 5056 - 5060 264.75 225.75 216.60 207.45 198.25 189.10 179.95 170.75 161.60 152.45 143.25 134.10 264.75 248.90 234.95 225.75 216.60 207.45 198.25 189.10 179.95 170.75 161.60 5061 - 5065 265.70 226.30 217.15 208.00 198.80 189.65 180.50 171.30 162.15 153.00 143.80 134.65 265.70 249.85 235.50 226.30 217.15 208.00 198.80 189.65 180.50 171.30 162.15 5066 - 5070 266.65 226.85 217.70 208.55 199.35 190.20 181.05 171.85 162.70 153.55 144.35 135.20 266.65 250.80 236.05 226.85 217.70 208.55 199.35 190.20 181.05 171.85 162.70 5071 - 5075 267.60 227.40 218.25 209.10 199.90 190.75 181.60 172.40 163.25 154.10 144.90 135.75 267.60 251.75 236.60 227.40 218.25 209.10 199.90 190.75 181.60 172.40 163.25 5076 - 5080 268.55 227.95 218.80 209.65 200.45 191.30 182.15 172.95 163.80 154.65 145.45 136.30 268.55 252.70 237.15 227.95 218.80 209.65 200.45 191.30 182.15 172.95 163.80 5081 - 5085 269.50 228.50 219.35 210.20 201.00 191.85 182.70 173.50 164.35 155.20 146.00 136.85 269.50 253.65 237.80 228.50 219.35 210.20 201.00 191.85 182.70 173.50 164.35 5086 - 5090 270.45 229.05 219.90 210.75 201.55 192.40 183.25 174.05 164.90 155.75 146.55 137.40 270.45 254.60 238.75 229.05 219.90 210.75 201.55 192.40 183.25 174.05 164.90 5091 - 5095 271.40 229.60 220.45 211.30 202.10 192.95 183.80 174.60 165.45 156.30 147.10 137.95 271.40 255.55 239.70 229.60 220.45 211.30 202.10 192.95 183.80 174.60 165.45 5096 - 5100 272.35 230.15 221.00 211.85 202.65 193.50 184.35 175.15 166.00 156.85 147.65 138.50 272.35 256.50 240.65 230.15 221.00 211.85 202.65 193.50 184.35 175.15 166.00 5101 - 5105 273.30 230.70 221.55 212.40 203.20 194.05 184.90 175.70 166.55 157.40 148.20 139.05 273.30 257.45 241.60 230.70 221.55 212.40 203.20 194.05 184.90 175.70 166.55 5106 - 5110 274.25 231.25 222.10 212.95 203.75 194.60 185.45 176.25 167.10 157.95 148.75 139.60 274.25 258.40 242.55 231.25 222.10 212.95 203.75 194.60 185.45 176.25 167.10 5111 - 5115 275.20 231.80 222.65 213.50 204.30 195.15 186.00 176.80 167.65 158.50 149.30 140.15 275.20 259.35 243.50 231.80 222.65 213.50 204.30 195.15 186.00 176.80 167.65 5116 - 5120 276.15 232.35 223.20 214.05 204.85 195.70 186.55 177.35 168.20 159.05 149.85 140.70 276.15 260.30 244.45 232.35 223.20 214.05 204.85 195.70 186.55 177.35 168.20 5121 - 5125 277.10 232.90 223.75 214.60 205.40 196.25 187.10 177.90 168.75 159.60 150.40 141.25 277.10 261.25 245.40 232.90 223.75 214.60 205.40 196.25 187.10 177.90 168.75

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

75

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 5126 - 5130 278.05 233.45 224.30 215.15 205.95 196.80 187.65 178.45 169.30 160.15 150.95 141.80 278.05 262.20 246.35 233.45 224.30 215.15 205.95 196.80 187.65 178.45 169.30 5131 - 5135 279.00 234.00 224.85 215.70 206.50 197.35 188.20 179.00 169.85 160.70 151.50 142.35 279.00 263.15 247.30 234.00 224.85 215.70 206.50 197.35 188.20 179.00 169.85 5136 - 5140 279.95 234.55 225.40 216.25 207.05 197.90 188.75 179.55 170.40 161.25 152.05 142.90 279.95 264.10 248.25 234.55 225.40 216.25 207.05 197.90 188.75 179.55 170.40 5141 - 5145 280.90 235.10 225.95 216.80 207.60 198.45 189.30 180.10 170.95 161.80 152.60 143.45 280.90 265.05 249.20 235.10 225.95 216.80 207.60 198.45 189.30 180.10 170.95 5146 - 5150 281.85 235.65 226.50 217.35 208.15 199.00 189.85 180.65 171.50 162.35 153.15 144.00 281.85 266.00 250.15 235.65 226.50 217.35 208.15 199.00 189.85 180.65 171.50 5151 - 5155 282.80 236.20 227.05 217.90 208.70 199.55 190.40 181.20 172.05 162.90 153.70 144.55 282.80 266.95 251.10 236.20 227.05 217.90 208.70 199.55 190.40 181.20 172.05 5156 - 5160 283.75 236.75 227.60 218.45 209.25 200.10 190.95 181.75 172.60 163.45 154.25 145.10 283.75 267.90 252.05 236.75 227.60 218.45 209.25 200.10 190.95 181.75 172.60 5161 - 5165 284.70 237.30 228.15 219.00 209.80 200.65 191.50 182.30 173.15 164.00 154.80 145.65 284.70 268.85 253.00 237.30 228.15 219.00 209.80 200.65 191.50 182.30 173.15 5166 - 5170 285.65 238.15 228.70 219.55 210.35 201.20 192.05 182.85 173.70 164.55 155.35 146.20 285.65 269.80 253.95 238.15 228.70 219.55 210.35 201.20 192.05 182.85 173.70 5171 - 5175 286.60 239.10 229.25 220.10 210.90 201.75 192.60 183.40 174.25 165.10 155.90 146.75 286.60 270.75 254.90 239.10 229.25 220.10 210.90 201.75 192.60 183.40 174.25 5176 - 5180 287.55 240.05 229.80 220.65 211.45 202.30 193.15 183.95 174.80 165.65 156.45 147.30 287.55 271.70 255.85 240.05 229.80 220.65 211.45 202.30 193.15 183.95 174.80 5181 - 5185 288.50 241.00 230.35 221.20 212.00 202.85 193.70 184.50 175.35 166.20 157.00 147.85 288.50 272.65 256.80 241.00 230.35 221.20 212.00 202.85 193.70 184.50 175.35 5186 - 5190 289.45 241.95 230.90 221.75 212.55 203.40 194.25 185.05 175.90 166.75 157.55 148.40 289.45 273.60 257.75 241.95 230.90 221.75 212.55 203.40 194.25 185.05 175.90 5191 - 5195 290.40 242.90 231.45 222.30 213.10 203.95 194.80 185.60 176.45 167.30 158.10 148.95 290.40 274.55 258.70 242.90 231.45 222.30 213.10 203.95 194.80 185.60 176.45 5196 - 5200 291.35 243.85 232.00 222.85 213.65 204.50 195.35 186.15 177.00 167.85 158.65 149.50 291.35 275.50 259.65 243.85 232.00 222.85 213.65 204.50 195.35 186.15 177.00 5201 - 5205 292.30 244.80 232.55 223.40 214.20 205.05 195.90 186.70 177.55 168.40 159.20 150.05 292.30 276.45 260.60 244.80 232.55 223.40 214.20 205.05 195.90 186.70 177.55 5206 - 5210 293.25 245.75 233.10 223.95 214.75 205.60 196.45 187.25 178.10 168.95 159.75 150.60 293.25 277.40 261.55 245.75 233.10 223.95 214.75 205.60 196.45 187.25 178.10 5211 - 5215 294.20 246.70 233.65 224.50 215.30 206.15 197.00 187.80 178.65 169.50 160.30 151.15 294.20 278.35 262.50 246.70 233.65 224.50 215.30 206.15 197.00 187.80 178.65 5216 - 5220 295.15 247.65 234.20 225.05 215.85 206.70 197.55 188.35 179.20 170.05 160.85 151.70 295.15 279.30 263.45 247.65 234.20 225.05 215.85 206.70 197.55 188.35 179.20 5221 - 5225 296.10 248.60 234.75 225.60 216.40 207.25 198.10 188.90 179.75 170.60 161.40 152.25 296.10 280.25 264.40 248.60 234.75 225.60 216.40 207.25 198.10 188.90 179.75 5226 - 5230 297.05 249.55 235.30 226.15 216.95 207.80 198.65 189.45 180.30 171.15 161.95 152.80 297.05 281.20 265.35 249.55 235.30 226.15 216.95 207.80 198.65 189.45 180.30 5231 - 5235 298.00 250.50 235.85 226.70 217.50 208.35 199.20 190.00 180.85 171.70 162.50 153.35 298.00 282.15 266.30 250.50 235.85 226.70 217.50 208.35 199.20 190.00 180.85 5236 - 5240 298.95 251.45 236.40 227.25 218.05 208.90 199.75 190.55 181.40 172.25 163.05 153.90 298.95 283.10 267.25 251.45 236.40 227.25 218.05 208.90 199.75 190.55 181.40 5241 - 5245 299.90 252.40 236.95 227.80 218.60 209.45 200.30 191.10 181.95 172.80 163.60 154.45 299.90 284.05 268.20 252.40 236.95 227.80 218.60 209.45 200.30 191.10 181.95 5246 - 5250 300.85 253.35 237.50 228.35 219.15 210.00 200.85 191.65 182.50 173.35 164.15 155.00 300.85 285.00 269.15 253.35 237.50 228.35 219.15 210.00 200.85 191.65 182.50

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P.U. (A) 35

76

5251 - 5255 301.80 254.30 238.45 228.90 219.70 210.55 201.40 192.20 183.05 173.90 164.70 155.55 301.80 285.95 270.10 254.30 238.45 228.90 219.70 210.55 201.40 192.20 183.05 5256 - 5260 302.75 255.25 239.40 229.45 220.25 211.10 201.95 192.75 183.60 174.45 165.25 156.10 302.75 286.90 271.05 255.25 239.40 229.45 220.25 211.10 201.95 192.75 183.60 5261 - 5265 303.70 256.20 240.35 230.00 220.80 211.65 202.50 193.30 184.15 175.00 165.80 156.65 303.70 287.85 272.00 256.20 240.35 230.00 220.80 211.65 202.50 193.30 184.15 5266 - 5270 304.65 257.15 241.30 230.55 221.35 212.20 203.05 193.85 184.70 175.55 166.35 157.20 304.65 288.80 272.95 257.15 241.30 230.55 221.35 212.20 203.05 193.85 184.70 5271 - 5275 305.60 258.10 242.25 231.10 221.90 212.75 203.60 194.40 185.25 176.10 166.90 157.75 305.60 289.75 273.90 258.10 242.25 231.10 221.90 212.75 203.60 194.40 185.25 5276 - 5280 306.55 259.05 243.20 231.65 222.45 213.30 204.15 194.95 185.80 176.65 167.45 158.30 306.55 290.70 274.85 259.05 243.20 231.65 222.45 213.30 204.15 194.95 185.80 5281 - 5285 307.50 260.00 244.15 232.20 223.00 213.85 204.70 195.50 186.35 177.20 168.00 158.85 307.50 291.65 275.80 260.00 244.15 232.20 223.00 213.85 204.70 195.50 186.35 5286 - 5290 308.45 260.95 245.10 232.75 223.55 214.40 205.25 196.05 186.90 177.75 168.55 159.40 308.45 292.60 276.75 260.95 245.10 232.75 223.55 214.40 205.25 196.05 186.90 5291 - 5295 309.40 261.90 246.05 233.30 224.10 214.95 205.80 196.60 187.45 178.30 169.10 159.95 309.40 293.55 277.70 261.90 246.05 233.30 224.10 214.95 205.80 196.60 187.45 5296 - 5300 310.35 262.85 247.00 233.85 224.65 215.50 206.35 197.15 188.00 178.85 169.65 160.50 310.35 294.50 278.65 262.85 247.00 233.85 224.65 215.50 206.35 197.15 188.00 5301 - 5305 311.30 263.80 247.95 234.40 225.20 216.05 206.90 197.70 188.55 179.40 170.20 161.05 311.30 295.45 279.60 263.80 247.95 234.40 225.20 216.05 206.90 197.70 188.55 5306 - 5310 312.25 264.75 248.90 234.95 225.75 216.60 207.45 198.25 189.10 179.95 170.75 161.60 312.25 296.40 280.55 264.75 248.90 234.95 225.75 216.60 207.45 198.25 189.10 5311 - 5315 313.20 265.70 249.85 235.50 226.30 217.15 208.00 198.80 189.65 180.50 171.30 162.15 313.20 297.35 281.50 265.70 249.85 235.50 226.30 217.15 208.00 198.80 189.65 5316 - 5320 314.15 266.65 250.80 236.05 226.85 217.70 208.55 199.35 190.20 181.05 171.85 162.70 314.15 298.30 282.45 266.65 250.80 236.05 226.85 217.70 208.55 199.35 190.20 5321 - 5325 315.10 267.60 251.75 236.60 227.40 218.25 209.10 199.90 190.75 181.60 172.40 163.25 315.10 299.25 283.40 267.60 251.75 236.60 227.40 218.25 209.10 199.90 190.75 5326 - 5330 316.05 268.55 252.70 237.15 227.95 218.80 209.65 200.45 191.30 182.15 172.95 163.80 316.05 300.20 284.35 268.55 252.70 237.15 227.95 218.80 209.65 200.45 191.30 5331 - 5335 317.00 269.50 253.65 237.80 228.50 219.35 210.20 201.00 191.85 182.70 173.50 164.35 317.00 301.15 285.30 269.50 253.65 237.80 228.50 219.35 210.20 201.00 191.85 5336 - 5340 317.95 270.45 254.60 238.75 229.05 219.90 210.75 201.55 192.40 183.25 174.05 164.90 317.95 302.10 286.25 270.45 254.60 238.75 229.05 219.90 210.75 201.55 192.40 5341 - 5345 318.90 271.40 255.55 239.70 229.60 220.45 211.30 202.10 192.95 183.80 174.60 165.45 318.90 303.05 287.20 271.40 255.55 239.70 229.60 220.45 211.30 202.10 192.95 5346 - 5350 319.85 272.35 256.50 240.65 230.15 221.00 211.85 202.65 193.50 184.35 175.15 166.00 319.85 304.00 288.15 272.35 256.50 240.65 230.15 221.00 211.85 202.65 193.50 5351 - 5355 320.80 273.30 257.45 241.60 230.70 221.55 212.40 203.20 194.05 184.90 175.70 166.55 320.80 304.95 289.10 273.30 257.45 241.60 230.70 221.55 212.40 203.20 194.05 5356 - 5360 321.75 274.25 258.40 242.55 231.25 222.10 212.95 203.75 194.60 185.45 176.25 167.10 321.75 305.90 290.05 274.25 258.40 242.55 231.25 222.10 212.95 203.75 194.60 5361 - 5365 322.70 275.20 259.35 243.50 231.80 222.65 213.50 204.30 195.15 186.00 176.80 167.65 322.70 306.85 291.00 275.20 259.35 243.50 231.80 222.65 213.50 204.30 195.15 5366 - 5370 323.65 276.15 260.30 244.45 232.35 223.20 214.05 204.85 195.70 186.55 177.35 168.20 323.65 307.80 291.95 276.15 260.30 244.45 232.35 223.20 214.05 204.85 195.70 5371 - 5375 324.60 277.10 261.25 245.40 232.90 223.75 214.60 205.40 196.25 187.10 177.90 168.75 324.60 308.75 292.90 277.10 261.25 245.40 232.90 223.75 214.60 205.40 196.25 5376 - 5380 325.55 278.05 262.20 246.35 233.45 224.30 215.15 205.95 196.80 187.65 178.45 169.30 325.55 309.70 293.85 278.05 262.20 246.35 233.45 224.30 215.15 205.95 196.80 5381 - 5385 326.50 279.00 263.15 247.30 234.00 224.85 215.70 206.50 197.35 188.20 179.00 169.85 326.50 310.65 294.80 279.00 263.15 247.30 234.00 224.85 215.70 206.50 197.35 5386 - 5390 327.45 279.95 264.10 248.25 234.55 225.40 216.25 207.05 197.90 188.75 179.55 170.40 327.45 311.60 295.75 279.95 264.10 248.25 234.55 225.40 216.25 207.05 197.90 5391 - 5395 328.40 280.90 265.05 249.20 235.10 225.95 216.80 207.60 198.45 189.30 180.10 170.95 328.40 312.55 296.70 280.90 265.05 249.20 235.10 225.95 216.80 207.60 198.45 5396 - 5400 329.35 281.85 266.00 250.15 235.65 226.50 217.35 208.15 199.00 189.85 180.65 171.50 329.35 313.50 297.65 281.85 266.00 250.15 235.65 226.50 217.35 208.15 199.00 5401 - 5405 330.30 282.80 266.95 251.10 236.20 227.05 217.90 208.70 199.55 190.40 181.20 172.05 330.30 314.45 298.60 282.80 266.95 251.10 236.20 227.05 217.90 208.70 199.55 5406 - 5410 331.25 283.75 267.90 252.05 236.75 227.60 218.45 209.25 200.10 190.95 181.75 172.60 331.25 315.40 299.55 283.75 267.90 252.05 236.75 227.60 218.45 209.25 200.10 5411 - 5415 332.20 284.70 268.85 253.00 237.30 228.15 219.00 209.80 200.65 191.50 182.30 173.15 332.20 316.35 300.50 284.70 268.85 253.00 237.30 228.15 219.00 209.80 200.65 5416 - 5420 333.15 285.65 269.80 253.95 238.15 228.70 219.55 210.35 201.20 192.05 182.85 173.70 333.15 317.30 301.45 285.65 269.80 253.95 238.15 228.70 219.55 210.35 201.20 5421 - 5425 334.10 286.60 270.75 254.90 239.10 229.25 220.10 210.90 201.75 192.60 183.40 174.25 334.10 318.25 302.40 286.60 270.75 254.90 239.10 229.25 220.10 210.90 201.75 5426 - 5430 335.05 287.55 271.70 255.85 240.05 229.80 220.65 211.45 202.30 193.15 183.95 174.80 335.05 319.20 303.35 287.55 271.70 255.85 240.05 229.80 220.65 211.45 202.30 5431 - 5435 336.00 288.50 272.65 256.80 241.00 230.35 221.20 212.00 202.85 193.70 184.50 175.35 336.00 320.15 304.30 288.50 272.65 256.80 241.00 230.35 221.20 212.00 202.85 5436 - 5440 336.95 289.45 273.60 257.75 241.95 230.90 221.75 212.55 203.40 194.25 185.05 175.90 336.95 321.10 305.25 289.45 273.60 257.75 241.95 230.90 221.75 212.55 203.40 5441 - 5445 337.90 290.40 274.55 258.70 242.90 231.45 222.30 213.10 203.95 194.80 185.60 176.45 337.90 322.05 306.20 290.40 274.55 258.70 242.90 231.45 222.30 213.10 203.95 5446 - 5450 338.85 291.35 275.50 259.65 243.85 232.00 222.85 213.65 204.50 195.35 186.15 177.00 338.85 323.00 307.15 291.35 275.50 259.65 243.85 232.00 222.85 213.65 204.50 5451 - 5455 339.80 292.30 276.45 260.60 244.80 232.55 223.40 214.20 205.05 195.90 186.70 177.55 339.80 323.95 308.10 292.30 276.45 260.60 244.80 232.55 223.40 214.20 205.05 5456 - 5460 340.75 293.25 277.40 261.55 245.75 233.10 223.95 214.75 205.60 196.45 187.25 178.10 340.75 324.90 309.05 293.25 277.40 261.55 245.75 233.10 223.95 214.75 205.60 5461 - 5465 341.70 294.20 278.35 262.50 246.70 233.65 224.50 215.30 206.15 197.00 187.80 178.65 341.70 325.85 310.00 294.20 278.35 262.50 246.70 233.65 224.50 215.30 206.15 5466 - 5470 342.65 295.15 279.30 263.45 247.65 234.20 225.05 215.85 206.70 197.55 188.35 179.20 342.65 326.80 310.95 295.15 279.30 263.45 247.65 234.20 225.05 215.85 206.70 5471 - 5475 343.60 296.10 280.25 264.40 248.60 234.75 225.60 216.40 207.25 198.10 188.90 179.75 343.60 327.75 311.90 296.10 280.25 264.40 248.60 234.75 225.60 216.40 207.25 5476 - 5480 344.55 297.05 281.20 265.35 249.55 235.30 226.15 216.95 207.80 198.65 189.45 180.30 344.55 328.70 312.85 297.05 281.20 265.35 249.55 235.30 226.15 216.95 207.80 5481 - 5485 345.50 298.00 282.15 266.30 250.50 235.85 226.70 217.50 208.35 199.20 190.00 180.85 345.50 329.65 313.80 298.00 282.15 266.30 250.50 235.85 226.70 217.50 208.35 5486 - 5490 346.45 298.95 283.10 267.25 251.45 236.40 227.25 218.05 208.90 199.75 190.55 181.40 346.45 330.60 314.75 298.95 283.10 267.25 251.45 236.40 227.25 218.05 208.90

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

77

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 5491 - 5495 347.40 299.90 284.05 268.20 252.40 236.95 227.80 218.60 209.45 200.30 191.10 181.95 347.40 331.55 315.70 299.90 284.05 268.20 252.40 236.95 227.80 218.60 209.45 5496 - 5500 348.35 300.85 285.00 269.15 253.35 237.50 228.35 219.15 210.00 200.85 191.65 182.50 348.35 332.50 316.65 300.85 285.00 269.15 253.35 237.50 228.35 219.15 210.00 5501 - 5505 349.30 301.80 285.95 270.10 254.30 238.45 228.90 219.70 210.55 201.40 192.20 183.05 349.30 333.45 317.60 301.80 285.95 270.10 254.30 238.45 228.90 219.70 210.55 5506 - 5510 350.25 302.75 286.90 271.05 255.25 239.40 229.45 220.25 211.10 201.95 192.75 183.60 350.25 334.40 318.55 302.75 286.90 271.05 255.25 239.40 229.45 220.25 211.10 5511 - 5515 351.20 303.70 287.85 272.00 256.20 240.35 230.00 220.80 211.65 202.50 193.30 184.15 351.20 335.35 319.50 303.70 287.85 272.00 256.20 240.35 230.00 220.80 211.65 5516 - 5520 352.15 304.65 288.80 272.95 257.15 241.30 230.55 221.35 212.20 203.05 193.85 184.70 352.15 336.30 320.45 304.65 288.80 272.95 257.15 241.30 230.55 221.35 212.20 5521 - 5525 353.10 305.60 289.75 273.90 258.10 242.25 231.10 221.90 212.75 203.60 194.40 185.25 353.10 337.25 321.40 305.60 289.75 273.90 258.10 242.25 231.10 221.90 212.75 5526 - 5530 354.05 306.55 290.70 274.85 259.05 243.20 231.65 222.45 213.30 204.15 194.95 185.80 354.05 338.20 322.35 306.55 290.70 274.85 259.05 243.20 231.65 222.45 213.30 5531 - 5535 355.00 307.50 291.65 275.80 260.00 244.15 232.20 223.00 213.85 204.70 195.50 186.35 355.00 339.15 323.30 307.50 291.65 275.80 260.00 244.15 232.20 223.00 213.85 5536 - 5540 355.95 308.45 292.60 276.75 260.95 245.10 232.75 223.55 214.40 205.25 196.05 186.90 355.95 340.10 324.25 308.45 292.60 276.75 260.95 245.10 232.75 223.55 214.40 5541 - 5545 356.90 309.40 293.55 277.70 261.90 246.05 233.30 224.10 214.95 205.80 196.60 187.45 356.90 341.05 325.20 309.40 293.55 277.70 261.90 246.05 233.30 224.10 214.95 5546 - 5550 357.85 310.35 294.50 278.65 262.85 247.00 233.85 224.65 215.50 206.35 197.15 188.00 357.85 342.00 326.15 310.35 294.50 278.65 262.85 247.00 233.85 224.65 215.50 5551 - 5555 358.80 311.30 295.45 279.60 263.80 247.95 234.40 225.20 216.05 206.90 197.70 188.55 358.80 342.95 327.10 311.30 295.45 279.60 263.80 247.95 234.40 225.20 216.05 5556 - 5560 359.75 312.25 296.40 280.55 264.75 248.90 234.95 225.75 216.60 207.45 198.25 189.10 359.75 343.90 328.05 312.25 296.40 280.55 264.75 248.90 234.95 225.75 216.60 5561 - 5565 360.70 313.20 297.35 281.50 265.70 249.85 235.50 226.30 217.15 208.00 198.80 189.65 360.70 344.85 329.00 313.20 297.35 281.50 265.70 249.85 235.50 226.30 217.15 5566 - 5570 361.65 314.15 298.30 282.45 266.65 250.80 236.05 226.85 217.70 208.55 199.35 190.20 361.65 345.80 329.95 314.15 298.30 282.45 266.65 250.80 236.05 226.85 217.70 5571 - 5575 362.60 315.10 299.25 283.40 267.60 251.75 236.60 227.40 218.25 209.10 199.90 190.75 362.60 346.75 330.90 315.10 299.25 283.40 267.60 251.75 236.60 227.40 218.25 5576 - 5580 363.55 316.05 300.20 284.35 268.55 252.70 237.15 227.95 218.80 209.65 200.45 191.30 363.55 347.70 331.85 316.05 300.20 284.35 268.55 252.70 237.15 227.95 218.80 5581 - 5585 364.50 317.00 301.15 285.30 269.50 253.65 237.80 228.50 219.35 210.20 201.00 191.85 364.50 348.65 332.80 317.00 301.15 285.30 269.50 253.65 237.80 228.50 219.35 5586 - 5590 365.45 317.95 302.10 286.25 270.45 254.60 238.75 229.05 219.90 210.75 201.55 192.40 365.45 349.60 333.75 317.95 302.10 286.25 270.45 254.60 238.75 229.05 219.90 5591 - 5595 366.40 318.90 303.05 287.20 271.40 255.55 239.70 229.60 220.45 211.30 202.10 192.95 366.40 350.55 334.70 318.90 303.05 287.20 271.40 255.55 239.70 229.60 220.45 5596 - 5600 367.35 319.85 304.00 288.15 272.35 256.50 240.65 230.15 221.00 211.85 202.65 193.50 367.35 351.50 335.65 319.85 304.00 288.15 272.35 256.50 240.65 230.15 221.00 5601 - 5605 368.30 320.80 304.95 289.10 273.30 257.45 241.60 230.70 221.55 212.40 203.20 194.05 368.30 352.45 336.60 320.80 304.95 289.10 273.30 257.45 241.60 230.70 221.55 5606 - 5610 369.25 321.75 305.90 290.05 274.25 258.40 242.55 231.25 222.10 212.95 203.75 194.60 369.25 353.40 337.55 321.75 305.90 290.05 274.25 258.40 242.55 231.25 222.10 5611 - 5615 370.20 322.70 306.85 291.00 275.20 259.35 243.50 231.80 222.65 213.50 204.30 195.15 370.20 354.35 338.50 322.70 306.85 291.00 275.20 259.35 243.50 231.80 222.65

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P.U. (A) 35

78

5616 - 5620 371.15 323.65 307.80 291.95 276.15 260.30 244.45 232.35 223.20 214.05 204.85 195.70 371.15 355.30 339.45 323.65 307.80 291.95 276.15 260.30 244.45 232.35 223.20 5621 - 5625 372.10 324.60 308.75 292.90 277.10 261.25 245.40 232.90 223.75 214.60 205.40 196.25 372.10 356.25 340.40 324.60 308.75 292.90 277.10 261.25 245.40 232.90 223.75 5626 - 5630 373.05 325.55 309.70 293.85 278.05 262.20 246.35 233.45 224.30 215.15 205.95 196.80 373.05 357.20 341.35 325.55 309.70 293.85 278.05 262.20 246.35 233.45 224.30 5631 - 5635 374.00 326.50 310.65 294.80 279.00 263.15 247.30 234.00 224.85 215.70 206.50 197.35 374.00 358.15 342.30 326.50 310.65 294.80 279.00 263.15 247.30 234.00 224.85 5636 - 5640 374.95 327.45 311.60 295.75 279.95 264.10 248.25 234.55 225.40 216.25 207.05 197.90 374.95 359.10 343.25 327.45 311.60 295.75 279.95 264.10 248.25 234.55 225.40 5641 - 5645 375.90 328.40 312.55 296.70 280.90 265.05 249.20 235.10 225.95 216.80 207.60 198.45 375.90 360.05 344.20 328.40 312.55 296.70 280.90 265.05 249.20 235.10 225.95 5646 - 5650 376.85 329.35 313.50 297.65 281.85 266.00 250.15 235.65 226.50 217.35 208.15 199.00 376.85 361.00 345.15 329.35 313.50 297.65 281.85 266.00 250.15 235.65 226.50 5651 - 5655 377.80 330.30 314.45 298.60 282.80 266.95 251.10 236.20 227.05 217.90 208.70 199.55 377.80 361.95 346.10 330.30 314.45 298.60 282.80 266.95 251.10 236.20 227.05 5656 - 5660 378.75 331.25 315.40 299.55 283.75 267.90 252.05 236.75 227.60 218.45 209.25 200.10 378.75 362.90 347.05 331.25 315.40 299.55 283.75 267.90 252.05 236.75 227.60 5661 - 5665 379.70 332.20 316.35 300.50 284.70 268.85 253.00 237.30 228.15 219.00 209.80 200.65 379.70 363.85 348.00 332.20 316.35 300.50 284.70 268.85 253.00 237.30 228.15 5666 - 5670 380.65 333.15 317.30 301.45 285.65 269.80 253.95 238.15 228.70 219.55 210.35 201.20 380.65 364.80 348.95 333.15 317.30 301.45 285.65 269.80 253.95 238.15 228.70 5671 - 5675 381.60 334.10 318.25 302.40 286.60 270.75 254.90 239.10 229.25 220.10 210.90 201.75 381.60 365.75 349.90 334.10 318.25 302.40 286.60 270.75 254.90 239.10 229.25 5676 - 5680 382.55 335.05 319.20 303.35 287.55 271.70 255.85 240.05 229.80 220.65 211.45 202.30 382.55 366.70 350.85 335.05 319.20 303.35 287.55 271.70 255.85 240.05 229.80 5681 - 5685 383.50 336.00 320.15 304.30 288.50 272.65 256.80 241.00 230.35 221.20 212.00 202.85 383.50 367.65 351.80 336.00 320.15 304.30 288.50 272.65 256.80 241.00 230.35 5686 - 5690 384.45 336.95 321.10 305.25 289.45 273.60 257.75 241.95 230.90 221.75 212.55 203.40 384.45 368.60 352.75 336.95 321.10 305.25 289.45 273.60 257.75 241.95 230.90 5691 - 5695 385.40 337.90 322.05 306.20 290.40 274.55 258.70 242.90 231.45 222.30 213.10 203.95 385.40 369.55 353.70 337.90 322.05 306.20 290.40 274.55 258.70 242.90 231.45 5696 - 5700 386.35 338.85 323.00 307.15 291.35 275.50 259.65 243.85 232.00 222.85 213.65 204.50 386.35 370.50 354.65 338.85 323.00 307.15 291.35 275.50 259.65 243.85 232.00 5701 - 5705 387.30 339.80 323.95 308.10 292.30 276.45 260.60 244.80 232.55 223.40 214.20 205.05 387.30 371.45 355.60 339.80 323.95 308.10 292.30 276.45 260.60 244.80 232.55 5706 - 5710 388.25 340.75 324.90 309.05 293.25 277.40 261.55 245.75 233.10 223.95 214.75 205.60 388.25 372.40 356.55 340.75 324.90 309.05 293.25 277.40 261.55 245.75 233.10 5711 - 5715 389.20 341.70 325.85 310.00 294.20 278.35 262.50 246.70 233.65 224.50 215.30 206.15 389.20 373.35 357.50 341.70 325.85 310.00 294.20 278.35 262.50 246.70 233.65 5716 - 5720 390.15 342.65 326.80 310.95 295.15 279.30 263.45 247.65 234.20 225.05 215.85 206.70 390.15 374.30 358.45 342.65 326.80 310.95 295.15 279.30 263.45 247.65 234.20 5721 - 5725 391.10 343.60 327.75 311.90 296.10 280.25 264.40 248.60 234.75 225.60 216.40 207.25 391.10 375.25 359.40 343.60 327.75 311.90 296.10 280.25 264.40 248.60 234.75 5726 - 5730 392.05 344.55 328.70 312.85 297.05 281.20 265.35 249.55 235.30 226.15 216.95 207.80 392.05 376.20 360.35 344.55 328.70 312.85 297.05 281.20 265.35 249.55 235.30 5731 - 5735 393.00 345.50 329.65 313.80 298.00 282.15 266.30 250.50 235.85 226.70 217.50 208.35 393.00 377.15 361.30 345.50 329.65 313.80 298.00 282.15 266.30 250.50 235.85 5736 - 5740 393.95 346.45 330.60 314.75 298.95 283.10 267.25 251.45 236.40 227.25 218.05 208.90 393.95 378.10 362.25 346.45 330.60 314.75 298.95 283.10 267.25 251.45 236.40 5741 - 5745 394.90 347.40 331.55 315.70 299.90 284.05 268.20 252.40 236.95 227.80 218.60 209.45 394.90 379.05 363.20 347.40 331.55 315.70 299.90 284.05 268.20 252.40 236.95 5746 - 5750 395.85 348.35 332.50 316.65 300.85 285.00 269.15 253.35 237.50 228.35 219.15 210.00 395.85 380.00 364.15 348.35 332.50 316.65 300.85 285.00 269.15 253.35 237.50 5751 - 5755 396.80 349.30 333.45 317.60 301.80 285.95 270.10 254.30 238.45 228.90 219.70 210.55 396.80 380.95 365.10 349.30 333.45 317.60 301.80 285.95 270.10 254.30 238.45 5756 - 5760 397.75 350.25 334.40 318.55 302.75 286.90 271.05 255.25 239.40 229.45 220.25 211.10 397.75 381.90 366.05 350.25 334.40 318.55 302.75 286.90 271.05 255.25 239.40 5761 - 5765 398.70 351.20 335.35 319.50 303.70 287.85 272.00 256.20 240.35 230.00 220.80 211.65 398.70 382.85 367.00 351.20 335.35 319.50 303.70 287.85 272.00 256.20 240.35 5766 - 5770 399.65 352.15 336.30 320.45 304.65 288.80 272.95 257.15 241.30 230.55 221.35 212.20 399.65 383.80 367.95 352.15 336.30 320.45 304.65 288.80 272.95 257.15 241.30 5771 - 5775 400.60 353.10 337.25 321.40 305.60 289.75 273.90 258.10 242.25 231.10 221.90 212.75 400.60 384.75 368.90 353.10 337.25 321.40 305.60 289.75 273.90 258.10 242.25 5776 - 5780 401.55 354.05 338.20 322.35 306.55 290.70 274.85 259.05 243.20 231.65 222.45 213.30 401.55 385.70 369.85 354.05 338.20 322.35 306.55 290.70 274.85 259.05 243.20 5781 - 5785 402.50 355.00 339.15 323.30 307.50 291.65 275.80 260.00 244.15 232.20 223.00 213.85 402.50 386.65 370.80 355.00 339.15 323.30 307.50 291.65 275.80 260.00 244.15 5786 - 5790 403.45 355.95 340.10 324.25 308.45 292.60 276.75 260.95 245.10 232.75 223.55 214.40 403.45 387.60 371.75 355.95 340.10 324.25 308.45 292.60 276.75 260.95 245.10 5791 - 5795 404.40 356.90 341.05 325.20 309.40 293.55 277.70 261.90 246.05 233.30 224.10 214.95 404.40 388.55 372.70 356.90 341.05 325.20 309.40 293.55 277.70 261.90 246.05 5796 - 5800 405.35 357.85 342.00 326.15 310.35 294.50 278.65 262.85 247.00 233.85 224.65 215.50 405.35 389.50 373.65 357.85 342.00 326.15 310.35 294.50 278.65 262.85 247.00 5801 - 5805 406.30 358.80 342.95 327.10 311.30 295.45 279.60 263.80 247.95 234.40 225.20 216.05 406.30 390.45 374.60 358.80 342.95 327.10 311.30 295.45 279.60 263.80 247.95 5806 - 5810 407.25 359.75 343.90 328.05 312.25 296.40 280.55 264.75 248.90 234.95 225.75 216.60 407.25 391.40 375.55 359.75 343.90 328.05 312.25 296.40 280.55 264.75 248.90 5811 - 5815 408.20 360.70 344.85 329.00 313.20 297.35 281.50 265.70 249.85 235.50 226.30 217.15 408.20 392.35 376.50 360.70 344.85 329.00 313.20 297.35 281.50 265.70 249.85 5816 - 5820 409.15 361.65 345.80 329.95 314.15 298.30 282.45 266.65 250.80 236.05 226.85 217.70 409.15 393.30 377.45 361.65 345.80 329.95 314.15 298.30 282.45 266.65 250.80 5821 - 5825 410.10 362.60 346.75 330.90 315.10 299.25 283.40 267.60 251.75 236.60 227.40 218.25 410.10 394.25 378.40 362.60 346.75 330.90 315.10 299.25 283.40 267.60 251.75 5826 - 5830 411.05 363.55 347.70 331.85 316.05 300.20 284.35 268.55 252.70 237.15 227.95 218.80 411.05 395.20 379.35 363.55 347.70 331.85 316.05 300.20 284.35 268.55 252.70 5831 - 5835 412.00 364.50 348.65 332.80 317.00 301.15 285.30 269.50 253.65 237.80 228.50 219.35 412.00 396.15 380.30 364.50 348.65 332.80 317.00 301.15 285.30 269.50 253.65 5836 - 5840 412.95 365.45 349.60 333.75 317.95 302.10 286.25 270.45 254.60 238.75 229.05 219.90 412.95 397.10 381.25 365.45 349.60 333.75 317.95 302.10 286.25 270.45 254.60 5841 - 5845 413.90 366.40 350.55 334.70 318.90 303.05 287.20 271.40 255.55 239.70 229.60 220.45 413.90 398.05 382.20 366.40 350.55 334.70 318.90 303.05 287.20 271.40 255.55 5846 - 5850 414.85 367.35 351.50 335.65 319.85 304.00 288.15 272.35 256.50 240.65 230.15 221.00 414.85 399.00 383.15 367.35 351.50 335.65 319.85 304.00 288.15 272.35 256.50 5851 - 5855 415.80 368.30 352.45 336.60 320.80 304.95 289.10 273.30 257.45 241.60 230.70 221.55 415.80 399.95 384.10 368.30 352.45 336.60 320.80 304.95 289.10 273.30 257.45

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

79

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 5856 - 5860 416.75 369.25 353.40 337.55 321.75 305.90 290.05 274.25 258.40 242.55 231.25 222.10 416.75 400.90 385.05 369.25 353.40 337.55 321.75 305.90 290.05 274.25 258.40 5861 - 5865 417.70 370.20 354.35 338.50 322.70 306.85 291.00 275.20 259.35 243.50 231.80 222.65 417.70 401.85 386.00 370.20 354.35 338.50 322.70 306.85 291.00 275.20 259.35 5866 - 5870 418.65 371.15 355.30 339.45 323.65 307.80 291.95 276.15 260.30 244.45 232.35 223.20 418.65 402.80 386.95 371.15 355.30 339.45 323.65 307.80 291.95 276.15 260.30 5871 - 5875 419.60 372.10 356.25 340.40 324.60 308.75 292.90 277.10 261.25 245.40 232.90 223.75 419.60 403.75 387.90 372.10 356.25 340.40 324.60 308.75 292.90 277.10 261.25 5876 - 5880 420.55 373.05 357.20 341.35 325.55 309.70 293.85 278.05 262.20 246.35 233.45 224.30 420.55 404.70 388.85 373.05 357.20 341.35 325.55 309.70 293.85 278.05 262.20 5881 - 5885 421.50 374.00 358.15 342.30 326.50 310.65 294.80 279.00 263.15 247.30 234.00 224.85 421.50 405.65 389.80 374.00 358.15 342.30 326.50 310.65 294.80 279.00 263.15 5886 - 5890 422.45 374.95 359.10 343.25 327.45 311.60 295.75 279.95 264.10 248.25 234.55 225.40 422.45 406.60 390.75 374.95 359.10 343.25 327.45 311.60 295.75 279.95 264.10 5891 - 5895 423.40 375.90 360.05 344.20 328.40 312.55 296.70 280.90 265.05 249.20 235.10 225.95 423.40 407.55 391.70 375.90 360.05 344.20 328.40 312.55 296.70 280.90 265.05 5896 - 5900 424.35 376.85 361.00 345.15 329.35 313.50 297.65 281.85 266.00 250.15 235.65 226.50 424.35 408.50 392.65 376.85 361.00 345.15 329.35 313.50 297.65 281.85 266.00 5901 - 5905 425.30 377.80 361.95 346.10 330.30 314.45 298.60 282.80 266.95 251.10 236.20 227.05 425.30 409.45 393.60 377.80 361.95 346.10 330.30 314.45 298.60 282.80 266.95 5906 - 5910 426.25 378.75 362.90 347.05 331.25 315.40 299.55 283.75 267.90 252.05 236.75 227.60 426.25 410.40 394.55 378.75 362.90 347.05 331.25 315.40 299.55 283.75 267.90 5911 - 5915 427.20 379.70 363.85 348.00 332.20 316.35 300.50 284.70 268.85 253.00 237.30 228.15 427.20 411.35 395.50 379.70 363.85 348.00 332.20 316.35 300.50 284.70 268.85 5916 - 5920 428.15 380.65 364.80 348.95 333.15 317.30 301.45 285.65 269.80 253.95 238.15 228.70 428.15 412.30 396.45 380.65 364.80 348.95 333.15 317.30 301.45 285.65 269.80 5921 - 5925 429.10 381.60 365.75 349.90 334.10 318.25 302.40 286.60 270.75 254.90 239.10 229.25 429.10 413.25 397.40 381.60 365.75 349.90 334.10 318.25 302.40 286.60 270.75 5926 - 5930 430.05 382.55 366.70 350.85 335.05 319.20 303.35 287.55 271.70 255.85 240.05 229.80 430.05 414.20 398.35 382.55 366.70 350.85 335.05 319.20 303.35 287.55 271.70 5931 - 5935 431.00 383.50 367.65 351.80 336.00 320.15 304.30 288.50 272.65 256.80 241.00 230.35 431.00 415.15 399.30 383.50 367.65 351.80 336.00 320.15 304.30 288.50 272.65 5936 - 5940 431.95 384.45 368.60 352.75 336.95 321.10 305.25 289.45 273.60 257.75 241.95 230.90 431.95 416.10 400.25 384.45 368.60 352.75 336.95 321.10 305.25 289.45 273.60 5941 - 5945 432.90 385.40 369.55 353.70 337.90 322.05 306.20 290.40 274.55 258.70 242.90 231.45 432.90 417.05 401.20 385.40 369.55 353.70 337.90 322.05 306.20 290.40 274.55 5946 - 5950 433.85 386.35 370.50 354.65 338.85 323.00 307.15 291.35 275.50 259.65 243.85 232.00 433.85 418.00 402.15 386.35 370.50 354.65 338.85 323.00 307.15 291.35 275.50 5951 - 5955 434.80 387.30 371.45 355.60 339.80 323.95 308.10 292.30 276.45 260.60 244.80 232.55 434.80 418.95 403.10 387.30 371.45 355.60 339.80 323.95 308.10 292.30 276.45 5956 - 5960 435.75 388.25 372.40 356.55 340.75 324.90 309.05 293.25 277.40 261.55 245.75 233.10 435.75 419.90 404.05 388.25 372.40 356.55 340.75 324.90 309.05 293.25 277.40 5961 - 5965 436.70 389.20 373.35 357.50 341.70 325.85 310.00 294.20 278.35 262.50 246.70 233.65 436.70 420.85 405.00 389.20 373.35 357.50 341.70 325.85 310.00 294.20 278.35 5966 - 5970 437.65 390.15 374.30 358.45 342.65 326.80 310.95 295.15 279.30 263.45 247.65 234.20 437.65 421.80 405.95 390.15 374.30 358.45 342.65 326.80 310.95 295.15 279.30 5971 - 5975 438.60 391.10 375.25 359.40 343.60 327.75 311.90 296.10 280.25 264.40 248.60 234.75 438.60 422.75 406.90 391.10 375.25 359.40 343.60 327.75 311.90 296.10 280.25 5976 - 5980 439.55 392.05 376.20 360.35 344.55 328.70 312.85 297.05 281.20 265.35 249.55 235.30 439.55 423.70 407.85 392.05 376.20 360.35 344.55 328.70 312.85 297.05 281.20

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P.U. (A) 35

80

5981 - 5985 440.50 393.00 377.15 361.30 345.50 329.65 313.80 298.00 282.15 266.30 250.50 235.85 440.50 424.65 408.80 393.00 377.15 361.30 345.50 329.65 313.80 298.00 282.15 5986 - 5990 441.45 393.95 378.10 362.25 346.45 330.60 314.75 298.95 283.10 267.25 251.45 236.40 441.45 425.60 409.75 393.95 378.10 362.25 346.45 330.60 314.75 298.95 283.10 5991 - 5995 442.40 394.90 379.05 363.20 347.40 331.55 315.70 299.90 284.05 268.20 252.40 236.95 442.40 426.55 410.70 394.90 379.05 363.20 347.40 331.55 315.70 299.90 284.05 5996 - 6000 443.35 395.85 380.00 364.15 348.35 332.50 316.65 300.85 285.00 269.15 253.35 237.50 443.35 427.50 411.65 395.85 380.00 364.15 348.35 332.50 316.65 300.85 285.00 6001 - 6005 444.30 396.80 380.95 365.10 349.30 333.45 317.60 301.80 285.95 270.10 254.30 238.45 444.30 428.45 412.60 396.80 380.95 365.10 349.30 333.45 317.60 301.80 285.95 6006 - 6010 445.25 397.75 381.90 366.05 350.25 334.40 318.55 302.75 286.90 271.05 255.25 239.40 445.25 429.40 413.55 397.75 381.90 366.05 350.25 334.40 318.55 302.75 286.90 6011 - 6015 446.20 398.70 382.85 367.00 351.20 335.35 319.50 303.70 287.85 272.00 256.20 240.35 446.20 430.35 414.50 398.70 382.85 367.00 351.20 335.35 319.50 303.70 287.85 6016 - 6020 447.15 399.65 383.80 367.95 352.15 336.30 320.45 304.65 288.80 272.95 257.15 241.30 447.15 431.30 415.45 399.65 383.80 367.95 352.15 336.30 320.45 304.65 288.80 6021 - 6025 448.10 400.60 384.75 368.90 353.10 337.25 321.40 305.60 289.75 273.90 258.10 242.25 448.10 432.25 416.40 400.60 384.75 368.90 353.10 337.25 321.40 305.60 289.75 6026 - 6030 449.05 401.55 385.70 369.85 354.05 338.20 322.35 306.55 290.70 274.85 259.05 243.20 449.05 433.20 417.35 401.55 385.70 369.85 354.05 338.20 322.35 306.55 290.70 6031 - 6035 450.00 402.50 386.65 370.80 355.00 339.15 323.30 307.50 291.65 275.80 260.00 244.15 450.00 434.15 418.30 402.50 386.65 370.80 355.00 339.15 323.30 307.50 291.65 6036 - 6040 450.95 403.45 387.60 371.75 355.95 340.10 324.25 308.45 292.60 276.75 260.95 245.10 450.95 435.10 419.25 403.45 387.60 371.75 355.95 340.10 324.25 308.45 292.60 6041 - 6045 451.90 404.40 388.55 372.70 356.90 341.05 325.20 309.40 293.55 277.70 261.90 246.05 451.90 436.05 420.20 404.40 388.55 372.70 356.90 341.05 325.20 309.40 293.55 6046 - 6050 452.85 405.35 389.50 373.65 357.85 342.00 326.15 310.35 294.50 278.65 262.85 247.00 452.85 437.00 421.15 405.35 389.50 373.65 357.85 342.00 326.15 310.35 294.50 6051 - 6055 453.80 406.30 390.45 374.60 358.80 342.95 327.10 311.30 295.45 279.60 263.80 247.95 453.80 437.95 422.10 406.30 390.45 374.60 358.80 342.95 327.10 311.30 295.45 6056 - 6060 454.75 407.25 391.40 375.55 359.75 343.90 328.05 312.25 296.40 280.55 264.75 248.90 454.75 438.90 423.05 407.25 391.40 375.55 359.75 343.90 328.05 312.25 296.40 6061 - 6065 455.70 408.20 392.35 376.50 360.70 344.85 329.00 313.20 297.35 281.50 265.70 249.85 455.70 439.85 424.00 408.20 392.35 376.50 360.70 344.85 329.00 313.20 297.35 6066 - 6070 456.65 409.15 393.30 377.45 361.65 345.80 329.95 314.15 298.30 282.45 266.65 250.80 456.65 440.80 424.95 409.15 393.30 377.45 361.65 345.80 329.95 314.15 298.30 6071 - 6075 457.60 410.10 394.25 378.40 362.60 346.75 330.90 315.10 299.25 283.40 267.60 251.75 457.60 441.75 425.90 410.10 394.25 378.40 362.60 346.75 330.90 315.10 299.25 6076 - 6080 458.55 411.05 395.20 379.35 363.55 347.70 331.85 316.05 300.20 284.35 268.55 252.70 458.55 442.70 426.85 411.05 395.20 379.35 363.55 347.70 331.85 316.05 300.20 6081 - 6085 459.50 412.00 396.15 380.30 364.50 348.65 332.80 317.00 301.15 285.30 269.50 253.65 459.50 443.65 427.80 412.00 396.15 380.30 364.50 348.65 332.80 317.00 301.15 6086 - 6090 460.45 412.95 397.10 381.25 365.45 349.60 333.75 317.95 302.10 286.25 270.45 254.60 460.45 444.60 428.75 412.95 397.10 381.25 365.45 349.60 333.75 317.95 302.10 6091 - 6095 461.40 413.90 398.05 382.20 366.40 350.55 334.70 318.90 303.05 287.20 271.40 255.55 461.40 445.55 429.70 413.90 398.05 382.20 366.40 350.55 334.70 318.90 303.05 6096 - 6100 462.35 414.85 399.00 383.15 367.35 351.50 335.65 319.85 304.00 288.15 272.35 256.50 462.35 446.50 430.65 414.85 399.00 383.15 367.35 351.50 335.65 319.85 304.00 6101 - 6105 463.30 415.80 399.95 384.10 368.30 352.45 336.60 320.80 304.95 289.10 273.30 257.45 463.30 447.45 431.60 415.80 399.95 384.10 368.30 352.45 336.60 320.80 304.95 6106 - 6110 464.25 416.75 400.90 385.05 369.25 353.40 337.55 321.75 305.90 290.05 274.25 258.40 464.25 448.40 432.55 416.75 400.90 385.05 369.25 353.40 337.55 321.75 305.90 6111 - 6115 465.20 417.70 401.85 386.00 370.20 354.35 338.50 322.70 306.85 291.00 275.20 259.35 465.20 449.35 433.50 417.70 401.85 386.00 370.20 354.35 338.50 322.70 306.85 6116 - 6120 466.15 418.65 402.80 386.95 371.15 355.30 339.45 323.65 307.80 291.95 276.15 260.30 466.15 450.30 434.45 418.65 402.80 386.95 371.15 355.30 339.45 323.65 307.80 6121 - 6125 467.10 419.60 403.75 387.90 372.10 356.25 340.40 324.60 308.75 292.90 277.10 261.25 467.10 451.25 435.40 419.60 403.75 387.90 372.10 356.25 340.40 324.60 308.75 6126 - 6130 468.05 420.55 404.70 388.85 373.05 357.20 341.35 325.55 309.70 293.85 278.05 262.20 468.05 452.20 436.35 420.55 404.70 388.85 373.05 357.20 341.35 325.55 309.70 6131 - 6135 469.00 421.50 405.65 389.80 374.00 358.15 342.30 326.50 310.65 294.80 279.00 263.15 469.00 453.15 437.30 421.50 405.65 389.80 374.00 358.15 342.30 326.50 310.65 6136 - 6140 469.95 422.45 406.60 390.75 374.95 359.10 343.25 327.45 311.60 295.75 279.95 264.10 469.95 454.10 438.25 422.45 406.60 390.75 374.95 359.10 343.25 327.45 311.60 6141 - 6145 470.90 423.40 407.55 391.70 375.90 360.05 344.20 328.40 312.55 296.70 280.90 265.05 470.90 455.05 439.20 423.40 407.55 391.70 375.90 360.05 344.20 328.40 312.55 6146 - 6150 471.85 424.35 408.50 392.65 376.85 361.00 345.15 329.35 313.50 297.65 281.85 266.00 471.85 456.00 440.15 424.35 408.50 392.65 376.85 361.00 345.15 329.35 313.50 6151 - 6155 472.80 425.30 409.45 393.60 377.80 361.95 346.10 330.30 314.45 298.60 282.80 266.95 472.80 456.95 441.10 425.30 409.45 393.60 377.80 361.95 346.10 330.30 314.45 6156 - 6160 473.75 426.25 410.40 394.55 378.75 362.90 347.05 331.25 315.40 299.55 283.75 267.90 473.75 457.90 442.05 426.25 410.40 394.55 378.75 362.90 347.05 331.25 315.40 6161 - 6165 474.70 427.20 411.35 395.50 379.70 363.85 348.00 332.20 316.35 300.50 284.70 268.85 474.70 458.85 443.00 427.20 411.35 395.50 379.70 363.85 348.00 332.20 316.35 6166 - 6170 475.65 428.15 412.30 396.45 380.65 364.80 348.95 333.15 317.30 301.45 285.65 269.80 475.65 459.80 443.95 428.15 412.30 396.45 380.65 364.80 348.95 333.15 317.30 6171 - 6175 476.60 429.10 413.25 397.40 381.60 365.75 349.90 334.10 318.25 302.40 286.60 270.75 476.60 460.75 444.90 429.10 413.25 397.40 381.60 365.75 349.90 334.10 318.25 6176 - 6180 477.55 430.05 414.20 398.35 382.55 366.70 350.85 335.05 319.20 303.35 287.55 271.70 477.55 461.70 445.85 430.05 414.20 398.35 382.55 366.70 350.85 335.05 319.20 6181 - 6185 478.50 431.00 415.15 399.30 383.50 367.65 351.80 336.00 320.15 304.30 288.50 272.65 478.50 462.65 446.80 431.00 415.15 399.30 383.50 367.65 351.80 336.00 320.15 6186 - 6190 479.45 431.95 416.10 400.25 384.45 368.60 352.75 336.95 321.10 305.25 289.45 273.60 479.45 463.60 447.75 431.95 416.10 400.25 384.45 368.60 352.75 336.95 321.10 6191 - 6195 480.40 432.90 417.05 401.20 385.40 369.55 353.70 337.90 322.05 306.20 290.40 274.55 480.40 464.55 448.70 432.90 417.05 401.20 385.40 369.55 353.70 337.90 322.05 6196 - 6200 481.35 433.85 418.00 402.15 386.35 370.50 354.65 338.85 323.00 307.15 291.35 275.50 481.35 465.50 449.65 433.85 418.00 402.15 386.35 370.50 354.65 338.85 323.00 6201 - 6205 482.30 434.80 418.95 403.10 387.30 371.45 355.60 339.80 323.95 308.10 292.30 276.45 482.30 466.45 450.60 434.80 418.95 403.10 387.30 371.45 355.60 339.80 323.95 6206 - 6210 483.25 435.75 419.90 404.05 388.25 372.40 356.55 340.75 324.90 309.05 293.25 277.40 483.25 467.40 451.55 435.75 419.90 404.05 388.25 372.40 356.55 340.75 324.90 6211 - 6215 484.20 436.70 420.85 405.00 389.20 373.35 357.50 341.70 325.85 310.00 294.20 278.35 484.20 468.35 452.50 436.70 420.85 405.00 389.20 373.35 357.50 341.70 325.85 6216 - 6220 485.15 437.65 421.80 405.95 390.15 374.30 358.45 342.65 326.80 310.95 295.15 279.30 485.15 469.30 453.45 437.65 421.80 405.95 390.15 374.30 358.45 342.65 326.80

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

81

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 6221 - 6225 486.10 438.60 422.75 406.90 391.10 375.25 359.40 343.60 327.75 311.90 296.10 280.25 486.10 470.25 454.40 438.60 422.75 406.90 391.10 375.25 359.40 343.60 327.75 6226 - 6230 487.05 439.55 423.70 407.85 392.05 376.20 360.35 344.55 328.70 312.85 297.05 281.20 487.05 471.20 455.35 439.55 423.70 407.85 392.05 376.20 360.35 344.55 328.70 6231 - 6235 488.00 440.50 424.65 408.80 393.00 377.15 361.30 345.50 329.65 313.80 298.00 282.15 488.00 472.15 456.30 440.50 424.65 408.80 393.00 377.15 361.30 345.50 329.65 6236 - 6240 488.95 441.45 425.60 409.75 393.95 378.10 362.25 346.45 330.60 314.75 298.95 283.10 488.95 473.10 457.25 441.45 425.60 409.75 393.95 378.10 362.25 346.45 330.60 6241 - 6245 489.90 442.40 426.55 410.70 394.90 379.05 363.20 347.40 331.55 315.70 299.90 284.05 489.90 474.05 458.20 442.40 426.55 410.70 394.90 379.05 363.20 347.40 331.55 6246 - 6250 490.85 443.35 427.50 411.65 395.85 380.00 364.15 348.35 332.50 316.65 300.85 285.00 490.85 475.00 459.15 443.35 427.50 411.65 395.85 380.00 364.15 348.35 332.50 6251 - 6255 491.80 444.30 428.45 412.60 396.80 380.95 365.10 349.30 333.45 317.60 301.80 285.95 491.80 475.95 460.10 444.30 428.45 412.60 396.80 380.95 365.10 349.30 333.45 6256 - 6260 492.75 445.25 429.40 413.55 397.75 381.90 366.05 350.25 334.40 318.55 302.75 286.90 492.75 476.90 461.05 445.25 429.40 413.55 397.75 381.90 366.05 350.25 334.40 6261 - 6265 493.70 446.20 430.35 414.50 398.70 382.85 367.00 351.20 335.35 319.50 303.70 287.85 493.70 477.85 462.00 446.20 430.35 414.50 398.70 382.85 367.00 351.20 335.35 6266 - 6270 494.65 447.15 431.30 415.45 399.65 383.80 367.95 352.15 336.30 320.45 304.65 288.80 494.65 478.80 462.95 447.15 431.30 415.45 399.65 383.80 367.95 352.15 336.30 6271 - 6275 495.60 448.10 432.25 416.40 400.60 384.75 368.90 353.10 337.25 321.40 305.60 289.75 495.60 479.75 463.90 448.10 432.25 416.40 400.60 384.75 368.90 353.10 337.25 6276 - 6280 496.55 449.05 433.20 417.35 401.55 385.70 369.85 354.05 338.20 322.35 306.55 290.70 496.55 480.70 464.85 449.05 433.20 417.35 401.55 385.70 369.85 354.05 338.20 6281 - 6285 497.50 450.00 434.15 418.30 402.50 386.65 370.80 355.00 339.15 323.30 307.50 291.65 497.50 481.65 465.80 450.00 434.15 418.30 402.50 386.65 370.80 355.00 339.15 6286 - 6290 498.45 450.95 435.10 419.25 403.45 387.60 371.75 355.95 340.10 324.25 308.45 292.60 498.45 482.60 466.75 450.95 435.10 419.25 403.45 387.60 371.75 355.95 340.10 6291 - 6295 499.40 451.90 436.05 420.20 404.40 388.55 372.70 356.90 341.05 325.20 309.40 293.55 499.40 483.55 467.70 451.90 436.05 420.20 404.40 388.55 372.70 356.90 341.05 6296 - 6300 500.35 452.85 437.00 421.15 405.35 389.50 373.65 357.85 342.00 326.15 310.35 294.50 500.35 484.50 468.65 452.85 437.00 421.15 405.35 389.50 373.65 357.85 342.00 6301 - 6305 501.30 453.80 437.95 422.10 406.30 390.45 374.60 358.80 342.95 327.10 311.30 295.45 501.30 485.45 469.60 453.80 437.95 422.10 406.30 390.45 374.60 358.80 342.95 6306 - 6310 502.25 454.75 438.90 423.05 407.25 391.40 375.55 359.75 343.90 328.05 312.25 296.40 502.25 486.40 470.55 454.75 438.90 423.05 407.25 391.40 375.55 359.75 343.90 6311 - 6315 503.20 455.70 439.85 424.00 408.20 392.35 376.50 360.70 344.85 329.00 313.20 297.35 503.20 487.35 471.50 455.70 439.85 424.00 408.20 392.35 376.50 360.70 344.85 6316 - 6320 504.15 456.65 440.80 424.95 409.15 393.30 377.45 361.65 345.80 329.95 314.15 298.30 504.15 488.30 472.45 456.65 440.80 424.95 409.15 393.30 377.45 361.65 345.80 6321 - 6325 505.10 457.60 441.75 425.90 410.10 394.25 378.40 362.60 346.75 330.90 315.10 299.25 505.10 489.25 473.40 457.60 441.75 425.90 410.10 394.25 378.40 362.60 346.75 6326 - 6330 506.05 458.55 442.70 426.85 411.05 395.20 379.35 363.55 347.70 331.85 316.05 300.20 506.05 490.20 474.35 458.55 442.70 426.85 411.05 395.20 379.35 363.55 347.70 6331 - 6335 507.00 459.50 443.65 427.80 412.00 396.15 380.30 364.50 348.65 332.80 317.00 301.15 507.00 491.15 475.30 459.50 443.65 427.80 412.00 396.15 380.30 364.50 348.65 6336 - 6340 507.95 460.45 444.60 428.75 412.95 397.10 381.25 365.45 349.60 333.75 317.95 302.10 507.95 492.10 476.25 460.45 444.60 428.75 412.95 397.10 381.25 365.45 349.60 6341 - 6345 508.90 461.40 445.55 429.70 413.90 398.05 382.20 366.40 350.55 334.70 318.90 303.05 508.90 493.05 477.20 461.40 445.55 429.70 413.90 398.05 382.20 366.40 350.55

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P.U. (A) 35

82

6346 - 6350 509.85 462.35 446.50 430.65 414.85 399.00 383.15 367.35 351.50 335.65 319.85 304.00 509.85 494.00 478.15 462.35 446.50 430.65 414.85 399.00 383.15 367.35 351.50 6351 - 6355 510.80 463.30 447.45 431.60 415.80 399.95 384.10 368.30 352.45 336.60 320.80 304.95 510.80 494.95 479.10 463.30 447.45 431.60 415.80 399.95 384.10 368.30 352.45 6356 - 6360 511.75 464.25 448.40 432.55 416.75 400.90 385.05 369.25 353.40 337.55 321.75 305.90 511.75 495.90 480.05 464.25 448.40 432.55 416.75 400.90 385.05 369.25 353.40 6361 - 6365 512.70 465.20 449.35 433.50 417.70 401.85 386.00 370.20 354.35 338.50 322.70 306.85 512.70 496.85 481.00 465.20 449.35 433.50 417.70 401.85 386.00 370.20 354.35 6366 - 6370 513.65 466.15 450.30 434.45 418.65 402.80 386.95 371.15 355.30 339.45 323.65 307.80 513.65 497.80 481.95 466.15 450.30 434.45 418.65 402.80 386.95 371.15 355.30 6371 - 6375 514.60 467.10 451.25 435.40 419.60 403.75 387.90 372.10 356.25 340.40 324.60 308.75 514.60 498.75 482.90 467.10 451.25 435.40 419.60 403.75 387.90 372.10 356.25 6376 - 6380 515.55 468.05 452.20 436.35 420.55 404.70 388.85 373.05 357.20 341.35 325.55 309.70 515.55 499.70 483.85 468.05 452.20 436.35 420.55 404.70 388.85 373.05 357.20 6381 - 6385 516.50 469.00 453.15 437.30 421.50 405.65 389.80 374.00 358.15 342.30 326.50 310.65 516.50 500.65 484.80 469.00 453.15 437.30 421.50 405.65 389.80 374.00 358.15 6386 - 6390 517.45 469.95 454.10 438.25 422.45 406.60 390.75 374.95 359.10 343.25 327.45 311.60 517.45 501.60 485.75 469.95 454.10 438.25 422.45 406.60 390.75 374.95 359.10 6391 - 6395 518.40 470.90 455.05 439.20 423.40 407.55 391.70 375.90 360.05 344.20 328.40 312.55 518.40 502.55 486.70 470.90 455.05 439.20 423.40 407.55 391.70 375.90 360.05 6396 - 6400 519.35 471.85 456.00 440.15 424.35 408.50 392.65 376.85 361.00 345.15 329.35 313.50 519.35 503.50 487.65 471.85 456.00 440.15 424.35 408.50 392.65 376.85 361.00 6401 - 6405 520.30 472.80 456.95 441.10 425.30 409.45 393.60 377.80 361.95 346.10 330.30 314.45 520.30 504.45 488.60 472.80 456.95 441.10 425.30 409.45 393.60 377.80 361.95 6406 - 6410 521.25 473.75 457.90 442.05 426.25 410.40 394.55 378.75 362.90 347.05 331.25 315.40 521.25 505.40 489.55 473.75 457.90 442.05 426.25 410.40 394.55 378.75 362.90 6411 - 6415 522.20 474.70 458.85 443.00 427.20 411.35 395.50 379.70 363.85 348.00 332.20 316.35 522.20 506.35 490.50 474.70 458.85 443.00 427.20 411.35 395.50 379.70 363.85 6416 - 6420 523.15 475.65 459.80 443.95 428.15 412.30 396.45 380.65 364.80 348.95 333.15 317.30 523.15 507.30 491.45 475.65 459.80 443.95 428.15 412.30 396.45 380.65 364.80 6421 - 6425 524.10 476.60 460.75 444.90 429.10 413.25 397.40 381.60 365.75 349.90 334.10 318.25 524.10 508.25 492.40 476.60 460.75 444.90 429.10 413.25 397.40 381.60 365.75 6426 - 6430 525.05 477.55 461.70 445.85 430.05 414.20 398.35 382.55 366.70 350.85 335.05 319.20 525.05 509.20 493.35 477.55 461.70 445.85 430.05 414.20 398.35 382.55 366.70 6431 - 6435 526.00 478.50 462.65 446.80 431.00 415.15 399.30 383.50 367.65 351.80 336.00 320.15 526.00 510.15 494.30 478.50 462.65 446.80 431.00 415.15 399.30 383.50 367.65 6436 - 6440 526.95 479.45 463.60 447.75 431.95 416.10 400.25 384.45 368.60 352.75 336.95 321.10 526.95 511.10 495.25 479.45 463.60 447.75 431.95 416.10 400.25 384.45 368.60 6441 - 6445 527.90 480.40 464.55 448.70 432.90 417.05 401.20 385.40 369.55 353.70 337.90 322.05 527.90 512.05 496.20 480.40 464.55 448.70 432.90 417.05 401.20 385.40 369.55 6446 - 6450 528.85 481.35 465.50 449.65 433.85 418.00 402.15 386.35 370.50 354.65 338.85 323.00 528.85 513.00 497.15 481.35 465.50 449.65 433.85 418.00 402.15 386.35 370.50 6451 - 6455 529.80 482.30 466.45 450.60 434.80 418.95 403.10 387.30 371.45 355.60 339.80 323.95 529.80 513.95 498.10 482.30 466.45 450.60 434.80 418.95 403.10 387.30 371.45 6456 - 6460 530.75 483.25 467.40 451.55 435.75 419.90 404.05 388.25 372.40 356.55 340.75 324.90 530.75 514.90 499.05 483.25 467.40 451.55 435.75 419.90 404.05 388.25 372.40 6461 - 6465 531.70 484.20 468.35 452.50 436.70 420.85 405.00 389.20 373.35 357.50 341.70 325.85 531.70 515.85 500.00 484.20 468.35 452.50 436.70 420.85 405.00 389.20 373.35 6466 - 6470 532.65 485.15 469.30 453.45 437.65 421.80 405.95 390.15 374.30 358.45 342.65 326.80 532.65 516.80 500.95 485.15 469.30 453.45 437.65 421.80 405.95 390.15 374.30 6471 - 6475 533.60 486.10 470.25 454.40 438.60 422.75 406.90 391.10 375.25 359.40 343.60 327.75 533.60 517.75 501.90 486.10 470.25 454.40 438.60 422.75 406.90 391.10 375.25 6476 - 6480 534.55 487.05 471.20 455.35 439.55 423.70 407.85 392.05 376.20 360.35 344.55 328.70 534.55 518.70 502.85 487.05 471.20 455.35 439.55 423.70 407.85 392.05 376.20 6481 - 6485 535.50 488.00 472.15 456.30 440.50 424.65 408.80 393.00 377.15 361.30 345.50 329.65 535.50 519.65 503.80 488.00 472.15 456.30 440.50 424.65 408.80 393.00 377.15 6486 - 6490 536.45 488.95 473.10 457.25 441.45 425.60 409.75 393.95 378.10 362.25 346.45 330.60 536.45 520.60 504.75 488.95 473.10 457.25 441.45 425.60 409.75 393.95 378.10 6491 - 6495 537.40 489.90 474.05 458.20 442.40 426.55 410.70 394.90 379.05 363.20 347.40 331.55 537.40 521.55 505.70 489.90 474.05 458.20 442.40 426.55 410.70 394.90 379.05 6496 - 6500 538.35 490.85 475.00 459.15 443.35 427.50 411.65 395.85 380.00 364.15 348.35 332.50 538.35 522.50 506.65 490.85 475.00 459.15 443.35 427.50 411.65 395.85 380.00 6501 - 6505 539.30 491.80 475.95 460.10 444.30 428.45 412.60 396.80 380.95 365.10 349.30 333.45 539.30 523.45 507.60 491.80 475.95 460.10 444.30 428.45 412.60 396.80 380.95 6506 - 6510 540.25 492.75 476.90 461.05 445.25 429.40 413.55 397.75 381.90 366.05 350.25 334.40 540.25 524.40 508.55 492.75 476.90 461.05 445.25 429.40 413.55 397.75 381.90 6511 - 6515 541.20 493.70 477.85 462.00 446.20 430.35 414.50 398.70 382.85 367.00 351.20 335.35 541.20 525.35 509.50 493.70 477.85 462.00 446.20 430.35 414.50 398.70 382.85 6516 - 6520 542.15 494.65 478.80 462.95 447.15 431.30 415.45 399.65 383.80 367.95 352.15 336.30 542.15 526.30 510.45 494.65 478.80 462.95 447.15 431.30 415.45 399.65 383.80 6521 - 6525 543.10 495.60 479.75 463.90 448.10 432.25 416.40 400.60 384.75 368.90 353.10 337.25 543.10 527.25 511.40 495.60 479.75 463.90 448.10 432.25 416.40 400.60 384.75 6526 - 6530 544.05 496.55 480.70 464.85 449.05 433.20 417.35 401.55 385.70 369.85 354.05 338.20 544.05 528.20 512.35 496.55 480.70 464.85 449.05 433.20 417.35 401.55 385.70 6531 - 6535 545.00 497.50 481.65 465.80 450.00 434.15 418.30 402.50 386.65 370.80 355.00 339.15 545.00 529.15 513.30 497.50 481.65 465.80 450.00 434.15 418.30 402.50 386.65 6536 - 6540 545.95 498.45 482.60 466.75 450.95 435.10 419.25 403.45 387.60 371.75 355.95 340.10 545.95 530.10 514.25 498.45 482.60 466.75 450.95 435.10 419.25 403.45 387.60 6541 - 6545 546.90 499.40 483.55 467.70 451.90 436.05 420.20 404.40 388.55 372.70 356.90 341.05 546.90 531.05 515.20 499.40 483.55 467.70 451.90 436.05 420.20 404.40 388.55 6546 - 6550 547.85 500.35 484.50 468.65 452.85 437.00 421.15 405.35 389.50 373.65 357.85 342.00 547.85 532.00 516.15 500.35 484.50 468.65 452.85 437.00 421.15 405.35 389.50 6551 - 6555 548.80 501.30 485.45 469.60 453.80 437.95 422.10 406.30 390.45 374.60 358.80 342.95 548.80 532.95 517.10 501.30 485.45 469.60 453.80 437.95 422.10 406.30 390.45 6556 - 6560 549.75 502.25 486.40 470.55 454.75 438.90 423.05 407.25 391.40 375.55 359.75 343.90 549.75 533.90 518.05 502.25 486.40 470.55 454.75 438.90 423.05 407.25 391.40 6561 - 6565 550.70 503.20 487.35 471.50 455.70 439.85 424.00 408.20 392.35 376.50 360.70 344.85 550.70 534.85 519.00 503.20 487.35 471.50 455.70 439.85 424.00 408.20 392.35 6566 - 6570 551.65 504.15 488.30 472.45 456.65 440.80 424.95 409.15 393.30 377.45 361.65 345.80 551.65 535.80 519.95 504.15 488.30 472.45 456.65 440.80 424.95 409.15 393.30 6571 - 6575 552.60 505.10 489.25 473.40 457.60 441.75 425.90 410.10 394.25 378.40 362.60 346.75 552.60 536.75 520.90 505.10 489.25 473.40 457.60 441.75 425.90 410.10 394.25 6576 - 6580 553.55 506.05 490.20 474.35 458.55 442.70 426.85 411.05 395.20 379.35 363.55 347.70 553.55 537.70 521.85 506.05 490.20 474.35 458.55 442.70 426.85 411.05 395.20 6581 - 6585 554.55 507.00 491.15 475.30 459.50 443.65 427.80 412.00 396.15 380.30 364.50 348.65 554.55 538.65 522.80 507.00 491.15 475.30 459.50 443.65 427.80 412.00 396.15

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

83

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 6586 - 6590 555.75 507.95 492.10 476.25 460.45 444.60 428.75 412.95 397.10 381.25 365.45 349.60 555.75 539.60 523.75 507.95 492.10 476.25 460.45 444.60 428.75 412.95 397.10 6591 - 6595 556.95 508.90 493.05 477.20 461.40 445.55 429.70 413.90 398.05 382.20 366.40 350.55 556.95 540.55 524.70 508.90 493.05 477.20 461.40 445.55 429.70 413.90 398.05 6596 - 6600 558.15 509.85 494.00 478.15 462.35 446.50 430.65 414.85 399.00 383.15 367.35 351.50 558.15 541.50 525.65 509.85 494.00 478.15 462.35 446.50 430.65 414.85 399.00 6601 - 6605 559.35 510.80 494.95 479.10 463.30 447.45 431.60 415.80 399.95 384.10 368.30 352.45 559.35 542.45 526.60 510.80 494.95 479.10 463.30 447.45 431.60 415.80 399.95 6606 - 6610 560.55 511.75 495.90 480.05 464.25 448.40 432.55 416.75 400.90 385.05 369.25 353.40 560.55 543.40 527.55 511.75 495.90 480.05 464.25 448.40 432.55 416.75 400.90 6611 - 6615 561.75 512.70 496.85 481.00 465.20 449.35 433.50 417.70 401.85 386.00 370.20 354.35 561.75 544.35 528.50 512.70 496.85 481.00 465.20 449.35 433.50 417.70 401.85 6616 - 6620 562.95 513.65 497.80 481.95 466.15 450.30 434.45 418.65 402.80 386.95 371.15 355.30 562.95 545.30 529.45 513.65 497.80 481.95 466.15 450.30 434.45 418.65 402.80 6621 - 6625 564.15 514.60 498.75 482.90 467.10 451.25 435.40 419.60 403.75 387.90 372.10 356.25 564.15 546.25 530.40 514.60 498.75 482.90 467.10 451.25 435.40 419.60 403.75 6626 - 6630 565.35 515.55 499.70 483.85 468.05 452.20 436.35 420.55 404.70 388.85 373.05 357.20 565.35 547.20 531.35 515.55 499.70 483.85 468.05 452.20 436.35 420.55 404.70 6631 - 6635 566.55 516.50 500.65 484.80 469.00 453.15 437.30 421.50 405.65 389.80 374.00 358.15 566.55 548.15 532.30 516.50 500.65 484.80 469.00 453.15 437.30 421.50 405.65 6636 - 6640 567.75 517.45 501.60 485.75 469.95 454.10 438.25 422.45 406.60 390.75 374.95 359.10 567.75 549.10 533.25 517.45 501.60 485.75 469.95 454.10 438.25 422.45 406.60 6641 - 6645 568.95 518.40 502.55 486.70 470.90 455.05 439.20 423.40 407.55 391.70 375.90 360.05 568.95 550.05 534.20 518.40 502.55 486.70 470.90 455.05 439.20 423.40 407.55 6646 - 6650 570.15 519.35 503.50 487.65 471.85 456.00 440.15 424.35 408.50 392.65 376.85 361.00 570.15 551.00 535.15 519.35 503.50 487.65 471.85 456.00 440.15 424.35 408.50 6651 - 6655 571.35 520.30 504.45 488.60 472.80 456.95 441.10 425.30 409.45 393.60 377.80 361.95 571.35 551.95 536.10 520.30 504.45 488.60 472.80 456.95 441.10 425.30 409.45 6656 - 6660 572.55 521.25 505.40 489.55 473.75 457.90 442.05 426.25 410.40 394.55 378.75 362.90 572.55 552.90 537.05 521.25 505.40 489.55 473.75 457.90 442.05 426.25 410.40 6661 - 6665 573.75 522.20 506.35 490.50 474.70 458.85 443.00 427.20 411.35 395.50 379.70 363.85 573.75 553.85 538.00 522.20 506.35 490.50 474.70 458.85 443.00 427.20 411.35 6666 - 6670 574.95 523.15 507.30 491.45 475.65 459.80 443.95 428.15 412.30 396.45 380.65 364.80 574.95 554.95 538.95 523.15 507.30 491.45 475.65 459.80 443.95 428.15 412.30 6671 - 6675 576.15 524.10 508.25 492.40 476.60 460.75 444.90 429.10 413.25 397.40 381.60 365.75 576.15 556.15 539.90 524.10 508.25 492.40 476.60 460.75 444.90 429.10 413.25 6676 - 6680 577.35 525.05 509.20 493.35 477.55 461.70 445.85 430.05 414.20 398.35 382.55 366.70 577.35 557.35 540.85 525.05 509.20 493.35 477.55 461.70 445.85 430.05 414.20 6681 - 6685 578.55 526.00 510.15 494.30 478.50 462.65 446.80 431.00 415.15 399.30 383.50 367.65 578.55 558.55 541.80 526.00 510.15 494.30 478.50 462.65 446.80 431.00 415.15 6686 - 6690 579.75 526.95 511.10 495.25 479.45 463.60 447.75 431.95 416.10 400.25 384.45 368.60 579.75 559.75 542.75 526.95 511.10 495.25 479.45 463.60 447.75 431.95 416.10 6691 - 6695 580.95 527.90 512.05 496.20 480.40 464.55 448.70 432.90 417.05 401.20 385.40 369.55 580.95 560.95 543.70 527.90 512.05 496.20 480.40 464.55 448.70 432.90 417.05 6696 - 6700 582.15 528.85 513.00 497.15 481.35 465.50 449.65 433.85 418.00 402.15 386.35 370.50 582.15 562.15 544.65 528.85 513.00 497.15 481.35 465.50 449.65 433.85 418.00 6701 - 6705 583.35 529.80 513.95 498.10 482.30 466.45 450.60 434.80 418.95 403.10 387.30 371.45 583.35 563.35 545.60 529.80 513.95 498.10 482.30 466.45 450.60 434.80 418.95 6706 - 6710 584.55 530.75 514.90 499.05 483.25 467.40 451.55 435.75 419.90 404.05 388.25 372.40 584.55 564.55 546.55 530.75 514.90 499.05 483.25 467.40 451.55 435.75 419.90

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P.U. (A) 35

84

6711 - 6715 585.75 531.70 515.85 500.00 484.20 468.35 452.50 436.70 420.85 405.00 389.20 373.35 585.75 565.75 547.50 531.70 515.85 500.00 484.20 468.35 452.50 436.70 420.85 6716 - 6720 586.95 532.65 516.80 500.95 485.15 469.30 453.45 437.65 421.80 405.95 390.15 374.30 586.95 566.95 548.45 532.65 516.80 500.95 485.15 469.30 453.45 437.65 421.80 6721 - 6725 588.15 533.60 517.75 501.90 486.10 470.25 454.40 438.60 422.75 406.90 391.10 375.25 588.15 568.15 549.40 533.60 517.75 501.90 486.10 470.25 454.40 438.60 422.75 6726 - 6730 589.35 534.55 518.70 502.85 487.05 471.20 455.35 439.55 423.70 407.85 392.05 376.20 589.35 569.35 550.35 534.55 518.70 502.85 487.05 471.20 455.35 439.55 423.70 6731 - 6735 590.55 535.50 519.65 503.80 488.00 472.15 456.30 440.50 424.65 408.80 393.00 377.15 590.55 570.55 551.30 535.50 519.65 503.80 488.00 472.15 456.30 440.50 424.65 6736 - 6740 591.75 536.45 520.60 504.75 488.95 473.10 457.25 441.45 425.60 409.75 393.95 378.10 591.75 571.75 552.25 536.45 520.60 504.75 488.95 473.10 457.25 441.45 425.60 6741 - 6745 592.95 537.40 521.55 505.70 489.90 474.05 458.20 442.40 426.55 410.70 394.90 379.05 592.95 572.95 553.20 537.40 521.55 505.70 489.90 474.05 458.20 442.40 426.55 6746 - 6750 594.15 538.35 522.50 506.65 490.85 475.00 459.15 443.35 427.50 411.65 395.85 380.00 594.15 574.15 554.15 538.35 522.50 506.65 490.85 475.00 459.15 443.35 427.50 6751 - 6755 595.35 539.30 523.45 507.60 491.80 475.95 460.10 444.30 428.45 412.60 396.80 380.95 595.35 575.35 555.35 539.30 523.45 507.60 491.80 475.95 460.10 444.30 428.45 6756 - 6760 596.55 540.25 524.40 508.55 492.75 476.90 461.05 445.25 429.40 413.55 397.75 381.90 596.55 576.55 556.55 540.25 524.40 508.55 492.75 476.90 461.05 445.25 429.40 6761 - 6765 597.75 541.20 525.35 509.50 493.70 477.85 462.00 446.20 430.35 414.50 398.70 382.85 597.75 577.75 557.75 541.20 525.35 509.50 493.70 477.85 462.00 446.20 430.35 6766 - 6770 598.95 542.15 526.30 510.45 494.65 478.80 462.95 447.15 431.30 415.45 399.65 383.80 598.95 578.95 558.95 542.15 526.30 510.45 494.65 478.80 462.95 447.15 431.30 6771 - 6775 600.15 543.10 527.25 511.40 495.60 479.75 463.90 448.10 432.25 416.40 400.60 384.75 600.15 580.15 560.15 543.10 527.25 511.40 495.60 479.75 463.90 448.10 432.25 6776 - 6780 601.35 544.05 528.20 512.35 496.55 480.70 464.85 449.05 433.20 417.35 401.55 385.70 601.35 581.35 561.35 544.05 528.20 512.35 496.55 480.70 464.85 449.05 433.20 6781 - 6785 602.55 545.00 529.15 513.30 497.50 481.65 465.80 450.00 434.15 418.30 402.50 386.65 602.55 582.55 562.55 545.00 529.15 513.30 497.50 481.65 465.80 450.00 434.15 6786 - 6790 603.75 545.95 530.10 514.25 498.45 482.60 466.75 450.95 435.10 419.25 403.45 387.60 603.75 583.75 563.75 545.95 530.10 514.25 498.45 482.60 466.75 450.95 435.10 6791 - 6795 604.95 546.90 531.05 515.20 499.40 483.55 467.70 451.90 436.05 420.20 404.40 388.55 604.95 584.95 564.95 546.90 531.05 515.20 499.40 483.55 467.70 451.90 436.05 6796 - 6800 606.15 547.85 532.00 516.15 500.35 484.50 468.65 452.85 437.00 421.15 405.35 389.50 606.15 586.15 566.15 547.85 532.00 516.15 500.35 484.50 468.65 452.85 437.00 6801 - 6805 607.35 548.80 532.95 517.10 501.30 485.45 469.60 453.80 437.95 422.10 406.30 390.45 607.35 587.35 567.35 548.80 532.95 517.10 501.30 485.45 469.60 453.80 437.95 6806 - 6810 608.55 549.75 533.90 518.05 502.25 486.40 470.55 454.75 438.90 423.05 407.25 391.40 608.55 588.55 568.55 549.75 533.90 518.05 502.25 486.40 470.55 454.75 438.90 6811 - 6815 609.75 550.70 534.85 519.00 503.20 487.35 471.50 455.70 439.85 424.00 408.20 392.35 609.75 589.75 569.75 550.70 534.85 519.00 503.20 487.35 471.50 455.70 439.85 6816 - 6820 610.95 551.65 535.80 519.95 504.15 488.30 472.45 456.65 440.80 424.95 409.15 393.30 610.95 590.95 570.95 551.65 535.80 519.95 504.15 488.30 472.45 456.65 440.80 6821 - 6825 612.15 552.60 536.75 520.90 505.10 489.25 473.40 457.60 441.75 425.90 410.10 394.25 612.15 592.15 572.15 552.60 536.75 520.90 505.10 489.25 473.40 457.60 441.75 6826 - 6830 613.35 553.55 537.70 521.85 506.05 490.20 474.35 458.55 442.70 426.85 411.05 395.20 613.35 593.35 573.35 553.55 537.70 521.85 506.05 490.20 474.35 458.55 442.70 6831 - 6835 614.55 554.55 538.65 522.80 507.00 491.15 475.30 459.50 443.65 427.80 412.00 396.15 614.55 594.55 574.55 554.55 538.65 522.80 507.00 491.15 475.30 459.50 443.65 6836 - 6840 615.75 555.75 539.60 523.75 507.95 492.10 476.25 460.45 444.60 428.75 412.95 397.10 615.75 595.75 575.75 555.75 539.60 523.75 507.95 492.10 476.25 460.45 444.60 6841 - 6845 616.95 556.95 540.55 524.70 508.90 493.05 477.20 461.40 445.55 429.70 413.90 398.05 616.95 596.95 576.95 556.95 540.55 524.70 508.90 493.05 477.20 461.40 445.55 6846 - 6850 618.15 558.15 541.50 525.65 509.85 494.00 478.15 462.35 446.50 430.65 414.85 399.00 618.15 598.15 578.15 558.15 541.50 525.65 509.85 494.00 478.15 462.35 446.50 6851 - 6855 619.35 559.35 542.45 526.60 510.80 494.95 479.10 463.30 447.45 431.60 415.80 399.95 619.35 599.35 579.35 559.35 542.45 526.60 510.80 494.95 479.10 463.30 447.45 6856 - 6860 620.55 560.55 543.40 527.55 511.75 495.90 480.05 464.25 448.40 432.55 416.75 400.90 620.55 600.55 580.55 560.55 543.40 527.55 511.75 495.90 480.05 464.25 448.40 6861 - 6865 621.75 561.75 544.35 528.50 512.70 496.85 481.00 465.20 449.35 433.50 417.70 401.85 621.75 601.75 581.75 561.75 544.35 528.50 512.70 496.85 481.00 465.20 449.35 6866 - 6870 622.95 562.95 545.30 529.45 513.65 497.80 481.95 466.15 450.30 434.45 418.65 402.80 622.95 602.95 582.95 562.95 545.30 529.45 513.65 497.80 481.95 466.15 450.30 6871 - 6875 624.15 564.15 546.25 530.40 514.60 498.75 482.90 467.10 451.25 435.40 419.60 403.75 624.15 604.15 584.15 564.15 546.25 530.40 514.60 498.75 482.90 467.10 451.25 6876 - 6880 625.35 565.35 547.20 531.35 515.55 499.70 483.85 468.05 452.20 436.35 420.55 404.70 625.35 605.35 585.35 565.35 547.20 531.35 515.55 499.70 483.85 468.05 452.20 6881 - 6885 626.55 566.55 548.15 532.30 516.50 500.65 484.80 469.00 453.15 437.30 421.50 405.65 626.55 606.55 586.55 566.55 548.15 532.30 516.50 500.65 484.80 469.00 453.15 6886 - 6890 627.75 567.75 549.10 533.25 517.45 501.60 485.75 469.95 454.10 438.25 422.45 406.60 627.75 607.75 587.75 567.75 549.10 533.25 517.45 501.60 485.75 469.95 454.10 6891 - 6895 628.95 568.95 550.05 534.20 518.40 502.55 486.70 470.90 455.05 439.20 423.40 407.55 628.95 608.95 588.95 568.95 550.05 534.20 518.40 502.55 486.70 470.90 455.05 6896 - 6900 630.15 570.15 551.00 535.15 519.35 503.50 487.65 471.85 456.00 440.15 424.35 408.50 630.15 610.15 590.15 570.15 551.00 535.15 519.35 503.50 487.65 471.85 456.00 6901 - 6905 631.35 571.35 551.95 536.10 520.30 504.45 488.60 472.80 456.95 441.10 425.30 409.45 631.35 611.35 591.35 571.35 551.95 536.10 520.30 504.45 488.60 472.80 456.95 6906 - 6910 632.55 572.55 552.90 537.05 521.25 505.40 489.55 473.75 457.90 442.05 426.25 410.40 632.55 612.55 592.55 572.55 552.90 537.05 521.25 505.40 489.55 473.75 457.90 6911 - 6915 633.75 573.75 553.85 538.00 522.20 506.35 490.50 474.70 458.85 443.00 427.20 411.35 633.75 613.75 593.75 573.75 553.85 538.00 522.20 506.35 490.50 474.70 458.85 6916 - 6920 634.95 574.95 554.95 538.95 523.15 507.30 491.45 475.65 459.80 443.95 428.15 412.30 634.95 614.95 594.95 574.95 554.95 538.95 523.15 507.30 491.45 475.65 459.80 6921 - 6925 636.15 576.15 556.15 539.90 524.10 508.25 492.40 476.60 460.75 444.90 429.10 413.25 636.15 616.15 596.15 576.15 556.15 539.90 524.10 508.25 492.40 476.60 460.75 6926 - 6930 637.35 577.35 557.35 540.85 525.05 509.20 493.35 477.55 461.70 445.85 430.05 414.20 637.35 617.35 597.35 577.35 557.35 540.85 525.05 509.20 493.35 477.55 461.70 6931 - 6935 638.55 578.55 558.55 541.80 526.00 510.15 494.30 478.50 462.65 446.80 431.00 415.15 638.55 618.55 598.55 578.55 558.55 541.80 526.00 510.15 494.30 478.50 462.65 6936 - 6940 639.75 579.75 559.75 542.75 526.95 511.10 495.25 479.45 463.60 447.75 431.95 416.10 639.75 619.75 599.75 579.75 559.75 542.75 526.95 511.10 495.25 479.45 463.60 6941 - 6945 640.95 580.95 560.95 543.70 527.90 512.05 496.20 480.40 464.55 448.70 432.90 417.05 640.95 620.95 600.95 580.95 560.95 543.70 527.90 512.05 496.20 480.40 464.55 6946 - 6950 642.15 582.15 562.15 544.65 528.85 513.00 497.15 481.35 465.50 449.65 433.85 418.00 642.15 622.15 602.15 582.15 562.15 544.65 528.85 513.00 497.15 481.35 465.50

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

85

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 6951 - 6955 643.35 583.35 563.35 545.60 529.80 513.95 498.10 482.30 466.45 450.60 434.80 418.95 643.35 623.35 603.35 583.35 563.35 545.60 529.80 513.95 498.10 482.30 466.45 6956 - 6960 644.55 584.55 564.55 546.55 530.75 514.90 499.05 483.25 467.40 451.55 435.75 419.90 644.55 624.55 604.55 584.55 564.55 546.55 530.75 514.90 499.05 483.25 467.40 6961 - 6965 645.75 585.75 565.75 547.50 531.70 515.85 500.00 484.20 468.35 452.50 436.70 420.85 645.75 625.75 605.75 585.75 565.75 547.50 531.70 515.85 500.00 484.20 468.35 6966 - 6970 646.95 586.95 566.95 548.45 532.65 516.80 500.95 485.15 469.30 453.45 437.65 421.80 646.95 626.95 606.95 586.95 566.95 548.45 532.65 516.80 500.95 485.15 469.30 6971 - 6975 648.15 588.15 568.15 549.40 533.60 517.75 501.90 486.10 470.25 454.40 438.60 422.75 648.15 628.15 608.15 588.15 568.15 549.40 533.60 517.75 501.90 486.10 470.25 6976 - 6980 649.35 589.35 569.35 550.35 534.55 518.70 502.85 487.05 471.20 455.35 439.55 423.70 649.35 629.35 609.35 589.35 569.35 550.35 534.55 518.70 502.85 487.05 471.20 6981 - 6985 650.55 590.55 570.55 551.30 535.50 519.65 503.80 488.00 472.15 456.30 440.50 424.65 650.55 630.55 610.55 590.55 570.55 551.30 535.50 519.65 503.80 488.00 472.15 6986 - 6990 651.75 591.75 571.75 552.25 536.45 520.60 504.75 488.95 473.10 457.25 441.45 425.60 651.75 631.75 611.75 591.75 571.75 552.25 536.45 520.60 504.75 488.95 473.10 6991 - 6995 652.95 592.95 572.95 553.20 537.40 521.55 505.70 489.90 474.05 458.20 442.40 426.55 652.95 632.95 612.95 592.95 572.95 553.20 537.40 521.55 505.70 489.90 474.05 6996 - 7000 654.15 594.15 574.15 554.15 538.35 522.50 506.65 490.85 475.00 459.15 443.35 427.50 654.15 634.15 614.15 594.15 574.15 554.15 538.35 522.50 506.65 490.85 475.00 7001 - 7005 655.35 595.35 575.35 555.35 539.30 523.45 507.60 491.80 475.95 460.10 444.30 428.45 655.35 635.35 615.35 595.35 575.35 555.35 539.30 523.45 507.60 491.80 475.95 7006 - 7010 656.55 596.55 576.55 556.55 540.25 524.40 508.55 492.75 476.90 461.05 445.25 429.40 656.55 636.55 616.55 596.55 576.55 556.55 540.25 524.40 508.55 492.75 476.90 7011 - 7015 657.75 597.75 577.75 557.75 541.20 525.35 509.50 493.70 477.85 462.00 446.20 430.35 657.75 637.75 617.75 597.75 577.75 557.75 541.20 525.35 509.50 493.70 477.85 7016 - 7020 658.95 598.95 578.95 558.95 542.15 526.30 510.45 494.65 478.80 462.95 447.15 431.30 658.95 638.95 618.95 598.95 578.95 558.95 542.15 526.30 510.45 494.65 478.80 7021 - 7025 660.15 600.15 580.15 560.15 543.10 527.25 511.40 495.60 479.75 463.90 448.10 432.25 660.15 640.15 620.15 600.15 580.15 560.15 543.10 527.25 511.40 495.60 479.75 7026 - 7030 661.35 601.35 581.35 561.35 544.05 528.20 512.35 496.55 480.70 464.85 449.05 433.20 661.35 641.35 621.35 601.35 581.35 561.35 544.05 528.20 512.35 496.55 480.70 7031 - 7035 662.55 602.55 582.55 562.55 545.00 529.15 513.30 497.50 481.65 465.80 450.00 434.15 662.55 642.55 622.55 602.55 582.55 562.55 545.00 529.15 513.30 497.50 481.65 7036 - 7040 663.75 603.75 583.75 563.75 545.95 530.10 514.25 498.45 482.60 466.75 450.95 435.10 663.75 643.75 623.75 603.75 583.75 563.75 545.95 530.10 514.25 498.45 482.60 7041 - 7045 664.95 604.95 584.95 564.95 546.90 531.05 515.20 499.40 483.55 467.70 451.90 436.05 664.95 644.95 624.95 604.95 584.95 564.95 546.90 531.05 515.20 499.40 483.55 7046 - 7050 666.15 606.15 586.15 566.15 547.85 532.00 516.15 500.35 484.50 468.65 452.85 437.00 666.15 646.15 626.15 606.15 586.15 566.15 547.85 532.00 516.15 500.35 484.50 7051 - 7055 667.35 607.35 587.35 567.35 548.80 532.95 517.10 501.30 485.45 469.60 453.80 437.95 667.35 647.35 627.35 607.35 587.35 567.35 548.80 532.95 517.10 501.30 485.45 7056 - 7060 668.55 608.55 588.55 568.55 549.75 533.90 518.05 502.25 486.40 470.55 454.75 438.90 668.55 648.55 628.55 608.55 588.55 568.55 549.75 533.90 518.05 502.25 486.40 7061 - 7065 669.75 609.75 589.75 569.75 550.70 534.85 519.00 503.20 487.35 471.50 455.70 439.85 669.75 649.75 629.75 609.75 589.75 569.75 550.70 534.85 519.00 503.20 487.35 7066 - 7070 670.95 610.95 590.95 570.95 551.65 535.80 519.95 504.15 488.30 472.45 456.65 440.80 670.95 650.95 630.95 610.95 590.95 570.95 551.65 535.80 519.95 504.15 488.30 7071 - 7075 672.15 612.15 592.15 572.15 552.60 536.75 520.90 505.10 489.25 473.40 457.60 441.75 672.15 652.15 632.15 612.15 592.15 572.15 552.60 536.75 520.90 505.10 489.25

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P.U. (A) 35

86

7076 - 7080 673.35 613.35 593.35 573.35 553.55 537.70 521.85 506.05 490.20 474.35 458.55 442.70 673.35 653.35 633.35 613.35 593.35 573.35 553.55 537.70 521.85 506.05 490.20 7081 - 7085 674.55 614.55 594.55 574.55 554.55 538.65 522.80 507.00 491.15 475.30 459.50 443.65 674.55 654.55 634.55 614.55 594.55 574.55 554.55 538.65 522.80 507.00 491.15 7086 - 7090 675.75 615.75 595.75 575.75 555.75 539.60 523.75 507.95 492.10 476.25 460.45 444.60 675.75 655.75 635.75 615.75 595.75 575.75 555.75 539.60 523.75 507.95 492.10 7091 - 7095 676.95 616.95 596.95 576.95 556.95 540.55 524.70 508.90 493.05 477.20 461.40 445.55 676.95 656.95 636.95 616.95 596.95 576.95 556.95 540.55 524.70 508.90 493.05 7096 - 7100 678.15 618.15 598.15 578.15 558.15 541.50 525.65 509.85 494.00 478.15 462.35 446.50 678.15 658.15 638.15 618.15 598.15 578.15 558.15 541.50 525.65 509.85 494.00 7101 - 7105 679.35 619.35 599.35 579.35 559.35 542.45 526.60 510.80 494.95 479.10 463.30 447.45 679.35 659.35 639.35 619.35 599.35 579.35 559.35 542.45 526.60 510.80 494.95 7106 - 7110 680.55 620.55 600.55 580.55 560.55 543.40 527.55 511.75 495.90 480.05 464.25 448.40 680.55 660.55 640.55 620.55 600.55 580.55 560.55 543.40 527.55 511.75 495.90 7111 - 7115 681.75 621.75 601.75 581.75 561.75 544.35 528.50 512.70 496.85 481.00 465.20 449.35 681.75 661.75 641.75 621.75 601.75 581.75 561.75 544.35 528.50 512.70 496.85 7116 - 7120 682.95 622.95 602.95 582.95 562.95 545.30 529.45 513.65 497.80 481.95 466.15 450.30 682.95 662.95 642.95 622.95 602.95 582.95 562.95 545.30 529.45 513.65 497.80 7121 - 7125 684.15 624.15 604.15 584.15 564.15 546.25 530.40 514.60 498.75 482.90 467.10 451.25 684.15 664.15 644.15 624.15 604.15 584.15 564.15 546.25 530.40 514.60 498.75 7126 - 7130 685.35 625.35 605.35 585.35 565.35 547.20 531.35 515.55 499.70 483.85 468.05 452.20 685.35 665.35 645.35 625.35 605.35 585.35 565.35 547.20 531.35 515.55 499.70 7131 - 7135 686.55 626.55 606.55 586.55 566.55 548.15 532.30 516.50 500.65 484.80 469.00 453.15 686.55 666.55 646.55 626.55 606.55 586.55 566.55 548.15 532.30 516.50 500.65 7136 - 7140 687.75 627.75 607.75 587.75 567.75 549.10 533.25 517.45 501.60 485.75 469.95 454.10 687.75 667.75 647.75 627.75 607.75 587.75 567.75 549.10 533.25 517.45 501.60 7141 - 7145 688.95 628.95 608.95 588.95 568.95 550.05 534.20 518.40 502.55 486.70 470.90 455.05 688.95 668.95 648.95 628.95 608.95 588.95 568.95 550.05 534.20 518.40 502.55 7146 - 7150 690.15 630.15 610.15 590.15 570.15 551.00 535.15 519.35 503.50 487.65 471.85 456.00 690.15 670.15 650.15 630.15 610.15 590.15 570.15 551.00 535.15 519.35 503.50 7151 - 7155 691.35 631.35 611.35 591.35 571.35 551.95 536.10 520.30 504.45 488.60 472.80 456.95 691.35 671.35 651.35 631.35 611.35 591.35 571.35 551.95 536.10 520.30 504.45 7156 - 7160 692.55 632.55 612.55 592.55 572.55 552.90 537.05 521.25 505.40 489.55 473.75 457.90 692.55 672.55 652.55 632.55 612.55 592.55 572.55 552.90 537.05 521.25 505.40 7161 - 7165 693.75 633.75 613.75 593.75 573.75 553.85 538.00 522.20 506.35 490.50 474.70 458.85 693.75 673.75 653.75 633.75 613.75 593.75 573.75 553.85 538.00 522.20 506.35 7166 - 7170 694.95 634.95 614.95 594.95 574.95 554.95 538.95 523.15 507.30 491.45 475.65 459.80 694.95 674.95 654.95 634.95 614.95 594.95 574.95 554.95 538.95 523.15 507.30 7171 - 7175 696.15 636.15 616.15 596.15 576.15 556.15 539.90 524.10 508.25 492.40 476.60 460.75 696.15 676.15 656.15 636.15 616.15 596.15 576.15 556.15 539.90 524.10 508.25 7176 - 7180 697.35 637.35 617.35 597.35 577.35 557.35 540.85 525.05 509.20 493.35 477.55 461.70 697.35 677.35 657.35 637.35 617.35 597.35 577.35 557.35 540.85 525.05 509.20 7181 - 7185 698.55 638.55 618.55 598.55 578.55 558.55 541.80 526.00 510.15 494.30 478.50 462.65 698.55 678.55 658.55 638.55 618.55 598.55 578.55 558.55 541.80 526.00 510.15 7186 - 7190 699.75 639.75 619.75 599.75 579.75 559.75 542.75 526.95 511.10 495.25 479.45 463.60 699.75 679.75 659.75 639.75 619.75 599.75 579.75 559.75 542.75 526.95 511.10 7191 - 7195 700.95 640.95 620.95 600.95 580.95 560.95 543.70 527.90 512.05 496.20 480.40 464.55 700.95 680.95 660.95 640.95 620.95 600.95 580.95 560.95 543.70 527.90 512.05 7196 - 7200 702.15 642.15 622.15 602.15 582.15 562.15 544.65 528.85 513.00 497.15 481.35 465.50 702.15 682.15 662.15 642.15 622.15 602.15 582.15 562.15 544.65 528.85 513.00 7201 - 7205 703.35 643.35 623.35 603.35 583.35 563.35 545.60 529.80 513.95 498.10 482.30 466.45 703.35 683.35 663.35 643.35 623.35 603.35 583.35 563.35 545.60 529.80 513.95 7206 - 7210 704.55 644.55 624.55 604.55 584.55 564.55 546.55 530.75 514.90 499.05 483.25 467.40 704.55 684.55 664.55 644.55 624.55 604.55 584.55 564.55 546.55 530.75 514.90 7211 - 7215 705.75 645.75 625.75 605.75 585.75 565.75 547.50 531.70 515.85 500.00 484.20 468.35 705.75 685.75 665.75 645.75 625.75 605.75 585.75 565.75 547.50 531.70 515.85 7216 - 7220 706.95 646.95 626.95 606.95 586.95 566.95 548.45 532.65 516.80 500.95 485.15 469.30 706.95 686.95 666.95 646.95 626.95 606.95 586.95 566.95 548.45 532.65 516.80 7221 - 7225 708.15 648.15 628.15 608.15 588.15 568.15 549.40 533.60 517.75 501.90 486.10 470.25 708.15 688.15 668.15 648.15 628.15 608.15 588.15 568.15 549.40 533.60 517.75 7226 - 7230 709.35 649.35 629.35 609.35 589.35 569.35 550.35 534.55 518.70 502.85 487.05 471.20 709.35 689.35 669.35 649.35 629.35 609.35 589.35 569.35 550.35 534.55 518.70 7231 - 7235 710.55 650.55 630.55 610.55 590.55 570.55 551.30 535.50 519.65 503.80 488.00 472.15 710.55 690.55 670.55 650.55 630.55 610.55 590.55 570.55 551.30 535.50 519.65 7236 - 7240 711.75 651.75 631.75 611.75 591.75 571.75 552.25 536.45 520.60 504.75 488.95 473.10 711.75 691.75 671.75 651.75 631.75 611.75 591.75 571.75 552.25 536.45 520.60 7241 - 7245 712.95 652.95 632.95 612.95 592.95 572.95 553.20 537.40 521.55 505.70 489.90 474.05 712.95 692.95 672.95 652.95 632.95 612.95 592.95 572.95 553.20 537.40 521.55 7246 - 7250 714.15 654.15 634.15 614.15 594.15 574.15 554.15 538.35 522.50 506.65 490.85 475.00 714.15 694.15 674.15 654.15 634.15 614.15 594.15 574.15 554.15 538.35 522.50 7251 - 7255 715.35 655.35 635.35 615.35 595.35 575.35 555.35 539.30 523.45 507.60 491.80 475.95 715.35 695.35 675.35 655.35 635.35 615.35 595.35 575.35 555.35 539.30 523.45 7256 - 7260 716.55 656.55 636.55 616.55 596.55 576.55 556.55 540.25 524.40 508.55 492.75 476.90 716.55 696.55 676.55 656.55 636.55 616.55 596.55 576.55 556.55 540.25 524.40 7261 - 7265 717.75 657.75 637.75 617.75 597.75 577.75 557.75 541.20 525.35 509.50 493.70 477.85 717.75 697.75 677.75 657.75 637.75 617.75 597.75 577.75 557.75 541.20 525.35 7266 - 7270 718.95 658.95 638.95 618.95 598.95 578.95 558.95 542.15 526.30 510.45 494.65 478.80 718.95 698.95 678.95 658.95 638.95 618.95 598.95 578.95 558.95 542.15 526.30 7271 - 7275 720.15 660.15 640.15 620.15 600.15 580.15 560.15 543.10 527.25 511.40 495.60 479.75 720.15 700.15 680.15 660.15 640.15 620.15 600.15 580.15 560.15 543.10 527.25 7276 - 7280 721.35 661.35 641.35 621.35 601.35 581.35 561.35 544.05 528.20 512.35 496.55 480.70 721.35 701.35 681.35 661.35 641.35 621.35 601.35 581.35 561.35 544.05 528.20 7281 - 7285 722.55 662.55 642.55 622.55 602.55 582.55 562.55 545.00 529.15 513.30 497.50 481.65 722.55 702.55 682.55 662.55 642.55 622.55 602.55 582.55 562.55 545.00 529.15 7286 - 7290 723.75 663.75 643.75 623.75 603.75 583.75 563.75 545.95 530.10 514.25 498.45 482.60 723.75 703.75 683.75 663.75 643.75 623.75 603.75 583.75 563.75 545.95 530.10 7291 - 7295 724.95 664.95 644.95 624.95 604.95 584.95 564.95 546.90 531.05 515.20 499.40 483.55 724.95 704.95 684.95 664.95 644.95 624.95 604.95 584.95 564.95 546.90 531.05 7296 - 7300 726.15 666.15 646.15 626.15 606.15 586.15 566.15 547.85 532.00 516.15 500.35 484.50 726.15 706.15 686.15 666.15 646.15 626.15 606.15 586.15 566.15 547.85 532.00 7301 - 7305 727.35 667.35 647.35 627.35 607.35 587.35 567.35 548.80 532.95 517.10 501.30 485.45 727.35 707.35 687.35 667.35 647.35 627.35 607.35 587.35 567.35 548.80 532.95 7306 - 7310 728.55 668.55 648.55 628.55 608.55 588.55 568.55 549.75 533.90 518.05 502.25 486.40 728.55 708.55 688.55 668.55 648.55 628.55 608.55 588.55 568.55 549.75 533.90 7311 - 7315 729.75 669.75 649.75 629.75 609.75 589.75 569.75 550.70 534.85 519.00 503.20 487.35 729.75 709.75 689.75 669.75 649.75 629.75 609.75 589.75 569.75 550.70 534.85

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

87

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 7316 - 7320 730.95 670.95 650.95 630.95 610.95 590.95 570.95 551.65 535.80 519.95 504.15 488.30 730.95 710.95 690.95 670.95 650.95 630.95 610.95 590.95 570.95 551.65 535.80 7321 - 7325 732.15 672.15 652.15 632.15 612.15 592.15 572.15 552.60 536.75 520.90 505.10 489.25 732.15 712.15 692.15 672.15 652.15 632.15 612.15 592.15 572.15 552.60 536.75 7326 - 7330 733.35 673.35 653.35 633.35 613.35 593.35 573.35 553.55 537.70 521.85 506.05 490.20 733.35 713.35 693.35 673.35 653.35 633.35 613.35 593.35 573.35 553.55 537.70 7331 - 7335 734.55 674.55 654.55 634.55 614.55 594.55 574.55 554.55 538.65 522.80 507.00 491.15 734.55 714.55 694.55 674.55 654.55 634.55 614.55 594.55 574.55 554.55 538.65 7336 - 7340 735.75 675.75 655.75 635.75 615.75 595.75 575.75 555.75 539.60 523.75 507.95 492.10 735.75 715.75 695.75 675.75 655.75 635.75 615.75 595.75 575.75 555.75 539.60 7341 - 7345 736.95 676.95 656.95 636.95 616.95 596.95 576.95 556.95 540.55 524.70 508.90 493.05 736.95 716.95 696.95 676.95 656.95 636.95 616.95 596.95 576.95 556.95 540.55 7346 - 7350 738.15 678.15 658.15 638.15 618.15 598.15 578.15 558.15 541.50 525.65 509.85 494.00 738.15 718.15 698.15 678.15 658.15 638.15 618.15 598.15 578.15 558.15 541.50 7351 - 7355 739.35 679.35 659.35 639.35 619.35 599.35 579.35 559.35 542.45 526.60 510.80 494.95 739.35 719.35 699.35 679.35 659.35 639.35 619.35 599.35 579.35 559.35 542.45 7356 - 7360 740.55 680.55 660.55 640.55 620.55 600.55 580.55 560.55 543.40 527.55 511.75 495.90 740.55 720.55 700.55 680.55 660.55 640.55 620.55 600.55 580.55 560.55 543.40 7361 - 7365 741.75 681.75 661.75 641.75 621.75 601.75 581.75 561.75 544.35 528.50 512.70 496.85 741.75 721.75 701.75 681.75 661.75 641.75 621.75 601.75 581.75 561.75 544.35 7366 - 7370 742.95 682.95 662.95 642.95 622.95 602.95 582.95 562.95 545.30 529.45 513.65 497.80 742.95 722.95 702.95 682.95 662.95 642.95 622.95 602.95 582.95 562.95 545.30 7371 - 7375 744.15 684.15 664.15 644.15 624.15 604.15 584.15 564.15 546.25 530.40 514.60 498.75 744.15 724.15 704.15 684.15 664.15 644.15 624.15 604.15 584.15 564.15 546.25 7376 - 7380 745.35 685.35 665.35 645.35 625.35 605.35 585.35 565.35 547.20 531.35 515.55 499.70 745.35 725.35 705.35 685.35 665.35 645.35 625.35 605.35 585.35 565.35 547.20 7381 - 7385 746.55 686.55 666.55 646.55 626.55 606.55 586.55 566.55 548.15 532.30 516.50 500.65 746.55 726.55 706.55 686.55 666.55 646.55 626.55 606.55 586.55 566.55 548.15 7386 - 7390 747.75 687.75 667.75 647.75 627.75 607.75 587.75 567.75 549.10 533.25 517.45 501.60 747.75 727.75 707.75 687.75 667.75 647.75 627.75 607.75 587.75 567.75 549.10 7391 - 7395 748.95 688.95 668.95 648.95 628.95 608.95 588.95 568.95 550.05 534.20 518.40 502.55 748.95 728.95 708.95 688.95 668.95 648.95 628.95 608.95 588.95 568.95 550.05 7396 - 7400 750.15 690.15 670.15 650.15 630.15 610.15 590.15 570.15 551.00 535.15 519.35 503.50 750.15 730.15 710.15 690.15 670.15 650.15 630.15 610.15 590.15 570.15 551.00 7401 - 7405 751.35 691.35 671.35 651.35 631.35 611.35 591.35 571.35 551.95 536.10 520.30 504.45 751.35 731.35 711.35 691.35 671.35 651.35 631.35 611.35 591.35 571.35 551.95 7406 - 7410 752.55 692.55 672.55 652.55 632.55 612.55 592.55 572.55 552.90 537.05 521.25 505.40 752.55 732.55 712.55 692.55 672.55 652.55 632.55 612.55 592.55 572.55 552.90 7411 - 7415 753.75 693.75 673.75 653.75 633.75 613.75 593.75 573.75 553.85 538.00 522.20 506.35 753.75 733.75 713.75 693.75 673.75 653.75 633.75 613.75 593.75 573.75 553.85 7416 - 7420 754.95 694.95 674.95 654.95 634.95 614.95 594.95 574.95 554.95 538.95 523.15 507.30 754.95 734.95 714.95 694.95 674.95 654.95 634.95 614.95 594.95 574.95 554.95 7421 - 7425 756.15 696.15 676.15 656.15 636.15 616.15 596.15 576.15 556.15 539.90 524.10 508.25 756.15 736.15 716.15 696.15 676.15 656.15 636.15 616.15 596.15 576.15 556.15 7426 - 7430 757.35 697.35 677.35 657.35 637.35 617.35 597.35 577.35 557.35 540.85 525.05 509.20 757.35 737.35 717.35 697.35 677.35 657.35 637.35 617.35 597.35 577.35 557.35 7431 - 7435 758.55 698.55 678.55 658.55 638.55 618.55 598.55 578.55 558.55 541.80 526.00 510.15 758.55 738.55 718.55 698.55 678.55 658.55 638.55 618.55 598.55 578.55 558.55 7436 - 7440 759.75 699.75 679.75 659.75 639.75 619.75 599.75 579.75 559.75 542.75 526.95 511.10 759.75 739.75 719.75 699.75 679.75 659.75 639.75 619.75 599.75 579.75 559.75

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P.U. (A) 35

88

7441 - 7445 760.95 700.95 680.95 660.95 640.95 620.95 600.95 580.95 560.95 543.70 527.90 512.05 760.95 740.95 720.95 700.95 680.95 660.95 640.95 620.95 600.95 580.95 560.95 7446 - 7450 762.15 702.15 682.15 662.15 642.15 622.15 602.15 582.15 562.15 544.65 528.85 513.00 762.15 742.15 722.15 702.15 682.15 662.15 642.15 622.15 602.15 582.15 562.15 7451 - 7455 763.35 703.35 683.35 663.35 643.35 623.35 603.35 583.35 563.35 545.60 529.80 513.95 763.35 743.35 723.35 703.35 683.35 663.35 643.35 623.35 603.35 583.35 563.35 7456 - 7460 764.55 704.55 684.55 664.55 644.55 624.55 604.55 584.55 564.55 546.55 530.75 514.90 764.55 744.55 724.55 704.55 684.55 664.55 644.55 624.55 604.55 584.55 564.55 7461 - 7465 765.75 705.75 685.75 665.75 645.75 625.75 605.75 585.75 565.75 547.50 531.70 515.85 765.75 745.75 725.75 705.75 685.75 665.75 645.75 625.75 605.75 585.75 565.75 7466 - 7470 766.95 706.95 686.95 666.95 646.95 626.95 606.95 586.95 566.95 548.45 532.65 516.80 766.95 746.95 726.95 706.95 686.95 666.95 646.95 626.95 606.95 586.95 566.95 7471 - 7475 768.15 708.15 688.15 668.15 648.15 628.15 608.15 588.15 568.15 549.40 533.60 517.75 768.15 748.15 728.15 708.15 688.15 668.15 648.15 628.15 608.15 588.15 568.15 7476 - 7480 769.35 709.35 689.35 669.35 649.35 629.35 609.35 589.35 569.35 550.35 534.55 518.70 769.35 749.35 729.35 709.35 689.35 669.35 649.35 629.35 609.35 589.35 569.35 7481 - 7485 770.55 710.55 690.55 670.55 650.55 630.55 610.55 590.55 570.55 551.30 535.50 519.65 770.55 750.55 730.55 710.55 690.55 670.55 650.55 630.55 610.55 590.55 570.55 7486 - 7490 771.75 711.75 691.75 671.75 651.75 631.75 611.75 591.75 571.75 552.25 536.45 520.60 771.75 751.75 731.75 711.75 691.75 671.75 651.75 631.75 611.75 591.75 571.75 7491 - 7495 772.95 712.95 692.95 672.95 652.95 632.95 612.95 592.95 572.95 553.20 537.40 521.55 772.95 752.95 732.95 712.95 692.95 672.95 652.95 632.95 612.95 592.95 572.95 7496 - 7500 774.15 714.15 694.15 674.15 654.15 634.15 614.15 594.15 574.15 554.15 538.35 522.50 774.15 754.15 734.15 714.15 694.15 674.15 654.15 634.15 614.15 594.15 574.15 7501 - 7505 775.35 715.35 695.35 675.35 655.35 635.35 615.35 595.35 575.35 555.35 539.30 523.45 775.35 755.35 735.35 715.35 695.35 675.35 655.35 635.35 615.35 595.35 575.35 7506 - 7510 776.55 716.55 696.55 676.55 656.55 636.55 616.55 596.55 576.55 556.55 540.25 524.40 776.55 756.55 736.55 716.55 696.55 676.55 656.55 636.55 616.55 596.55 576.55 7511 - 7515 777.75 717.75 697.75 677.75 657.75 637.75 617.75 597.75 577.75 557.75 541.20 525.35 777.75 757.75 737.75 717.75 697.75 677.75 657.75 637.75 617.75 597.75 577.75 7516 - 7520 778.95 718.95 698.95 678.95 658.95 638.95 618.95 598.95 578.95 558.95 542.15 526.30 778.95 758.95 738.95 718.95 698.95 678.95 658.95 638.95 618.95 598.95 578.95 7521 - 7525 780.15 720.15 700.15 680.15 660.15 640.15 620.15 600.15 580.15 560.15 543.10 527.25 780.15 760.15 740.15 720.15 700.15 680.15 660.15 640.15 620.15 600.15 580.15 7526 - 7530 781.35 721.35 701.35 681.35 661.35 641.35 621.35 601.35 581.35 561.35 544.05 528.20 781.35 761.35 741.35 721.35 701.35 681.35 661.35 641.35 621.35 601.35 581.35 7531 - 7535 782.55 722.55 702.55 682.55 662.55 642.55 622.55 602.55 582.55 562.55 545.00 529.15 782.55 762.55 742.55 722.55 702.55 682.55 662.55 642.55 622.55 602.55 582.55 7536 - 7540 783.75 723.75 703.75 683.75 663.75 643.75 623.75 603.75 583.75 563.75 545.95 530.10 783.75 763.75 743.75 723.75 703.75 683.75 663.75 643.75 623.75 603.75 583.75 7541 - 7545 784.95 724.95 704.95 684.95 664.95 644.95 624.95 604.95 584.95 564.95 546.90 531.05 784.95 764.95 744.95 724.95 704.95 684.95 664.95 644.95 624.95 604.95 584.95 7546 - 7550 786.15 726.15 706.15 686.15 666.15 646.15 626.15 606.15 586.15 566.15 547.85 532.00 786.15 766.15 746.15 726.15 706.15 686.15 666.15 646.15 626.15 606.15 586.15 7551 - 7555 787.35 727.35 707.35 687.35 667.35 647.35 627.35 607.35 587.35 567.35 548.80 532.95 787.35 767.35 747.35 727.35 707.35 687.35 667.35 647.35 627.35 607.35 587.35 7556 - 7560 788.55 728.55 708.55 688.55 668.55 648.55 628.55 608.55 588.55 568.55 549.75 533.90 788.55 768.55 748.55 728.55 708.55 688.55 668.55 648.55 628.55 608.55 588.55 7561 - 7565 789.75 729.75 709.75 689.75 669.75 649.75 629.75 609.75 589.75 569.75 550.70 534.85 789.75 769.75 749.75 729.75 709.75 689.75 669.75 649.75 629.75 609.75 589.75 7566 - 7570 790.95 730.95 710.95 690.95 670.95 650.95 630.95 610.95 590.95 570.95 551.65 535.80 790.95 770.95 750.95 730.95 710.95 690.95 670.95 650.95 630.95 610.95 590.95 7571 - 7575 792.15 732.15 712.15 692.15 672.15 652.15 632.15 612.15 592.15 572.15 552.60 536.75 792.15 772.15 752.15 732.15 712.15 692.15 672.15 652.15 632.15 612.15 592.15 7576 - 7580 793.35 733.35 713.35 693.35 673.35 653.35 633.35 613.35 593.35 573.35 553.55 537.70 793.35 773.35 753.35 733.35 713.35 693.35 673.35 653.35 633.35 613.35 593.35 7581 - 7585 794.55 734.55 714.55 694.55 674.55 654.55 634.55 614.55 594.55 574.55 554.55 538.65 794.55 774.55 754.55 734.55 714.55 694.55 674.55 654.55 634.55 614.55 594.55 7586 - 7590 795.75 735.75 715.75 695.75 675.75 655.75 635.75 615.75 595.75 575.75 555.75 539.60 795.75 775.75 755.75 735.75 715.75 695.75 675.75 655.75 635.75 615.75 595.75 7591 - 7595 796.95 736.95 716.95 696.95 676.95 656.95 636.95 616.95 596.95 576.95 556.95 540.55 796.95 776.95 756.95 736.95 716.95 696.95 676.95 656.95 636.95 616.95 596.95 7596 - 7600 798.15 738.15 718.15 698.15 678.15 658.15 638.15 618.15 598.15 578.15 558.15 541.50 798.15 778.15 758.15 738.15 718.15 698.15 678.15 658.15 638.15 618.15 598.15 7601 - 7605 799.35 739.35 719.35 699.35 679.35 659.35 639.35 619.35 599.35 579.35 559.35 542.45 799.35 779.35 759.35 739.35 719.35 699.35 679.35 659.35 639.35 619.35 599.35 7606 - 7610 800.55 740.55 720.55 700.55 680.55 660.55 640.55 620.55 600.55 580.55 560.55 543.40 800.55 780.55 760.55 740.55 720.55 700.55 680.55 660.55 640.55 620.55 600.55 7611 - 7615 801.75 741.75 721.75 701.75 681.75 661.75 641.75 621.75 601.75 581.75 561.75 544.35 801.75 781.75 761.75 741.75 721.75 701.75 681.75 661.75 641.75 621.75 601.75 7616 - 7620 802.95 742.95 722.95 702.95 682.95 662.95 642.95 622.95 602.95 582.95 562.95 545.30 802.95 782.95 762.95 742.95 722.95 702.95 682.95 662.95 642.95 622.95 602.95 7621 - 7625 804.15 744.15 724.15 704.15 684.15 664.15 644.15 624.15 604.15 584.15 564.15 546.25 804.15 784.15 764.15 744.15 724.15 704.15 684.15 664.15 644.15 624.15 604.15 7626 - 7630 805.35 745.35 725.35 705.35 685.35 665.35 645.35 625.35 605.35 585.35 565.35 547.20 805.35 785.35 765.35 745.35 725.35 705.35 685.35 665.35 645.35 625.35 605.35 7631 - 7635 806.55 746.55 726.55 706.55 686.55 666.55 646.55 626.55 606.55 586.55 566.55 548.15 806.55 786.55 766.55 746.55 726.55 706.55 686.55 666.55 646.55 626.55 606.55 7636 - 7640 807.75 747.75 727.75 707.75 687.75 667.75 647.75 627.75 607.75 587.75 567.75 549.10 807.75 787.75 767.75 747.75 727.75 707.75 687.75 667.75 647.75 627.75 607.75 7641 - 7645 808.95 748.95 728.95 708.95 688.95 668.95 648.95 628.95 608.95 588.95 568.95 550.05 808.95 788.95 768.95 748.95 728.95 708.95 688.95 668.95 648.95 628.95 608.95 7646 - 7650 810.15 750.15 730.15 710.15 690.15 670.15 650.15 630.15 610.15 590.15 570.15 551.00 810.15 790.15 770.15 750.15 730.15 710.15 690.15 670.15 650.15 630.15 610.15 7651 - 7655 811.35 751.35 731.35 711.35 691.35 671.35 651.35 631.35 611.35 591.35 571.35 551.95 811.35 791.35 771.35 751.35 731.35 711.35 691.35 671.35 651.35 631.35 611.35 7656 - 7660 812.55 752.55 732.55 712.55 692.55 672.55 652.55 632.55 612.55 592.55 572.55 552.90 812.55 792.55 772.55 752.55 732.55 712.55 692.55 672.55 652.55 632.55 612.55 7661 - 7665 813.75 753.75 733.75 713.75 693.75 673.75 653.75 633.75 613.75 593.75 573.75 553.85 813.75 793.75 773.75 753.75 733.75 713.75 693.75 673.75 653.75 633.75 613.75 7666 - 7670 814.95 754.95 734.95 714.95 694.95 674.95 654.95 634.95 614.95 594.95 574.95 554.95 814.95 794.95 774.95 754.95 734.95 714.95 694.95 674.95 654.95 634.95 614.95 7671 - 7675 816.15 756.15 736.15 716.15 696.15 676.15 656.15 636.15 616.15 596.15 576.15 556.15 816.15 796.15 776.15 756.15 736.15 716.15 696.15 676.15 656.15 636.15 616.15 7676 - 7680 817.35 757.35 737.35 717.35 697.35 677.35 657.35 637.35 617.35 597.35 577.35 557.35 817.35 797.35 777.35 757.35 737.35 717.35 697.35 677.35 657.35 637.35 617.35

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

89

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 7681 - 7685 818.55 758.55 738.55 718.55 698.55 678.55 658.55 638.55 618.55 598.55 578.55 558.55 818.55 798.55 778.55 758.55 738.55 718.55 698.55 678.55 658.55 638.55 618.55 7686 - 7690 819.75 759.75 739.75 719.75 699.75 679.75 659.75 639.75 619.75 599.75 579.75 559.75 819.75 799.75 779.75 759.75 739.75 719.75 699.75 679.75 659.75 639.75 619.75 7691 - 7695 820.95 760.95 740.95 720.95 700.95 680.95 660.95 640.95 620.95 600.95 580.95 560.95 820.95 800.95 780.95 760.95 740.95 720.95 700.95 680.95 660.95 640.95 620.95 7696 - 7700 822.15 762.15 742.15 722.15 702.15 682.15 662.15 642.15 622.15 602.15 582.15 562.15 822.15 802.15 782.15 762.15 742.15 722.15 702.15 682.15 662.15 642.15 622.15 7701 - 7705 823.35 763.35 743.35 723.35 703.35 683.35 663.35 643.35 623.35 603.35 583.35 563.35 823.35 803.35 783.35 763.35 743.35 723.35 703.35 683.35 663.35 643.35 623.35 7706 - 7710 824.55 764.55 744.55 724.55 704.55 684.55 664.55 644.55 624.55 604.55 584.55 564.55 824.55 804.55 784.55 764.55 744.55 724.55 704.55 684.55 664.55 644.55 624.55 7711 - 7715 825.75 765.75 745.75 725.75 705.75 685.75 665.75 645.75 625.75 605.75 585.75 565.75 825.75 805.75 785.75 765.75 745.75 725.75 705.75 685.75 665.75 645.75 625.75 7716 - 7720 826.95 766.95 746.95 726.95 706.95 686.95 666.95 646.95 626.95 606.95 586.95 566.95 826.95 806.95 786.95 766.95 746.95 726.95 706.95 686.95 666.95 646.95 626.95 7721 - 7725 828.15 768.15 748.15 728.15 708.15 688.15 668.15 648.15 628.15 608.15 588.15 568.15 828.15 808.15 788.15 768.15 748.15 728.15 708.15 688.15 668.15 648.15 628.15 7726 - 7730 829.35 769.35 749.35 729.35 709.35 689.35 669.35 649.35 629.35 609.35 589.35 569.35 829.35 809.35 789.35 769.35 749.35 729.35 709.35 689.35 669.35 649.35 629.35 7731 - 7735 830.55 770.55 750.55 730.55 710.55 690.55 670.55 650.55 630.55 610.55 590.55 570.55 830.55 810.55 790.55 770.55 750.55 730.55 710.55 690.55 670.55 650.55 630.55 7736 - 7740 831.75 771.75 751.75 731.75 711.75 691.75 671.75 651.75 631.75 611.75 591.75 571.75 831.75 811.75 791.75 771.75 751.75 731.75 711.75 691.75 671.75 651.75 631.75 7741 - 7745 832.95 772.95 752.95 732.95 712.95 692.95 672.95 652.95 632.95 612.95 592.95 572.95 832.95 812.95 792.95 772.95 752.95 732.95 712.95 692.95 672.95 652.95 632.95 7746 - 7750 834.15 774.15 754.15 734.15 714.15 694.15 674.15 654.15 634.15 614.15 594.15 574.15 834.15 814.15 794.15 774.15 754.15 734.15 714.15 694.15 674.15 654.15 634.15 7751 - 7755 835.35 775.35 755.35 735.35 715.35 695.35 675.35 655.35 635.35 615.35 595.35 575.35 835.35 815.35 795.35 775.35 755.35 735.35 715.35 695.35 675.35 655.35 635.35 7756 - 7760 836.55 776.55 756.55 736.55 716.55 696.55 676.55 656.55 636.55 616.55 596.55 576.55 836.55 816.55 796.55 776.55 756.55 736.55 716.55 696.55 676.55 656.55 636.55 7761 - 7765 837.75 777.75 757.75 737.75 717.75 697.75 677.75 657.75 637.75 617.75 597.75 577.75 837.75 817.75 797.75 777.75 757.75 737.75 717.75 697.75 677.75 657.75 637.75 7766 - 7770 838.95 778.95 758.95 738.95 718.95 698.95 678.95 658.95 638.95 618.95 598.95 578.95 838.95 818.95 798.95 778.95 758.95 738.95 718.95 698.95 678.95 658.95 638.95 7771 - 7775 840.15 780.15 760.15 740.15 720.15 700.15 680.15 660.15 640.15 620.15 600.15 580.15 840.15 820.15 800.15 780.15 760.15 740.15 720.15 700.15 680.15 660.15 640.15 7776 - 7780 841.35 781.35 761.35 741.35 721.35 701.35 681.35 661.35 641.35 621.35 601.35 581.35 841.35 821.35 801.35 781.35 761.35 741.35 721.35 701.35 681.35 661.35 641.35 7781 - 7785 842.55 782.55 762.55 742.55 722.55 702.55 682.55 662.55 642.55 622.55 602.55 582.55 842.55 822.55 802.55 782.55 762.55 742.55 722.55 702.55 682.55 662.55 642.55 7786 - 7790 843.75 783.75 763.75 743.75 723.75 703.75 683.75 663.75 643.75 623.75 603.75 583.75 843.75 823.75 803.75 783.75 763.75 743.75 723.75 703.75 683.75 663.75 643.75 7791 - 7795 844.95 784.95 764.95 744.95 724.95 704.95 684.95 664.95 644.95 624.95 604.95 584.95 844.95 824.95 804.95 784.95 764.95 744.95 724.95 704.95 684.95 664.95 644.95 7796 - 7800 846.15 786.15 766.15 746.15 726.15 706.15 686.15 666.15 646.15 626.15 606.15 586.15 846.15 826.15 806.15 786.15 766.15 746.15 726.15 706.15 686.15 666.15 646.15 7801 - 7805 847.35 787.35 767.35 747.35 727.35 707.35 687.35 667.35 647.35 627.35 607.35 587.35 847.35 827.35 807.35 787.35 767.35 747.35 727.35 707.35 687.35 667.35 647.35

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P.U. (A) 35

90

7806 - 7810 848.55 788.55 768.55 748.55 728.55 708.55 688.55 668.55 648.55 628.55 608.55 588.55 848.55 828.55 808.55 788.55 768.55 748.55 728.55 708.55 688.55 668.55 648.55 7811 - 7815 849.75 789.75 769.75 749.75 729.75 709.75 689.75 669.75 649.75 629.75 609.75 589.75 849.75 829.75 809.75 789.75 769.75 749.75 729.75 709.75 689.75 669.75 649.75 7816 - 7820 850.95 790.95 770.95 750.95 730.95 710.95 690.95 670.95 650.95 630.95 610.95 590.95 850.95 830.95 810.95 790.95 770.95 750.95 730.95 710.95 690.95 670.95 650.95 7821 - 7825 852.15 792.15 772.15 752.15 732.15 712.15 692.15 672.15 652.15 632.15 612.15 592.15 852.15 832.15 812.15 792.15 772.15 752.15 732.15 712.15 692.15 672.15 652.15 7826 - 7830 853.35 793.35 773.35 753.35 733.35 713.35 693.35 673.35 653.35 633.35 613.35 593.35 853.35 833.35 813.35 793.35 773.35 753.35 733.35 713.35 693.35 673.35 653.35 7831 - 7835 854.55 794.55 774.55 754.55 734.55 714.55 694.55 674.55 654.55 634.55 614.55 594.55 854.55 834.55 814.55 794.55 774.55 754.55 734.55 714.55 694.55 674.55 654.55 7836 - 7840 855.75 795.75 775.75 755.75 735.75 715.75 695.75 675.75 655.75 635.75 615.75 595.75 855.75 835.75 815.75 795.75 775.75 755.75 735.75 715.75 695.75 675.75 655.75 7841 - 7845 856.95 796.95 776.95 756.95 736.95 716.95 696.95 676.95 656.95 636.95 616.95 596.95 856.95 836.95 816.95 796.95 776.95 756.95 736.95 716.95 696.95 676.95 656.95 7846 - 7850 858.15 798.15 778.15 758.15 738.15 718.15 698.15 678.15 658.15 638.15 618.15 598.15 858.15 838.15 818.15 798.15 778.15 758.15 738.15 718.15 698.15 678.15 658.15 7851 - 7855 859.35 799.35 779.35 759.35 739.35 719.35 699.35 679.35 659.35 639.35 619.35 599.35 859.35 839.35 819.35 799.35 779.35 759.35 739.35 719.35 699.35 679.35 659.35 7856 - 7860 860.55 800.55 780.55 760.55 740.55 720.55 700.55 680.55 660.55 640.55 620.55 600.55 860.55 840.55 820.55 800.55 780.55 760.55 740.55 720.55 700.55 680.55 660.55 7861 - 7865 861.75 801.75 781.75 761.75 741.75 721.75 701.75 681.75 661.75 641.75 621.75 601.75 861.75 841.75 821.75 801.75 781.75 761.75 741.75 721.75 701.75 681.75 661.75 7866 - 7870 862.95 802.95 782.95 762.95 742.95 722.95 702.95 682.95 662.95 642.95 622.95 602.95 862.95 842.95 822.95 802.95 782.95 762.95 742.95 722.95 702.95 682.95 662.95 7871 - 7875 864.15 804.15 784.15 764.15 744.15 724.15 704.15 684.15 664.15 644.15 624.15 604.15 864.15 844.15 824.15 804.15 784.15 764.15 744.15 724.15 704.15 684.15 664.15 7876 - 7880 865.35 805.35 785.35 765.35 745.35 725.35 705.35 685.35 665.35 645.35 625.35 605.35 865.35 845.35 825.35 805.35 785.35 765.35 745.35 725.35 705.35 685.35 665.35 7881 - 7885 866.55 806.55 786.55 766.55 746.55 726.55 706.55 686.55 666.55 646.55 626.55 606.55 866.55 846.55 826.55 806.55 786.55 766.55 746.55 726.55 706.55 686.55 666.55 7886 - 7890 867.75 807.75 787.75 767.75 747.75 727.75 707.75 687.75 667.75 647.75 627.75 607.75 867.75 847.75 827.75 807.75 787.75 767.75 747.75 727.75 707.75 687.75 667.75 7891 - 7895 868.95 808.95 788.95 768.95 748.95 728.95 708.95 688.95 668.95 648.95 628.95 608.95 868.95 848.95 828.95 808.95 788.95 768.95 748.95 728.95 708.95 688.95 668.95 7896 - 7900 870.15 810.15 790.15 770.15 750.15 730.15 710.15 690.15 670.15 650.15 630.15 610.15 870.15 850.15 830.15 810.15 790.15 770.15 750.15 730.15 710.15 690.15 670.15 7901 - 7905 871.35 811.35 791.35 771.35 751.35 731.35 711.35 691.35 671.35 651.35 631.35 611.35 871.35 851.35 831.35 811.35 791.35 771.35 751.35 731.35 711.35 691.35 671.35 7906 - 7910 872.55 812.55 792.55 772.55 752.55 732.55 712.55 692.55 672.55 652.55 632.55 612.55 872.55 852.55 832.55 812.55 792.55 772.55 752.55 732.55 712.55 692.55 672.55 7911 - 7915 873.75 813.75 793.75 773.75 753.75 733.75 713.75 693.75 673.75 653.75 633.75 613.75 873.75 853.75 833.75 813.75 793.75 773.75 753.75 733.75 713.75 693.75 673.75 7916 - 7920 874.95 814.95 794.95 774.95 754.95 734.95 714.95 694.95 674.95 654.95 634.95 614.95 874.95 854.95 834.95 814.95 794.95 774.95 754.95 734.95 714.95 694.95 674.95 7921 - 7925 876.15 816.15 796.15 776.15 756.15 736.15 716.15 696.15 676.15 656.15 636.15 616.15 876.15 856.15 836.15 816.15 796.15 776.15 756.15 736.15 716.15 696.15 676.15 7926 - 7930 877.35 817.35 797.35 777.35 757.35 737.35 717.35 697.35 677.35 657.35 637.35 617.35 877.35 857.35 837.35 817.35 797.35 777.35 757.35 737.35 717.35 697.35 677.35 7931 - 7935 878.55 818.55 798.55 778.55 758.55 738.55 718.55 698.55 678.55 658.55 638.55 618.55 878.55 858.55 838.55 818.55 798.55 778.55 758.55 738.55 718.55 698.55 678.55 7936 - 7940 879.75 819.75 799.75 779.75 759.75 739.75 719.75 699.75 679.75 659.75 639.75 619.75 879.75 859.75 839.75 819.75 799.75 779.75 759.75 739.75 719.75 699.75 679.75 7941 - 7945 880.95 820.95 800.95 780.95 760.95 740.95 720.95 700.95 680.95 660.95 640.95 620.95 880.95 860.95 840.95 820.95 800.95 780.95 760.95 740.95 720.95 700.95 680.95 7946 - 7950 882.15 822.15 802.15 782.15 762.15 742.15 722.15 702.15 682.15 662.15 642.15 622.15 882.15 862.15 842.15 822.15 802.15 782.15 762.15 742.15 722.15 702.15 682.15 7951 - 7955 883.35 823.35 803.35 783.35 763.35 743.35 723.35 703.35 683.35 663.35 643.35 623.35 883.35 863.35 843.35 823.35 803.35 783.35 763.35 743.35 723.35 703.35 683.35 7956 - 7960 884.55 824.55 804.55 784.55 764.55 744.55 724.55 704.55 684.55 664.55 644.55 624.55 884.55 864.55 844.55 824.55 804.55 784.55 764.55 744.55 724.55 704.55 684.55 7961 - 7965 885.75 825.75 805.75 785.75 765.75 745.75 725.75 705.75 685.75 665.75 645.75 625.75 885.75 865.75 845.75 825.75 805.75 785.75 765.75 745.75 725.75 705.75 685.75 7966 - 7970 886.95 826.95 806.95 786.95 766.95 746.95 726.95 706.95 686.95 666.95 646.95 626.95 886.95 866.95 846.95 826.95 806.95 786.95 766.95 746.95 726.95 706.95 686.95 7971 - 7975 888.15 828.15 808.15 788.15 768.15 748.15 728.15 708.15 688.15 668.15 648.15 628.15 888.15 868.15 848.15 828.15 808.15 788.15 768.15 748.15 728.15 708.15 688.15 7976 - 7980 889.35 829.35 809.35 789.35 769.35 749.35 729.35 709.35 689.35 669.35 649.35 629.35 889.35 869.35 849.35 829.35 809.35 789.35 769.35 749.35 729.35 709.35 689.35 7981 - 7985 890.55 830.55 810.55 790.55 770.55 750.55 730.55 710.55 690.55 670.55 650.55 630.55 890.55 870.55 850.55 830.55 810.55 790.55 770.55 750.55 730.55 710.55 690.55 7986 - 7990 891.75 831.75 811.75 791.75 771.75 751.75 731.75 711.75 691.75 671.75 651.75 631.75 891.75 871.75 851.75 831.75 811.75 791.75 771.75 751.75 731.75 711.75 691.75 7991 - 7995 892.95 832.95 812.95 792.95 772.95 752.95 732.95 712.95 692.95 672.95 652.95 632.95 892.95 872.95 852.95 832.95 812.95 792.95 772.95 752.95 732.95 712.95 692.95 7996 - 8000 894.15 834.15 814.15 794.15 774.15 754.15 734.15 714.15 694.15 674.15 654.15 634.15 894.15 874.15 854.15 834.15 814.15 794.15 774.15 754.15 734.15 714.15 694.15 8001 - 8005 895.35 835.35 815.35 795.35 775.35 755.35 735.35 715.35 695.35 675.35 655.35 635.35 895.35 875.35 855.35 835.35 815.35 795.35 775.35 755.35 735.35 715.35 695.35 8006 - 8010 896.55 836.55 816.55 796.55 776.55 756.55 736.55 716.55 696.55 676.55 656.55 636.55 896.55 876.55 856.55 836.55 816.55 796.55 776.55 756.55 736.55 716.55 696.55 8011 - 8015 897.75 837.75 817.75 797.75 777.75 757.75 737.75 717.75 697.75 677.75 657.75 637.75 897.75 877.75 857.75 837.75 817.75 797.75 777.75 757.75 737.75 717.75 697.75 8016 - 8020 898.95 838.95 818.95 798.95 778.95 758.95 738.95 718.95 698.95 678.95 658.95 638.95 898.95 878.95 858.95 838.95 818.95 798.95 778.95 758.95 738.95 718.95 698.95 8021 - 8025 900.15 840.15 820.15 800.15 780.15 760.15 740.15 720.15 700.15 680.15 660.15 640.15 900.15 880.15 860.15 840.15 820.15 800.15 780.15 760.15 740.15 720.15 700.15 8026 - 8030 901.35 841.35 821.35 801.35 781.35 761.35 741.35 721.35 701.35 681.35 661.35 641.35 901.35 881.35 861.35 841.35 821.35 801.35 781.35 761.35 741.35 721.35 701.35 8031 - 8035 902.55 842.55 822.55 802.55 782.55 762.55 742.55 722.55 702.55 682.55 662.55 642.55 902.55 882.55 862.55 842.55 822.55 802.55 782.55 762.55 742.55 722.55 702.55 8036 - 8040 903.75 843.75 823.75 803.75 783.75 763.75 743.75 723.75 703.75 683.75 663.75 643.75 903.75 883.75 863.75 843.75 823.75 803.75 783.75 763.75 743.75 723.75 703.75 8041 - 8045 904.95 844.95 824.95 804.95 784.95 764.95 744.95 724.95 704.95 684.95 664.95 644.95 904.95 884.95 864.95 844.95 824.95 804.95 784.95 764.95 744.95 724.95 704.95

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

91

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 8046 - 8050 906.15 846.15 826.15 806.15 786.15 766.15 746.15 726.15 706.15 686.15 666.15 646.15 906.15 886.15 866.15 846.15 826.15 806.15 786.15 766.15 746.15 726.15 706.15 8051 - 8055 907.35 847.35 827.35 807.35 787.35 767.35 747.35 727.35 707.35 687.35 667.35 647.35 907.35 887.35 867.35 847.35 827.35 807.35 787.35 767.35 747.35 727.35 707.35 8056 - 8060 908.55 848.55 828.55 808.55 788.55 768.55 748.55 728.55 708.55 688.55 668.55 648.55 908.55 888.55 868.55 848.55 828.55 808.55 788.55 768.55 748.55 728.55 708.55 8061 - 8065 909.75 849.75 829.75 809.75 789.75 769.75 749.75 729.75 709.75 689.75 669.75 649.75 909.75 889.75 869.75 849.75 829.75 809.75 789.75 769.75 749.75 729.75 709.75 8066 - 8070 910.95 850.95 830.95 810.95 790.95 770.95 750.95 730.95 710.95 690.95 670.95 650.95 910.95 890.95 870.95 850.95 830.95 810.95 790.95 770.95 750.95 730.95 710.95 8071 - 8075 912.15 852.15 832.15 812.15 792.15 772.15 752.15 732.15 712.15 692.15 672.15 652.15 912.15 892.15 872.15 852.15 832.15 812.15 792.15 772.15 752.15 732.15 712.15 8076 - 8080 913.35 853.35 833.35 813.35 793.35 773.35 753.35 733.35 713.35 693.35 673.35 653.35 913.35 893.35 873.35 853.35 833.35 813.35 793.35 773.35 753.35 733.35 713.35 8081 - 8085 914.55 854.55 834.55 814.55 794.55 774.55 754.55 734.55 714.55 694.55 674.55 654.55 914.55 894.55 874.55 854.55 834.55 814.55 794.55 774.55 754.55 734.55 714.55 8086 - 8090 915.75 855.75 835.75 815.75 795.75 775.75 755.75 735.75 715.75 695.75 675.75 655.75 915.75 895.75 875.75 855.75 835.75 815.75 795.75 775.75 755.75 735.75 715.75 8091 - 8095 916.95 856.95 836.95 816.95 796.95 776.95 756.95 736.95 716.95 696.95 676.95 656.95 916.95 896.95 876.95 856.95 836.95 816.95 796.95 776.95 756.95 736.95 716.95 8096 - 8100 918.15 858.15 838.15 818.15 798.15 778.15 758.15 738.15 718.15 698.15 678.15 658.15 918.15 898.15 878.15 858.15 838.15 818.15 798.15 778.15 758.15 738.15 718.15 8101 - 8105 919.35 859.35 839.35 819.35 799.35 779.35 759.35 739.35 719.35 699.35 679.35 659.35 919.35 899.35 879.35 859.35 839.35 819.35 799.35 779.35 759.35 739.35 719.35 8106 - 8110 920.55 860.55 840.55 820.55 800.55 780.55 760.55 740.55 720.55 700.55 680.55 660.55 920.55 900.55 880.55 860.55 840.55 820.55 800.55 780.55 760.55 740.55 720.55 8111 - 8115 921.75 861.75 841.75 821.75 801.75 781.75 761.75 741.75 721.75 701.75 681.75 661.75 921.75 901.75 881.75 861.75 841.75 821.75 801.75 781.75 761.75 741.75 721.75 8116 - 8120 922.95 862.95 842.95 822.95 802.95 782.95 762.95 742.95 722.95 702.95 682.95 662.95 922.95 902.95 882.95 862.95 842.95 822.95 802.95 782.95 762.95 742.95 722.95 8121 - 8125 924.15 864.15 844.15 824.15 804.15 784.15 764.15 744.15 724.15 704.15 684.15 664.15 924.15 904.15 884.15 864.15 844.15 824.15 804.15 784.15 764.15 744.15 724.15 8126 - 8130 925.35 865.35 845.35 825.35 805.35 785.35 765.35 745.35 725.35 705.35 685.35 665.35 925.35 905.35 885.35 865.35 845.35 825.35 805.35 785.35 765.35 745.35 725.35 8131 - 8135 926.55 866.55 846.55 826.55 806.55 786.55 766.55 746.55 726.55 706.55 686.55 666.55 926.55 906.55 886.55 866.55 846.55 826.55 806.55 786.55 766.55 746.55 726.55 8136 - 8140 927.75 867.75 847.75 827.75 807.75 787.75 767.75 747.75 727.75 707.75 687.75 667.75 927.75 907.75 887.75 867.75 847.75 827.75 807.75 787.75 767.75 747.75 727.75 8141 - 8145 928.95 868.95 848.95 828.95 808.95 788.95 768.95 748.95 728.95 708.95 688.95 668.95 928.95 908.95 888.95 868.95 848.95 828.95 808.95 788.95 768.95 748.95 728.95 8146 - 8150 930.15 870.15 850.15 830.15 810.15 790.15 770.15 750.15 730.15 710.15 690.15 670.15 930.15 910.15 890.15 870.15 850.15 830.15 810.15 790.15 770.15 750.15 730.15 8151 - 8155 931.35 871.35 851.35 831.35 811.35 791.35 771.35 751.35 731.35 711.35 691.35 671.35 931.35 911.35 891.35 871.35 851.35 831.35 811.35 791.35 771.35 751.35 731.35 8156 - 8160 932.55 872.55 852.55 832.55 812.55 792.55 772.55 752.55 732.55 712.55 692.55 672.55 932.55 912.55 892.55 872.55 852.55 832.55 812.55 792.55 772.55 752.55 732.55 8161 - 8165 933.75 873.75 853.75 833.75 813.75 793.75 773.75 753.75 733.75 713.75 693.75 673.75 933.75 913.75 893.75 873.75 853.75 833.75 813.75 793.75 773.75 753.75 733.75 8166 - 8170 934.95 874.95 854.95 834.95 814.95 794.95 774.95 754.95 734.95 714.95 694.95 674.95 934.95 914.95 894.95 874.95 854.95 834.95 814.95 794.95 774.95 754.95 734.95

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P.U. (A) 35

92

8171 - 8175 936.15 876.15 856.15 836.15 816.15 796.15 776.15 756.15 736.15 716.15 696.15 676.15 936.15 916.15 896.15 876.15 856.15 836.15 816.15 796.15 776.15 756.15 736.15 8176 - 8180 937.35 877.35 857.35 837.35 817.35 797.35 777.35 757.35 737.35 717.35 697.35 677.35 937.35 917.35 897.35 877.35 857.35 837.35 817.35 797.35 777.35 757.35 737.35 8181 - 8185 938.55 878.55 858.55 838.55 818.55 798.55 778.55 758.55 738.55 718.55 698.55 678.55 938.55 918.55 898.55 878.55 858.55 838.55 818.55 798.55 778.55 758.55 738.55 8186 - 8190 939.75 879.75 859.75 839.75 819.75 799.75 779.75 759.75 739.75 719.75 699.75 679.75 939.75 919.75 899.75 879.75 859.75 839.75 819.75 799.75 779.75 759.75 739.75 8191 - 8195 940.95 880.95 860.95 840.95 820.95 800.95 780.95 760.95 740.95 720.95 700.95 680.95 940.95 920.95 900.95 880.95 860.95 840.95 820.95 800.95 780.95 760.95 740.95 8196 - 8200 942.15 882.15 862.15 842.15 822.15 802.15 782.15 762.15 742.15 722.15 702.15 682.15 942.15 922.15 902.15 882.15 862.15 842.15 822.15 802.15 782.15 762.15 742.15 8201 - 8205 943.35 883.35 863.35 843.35 823.35 803.35 783.35 763.35 743.35 723.35 703.35 683.35 943.35 923.35 903.35 883.35 863.35 843.35 823.35 803.35 783.35 763.35 743.35 8206 - 8210 944.55 884.55 864.55 844.55 824.55 804.55 784.55 764.55 744.55 724.55 704.55 684.55 944.55 924.55 904.55 884.55 864.55 844.55 824.55 804.55 784.55 764.55 744.55 8211 - 8215 945.75 885.75 865.75 845.75 825.75 805.75 785.75 765.75 745.75 725.75 705.75 685.75 945.75 925.75 905.75 885.75 865.75 845.75 825.75 805.75 785.75 765.75 745.75 8216 - 8220 946.95 886.95 866.95 846.95 826.95 806.95 786.95 766.95 746.95 726.95 706.95 686.95 946.95 926.95 906.95 886.95 866.95 846.95 826.95 806.95 786.95 766.95 746.95 8221 - 8225 948.15 888.15 868.15 848.15 828.15 808.15 788.15 768.15 748.15 728.15 708.15 688.15 948.15 928.15 908.15 888.15 868.15 848.15 828.15 808.15 788.15 768.15 748.15 8226 - 8230 949.35 889.35 869.35 849.35 829.35 809.35 789.35 769.35 749.35 729.35 709.35 689.35 949.35 929.35 909.35 889.35 869.35 849.35 829.35 809.35 789.35 769.35 749.35 8231 - 8235 950.55 890.55 870.55 850.55 830.55 810.55 790.55 770.55 750.55 730.55 710.55 690.55 950.55 930.55 910.55 890.55 870.55 850.55 830.55 810.55 790.55 770.55 750.55 8236 - 8240 951.75 891.75 871.75 851.75 831.75 811.75 791.75 771.75 751.75 731.75 711.75 691.75 951.75 931.75 911.75 891.75 871.75 851.75 831.75 811.75 791.75 771.75 751.75 8241 - 8245 952.95 892.95 872.95 852.95 832.95 812.95 792.95 772.95 752.95 732.95 712.95 692.95 952.95 932.95 912.95 892.95 872.95 852.95 832.95 812.95 792.95 772.95 752.95 8246 - 8250 954.15 894.15 874.15 854.15 834.15 814.15 794.15 774.15 754.15 734.15 714.15 694.15 954.15 934.15 914.15 894.15 874.15 854.15 834.15 814.15 794.15 774.15 754.15 8251 - 8255 955.35 895.35 875.35 855.35 835.35 815.35 795.35 775.35 755.35 735.35 715.35 695.35 955.35 935.35 915.35 895.35 875.35 855.35 835.35 815.35 795.35 775.35 755.35 8256 - 8260 956.55 896.55 876.55 856.55 836.55 816.55 796.55 776.55 756.55 736.55 716.55 696.55 956.55 936.55 916.55 896.55 876.55 856.55 836.55 816.55 796.55 776.55 756.55 8261 - 8265 957.75 897.75 877.75 857.75 837.75 817.75 797.75 777.75 757.75 737.75 717.75 697.75 957.75 937.75 917.75 897.75 877.75 857.75 837.75 817.75 797.75 777.75 757.75 8266 - 8270 958.95 898.95 878.95 858.95 838.95 818.95 798.95 778.95 758.95 738.95 718.95 698.95 958.95 938.95 918.95 898.95 878.95 858.95 838.95 818.95 798.95 778.95 758.95 8271 - 8275 960.15 900.15 880.15 860.15 840.15 820.15 800.15 780.15 760.15 740.15 720.15 700.15 960.15 940.15 920.15 900.15 880.15 860.15 840.15 820.15 800.15 780.15 760.15 8276 - 8280 961.35 901.35 881.35 861.35 841.35 821.35 801.35 781.35 761.35 741.35 721.35 701.35 961.35 941.35 921.35 901.35 881.35 861.35 841.35 821.35 801.35 781.35 761.35 8281 - 8285 962.55 902.55 882.55 862.55 842.55 822.55 802.55 782.55 762.55 742.55 722.55 702.55 962.55 942.55 922.55 902.55 882.55 862.55 842.55 822.55 802.55 782.55 762.55 8286 - 8290 963.75 903.75 883.75 863.75 843.75 823.75 803.75 783.75 763.75 743.75 723.75 703.75 963.75 943.75 923.75 903.75 883.75 863.75 843.75 823.75 803.75 783.75 763.75 8291 - 8295 964.95 904.95 884.95 864.95 844.95 824.95 804.95 784.95 764.95 744.95 724.95 704.95 964.95 944.95 924.95 904.95 884.95 864.95 844.95 824.95 804.95 784.95 764.95 8296 - 8300 966.15 906.15 886.15 866.15 846.15 826.15 806.15 786.15 766.15 746.15 726.15 706.15 966.15 946.15 926.15 906.15 886.15 866.15 846.15 826.15 806.15 786.15 766.15 8301 - 8305 967.35 907.35 887.35 867.35 847.35 827.35 807.35 787.35 767.35 747.35 727.35 707.35 967.35 947.35 927.35 907.35 887.35 867.35 847.35 827.35 807.35 787.35 767.35 8306 - 8310 968.55 908.55 888.55 868.55 848.55 828.55 808.55 788.55 768.55 748.55 728.55 708.55 968.55 948.55 928.55 908.55 888.55 868.55 848.55 828.55 808.55 788.55 768.55 8311 - 8315 969.75 909.75 889.75 869.75 849.75 829.75 809.75 789.75 769.75 749.75 729.75 709.75 969.75 949.75 929.75 909.75 889.75 869.75 849.75 829.75 809.75 789.75 769.75 8316 - 8320 970.95 910.95 890.95 870.95 850.95 830.95 810.95 790.95 770.95 750.95 730.95 710.95 970.95 950.95 930.95 910.95 890.95 870.95 850.95 830.95 810.95 790.95 770.95 8321 - 8325 972.15 912.15 892.15 872.15 852.15 832.15 812.15 792.15 772.15 752.15 732.15 712.15 972.15 952.15 932.15 912.15 892.15 872.15 852.15 832.15 812.15 792.15 772.15 8326 - 8330 973.35 913.35 893.35 873.35 853.35 833.35 813.35 793.35 773.35 753.35 733.35 713.35 973.35 953.35 933.35 913.35 893.35 873.35 853.35 833.35 813.35 793.35 773.35 8331 - 8335 974.55 914.55 894.55 874.55 854.55 834.55 814.55 794.55 774.55 754.55 734.55 714.55 974.55 954.55 934.55 914.55 894.55 874.55 854.55 834.55 814.55 794.55 774.55 8336 - 8340 975.75 915.75 895.75 875.75 855.75 835.75 815.75 795.75 775.75 755.75 735.75 715.75 975.75 955.75 935.75 915.75 895.75 875.75 855.75 835.75 815.75 795.75 775.75 8341 - 8345 976.95 916.95 896.95 876.95 856.95 836.95 816.95 796.95 776.95 756.95 736.95 716.95 976.95 956.95 936.95 916.95 896.95 876.95 856.95 836.95 816.95 796.95 776.95 8346 - 8350 978.15 918.15 898.15 878.15 858.15 838.15 818.15 798.15 778.15 758.15 738.15 718.15 978.15 958.15 938.15 918.15 898.15 878.15 858.15 838.15 818.15 798.15 778.15 8351 - 8355 979.35 919.35 899.35 879.35 859.35 839.35 819.35 799.35 779.35 759.35 739.35 719.35 979.35 959.35 939.35 919.35 899.35 879.35 859.35 839.35 819.35 799.35 779.35 8356 - 8360 980.55 920.55 900.55 880.55 860.55 840.55 820.55 800.55 780.55 760.55 740.55 720.55 980.55 960.55 940.55 920.55 900.55 880.55 860.55 840.55 820.55 800.55 780.55 8361 - 8365 981.75 921.75 901.75 881.75 861.75 841.75 821.75 801.75 781.75 761.75 741.75 721.75 981.75 961.75 941.75 921.75 901.75 881.75 861.75 841.75 821.75 801.75 781.75 8366 - 8370 982.95 922.95 902.95 882.95 862.95 842.95 822.95 802.95 782.95 762.95 742.95 722.95 982.95 962.95 942.95 922.95 902.95 882.95 862.95 842.95 822.95 802.95 782.95 8371 - 8375 984.15 924.15 904.15 884.15 864.15 844.15 824.15 804.15 784.15 764.15 744.15 724.15 984.15 964.15 944.15 924.15 904.15 884.15 864.15 844.15 824.15 804.15 784.15 8376 - 8380 985.35 925.35 905.35 885.35 865.35 845.35 825.35 805.35 785.35 765.35 745.35 725.35 985.35 965.35 945.35 925.35 905.35 885.35 865.35 845.35 825.35 805.35 785.35 8381 - 8385 986.55 926.55 906.55 886.55 866.55 846.55 826.55 806.55 786.55 766.55 746.55 726.55 986.55 966.55 946.55 926.55 906.55 886.55 866.55 846.55 826.55 806.55 786.55 8386 - 8390 987.75 927.75 907.75 887.75 867.75 847.75 827.75 807.75 787.75 767.75 747.75 727.75 987.75 967.75 947.75 927.75 907.75 887.75 867.75 847.75 827.75 807.75 787.75 8391 - 8395 988.95 928.95 908.95 888.95 868.95 848.95 828.95 808.95 788.95 768.95 748.95 728.95 988.95 968.95 948.95 928.95 908.95 888.95 868.95 848.95 828.95 808.95 788.95 8396 - 8400 990.15 930.15 910.15 890.15 870.15 850.15 830.15 810.15 790.15 770.15 750.15 730.15 990.15 970.15 950.15 930.15 910.15 890.15 870.15 850.15 830.15 810.15 790.15 8401 - 8405 991.35 931.35 911.35 891.35 871.35 851.35 831.35 811.35 791.35 771.35 751.35 731.35 991.35 971.35 951.35 931.35 911.35 891.35 871.35 851.35 831.35 811.35 791.35 8406 - 8410 992.55 932.55 912.55 892.55 872.55 852.55 832.55 812.55 792.55 772.55 752.55 732.55 992.55 972.55 952.55 932.55 912.55 892.55 872.55 852.55 832.55 812.55 792.55

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

93

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 8411 - 8415 993.75 933.75 913.75 893.75 873.75 853.75 833.75 813.75 793.75 773.75 753.75 733.75 993.75 973.75 953.75 933.75 913.75 893.75 873.75 853.75 833.75 813.75 793.75 8416 - 8420 994.95 934.95 914.95 894.95 874.95 854.95 834.95 814.95 794.95 774.95 754.95 734.95 994.95 974.95 954.95 934.95 914.95 894.95 874.95 854.95 834.95 814.95 794.95 8421 - 8425 996.15 936.15 916.15 896.15 876.15 856.15 836.15 816.15 796.15 776.15 756.15 736.15 996.15 976.15 956.15 936.15 916.15 896.15 876.15 856.15 836.15 816.15 796.15 8426 - 8430 997.35 937.35 917.35 897.35 877.35 857.35 837.35 817.35 797.35 777.35 757.35 737.35 997.35 977.35 957.35 937.35 917.35 897.35 877.35 857.35 837.35 817.35 797.35 8431 - 8435 998.55 938.55 918.55 898.55 878.55 858.55 838.55 818.55 798.55 778.55 758.55 738.55 998.55 978.55 958.55 938.55 918.55 898.55 878.55 858.55 838.55 818.55 798.55 8436 - 8440 999.75 939.75 919.75 899.75 879.75 859.75 839.75 819.75 799.75 779.75 759.75 739.75 999.75 979.75 959.75 939.75 919.75 899.75 879.75 859.75 839.75 819.75 799.75 8441 - 8445 1000.95 940.95 920.95 900.95 880.95 860.95 840.95 820.95 800.95 780.95 760.95 740.95 1000.95 980.95 960.95 940.95 920.95 900.95 880.95 860.95 840.95 820.95 800.95 8446 - 8450 1002.15 942.15 922.15 902.15 882.15 862.15 842.15 822.15 802.15 782.15 762.15 742.15 1002.15 982.15 962.15 942.15 922.15 902.15 882.15 862.15 842.15 822.15 802.15 8451 - 8455 1003.35 943.35 923.35 903.35 883.35 863.35 843.35 823.35 803.35 783.35 763.35 743.35 1003.35 983.35 963.35 943.35 923.35 903.35 883.35 863.35 843.35 823.35 803.35 8456 - 8460 1004.55 944.55 924.55 904.55 884.55 864.55 844.55 824.55 804.55 784.55 764.55 744.55 1004.55 984.55 964.55 944.55 924.55 904.55 884.55 864.55 844.55 824.55 804.55 8461 - 8465 1005.75 945.75 925.75 905.75 885.75 865.75 845.75 825.75 805.75 785.75 765.75 745.75 1005.75 985.75 965.75 945.75 925.75 905.75 885.75 865.75 845.75 825.75 805.75 8466 - 8470 1006.95 946.95 926.95 906.95 886.95 866.95 846.95 826.95 806.95 786.95 766.95 746.95 1006.95 986.95 966.95 946.95 926.95 906.95 886.95 866.95 846.95 826.95 806.95 8471 - 8475 1008.15 948.15 928.15 908.15 888.15 868.15 848.15 828.15 808.15 788.15 768.15 748.15 1008.15 988.15 968.15 948.15 928.15 908.15 888.15 868.15 848.15 828.15 808.15 8476 - 8480 1009.35 949.35 929.35 909.35 889.35 869.35 849.35 829.35 809.35 789.35 769.35 749.35 1009.35 989.35 969.35 949.35 929.35 909.35 889.35 869.35 849.35 829.35 809.35 8481 - 8485 1010.55 950.55 930.55 910.55 890.55 870.55 850.55 830.55 810.55 790.55 770.55 750.55 1010.55 990.55 970.55 950.55 930.55 910.55 890.55 870.55 850.55 830.55 810.55 8486 - 8490 1011.75 951.75 931.75 911.75 891.75 871.75 851.75 831.75 811.75 791.75 771.75 751.75 1011.75 991.75 971.75 951.75 931.75 911.75 891.75 871.75 851.75 831.75 811.75 8491 - 8495 1012.95 952.95 932.95 912.95 892.95 872.95 852.95 832.95 812.95 792.95 772.95 752.95 1012.95 992.95 972.95 952.95 932.95 912.95 892.95 872.95 852.95 832.95 812.95 8496 - 8500 1014.15 954.15 934.15 914.15 894.15 874.15 854.15 834.15 814.15 794.15 774.15 754.15 1014.15 994.15 974.15 954.15 934.15 914.15 894.15 874.15 854.15 834.15 814.15 8501 - 8505 1015.35 955.35 935.35 915.35 895.35 875.35 855.35 835.35 815.35 795.35 775.35 755.35 1015.35 995.35 975.35 955.35 935.35 915.35 895.35 875.35 855.35 835.35 815.35 8506 - 8510 1016.55 956.55 936.55 916.55 896.55 876.55 856.55 836.55 816.55 796.55 776.55 756.55 1016.55 996.55 976.55 956.55 936.55 916.55 896.55 876.55 856.55 836.55 816.55 8511 - 8515 1017.75 957.75 937.75 917.75 897.75 877.75 857.75 837.75 817.75 797.75 777.75 757.75 1017.75 997.75 977.75 957.75 937.75 917.75 897.75 877.75 857.75 837.75 817.75 8516 - 8520 1018.95 958.95 938.95 918.95 898.95 878.95 858.95 838.95 818.95 798.95 778.95 758.95 1018.95 998.95 978.95 958.95 938.95 918.95 898.95 878.95 858.95 838.95 818.95 8521 - 8525 1020.15 960.15 940.15 920.15 900.15 880.15 860.15 840.15 820.15 800.15 780.15 760.15 1020.15 1000.15 980.15 960.15 940.15 920.15 900.15 880.15 860.15 840.15 820.15 8526 - 8530 1021.35 961.35 941.35 921.35 901.35 881.35 861.35 841.35 821.35 801.35 781.35 761.35 1021.35 1001.35 981.35 961.35 941.35 921.35 901.35 881.35 861.35 841.35 821.35 8531 - 8535 1022.55 962.55 942.55 922.55 902.55 882.55 862.55 842.55 822.55 802.55 782.55 762.55 1022.55 1002.55 982.55 962.55 942.55 922.55 902.55 882.55 862.55 842.55 822.55

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P.U. (A) 35

94

8536 - 8540 1023.75 963.75 943.75 923.75 903.75 883.75 863.75 843.75 823.75 803.75 783.75 763.75 1023.75 1003.75 983.75 963.75 943.75 923.75 903.75 883.75 863.75 843.75 823.75 8541 - 8545 1024.95 964.95 944.95 924.95 904.95 884.95 864.95 844.95 824.95 804.95 784.95 764.95 1024.95 1004.95 984.95 964.95 944.95 924.95 904.95 884.95 864.95 844.95 824.95 8546 - 8550 1026.15 966.15 946.15 926.15 906.15 886.15 866.15 846.15 826.15 806.15 786.15 766.15 1026.15 1006.15 986.15 966.15 946.15 926.15 906.15 886.15 866.15 846.15 826.15 8551 - 8555 1027.35 967.35 947.35 927.35 907.35 887.35 867.35 847.35 827.35 807.35 787.35 767.35 1027.35 1007.35 987.35 967.35 947.35 927.35 907.35 887.35 867.35 847.35 827.35 8556 - 8560 1028.55 968.55 948.55 928.55 908.55 888.55 868.55 848.55 828.55 808.55 788.55 768.55 1028.55 1008.55 988.55 968.55 948.55 928.55 908.55 888.55 868.55 848.55 828.55 8561 - 8565 1029.75 969.75 949.75 929.75 909.75 889.75 869.75 849.75 829.75 809.75 789.75 769.75 1029.75 1009.75 989.75 969.75 949.75 929.75 909.75 889.75 869.75 849.75 829.75 8566 - 8570 1030.95 970.95 950.95 930.95 910.95 890.95 870.95 850.95 830.95 810.95 790.95 770.95 1030.95 1010.95 990.95 970.95 950.95 930.95 910.95 890.95 870.95 850.95 830.95 8571 - 8575 1032.15 972.15 952.15 932.15 912.15 892.15 872.15 852.15 832.15 812.15 792.15 772.15 1032.15 1012.15 992.15 972.15 952.15 932.15 912.15 892.15 872.15 852.15 832.15 8576 - 8580 1033.35 973.35 953.35 933.35 913.35 893.35 873.35 853.35 833.35 813.35 793.35 773.35 1033.35 1013.35 993.35 973.35 953.35 933.35 913.35 893.35 873.35 853.35 833.35 8581 - 8585 1034.55 974.55 954.55 934.55 914.55 894.55 874.55 854.55 834.55 814.55 794.55 774.55 1034.55 1014.55 994.55 974.55 954.55 934.55 914.55 894.55 874.55 854.55 834.55 8586 - 8590 1035.75 975.75 955.75 935.75 915.75 895.75 875.75 855.75 835.75 815.75 795.75 775.75 1035.75 1015.75 995.75 975.75 955.75 935.75 915.75 895.75 875.75 855.75 835.75 8591 - 8595 1036.95 976.95 956.95 936.95 916.95 896.95 876.95 856.95 836.95 816.95 796.95 776.95 1036.95 1016.95 996.95 976.95 956.95 936.95 916.95 896.95 876.95 856.95 836.95 8596 - 8600 1038.15 978.15 958.15 938.15 918.15 898.15 878.15 858.15 838.15 818.15 798.15 778.15 1038.15 1018.15 998.15 978.15 958.15 938.15 918.15 898.15 878.15 858.15 838.15 8601 - 8605 1039.35 979.35 959.35 939.35 919.35 899.35 879.35 859.35 839.35 819.35 799.35 779.35 1039.35 1019.35 999.35 979.35 959.35 939.35 919.35 899.35 879.35 859.35 839.35 8606 - 8610 1040.55 980.55 960.55 940.55 920.55 900.55 880.55 860.55 840.55 820.55 800.55 780.55 1040.55 1020.55 1000.55 980.55 960.55 940.55 920.55 900.55 880.55 860.55 840.55 8611 - 8615 1041.75 981.75 961.75 941.75 921.75 901.75 881.75 861.75 841.75 821.75 801.75 781.75 1041.75 1021.75 1001.75 981.75 961.75 941.75 921.75 901.75 881.75 861.75 841.75 8616 - 8620 1042.95 982.95 962.95 942.95 922.95 902.95 882.95 862.95 842.95 822.95 802.95 782.95 1042.95 1022.95 1002.95 982.95 962.95 942.95 922.95 902.95 882.95 862.95 842.95 8621 - 8625 1044.15 984.15 964.15 944.15 924.15 904.15 884.15 864.15 844.15 824.15 804.15 784.15 1044.15 1024.15 1004.15 984.15 964.15 944.15 924.15 904.15 884.15 864.15 844.15 8626 - 8630 1045.35 985.35 965.35 945.35 925.35 905.35 885.35 865.35 845.35 825.35 805.35 785.35 1045.35 1025.35 1005.35 985.35 965.35 945.35 925.35 905.35 885.35 865.35 845.35 8631 - 8635 1046.55 986.55 966.55 946.55 926.55 906.55 886.55 866.55 846.55 826.55 806.55 786.55 1046.55 1026.55 1006.55 986.55 966.55 946.55 926.55 906.55 886.55 866.55 846.55 8636 - 8640 1047.75 987.75 967.75 947.75 927.75 907.75 887.75 867.75 847.75 827.75 807.75 787.75 1047.75 1027.75 1007.75 987.75 967.75 947.75 927.75 907.75 887.75 867.75 847.75 8641 - 8645 1048.95 988.95 968.95 948.95 928.95 908.95 888.95 868.95 848.95 828.95 808.95 788.95 1048.95 1028.95 1008.95 988.95 968.95 948.95 928.95 908.95 888.95 868.95 848.95 8646 - 8650 1050.15 990.15 970.15 950.15 930.15 910.15 890.15 870.15 850.15 830.15 810.15 790.15 1050.15 1030.15 1010.15 990.15 970.15 950.15 930.15 910.15 890.15 870.15 850.15 8651 - 8655 1051.35 991.35 971.35 951.35 931.35 911.35 891.35 871.35 851.35 831.35 811.35 791.35 1051.35 1031.35 1011.35 991.35 971.35 951.35 931.35 911.35 891.35 871.35 851.35 8656 - 8660 1052.55 992.55 972.55 952.55 932.55 912.55 892.55 872.55 852.55 832.55 812.55 792.55 1052.55 1032.55 1012.55 992.55 972.55 952.55 932.55 912.55 892.55 872.55 852.55 8661 - 8665 1053.75 993.75 973.75 953.75 933.75 913.75 893.75 873.75 853.75 833.75 813.75 793.75 1053.75 1033.75 1013.75 993.75 973.75 953.75 933.75 913.75 893.75 873.75 853.75 8666 - 8670 1054.95 994.95 974.95 954.95 934.95 914.95 894.95 874.95 854.95 834.95 814.95 794.95 1054.95 1034.95 1014.95 994.95 974.95 954.95 934.95 914.95 894.95 874.95 854.95 8671 - 8675 1056.15 996.15 976.15 956.15 936.15 916.15 896.15 876.15 856.15 836.15 816.15 796.15 1056.15 1036.15 1016.15 996.15 976.15 956.15 936.15 916.15 896.15 876.15 856.15 8676 - 8680 1057.35 997.35 977.35 957.35 937.35 917.35 897.35 877.35 857.35 837.35 817.35 797.35 1057.35 1037.35 1017.35 997.35 977.35 957.35 937.35 917.35 897.35 877.35 857.35 8681 - 8685 1058.55 998.55 978.55 958.55 938.55 918.55 898.55 878.55 858.55 838.55 818.55 798.55 1058.55 1038.55 1018.55 998.55 978.55 958.55 938.55 918.55 898.55 878.55 858.55 8686 - 8690 1059.75 999.75 979.75 959.75 939.75 919.75 899.75 879.75 859.75 839.75 819.75 799.75 1059.75 1039.75 1019.75 999.75 979.75 959.75 939.75 919.75 899.75 879.75 859.75 8691 - 8695 1060.95 1000.95 980.95 960.95 940.95 920.95 900.95 880.95 860.95 840.95 820.95 800.95 1060.95 1040.95 1020.95 1000.95 980.95 960.95 940.95 920.95 900.95 880.95 860.95 8696 - 8700 1062.15 1002.15 982.15 962.15 942.15 922.15 902.15 882.15 862.15 842.15 822.15 802.15 1062.15 1042.15 1022.15 1002.15 982.15 962.15 942.15 922.15 902.15 882.15 862.15 8701 - 8705 1063.35 1003.35 983.35 963.35 943.35 923.35 903.35 883.35 863.35 843.35 823.35 803.35 1063.35 1043.35 1023.35 1003.35 983.35 963.35 943.35 923.35 903.35 883.35 863.35 8706 - 8710 1064.55 1004.55 984.55 964.55 944.55 924.55 904.55 884.55 864.55 844.55 824.55 804.55 1064.55 1044.55 1024.55 1004.55 984.55 964.55 944.55 924.55 904.55 884.55 864.55 8711 - 8715 1065.75 1005.75 985.75 965.75 945.75 925.75 905.75 885.75 865.75 845.75 825.75 805.75 1065.75 1045.75 1025.75 1005.75 985.75 965.75 945.75 925.75 905.75 885.75 865.75 8716 - 8720 1066.95 1006.95 986.95 966.95 946.95 926.95 906.95 886.95 866.95 846.95 826.95 806.95 1066.95 1046.95 1026.95 1006.95 986.95 966.95 946.95 926.95 906.95 886.95 866.95 8721 - 8725 1068.15 1008.15 988.15 968.15 948.15 928.15 908.15 888.15 868.15 848.15 828.15 808.15 1068.15 1048.15 1028.15 1008.15 988.15 968.15 948.15 928.15 908.15 888.15 868.15 8726 - 8730 1069.35 1009.35 989.35 969.35 949.35 929.35 909.35 889.35 869.35 849.35 829.35 809.35 1069.35 1049.35 1029.35 1009.35 989.35 969.35 949.35 929.35 909.35 889.35 869.35 8731 - 8735 1070.55 1010.55 990.55 970.55 950.55 930.55 910.55 890.55 870.55 850.55 830.55 810.55 1070.55 1050.55 1030.55 1010.55 990.55 970.55 950.55 930.55 910.55 890.55 870.55 8736 - 8740 1071.75 1011.75 991.75 971.75 951.75 931.75 911.75 891.75 871.75 851.75 831.75 811.75 1071.75 1051.75 1031.75 1011.75 991.75 971.75 951.75 931.75 911.75 891.75 871.75 8741 - 8745 1072.95 1012.95 992.95 972.95 952.95 932.95 912.95 892.95 872.95 852.95 832.95 812.95 1072.95 1052.95 1032.95 1012.95 992.95 972.95 952.95 932.95 912.95 892.95 872.95 8746 - 8750 1074.15 1014.15 994.15 974.15 954.15 934.15 914.15 894.15 874.15 854.15 834.15 814.15 1074.15 1054.15 1034.15 1014.15 994.15 974.15 954.15 934.15 914.15 894.15 874.15 8751 - 8755 1075.35 1015.35 995.35 975.35 955.35 935.35 915.35 895.35 875.35 855.35 835.35 815.35 1075.35 1055.35 1035.35 1015.35 995.35 975.35 955.35 935.35 915.35 895.35 875.35 8756 - 8760 1076.55 1016.55 996.55 976.55 956.55 936.55 916.55 896.55 876.55 856.55 836.55 816.55 1076.55 1056.55 1036.55 1016.55 996.55 976.55 956.55 936.55 916.55 896.55 876.55 8761 - 8765 1077.75 1017.75 997.75 977.75 957.75 937.75 917.75 897.75 877.75 857.75 837.75 817.75 1077.75 1057.75 1037.75 1017.75 997.75 977.75 957.75 937.75 917.75 897.75 877.75 8766 - 8770 1078.95 1018.95 998.95 978.95 958.95 938.95 918.95 898.95 878.95 858.95 838.95 818.95 1078.95 1058.95 1038.95 1018.95 998.95 978.95 958.95 938.95 918.95 898.95 878.95 8771 - 8775 1080.15 1020.15 1000.15 980.15 960.15 940.15 920.15 900.15 880.15 860.15 840.15 820.15 1080.15 1060.15 1040.15 1020.15 1000.15 980.15 960.15 940.15 920.15 900.15 880.15

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

95

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 8776 - 8780 1081.35 1021.35 1001.35 981.35 961.35 941.35 921.35 901.35 881.35 861.35 841.35 821.35 1081.35 1061.35 1041.35 1021.35 1001.35 981.35 961.35 941.35 921.35 901.35 881.35 8781 - 8785 1082.55 1022.55 1002.55 982.55 962.55 942.55 922.55 902.55 882.55 862.55 842.55 822.55 1082.55 1062.55 1042.55 1022.55 1002.55 982.55 962.55 942.55 922.55 902.55 882.55 8786 - 8790 1083.75 1023.75 1003.75 983.75 963.75 943.75 923.75 903.75 883.75 863.75 843.75 823.75 1083.75 1063.75 1043.75 1023.75 1003.75 983.75 963.75 943.75 923.75 903.75 883.75 8791 - 8795 1084.95 1024.95 1004.95 984.95 964.95 944.95 924.95 904.95 884.95 864.95 844.95 824.95 1084.95 1064.95 1044.95 1024.95 1004.95 984.95 964.95 944.95 924.95 904.95 884.95 8796 - 8800 1086.15 1026.15 1006.15 986.15 966.15 946.15 926.15 906.15 886.15 866.15 846.15 826.15 1086.15 1066.15 1046.15 1026.15 1006.15 986.15 966.15 946.15 926.15 906.15 886.15 8801 - 8805 1087.35 1027.35 1007.35 987.35 967.35 947.35 927.35 907.35 887.35 867.35 847.35 827.35 1087.35 1067.35 1047.35 1027.35 1007.35 987.35 967.35 947.35 927.35 907.35 887.35 8806 - 8810 1088.55 1028.55 1008.55 988.55 968.55 948.55 928.55 908.55 888.55 868.55 848.55 828.55 1088.55 1068.55 1048.55 1028.55 1008.55 988.55 968.55 948.55 928.55 908.55 888.55 8811 - 8815 1089.75 1029.75 1009.75 989.75 969.75 949.75 929.75 909.75 889.75 869.75 849.75 829.75 1089.75 1069.75 1049.75 1029.75 1009.75 989.75 969.75 949.75 929.75 909.75 889.75 8816 - 8820 1090.95 1030.95 1010.95 990.95 970.95 950.95 930.95 910.95 890.95 870.95 850.95 830.95 1090.95 1070.95 1050.95 1030.95 1010.95 990.95 970.95 950.95 930.95 910.95 890.95 8821 - 8825 1092.15 1032.15 1012.15 992.15 972.15 952.15 932.15 912.15 892.15 872.15 852.15 832.15 1092.15 1072.15 1052.15 1032.15 1012.15 992.15 972.15 952.15 932.15 912.15 892.15 8826 - 8830 1093.35 1033.35 1013.35 993.35 973.35 953.35 933.35 913.35 893.35 873.35 853.35 833.35 1093.35 1073.35 1053.35 1033.35 1013.35 993.35 973.35 953.35 933.35 913.35 893.35 8831 - 8835 1094.55 1034.55 1014.55 994.55 974.55 954.55 934.55 914.55 894.55 874.55 854.55 834.55 1094.55 1074.55 1054.55 1034.55 1014.55 994.55 974.55 954.55 934.55 914.55 894.55 8836 - 8840 1095.75 1035.75 1015.75 995.75 975.75 955.75 935.75 915.75 895.75 875.75 855.75 835.75 1095.75 1075.75 1055.75 1035.75 1015.75 995.75 975.75 955.75 935.75 915.75 895.75 8841 - 8845 1096.95 1036.95 1016.95 996.95 976.95 956.95 936.95 916.95 896.95 876.95 856.95 836.95 1096.95 1076.95 1056.95 1036.95 1016.95 996.95 976.95 956.95 936.95 916.95 896.95 8846 - 8850 1098.15 1038.15 1018.15 998.15 978.15 958.15 938.15 918.15 898.15 878.15 858.15 838.15 1098.15 1078.15 1058.15 1038.15 1018.15 998.15 978.15 958.15 938.15 918.15 898.15 8851 - 8855 1099.35 1039.35 1019.35 999.35 979.35 959.35 939.35 919.35 899.35 879.35 859.35 839.35 1099.35 1079.35 1059.35 1039.35 1019.35 999.35 979.35 959.35 939.35 919.35 899.35 8856 - 8860 1100.55 1040.55 1020.55 1000.55 980.55 960.55 940.55 920.55 900.55 880.55 860.55 840.55 1100.55 1080.55 1060.55 1040.55 1020.55 1000.55 980.55 960.55 940.55 920.55 900.55 8861 - 8865 1101.75 1041.75 1021.75 1001.75 981.75 961.75 941.75 921.75 901.75 881.75 861.75 841.75 1101.75 1081.75 1061.75 1041.75 1021.75 1001.75 981.75 961.75 941.75 921.75 901.75 8866 - 8870 1102.95 1042.95 1022.95 1002.95 982.95 962.95 942.95 922.95 902.95 882.95 862.95 842.95 1102.95 1082.95 1062.95 1042.95 1022.95 1002.95 982.95 962.95 942.95 922.95 902.95 8871 - 8875 1104.15 1044.15 1024.15 1004.15 984.15 964.15 944.15 924.15 904.15 884.15 864.15 844.15 1104.15 1084.15 1064.15 1044.15 1024.15 1004.15 984.15 964.15 944.15 924.15 904.15 8876 - 8880 1105.35 1045.35 1025.35 1005.35 985.35 965.35 945.35 925.35 905.35 885.35 865.35 845.35 1105.35 1085.35 1065.35 1045.35 1025.35 1005.35 985.35 965.35 945.35 925.35 905.35 8881 - 8885 1106.55 1046.55 1026.55 1006.55 986.55 966.55 946.55 926.55 906.55 886.55 866.55 846.55 1106.55 1086.55 1066.55 1046.55 1026.55 1006.55 986.55 966.55 946.55 926.55 906.55 8886 - 8890 1107.75 1047.75 1027.75 1007.75 987.75 967.75 947.75 927.75 907.75 887.75 867.75 847.75 1107.75 1087.75 1067.75 1047.75 1027.75 1007.75 987.75 967.75 947.75 927.75 907.75 8891 - 8895 1108.95 1048.95 1028.95 1008.95 988.95 968.95 948.95 928.95 908.95 888.95 868.95 848.95 1108.95 1088.95 1068.95 1048.95 1028.95 1008.95 988.95 968.95 948.95 928.95 908.95 8896 - 8900 1110.15 1050.15 1030.15 1010.15 990.15 970.15 950.15 930.15 910.15 890.15 870.15 850.15 1110.15 1090.15 1070.15 1050.15 1030.15 1010.15 990.15 970.15 950.15 930.15 910.15

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P.U. (A) 35

96

8901 - 8905 1111.35 1051.35 1031.35 1011.35 991.35 971.35 951.35 931.35 911.35 891.35 871.35 851.35 1111.35 1091.35 1071.35 1051.35 1031.35 1011.35 991.35 971.35 951.35 931.35 911.35 8906 - 8910 1112.55 1052.55 1032.55 1012.55 992.55 972.55 952.55 932.55 912.55 892.55 872.55 852.55 1112.55 1092.55 1072.55 1052.55 1032.55 1012.55 992.55 972.55 952.55 932.55 912.55 8911 - 8915 1113.75 1053.75 1033.75 1013.75 993.75 973.75 953.75 933.75 913.75 893.75 873.75 853.75 1113.75 1093.75 1073.75 1053.75 1033.75 1013.75 993.75 973.75 953.75 933.75 913.75 8916 - 8920 1114.95 1054.95 1034.95 1014.95 994.95 974.95 954.95 934.95 914.95 894.95 874.95 854.95 1114.95 1094.95 1074.95 1054.95 1034.95 1014.95 994.95 974.95 954.95 934.95 914.95 8921 - 8925 1116.15 1056.15 1036.15 1016.15 996.15 976.15 956.15 936.15 916.15 896.15 876.15 856.15 1116.15 1096.15 1076.15 1056.15 1036.15 1016.15 996.15 976.15 956.15 936.15 916.15 8926 - 8930 1117.35 1057.35 1037.35 1017.35 997.35 977.35 957.35 937.35 917.35 897.35 877.35 857.35 1117.35 1097.35 1077.35 1057.35 1037.35 1017.35 997.35 977.35 957.35 937.35 917.35 8931 - 8935 1118.55 1058.55 1038.55 1018.55 998.55 978.55 958.55 938.55 918.55 898.55 878.55 858.55 1118.55 1098.55 1078.55 1058.55 1038.55 1018.55 998.55 978.55 958.55 938.55 918.55 8936 - 8940 1119.75 1059.75 1039.75 1019.75 999.75 979.75 959.75 939.75 919.75 899.75 879.75 859.75 1119.75 1099.75 1079.75 1059.75 1039.75 1019.75 999.75 979.75 959.75 939.75 919.75 8941 - 8945 1120.95 1060.95 1040.95 1020.95 1000.95 980.95 960.95 940.95 920.95 900.95 880.95 860.95 1120.95 1100.95 1080.95 1060.95 1040.95 1020.95 1000.95 980.95 960.95 940.95 920.95 8946 - 8950 1122.15 1062.15 1042.15 1022.15 1002.15 982.15 962.15 942.15 922.15 902.15 882.15 862.15 1122.15 1102.15 1082.15 1062.15 1042.15 1022.15 1002.15 982.15 962.15 942.15 922.15 8951 - 8955 1123.35 1063.35 1043.35 1023.35 1003.35 983.35 963.35 943.35 923.35 903.35 883.35 863.35 1123.35 1103.35 1083.35 1063.35 1043.35 1023.35 1003.35 983.35 963.35 943.35 923.35 8956 - 8960 1124.55 1064.55 1044.55 1024.55 1004.55 984.55 964.55 944.55 924.55 904.55 884.55 864.55 1124.55 1104.55 1084.55 1064.55 1044.55 1024.55 1004.55 984.55 964.55 944.55 924.55 8961 - 8965 1125.75 1065.75 1045.75 1025.75 1005.75 985.75 965.75 945.75 925.75 905.75 885.75 865.75 1125.75 1105.75 1085.75 1065.75 1045.75 1025.75 1005.75 985.75 965.75 945.75 925.75 8966 - 8970 1126.95 1066.95 1046.95 1026.95 1006.95 986.95 966.95 946.95 926.95 906.95 886.95 866.95 1126.95 1106.95 1086.95 1066.95 1046.95 1026.95 1006.95 986.95 966.95 946.95 926.95 8971 - 8975 1128.15 1068.15 1048.15 1028.15 1008.15 988.15 968.15 948.15 928.15 908.15 888.15 868.15 1128.15 1108.15 1088.15 1068.15 1048.15 1028.15 1008.15 988.15 968.15 948.15 928.15 8976 - 8980 1129.35 1069.35 1049.35 1029.35 1009.35 989.35 969.35 949.35 929.35 909.35 889.35 869.35 1129.35 1109.35 1089.35 1069.35 1049.35 1029.35 1009.35 989.35 969.35 949.35 929.35 8981 - 8985 1130.55 1070.55 1050.55 1030.55 1010.55 990.55 970.55 950.55 930.55 910.55 890.55 870.55 1130.55 1110.55 1090.55 1070.55 1050.55 1030.55 1010.55 990.55 970.55 950.55 930.55 8986 - 8990 1131.75 1071.75 1051.75 1031.75 1011.75 991.75 971.75 951.75 931.75 911.75 891.75 871.75 1131.75 1111.75 1091.75 1071.75 1051.75 1031.75 1011.75 991.75 971.75 951.75 931.75 8991 - 8995 1132.95 1072.95 1052.95 1032.95 1012.95 992.95 972.95 952.95 932.95 912.95 892.95 872.95 1132.95 1112.95 1092.95 1072.95 1052.95 1032.95 1012.95 992.95 972.95 952.95 932.95 8996 - 9000 1134.15 1074.15 1054.15 1034.15 1014.15 994.15 974.15 954.15 934.15 914.15 894.15 874.15 1134.15 1114.15 1094.15 1074.15 1054.15 1034.15 1014.15 994.15 974.15 954.15 934.15 9001 - 9005 1135.35 1075.35 1055.35 1035.35 1015.35 995.35 975.35 955.35 935.35 915.35 895.35 875.35 1135.35 1115.35 1095.35 1075.35 1055.35 1035.35 1015.35 995.35 975.35 955.35 935.35 9006 - 9010 1136.55 1076.55 1056.55 1036.55 1016.55 996.55 976.55 956.55 936.55 916.55 896.55 876.55 1136.55 1116.55 1096.55 1076.55 1056.55 1036.55 1016.55 996.55 976.55 956.55 936.55 9011 - 9015 1137.75 1077.75 1057.75 1037.75 1017.75 997.75 977.75 957.75 937.75 917.75 897.75 877.75 1137.75 1117.75 1097.75 1077.75 1057.75 1037.75 1017.75 997.75 977.75 957.75 937.75 9016 - 9020 1138.95 1078.95 1058.95 1038.95 1018.95 998.95 978.95 958.95 938.95 918.95 898.95 878.95 1138.95 1118.95 1098.95 1078.95 1058.95 1038.95 1018.95 998.95 978.95 958.95 938.95 9021 - 9025 1140.15 1080.15 1060.15 1040.15 1020.15 1000.15 980.15 960.15 940.15 920.15 900.15 880.15 1140.15 1120.15 1100.15 1080.15 1060.15 1040.15 1020.15 1000.15 980.15 960.15 940.15 9026 - 9030 1141.35 1081.35 1061.35 1041.35 1021.35 1001.35 981.35 961.35 941.35 921.35 901.35 881.35 1141.35 1121.35 1101.35 1081.35 1061.35 1041.35 1021.35 1001.35 981.35 961.35 941.35 9031 - 9035 1142.55 1082.55 1062.55 1042.55 1022.55 1002.55 982.55 962.55 942.55 922.55 902.55 882.55 1142.55 1122.55 1102.55 1082.55 1062.55 1042.55 1022.55 1002.55 982.55 962.55 942.55 9036 - 9040 1143.75 1083.75 1063.75 1043.75 1023.75 1003.75 983.75 963.75 943.75 923.75 903.75 883.75 1143.75 1123.75 1103.75 1083.75 1063.75 1043.75 1023.75 1003.75 983.75 963.75 943.75 9041 - 9045 1144.95 1084.95 1064.95 1044.95 1024.95 1004.95 984.95 964.95 944.95 924.95 904.95 884.95 1144.95 1124.95 1104.95 1084.95 1064.95 1044.95 1024.95 1004.95 984.95 964.95 944.95 9046 - 9050 1146.15 1086.15 1066.15 1046.15 1026.15 1006.15 986.15 966.15 946.15 926.15 906.15 886.15 1146.15 1126.15 1106.15 1086.15 1066.15 1046.15 1026.15 1006.15 986.15 966.15 946.15 9051 - 9055 1147.35 1087.35 1067.35 1047.35 1027.35 1007.35 987.35 967.35 947.35 927.35 907.35 887.35 1147.35 1127.35 1107.35 1087.35 1067.35 1047.35 1027.35 1007.35 987.35 967.35 947.35 9056 - 9060 1148.55 1088.55 1068.55 1048.55 1028.55 1008.55 988.55 968.55 948.55 928.55 908.55 888.55 1148.55 1128.55 1108.55 1088.55 1068.55 1048.55 1028.55 1008.55 988.55 968.55 948.55 9061 - 9065 1149.75 1089.75 1069.75 1049.75 1029.75 1009.75 989.75 969.75 949.75 929.75 909.75 889.75 1149.75 1129.75 1109.75 1089.75 1069.75 1049.75 1029.75 1009.75 989.75 969.75 949.75 9066 - 9070 1150.95 1090.95 1070.95 1050.95 1030.95 1010.95 990.95 970.95 950.95 930.95 910.95 890.95 1150.95 1130.95 1110.95 1090.95 1070.95 1050.95 1030.95 1010.95 990.95 970.95 950.95 9071 - 9075 1152.15 1092.15 1072.15 1052.15 1032.15 1012.15 992.15 972.15 952.15 932.15 912.15 892.15 1152.15 1132.15 1112.15 1092.15 1072.15 1052.15 1032.15 1012.15 992.15 972.15 952.15 9076 - 9080 1153.35 1093.35 1073.35 1053.35 1033.35 1013.35 993.35 973.35 953.35 933.35 913.35 893.35 1153.35 1133.35 1113.35 1093.35 1073.35 1053.35 1033.35 1013.35 993.35 973.35 953.35 9081 - 9085 1154.60 1094.55 1074.55 1054.55 1034.55 1014.55 994.55 974.55 954.55 934.55 914.55 894.55 1154.60 1134.55 1114.55 1094.55 1074.55 1054.55 1034.55 1014.55 994.55 974.55 954.55 9086 - 9090 1155.90 1095.75 1075.75 1055.75 1035.75 1015.75 995.75 975.75 955.75 935.75 915.75 895.75 1155.90 1135.75 1115.75 1095.75 1075.75 1055.75 1035.75 1015.75 995.75 975.75 955.75 9091 - 9095 1157.20 1096.95 1076.95 1056.95 1036.95 1016.95 996.95 976.95 956.95 936.95 916.95 896.95 1157.20 1136.95 1116.95 1096.95 1076.95 1056.95 1036.95 1016.95 996.95 976.95 956.95 9096 - 9100 1158.50 1098.15 1078.15 1058.15 1038.15 1018.15 998.15 978.15 958.15 938.15 918.15 898.15 1158.50 1138.15 1118.15 1098.15 1078.15 1058.15 1038.15 1018.15 998.15 978.15 958.15 9101 - 9105 1159.80 1099.35 1079.35 1059.35 1039.35 1019.35 999.35 979.35 959.35 939.35 919.35 899.35 1159.80 1139.35 1119.35 1099.35 1079.35 1059.35 1039.35 1019.35 999.35 979.35 959.35 9106 - 9110 1161.10 1100.55 1080.55 1060.55 1040.55 1020.55 1000.55 980.55 960.55 940.55 920.55 900.55 1161.10 1140.55 1120.55 1100.55 1080.55 1060.55 1040.55 1020.55 1000.55 980.55 960.55 9111 - 9115 1162.40 1101.75 1081.75 1061.75 1041.75 1021.75 1001.75 981.75 961.75 941.75 921.75 901.75 1162.40 1141.75 1121.75 1101.75 1081.75 1061.75 1041.75 1021.75 1001.75 981.75 961.75 9116 - 9120 1163.70 1102.95 1082.95 1062.95 1042.95 1022.95 1002.95 982.95 962.95 942.95 922.95 902.95 1163.70 1142.95 1122.95 1102.95 1082.95 1062.95 1042.95 1022.95 1002.95 982.95 962.95 9121 - 9125 1165.00 1104.15 1084.15 1064.15 1044.15 1024.15 1004.15 984.15 964.15 944.15 924.15 904.15 1165.00 1144.15 1124.15 1104.15 1084.15 1064.15 1044.15 1024.15 1004.15 984.15 964.15 9126 - 9130 1166.30 1105.35 1085.35 1065.35 1045.35 1025.35 1005.35 985.35 965.35 945.35 925.35 905.35 1166.30 1145.35 1125.35 1105.35 1085.35 1065.35 1045.35 1025.35 1005.35 985.35 965.35 9131 - 9135 1167.60 1106.55 1086.55 1066.55 1046.55 1026.55 1006.55 986.55 966.55 946.55 926.55 906.55 1167.60 1146.55 1126.55 1106.55 1086.55 1066.55 1046.55 1026.55 1006.55 986.55 966.55 9136 - 9140 1168.90 1107.75 1087.75 1067.75 1047.75 1027.75 1007.75 987.75 967.75 947.75 927.75 907.75 1168.90 1147.75 1127.75 1107.75 1087.75 1067.75 1047.75 1027.75 1007.75 987.75 967.75

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

97

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 9141 - 9145 1170.20 1108.95 1088.95 1068.95 1048.95 1028.95 1008.95 988.95 968.95 948.95 928.95 908.95 1170.20 1148.95 1128.95 1108.95 1088.95 1068.95 1048.95 1028.95 1008.95 988.95 968.95 9146 - 9150 1171.50 1110.15 1090.15 1070.15 1050.15 1030.15 1010.15 990.15 970.15 950.15 930.15 910.15 1171.50 1150.15 1130.15 1110.15 1090.15 1070.15 1050.15 1030.15 1010.15 990.15 970.15 9151 - 9155 1172.80 1111.35 1091.35 1071.35 1051.35 1031.35 1011.35 991.35 971.35 951.35 931.35 911.35 1172.80 1151.35 1131.35 1111.35 1091.35 1071.35 1051.35 1031.35 1011.35 991.35 971.35 9156 - 9160 1174.10 1112.55 1092.55 1072.55 1052.55 1032.55 1012.55 992.55 972.55 952.55 932.55 912.55 1174.10 1152.55 1132.55 1112.55 1092.55 1072.55 1052.55 1032.55 1012.55 992.55 972.55 9161 - 9165 1175.40 1113.75 1093.75 1073.75 1053.75 1033.75 1013.75 993.75 973.75 953.75 933.75 913.75 1175.40 1153.75 1133.75 1113.75 1093.75 1073.75 1053.75 1033.75 1013.75 993.75 973.75 9166 - 9170 1176.70 1114.95 1094.95 1074.95 1054.95 1034.95 1014.95 994.95 974.95 954.95 934.95 914.95 1176.70 1155.05 1134.95 1114.95 1094.95 1074.95 1054.95 1034.95 1014.95 994.95 974.95 9171 - 9175 1178.00 1116.15 1096.15 1076.15 1056.15 1036.15 1016.15 996.15 976.15 956.15 936.15 916.15 1178.00 1156.35 1136.15 1116.15 1096.15 1076.15 1056.15 1036.15 1016.15 996.15 976.15 9176 - 9180 1179.30 1117.35 1097.35 1077.35 1057.35 1037.35 1017.35 997.35 977.35 957.35 937.35 917.35 1179.30 1157.65 1137.35 1117.35 1097.35 1077.35 1057.35 1037.35 1017.35 997.35 977.35 9181 - 9185 1180.60 1118.55 1098.55 1078.55 1058.55 1038.55 1018.55 998.55 978.55 958.55 938.55 918.55 1180.60 1158.95 1138.55 1118.55 1098.55 1078.55 1058.55 1038.55 1018.55 998.55 978.55 9186 - 9190 1181.90 1119.75 1099.75 1079.75 1059.75 1039.75 1019.75 999.75 979.75 959.75 939.75 919.75 1181.90 1160.25 1139.75 1119.75 1099.75 1079.75 1059.75 1039.75 1019.75 999.75 979.75 9191 - 9195 1183.20 1120.95 1100.95 1080.95 1060.95 1040.95 1020.95 1000.95 980.95 960.95 940.95 920.95 1183.20 1161.55 1140.95 1120.95 1100.95 1080.95 1060.95 1040.95 1020.95 1000.95 980.95 9196 - 9200 1184.50 1122.15 1102.15 1082.15 1062.15 1042.15 1022.15 1002.15 982.15 962.15 942.15 922.15 1184.50 1162.85 1142.15 1122.15 1102.15 1082.15 1062.15 1042.15 1022.15 1002.15 982.15 9201 - 9205 1185.80 1123.35 1103.35 1083.35 1063.35 1043.35 1023.35 1003.35 983.35 963.35 943.35 923.35 1185.80 1164.15 1143.35 1123.35 1103.35 1083.35 1063.35 1043.35 1023.35 1003.35 983.35 9206 - 9210 1187.10 1124.55 1104.55 1084.55 1064.55 1044.55 1024.55 1004.55 984.55 964.55 944.55 924.55 1187.10 1165.45 1144.55 1124.55 1104.55 1084.55 1064.55 1044.55 1024.55 1004.55 984.55 9211 - 9215 1188.40 1125.75 1105.75 1085.75 1065.75 1045.75 1025.75 1005.75 985.75 965.75 945.75 925.75 1188.40 1166.75 1145.75 1125.75 1105.75 1085.75 1065.75 1045.75 1025.75 1005.75 985.75 9216 - 9220 1189.70 1126.95 1106.95 1086.95 1066.95 1046.95 1026.95 1006.95 986.95 966.95 946.95 926.95 1189.70 1168.05 1146.95 1126.95 1106.95 1086.95 1066.95 1046.95 1026.95 1006.95 986.95 9221 - 9225 1191.00 1128.15 1108.15 1088.15 1068.15 1048.15 1028.15 1008.15 988.15 968.15 948.15 928.15 1191.00 1169.35 1148.15 1128.15 1108.15 1088.15 1068.15 1048.15 1028.15 1008.15 988.15 9226 - 9230 1192.30 1129.35 1109.35 1089.35 1069.35 1049.35 1029.35 1009.35 989.35 969.35 949.35 929.35 1192.30 1170.65 1149.35 1129.35 1109.35 1089.35 1069.35 1049.35 1029.35 1009.35 989.35 9231 - 9235 1193.60 1130.55 1110.55 1090.55 1070.55 1050.55 1030.55 1010.55 990.55 970.55 950.55 930.55 1193.60 1171.95 1150.55 1130.55 1110.55 1090.55 1070.55 1050.55 1030.55 1010.55 990.55 9236 - 9240 1194.90 1131.75 1111.75 1091.75 1071.75 1051.75 1031.75 1011.75 991.75 971.75 951.75 931.75 1194.90 1173.25 1151.75 1131.75 1111.75 1091.75 1071.75 1051.75 1031.75 1011.75 991.75 9241 - 9245 1196.20 1132.95 1112.95 1092.95 1072.95 1052.95 1032.95 1012.95 992.95 972.95 952.95 932.95 1196.20 1174.55 1152.95 1132.95 1112.95 1092.95 1072.95 1052.95 1032.95 1012.95 992.95 9246 - 9250 1197.50 1134.15 1114.15 1094.15 1074.15 1054.15 1034.15 1014.15 994.15 974.15 954.15 934.15 1197.50 1175.85 1154.15 1134.15 1114.15 1094.15 1074.15 1054.15 1034.15 1014.15 994.15 9251 - 9255 1198.80 1135.35 1115.35 1095.35 1075.35 1055.35 1035.35 1015.35 995.35 975.35 955.35 935.35 1198.80 1177.15 1155.45 1135.35 1115.35 1095.35 1075.35 1055.35 1035.35 1015.35 995.35 9256 - 9260 1200.10 1136.55 1116.55 1096.55 1076.55 1056.55 1036.55 1016.55 996.55 976.55 956.55 936.55 1200.10 1178.45 1156.75 1136.55 1116.55 1096.55 1076.55 1056.55 1036.55 1016.55 996.55 9261 - 9265 1201.40 1137.75 1117.75 1097.75 1077.75 1057.75 1037.75 1017.75 997.75 977.75 957.75 937.75 1201.40 1179.75 1158.05 1137.75 1117.75 1097.75 1077.75 1057.75 1037.75 1017.75 997.75

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P.U. (A) 35

98

9266 - 9270 1202.70 1138.95 1118.95 1098.95 1078.95 1058.95 1038.95 1018.95 998.95 978.95 958.95 938.95 1202.70 1181.05 1159.35 1138.95 1118.95 1098.95 1078.95 1058.95 1038.95 1018.95 998.95 9271 - 9275 1204.00 1140.15 1120.15 1100.15 1080.15 1060.15 1040.15 1020.15 1000.15 980.15 960.15 940.15 1204.00 1182.35 1160.65 1140.15 1120.15 1100.15 1080.15 1060.15 1040.15 1020.15 1000.15 9276 - 9280 1205.30 1141.35 1121.35 1101.35 1081.35 1061.35 1041.35 1021.35 1001.35 981.35 961.35 941.35 1205.30 1183.65 1161.95 1141.35 1121.35 1101.35 1081.35 1061.35 1041.35 1021.35 1001.35 9281 - 9285 1206.60 1142.55 1122.55 1102.55 1082.55 1062.55 1042.55 1022.55 1002.55 982.55 962.55 942.55 1206.60 1184.95 1163.25 1142.55 1122.55 1102.55 1082.55 1062.55 1042.55 1022.55 1002.55 9286 - 9290 1207.90 1143.75 1123.75 1103.75 1083.75 1063.75 1043.75 1023.75 1003.75 983.75 963.75 943.75 1207.90 1186.25 1164.55 1143.75 1123.75 1103.75 1083.75 1063.75 1043.75 1023.75 1003.75 9291 - 9295 1209.20 1144.95 1124.95 1104.95 1084.95 1064.95 1044.95 1024.95 1004.95 984.95 964.95 944.95 1209.20 1187.55 1165.85 1144.95 1124.95 1104.95 1084.95 1064.95 1044.95 1024.95 1004.95 9296 - 9300 1210.50 1146.15 1126.15 1106.15 1086.15 1066.15 1046.15 1026.15 1006.15 986.15 966.15 946.15 1210.50 1188.85 1167.15 1146.15 1126.15 1106.15 1086.15 1066.15 1046.15 1026.15 1006.15 9301 - 9305 1211.80 1147.35 1127.35 1107.35 1087.35 1067.35 1047.35 1027.35 1007.35 987.35 967.35 947.35 1211.80 1190.15 1168.45 1147.35 1127.35 1107.35 1087.35 1067.35 1047.35 1027.35 1007.35 9306 - 9310 1213.10 1148.55 1128.55 1108.55 1088.55 1068.55 1048.55 1028.55 1008.55 988.55 968.55 948.55 1213.10 1191.45 1169.75 1148.55 1128.55 1108.55 1088.55 1068.55 1048.55 1028.55 1008.55 9311 - 9315 1214.40 1149.75 1129.75 1109.75 1089.75 1069.75 1049.75 1029.75 1009.75 989.75 969.75 949.75 1214.40 1192.75 1171.05 1149.75 1129.75 1109.75 1089.75 1069.75 1049.75 1029.75 1009.75 9316 - 9320 1215.70 1150.95 1130.95 1110.95 1090.95 1070.95 1050.95 1030.95 1010.95 990.95 970.95 950.95 1215.70 1194.05 1172.35 1150.95 1130.95 1110.95 1090.95 1070.95 1050.95 1030.95 1010.95 9321 - 9325 1217.00 1152.15 1132.15 1112.15 1092.15 1072.15 1052.15 1032.15 1012.15 992.15 972.15 952.15 1217.00 1195.35 1173.65 1152.15 1132.15 1112.15 1092.15 1072.15 1052.15 1032.15 1012.15 9326 - 9330 1218.30 1153.35 1133.35 1113.35 1093.35 1073.35 1053.35 1033.35 1013.35 993.35 973.35 953.35 1218.30 1196.65 1174.95 1153.35 1133.35 1113.35 1093.35 1073.35 1053.35 1033.35 1013.35 9331 - 9335 1219.60 1154.60 1134.55 1114.55 1094.55 1074.55 1054.55 1034.55 1014.55 994.55 974.55 954.55 1219.60 1197.95 1176.25 1154.60 1134.55 1114.55 1094.55 1074.55 1054.55 1034.55 1014.55 9336 - 9340 1220.90 1155.90 1135.75 1115.75 1095.75 1075.75 1055.75 1035.75 1015.75 995.75 975.75 955.75 1220.90 1199.25 1177.55 1155.90 1135.75 1115.75 1095.75 1075.75 1055.75 1035.75 1015.75 9341 - 9345 1222.20 1157.20 1136.95 1116.95 1096.95 1076.95 1056.95 1036.95 1016.95 996.95 976.95 956.95 1222.20 1200.55 1178.85 1157.20 1136.95 1116.95 1096.95 1076.95 1056.95 1036.95 1016.95 9346 - 9350 1223.50 1158.50 1138.15 1118.15 1098.15 1078.15 1058.15 1038.15 1018.15 998.15 978.15 958.15 1223.50 1201.85 1180.15 1158.50 1138.15 1118.15 1098.15 1078.15 1058.15 1038.15 1018.15 9351 - 9355 1224.80 1159.80 1139.35 1119.35 1099.35 1079.35 1059.35 1039.35 1019.35 999.35 979.35 959.35 1224.80 1203.15 1181.45 1159.80 1139.35 1119.35 1099.35 1079.35 1059.35 1039.35 1019.35 9356 - 9360 1226.10 1161.10 1140.55 1120.55 1100.55 1080.55 1060.55 1040.55 1020.55 1000.55 980.55 960.55 1226.10 1204.45 1182.75 1161.10 1140.55 1120.55 1100.55 1080.55 1060.55 1040.55 1020.55 9361 - 9365 1227.40 1162.40 1141.75 1121.75 1101.75 1081.75 1061.75 1041.75 1021.75 1001.75 981.75 961.75 1227.40 1205.75 1184.05 1162.40 1141.75 1121.75 1101.75 1081.75 1061.75 1041.75 1021.75 9366 - 9370 1228.70 1163.70 1142.95 1122.95 1102.95 1082.95 1062.95 1042.95 1022.95 1002.95 982.95 962.95 1228.70 1207.05 1185.35 1163.70 1142.95 1122.95 1102.95 1082.95 1062.95 1042.95 1022.95 9371 - 9375 1230.00 1165.00 1144.15 1124.15 1104.15 1084.15 1064.15 1044.15 1024.15 1004.15 984.15 964.15 1230.00 1208.35 1186.65 1165.00 1144.15 1124.15 1104.15 1084.15 1064.15 1044.15 1024.15 9376 - 9380 1231.30 1166.30 1145.35 1125.35 1105.35 1085.35 1065.35 1045.35 1025.35 1005.35 985.35 965.35 1231.30 1209.65 1187.95 1166.30 1145.35 1125.35 1105.35 1085.35 1065.35 1045.35 1025.35 9381 - 9385 1232.60 1167.60 1146.55 1126.55 1106.55 1086.55 1066.55 1046.55 1026.55 1006.55 986.55 966.55 1232.60 1210.95 1189.25 1167.60 1146.55 1126.55 1106.55 1086.55 1066.55 1046.55 1026.55 9386 - 9390 1233.90 1168.90 1147.75 1127.75 1107.75 1087.75 1067.75 1047.75 1027.75 1007.75 987.75 967.75 1233.90 1212.25 1190.55 1168.90 1147.75 1127.75 1107.75 1087.75 1067.75 1047.75 1027.75 9391 - 9395 1235.20 1170.20 1148.95 1128.95 1108.95 1088.95 1068.95 1048.95 1028.95 1008.95 988.95 968.95 1235.20 1213.55 1191.85 1170.20 1148.95 1128.95 1108.95 1088.95 1068.95 1048.95 1028.95 9396 - 9400 1236.50 1171.50 1150.15 1130.15 1110.15 1090.15 1070.15 1050.15 1030.15 1010.15 990.15 970.15 1236.50 1214.85 1193.15 1171.50 1150.15 1130.15 1110.15 1090.15 1070.15 1050.15 1030.15 9401 - 9405 1237.80 1172.80 1151.35 1131.35 1111.35 1091.35 1071.35 1051.35 1031.35 1011.35 991.35 971.35 1237.80 1216.15 1194.45 1172.80 1151.35 1131.35 1111.35 1091.35 1071.35 1051.35 1031.35 9406 - 9410 1239.10 1174.10 1152.55 1132.55 1112.55 1092.55 1072.55 1052.55 1032.55 1012.55 992.55 972.55 1239.10 1217.45 1195.75 1174.10 1152.55 1132.55 1112.55 1092.55 1072.55 1052.55 1032.55 9411 - 9415 1240.40 1175.40 1153.75 1133.75 1113.75 1093.75 1073.75 1053.75 1033.75 1013.75 993.75 973.75 1240.40 1218.75 1197.05 1175.40 1153.75 1133.75 1113.75 1093.75 1073.75 1053.75 1033.75 9416 - 9420 1241.70 1176.70 1155.05 1134.95 1114.95 1094.95 1074.95 1054.95 1034.95 1014.95 994.95 974.95 1241.70 1220.05 1198.35 1176.70 1155.05 1134.95 1114.95 1094.95 1074.95 1054.95 1034.95 9421 - 9425 1243.00 1178.00 1156.35 1136.15 1116.15 1096.15 1076.15 1056.15 1036.15 1016.15 996.15 976.15 1243.00 1221.35 1199.65 1178.00 1156.35 1136.15 1116.15 1096.15 1076.15 1056.15 1036.15 9426 - 9430 1244.30 1179.30 1157.65 1137.35 1117.35 1097.35 1077.35 1057.35 1037.35 1017.35 997.35 977.35 1244.30 1222.65 1200.95 1179.30 1157.65 1137.35 1117.35 1097.35 1077.35 1057.35 1037.35 9431 - 9435 1245.60 1180.60 1158.95 1138.55 1118.55 1098.55 1078.55 1058.55 1038.55 1018.55 998.55 978.55 1245.60 1223.95 1202.25 1180.60 1158.95 1138.55 1118.55 1098.55 1078.55 1058.55 1038.55 9436 - 9440 1246.90 1181.90 1160.25 1139.75 1119.75 1099.75 1079.75 1059.75 1039.75 1019.75 999.75 979.75 1246.90 1225.25 1203.55 1181.90 1160.25 1139.75 1119.75 1099.75 1079.75 1059.75 1039.75 9441 - 9445 1248.20 1183.20 1161.55 1140.95 1120.95 1100.95 1080.95 1060.95 1040.95 1020.95 1000.95 980.95 1248.20 1226.55 1204.85 1183.20 1161.55 1140.95 1120.95 1100.95 1080.95 1060.95 1040.95 9446 - 9450 1249.50 1184.50 1162.85 1142.15 1122.15 1102.15 1082.15 1062.15 1042.15 1022.15 1002.15 982.15 1249.50 1227.85 1206.15 1184.50 1162.85 1142.15 1122.15 1102.15 1082.15 1062.15 1042.15 9451 - 9455 1250.80 1185.80 1164.15 1143.35 1123.35 1103.35 1083.35 1063.35 1043.35 1023.35 1003.35 983.35 1250.80 1229.15 1207.45 1185.80 1164.15 1143.35 1123.35 1103.35 1083.35 1063.35 1043.35 9456 - 9460 1252.10 1187.10 1165.45 1144.55 1124.55 1104.55 1084.55 1064.55 1044.55 1024.55 1004.55 984.55 1252.10 1230.45 1208.75 1187.10 1165.45 1144.55 1124.55 1104.55 1084.55 1064.55 1044.55 9461 - 9465 1253.40 1188.40 1166.75 1145.75 1125.75 1105.75 1085.75 1065.75 1045.75 1025.75 1005.75 985.75 1253.40 1231.75 1210.05 1188.40 1166.75 1145.75 1125.75 1105.75 1085.75 1065.75 1045.75 9466 - 9470 1254.70 1189.70 1168.05 1146.95 1126.95 1106.95 1086.95 1066.95 1046.95 1026.95 1006.95 986.95 1254.70 1233.05 1211.35 1189.70 1168.05 1146.95 1126.95 1106.95 1086.95 1066.95 1046.95 9471 - 9475 1256.00 1191.00 1169.35 1148.15 1128.15 1108.15 1088.15 1068.15 1048.15 1028.15 1008.15 988.15 1256.00 1234.35 1212.65 1191.00 1169.35 1148.15 1128.15 1108.15 1088.15 1068.15 1048.15 9476 - 9480 1257.30 1192.30 1170.65 1149.35 1129.35 1109.35 1089.35 1069.35 1049.35 1029.35 1009.35 989.35 1257.30 1235.65 1213.95 1192.30 1170.65 1149.35 1129.35 1109.35 1089.35 1069.35 1049.35 9481 - 9485 1258.60 1193.60 1171.95 1150.55 1130.55 1110.55 1090.55 1070.55 1050.55 1030.55 1010.55 990.55 1258.60 1236.95 1215.25 1193.60 1171.95 1150.55 1130.55 1110.55 1090.55 1070.55 1050.55 9486 - 9490 1259.90 1194.90 1173.25 1151.75 1131.75 1111.75 1091.75 1071.75 1051.75 1031.75 1011.75 991.75 1259.90 1238.25 1216.55 1194.90 1173.25 1151.75 1131.75 1111.75 1091.75 1071.75 1051.75 9491 - 9495 1261.20 1196.20 1174.55 1152.95 1132.95 1112.95 1092.95 1072.95 1052.95 1032.95 1012.95 992.95 1261.20 1239.55 1217.85 1196.20 1174.55 1152.95 1132.95 1112.95 1092.95 1072.95 1052.95 9496 - 9500 1262.50 1197.50 1175.85 1154.15 1134.15 1114.15 1094.15 1074.15 1054.15 1034.15 1014.15 994.15 1262.50 1240.85 1219.15 1197.50 1175.85 1154.15 1134.15 1114.15 1094.15 1074.15 1054.15 9501 - 9505 1263.80 1198.80 1177.15 1155.45 1135.35 1115.35 1095.35 1075.35 1055.35 1035.35 1015.35 995.35 1263.80 1242.15 1220.45 1198.80 1177.15 1155.45 1135.35 1115.35 1095.35 1075.35 1055.35

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

99

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 9506 - 9510 1265.10 1200.10 1178.45 1156.75 1136.55 1116.55 1096.55 1076.55 1056.55 1036.55 1016.55 996.55 1265.10 1243.45 1221.75 1200.10 1178.45 1156.75 1136.55 1116.55 1096.55 1076.55 1056.55 9511 - 9515 1266.40 1201.40 1179.75 1158.05 1137.75 1117.75 1097.75 1077.75 1057.75 1037.75 1017.75 997.75 1266.40 1244.75 1223.05 1201.40 1179.75 1158.05 1137.75 1117.75 1097.75 1077.75 1057.75 9516 - 9520 1267.70 1202.70 1181.05 1159.35 1138.95 1118.95 1098.95 1078.95 1058.95 1038.95 1018.95 998.95 1267.70 1246.05 1224.35 1202.70 1181.05 1159.35 1138.95 1118.95 1098.95 1078.95 1058.95 9521 - 9525 1269.00 1204.00 1182.35 1160.65 1140.15 1120.15 1100.15 1080.15 1060.15 1040.15 1020.15 1000.15 1269.00 1247.35 1225.65 1204.00 1182.35 1160.65 1140.15 1120.15 1100.15 1080.15 1060.15 9526 - 9530 1270.30 1205.30 1183.65 1161.95 1141.35 1121.35 1101.35 1081.35 1061.35 1041.35 1021.35 1001.35 1270.30 1248.65 1226.95 1205.30 1183.65 1161.95 1141.35 1121.35 1101.35 1081.35 1061.35 9531 - 9535 1271.60 1206.60 1184.95 1163.25 1142.55 1122.55 1102.55 1082.55 1062.55 1042.55 1022.55 1002.55 1271.60 1249.95 1228.25 1206.60 1184.95 1163.25 1142.55 1122.55 1102.55 1082.55 1062.55 9536 - 9540 1272.90 1207.90 1186.25 1164.55 1143.75 1123.75 1103.75 1083.75 1063.75 1043.75 1023.75 1003.75 1272.90 1251.25 1229.55 1207.90 1186.25 1164.55 1143.75 1123.75 1103.75 1083.75 1063.75 9541 - 9545 1274.20 1209.20 1187.55 1165.85 1144.95 1124.95 1104.95 1084.95 1064.95 1044.95 1024.95 1004.95 1274.20 1252.55 1230.85 1209.20 1187.55 1165.85 1144.95 1124.95 1104.95 1084.95 1064.95 9546 - 9550 1275.50 1210.50 1188.85 1167.15 1146.15 1126.15 1106.15 1086.15 1066.15 1046.15 1026.15 1006.15 1275.50 1253.85 1232.15 1210.50 1188.85 1167.15 1146.15 1126.15 1106.15 1086.15 1066.15 9551 - 9555 1276.80 1211.80 1190.15 1168.45 1147.35 1127.35 1107.35 1087.35 1067.35 1047.35 1027.35 1007.35 1276.80 1255.15 1233.45 1211.80 1190.15 1168.45 1147.35 1127.35 1107.35 1087.35 1067.35 9556 - 9560 1278.10 1213.10 1191.45 1169.75 1148.55 1128.55 1108.55 1088.55 1068.55 1048.55 1028.55 1008.55 1278.10 1256.45 1234.75 1213.10 1191.45 1169.75 1148.55 1128.55 1108.55 1088.55 1068.55 9561 - 9565 1279.40 1214.40 1192.75 1171.05 1149.75 1129.75 1109.75 1089.75 1069.75 1049.75 1029.75 1009.75 1279.40 1257.75 1236.05 1214.40 1192.75 1171.05 1149.75 1129.75 1109.75 1089.75 1069.75 9566 - 9570 1280.70 1215.70 1194.05 1172.35 1150.95 1130.95 1110.95 1090.95 1070.95 1050.95 1030.95 1010.95 1280.70 1259.05 1237.35 1215.70 1194.05 1172.35 1150.95 1130.95 1110.95 1090.95 1070.95 9571 - 9575 1282.00 1217.00 1195.35 1173.65 1152.15 1132.15 1112.15 1092.15 1072.15 1052.15 1032.15 1012.15 1282.00 1260.35 1238.65 1217.00 1195.35 1173.65 1152.15 1132.15 1112.15 1092.15 1072.15 9576 - 9580 1283.30 1218.30 1196.65 1174.95 1153.35 1133.35 1113.35 1093.35 1073.35 1053.35 1033.35 1013.35 1283.30 1261.65 1239.95 1218.30 1196.65 1174.95 1153.35 1133.35 1113.35 1093.35 1073.35 9581 - 9585 1284.60 1219.60 1197.95 1176.25 1154.60 1134.55 1114.55 1094.55 1074.55 1054.55 1034.55 1014.55 1284.60 1262.95 1241.25 1219.60 1197.95 1176.25 1154.60 1134.55 1114.55 1094.55 1074.55 9586 - 9590 1285.90 1220.90 1199.25 1177.55 1155.90 1135.75 1115.75 1095.75 1075.75 1055.75 1035.75 1015.75 1285.90 1264.25 1242.55 1220.90 1199.25 1177.55 1155.90 1135.75 1115.75 1095.75 1075.75 9591 - 9595 1287.20 1222.20 1200.55 1178.85 1157.20 1136.95 1116.95 1096.95 1076.95 1056.95 1036.95 1016.95 1287.20 1265.55 1243.85 1222.20 1200.55 1178.85 1157.20 1136.95 1116.95 1096.95 1076.95 9596 - 9600 1288.50 1223.50 1201.85 1180.15 1158.50 1138.15 1118.15 1098.15 1078.15 1058.15 1038.15 1018.15 1288.50 1266.85 1245.15 1223.50 1201.85 1180.15 1158.50 1138.15 1118.15 1098.15 1078.15 9601 - 9605 1289.80 1224.80 1203.15 1181.45 1159.80 1139.35 1119.35 1099.35 1079.35 1059.35 1039.35 1019.35 1289.80 1268.15 1246.45 1224.80 1203.15 1181.45 1159.80 1139.35 1119.35 1099.35 1079.35 9606 - 9610 1291.10 1226.10 1204.45 1182.75 1161.10 1140.55 1120.55 1100.55 1080.55 1060.55 1040.55 1020.55 1291.10 1269.45 1247.75 1226.10 1204.45 1182.75 1161.10 1140.55 1120.55 1100.55 1080.55 9611 - 9615 1292.40 1227.40 1205.75 1184.05 1162.40 1141.75 1121.75 1101.75 1081.75 1061.75 1041.75 1021.75 1292.40 1270.75 1249.05 1227.40 1205.75 1184.05 1162.40 1141.75 1121.75 1101.75 1081.75 9616 - 9620 1293.70 1228.70 1207.05 1185.35 1163.70 1142.95 1122.95 1102.95 1082.95 1062.95 1042.95 1022.95 1293.70 1272.05 1250.35 1228.70 1207.05 1185.35 1163.70 1142.95 1122.95 1102.95 1082.95 9621 - 9625 1295.00 1230.00 1208.35 1186.65 1165.00 1144.15 1124.15 1104.15 1084.15 1064.15 1044.15 1024.15 1295.00 1273.35 1251.65 1230.00 1208.35 1186.65 1165.00 1144.15 1124.15 1104.15 1084.15 9626 - 9630 1296.30 1231.30 1209.65 1187.95 1166.30 1145.35 1125.35 1105.35 1085.35 1065.35 1045.35 1025.35 1296.30 1274.65 1252.95 1231.30 1209.65 1187.95 1166.30 1145.35 1125.35 1105.35 1085.35

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P.U. (A) 35

100

9631 - 9635 1297.60 1232.60 1210.95 1189.25 1167.60 1146.55 1126.55 1106.55 1086.55 1066.55 1046.55 1026.55 1297.60 1275.95 1254.25 1232.60 1210.95 1189.25 1167.60 1146.55 1126.55 1106.55 1086.55 9636 - 9640 1298.90 1233.90 1212.25 1190.55 1168.90 1147.75 1127.75 1107.75 1087.75 1067.75 1047.75 1027.75 1298.90 1277.25 1255.55 1233.90 1212.25 1190.55 1168.90 1147.75 1127.75 1107.75 1087.75 9641 - 9645 1300.20 1235.20 1213.55 1191.85 1170.20 1148.95 1128.95 1108.95 1088.95 1068.95 1048.95 1028.95 1300.20 1278.55 1256.85 1235.20 1213.55 1191.85 1170.20 1148.95 1128.95 1108.95 1088.95 9646 - 9650 1301.50 1236.50 1214.85 1193.15 1171.50 1150.15 1130.15 1110.15 1090.15 1070.15 1050.15 1030.15 1301.50 1279.85 1258.15 1236.50 1214.85 1193.15 1171.50 1150.15 1130.15 1110.15 1090.15 9651 - 9655 1302.80 1237.80 1216.15 1194.45 1172.80 1151.35 1131.35 1111.35 1091.35 1071.35 1051.35 1031.35 1302.80 1281.15 1259.45 1237.80 1216.15 1194.45 1172.80 1151.35 1131.35 1111.35 1091.35 9656 - 9660 1304.10 1239.10 1217.45 1195.75 1174.10 1152.55 1132.55 1112.55 1092.55 1072.55 1052.55 1032.55 1304.10 1282.45 1260.75 1239.10 1217.45 1195.75 1174.10 1152.55 1132.55 1112.55 1092.55 9661 - 9665 1305.40 1240.40 1218.75 1197.05 1175.40 1153.75 1133.75 1113.75 1093.75 1073.75 1053.75 1033.75 1305.40 1283.75 1262.05 1240.40 1218.75 1197.05 1175.40 1153.75 1133.75 1113.75 1093.75 9666 - 9670 1306.70 1241.70 1220.05 1198.35 1176.70 1155.05 1134.95 1114.95 1094.95 1074.95 1054.95 1034.95 1306.70 1285.05 1263.35 1241.70 1220.05 1198.35 1176.70 1155.05 1134.95 1114.95 1094.95 9671 - 9675 1308.00 1243.00 1221.35 1199.65 1178.00 1156.35 1136.15 1116.15 1096.15 1076.15 1056.15 1036.15 1308.00 1286.35 1264.65 1243.00 1221.35 1199.65 1178.00 1156.35 1136.15 1116.15 1096.15 9676 - 9680 1309.30 1244.30 1222.65 1200.95 1179.30 1157.65 1137.35 1117.35 1097.35 1077.35 1057.35 1037.35 1309.30 1287.65 1265.95 1244.30 1222.65 1200.95 1179.30 1157.65 1137.35 1117.35 1097.35 9681 - 9685 1310.60 1245.60 1223.95 1202.25 1180.60 1158.95 1138.55 1118.55 1098.55 1078.55 1058.55 1038.55 1310.60 1288.95 1267.25 1245.60 1223.95 1202.25 1180.60 1158.95 1138.55 1118.55 1098.55 9686 - 9690 1311.90 1246.90 1225.25 1203.55 1181.90 1160.25 1139.75 1119.75 1099.75 1079.75 1059.75 1039.75 1311.90 1290.25 1268.55 1246.90 1225.25 1203.55 1181.90 1160.25 1139.75 1119.75 1099.75 9691 - 9695 1313.20 1248.20 1226.55 1204.85 1183.20 1161.55 1140.95 1120.95 1100.95 1080.95 1060.95 1040.95 1313.20 1291.55 1269.85 1248.20 1226.55 1204.85 1183.20 1161.55 1140.95 1120.95 1100.95 9696 - 9700 1314.50 1249.50 1227.85 1206.15 1184.50 1162.85 1142.15 1122.15 1102.15 1082.15 1062.15 1042.15 1314.50 1292.85 1271.15 1249.50 1227.85 1206.15 1184.50 1162.85 1142.15 1122.15 1102.15 9701 - 9705 1315.80 1250.80 1229.15 1207.45 1185.80 1164.15 1143.35 1123.35 1103.35 1083.35 1063.35 1043.35 1315.80 1294.15 1272.45 1250.80 1229.15 1207.45 1185.80 1164.15 1143.35 1123.35 1103.35 9706 - 9710 1317.10 1252.10 1230.45 1208.75 1187.10 1165.45 1144.55 1124.55 1104.55 1084.55 1064.55 1044.55 1317.10 1295.45 1273.75 1252.10 1230.45 1208.75 1187.10 1165.45 1144.55 1124.55 1104.55 9711 - 9715 1318.40 1253.40 1231.75 1210.05 1188.40 1166.75 1145.75 1125.75 1105.75 1085.75 1065.75 1045.75 1318.40 1296.75 1275.05 1253.40 1231.75 1210.05 1188.40 1166.75 1145.75 1125.75 1105.75 9716 - 9720 1319.70 1254.70 1233.05 1211.35 1189.70 1168.05 1146.95 1126.95 1106.95 1086.95 1066.95 1046.95 1319.70 1298.05 1276.35 1254.70 1233.05 1211.35 1189.70 1168.05 1146.95 1126.95 1106.95 9721 - 9725 1321.00 1256.00 1234.35 1212.65 1191.00 1169.35 1148.15 1128.15 1108.15 1088.15 1068.15 1048.15 1321.00 1299.35 1277.65 1256.00 1234.35 1212.65 1191.00 1169.35 1148.15 1128.15 1108.15 9726 - 9730 1322.30 1257.30 1235.65 1213.95 1192.30 1170.65 1149.35 1129.35 1109.35 1089.35 1069.35 1049.35 1322.30 1300.65 1278.95 1257.30 1235.65 1213.95 1192.30 1170.65 1149.35 1129.35 1109.35 9731 - 9735 1323.60 1258.60 1236.95 1215.25 1193.60 1171.95 1150.55 1130.55 1110.55 1090.55 1070.55 1050.55 1323.60 1301.95 1280.25 1258.60 1236.95 1215.25 1193.60 1171.95 1150.55 1130.55 1110.55 9736 - 9740 1324.90 1259.90 1238.25 1216.55 1194.90 1173.25 1151.75 1131.75 1111.75 1091.75 1071.75 1051.75 1324.90 1303.25 1281.55 1259.90 1238.25 1216.55 1194.90 1173.25 1151.75 1131.75 1111.75 9741 - 9745 1326.20 1261.20 1239.55 1217.85 1196.20 1174.55 1152.95 1132.95 1112.95 1092.95 1072.95 1052.95 1326.20 1304.55 1282.85 1261.20 1239.55 1217.85 1196.20 1174.55 1152.95 1132.95 1112.95 9746 - 9750 1327.50 1262.50 1240.85 1219.15 1197.50 1175.85 1154.15 1134.15 1114.15 1094.15 1074.15 1054.15 1327.50 1305.85 1284.15 1262.50 1240.85 1219.15 1197.50 1175.85 1154.15 1134.15 1114.15 9751 - 9755 1328.80 1263.80 1242.15 1220.45 1198.80 1177.15 1155.45 1135.35 1115.35 1095.35 1075.35 1055.35 1328.80 1307.15 1285.45 1263.80 1242.15 1220.45 1198.80 1177.15 1155.45 1135.35 1115.35 9756 - 9760 1330.10 1265.10 1243.45 1221.75 1200.10 1178.45 1156.75 1136.55 1116.55 1096.55 1076.55 1056.55 1330.10 1308.45 1286.75 1265.10 1243.45 1221.75 1200.10 1178.45 1156.75 1136.55 1116.55 9761 - 9765 1331.40 1266.40 1244.75 1223.05 1201.40 1179.75 1158.05 1137.75 1117.75 1097.75 1077.75 1057.75 1331.40 1309.75 1288.05 1266.40 1244.75 1223.05 1201.40 1179.75 1158.05 1137.75 1117.75 9766 - 9770 1332.70 1267.70 1246.05 1224.35 1202.70 1181.05 1159.35 1138.95 1118.95 1098.95 1078.95 1058.95 1332.70 1311.05 1289.35 1267.70 1246.05 1224.35 1202.70 1181.05 1159.35 1138.95 1118.95 9771 - 9775 1334.00 1269.00 1247.35 1225.65 1204.00 1182.35 1160.65 1140.15 1120.15 1100.15 1080.15 1060.15 1334.00 1312.35 1290.65 1269.00 1247.35 1225.65 1204.00 1182.35 1160.65 1140.15 1120.15 9776 - 9780 1335.30 1270.30 1248.65 1226.95 1205.30 1183.65 1161.95 1141.35 1121.35 1101.35 1081.35 1061.35 1335.30 1313.65 1291.95 1270.30 1248.65 1226.95 1205.30 1183.65 1161.95 1141.35 1121.35 9781 - 9785 1336.60 1271.60 1249.95 1228.25 1206.60 1184.95 1163.25 1142.55 1122.55 1102.55 1082.55 1062.55 1336.60 1314.95 1293.25 1271.60 1249.95 1228.25 1206.60 1184.95 1163.25 1142.55 1122.55 9786 - 9790 1337.90 1272.90 1251.25 1229.55 1207.90 1186.25 1164.55 1143.75 1123.75 1103.75 1083.75 1063.75 1337.90 1316.25 1294.55 1272.90 1251.25 1229.55 1207.90 1186.25 1164.55 1143.75 1123.75 9791 - 9795 1339.20 1274.20 1252.55 1230.85 1209.20 1187.55 1165.85 1144.95 1124.95 1104.95 1084.95 1064.95 1339.20 1317.55 1295.85 1274.20 1252.55 1230.85 1209.20 1187.55 1165.85 1144.95 1124.95 9796 - 9800 1340.50 1275.50 1253.85 1232.15 1210.50 1188.85 1167.15 1146.15 1126.15 1106.15 1086.15 1066.15 1340.50 1318.85 1297.15 1275.50 1253.85 1232.15 1210.50 1188.85 1167.15 1146.15 1126.15 9801 - 9805 1341.80 1276.80 1255.15 1233.45 1211.80 1190.15 1168.45 1147.35 1127.35 1107.35 1087.35 1067.35 1341.80 1320.15 1298.45 1276.80 1255.15 1233.45 1211.80 1190.15 1168.45 1147.35 1127.35 9806 - 9810 1343.10 1278.10 1256.45 1234.75 1213.10 1191.45 1169.75 1148.55 1128.55 1108.55 1088.55 1068.55 1343.10 1321.45 1299.75 1278.10 1256.45 1234.75 1213.10 1191.45 1169.75 1148.55 1128.55 9811 - 9815 1344.40 1279.40 1257.75 1236.05 1214.40 1192.75 1171.05 1149.75 1129.75 1109.75 1089.75 1069.75 1344.40 1322.75 1301.05 1279.40 1257.75 1236.05 1214.40 1192.75 1171.05 1149.75 1129.75 9816 - 9820 1345.70 1280.70 1259.05 1237.35 1215.70 1194.05 1172.35 1150.95 1130.95 1110.95 1090.95 1070.95 1345.70 1324.05 1302.35 1280.70 1259.05 1237.35 1215.70 1194.05 1172.35 1150.95 1130.95 9821 - 9825 1347.00 1282.00 1260.35 1238.65 1217.00 1195.35 1173.65 1152.15 1132.15 1112.15 1092.15 1072.15 1347.00 1325.35 1303.65 1282.00 1260.35 1238.65 1217.00 1195.35 1173.65 1152.15 1132.15 9826 - 9830 1348.30 1283.30 1261.65 1239.95 1218.30 1196.65 1174.95 1153.35 1133.35 1113.35 1093.35 1073.35 1348.30 1326.65 1304.95 1283.30 1261.65 1239.95 1218.30 1196.65 1174.95 1153.35 1133.35 9831 - 9835 1349.60 1284.60 1262.95 1241.25 1219.60 1197.95 1176.25 1154.60 1134.55 1114.55 1094.55 1074.55 1349.60 1327.95 1306.25 1284.60 1262.95 1241.25 1219.60 1197.95 1176.25 1154.60 1134.55 9836 - 9840 1350.90 1285.90 1264.25 1242.55 1220.90 1199.25 1177.55 1155.90 1135.75 1115.75 1095.75 1075.75 1350.90 1329.25 1307.55 1285.90 1264.25 1242.55 1220.90 1199.25 1177.55 1155.90 1135.75 9841 - 9845 1352.20 1287.20 1265.55 1243.85 1222.20 1200.55 1178.85 1157.20 1136.95 1116.95 1096.95 1076.95 1352.20 1330.55 1308.85 1287.20 1265.55 1243.85 1222.20 1200.55 1178.85 1157.20 1136.95 9846 - 9850 1353.50 1288.50 1266.85 1245.15 1223.50 1201.85 1180.15 1158.50 1138.15 1118.15 1098.15 1078.15 1353.50 1331.85 1310.15 1288.50 1266.85 1245.15 1223.50 1201.85 1180.15 1158.50 1138.15 9851 - 9855 1354.80 1289.80 1268.15 1246.45 1224.80 1203.15 1181.45 1159.80 1139.35 1119.35 1099.35 1079.35 1354.80 1333.15 1311.45 1289.80 1268.15 1246.45 1224.80 1203.15 1181.45 1159.80 1139.35 9856 - 9860 1356.10 1291.10 1269.45 1247.75 1226.10 1204.45 1182.75 1161.10 1140.55 1120.55 1100.55 1080.55 1356.10 1334.45 1312.75 1291.10 1269.45 1247.75 1226.10 1204.45 1182.75 1161.10 1140.55 9861 - 9865 1357.40 1292.40 1270.75 1249.05 1227.40 1205.75 1184.05 1162.40 1141.75 1121.75 1101.75 1081.75 1357.40 1335.75 1314.05 1292.40 1270.75 1249.05 1227.40 1205.75 1184.05 1162.40 1141.75 9866 - 9870 1358.70 1293.70 1272.05 1250.35 1228.70 1207.05 1185.35 1163.70 1142.95 1122.95 1102.95 1082.95 1358.70 1337.05 1315.35 1293.70 1272.05 1250.35 1228.70 1207.05 1185.35 1163.70 1142.95

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

101

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 9871 - 9875 1360.00 1295.00 1273.35 1251.65 1230.00 1208.35 1186.65 1165.00 1144.15 1124.15 1104.15 1084.15 1360.00 1338.35 1316.65 1295.00 1273.35 1251.65 1230.00 1208.35 1186.65 1165.00 1144.15 9876 - 9880 1361.30 1296.30 1274.65 1252.95 1231.30 1209.65 1187.95 1166.30 1145.35 1125.35 1105.35 1085.35 1361.30 1339.65 1317.95 1296.30 1274.65 1252.95 1231.30 1209.65 1187.95 1166.30 1145.35 9881 - 9885 1362.60 1297.60 1275.95 1254.25 1232.60 1210.95 1189.25 1167.60 1146.55 1126.55 1106.55 1086.55 1362.60 1340.95 1319.25 1297.60 1275.95 1254.25 1232.60 1210.95 1189.25 1167.60 1146.55 9886 - 9890 1363.90 1298.90 1277.25 1255.55 1233.90 1212.25 1190.55 1168.90 1147.75 1127.75 1107.75 1087.75 1363.90 1342.25 1320.55 1298.90 1277.25 1255.55 1233.90 1212.25 1190.55 1168.90 1147.75 9891 - 9895 1365.20 1300.20 1278.55 1256.85 1235.20 1213.55 1191.85 1170.20 1148.95 1128.95 1108.95 1088.95 1365.20 1343.55 1321.85 1300.20 1278.55 1256.85 1235.20 1213.55 1191.85 1170.20 1148.95 9896 - 9900 1366.50 1301.50 1279.85 1258.15 1236.50 1214.85 1193.15 1171.50 1150.15 1130.15 1110.15 1090.15 1366.50 1344.85 1323.15 1301.50 1279.85 1258.15 1236.50 1214.85 1193.15 1171.50 1150.15 9901 - 9905 1367.80 1302.80 1281.15 1259.45 1237.80 1216.15 1194.45 1172.80 1151.35 1131.35 1111.35 1091.35 1367.80 1346.15 1324.45 1302.80 1281.15 1259.45 1237.80 1216.15 1194.45 1172.80 1151.35 9906 - 9910 1369.10 1304.10 1282.45 1260.75 1239.10 1217.45 1195.75 1174.10 1152.55 1132.55 1112.55 1092.55 1369.10 1347.45 1325.75 1304.10 1282.45 1260.75 1239.10 1217.45 1195.75 1174.10 1152.55 9911 - 9915 1370.40 1305.40 1283.75 1262.05 1240.40 1218.75 1197.05 1175.40 1153.75 1133.75 1113.75 1093.75 1370.40 1348.75 1327.05 1305.40 1283.75 1262.05 1240.40 1218.75 1197.05 1175.40 1153.75 9916 - 9920 1371.70 1306.70 1285.05 1263.35 1241.70 1220.05 1198.35 1176.70 1155.05 1134.95 1114.95 1094.95 1371.70 1350.05 1328.35 1306.70 1285.05 1263.35 1241.70 1220.05 1198.35 1176.70 1155.05 9921 - 9925 1373.00 1308.00 1286.35 1264.65 1243.00 1221.35 1199.65 1178.00 1156.35 1136.15 1116.15 1096.15 1373.00 1351.35 1329.65 1308.00 1286.35 1264.65 1243.00 1221.35 1199.65 1178.00 1156.35 9926 - 9930 1374.30 1309.30 1287.65 1265.95 1244.30 1222.65 1200.95 1179.30 1157.65 1137.35 1117.35 1097.35 1374.30 1352.65 1330.95 1309.30 1287.65 1265.95 1244.30 1222.65 1200.95 1179.30 1157.65 9931 - 9935 1375.60 1310.60 1288.95 1267.25 1245.60 1223.95 1202.25 1180.60 1158.95 1138.55 1118.55 1098.55 1375.60 1353.95 1332.25 1310.60 1288.95 1267.25 1245.60 1223.95 1202.25 1180.60 1158.95 9936 - 9940 1376.90 1311.90 1290.25 1268.55 1246.90 1225.25 1203.55 1181.90 1160.25 1139.75 1119.75 1099.75 1376.90 1355.25 1333.55 1311.90 1290.25 1268.55 1246.90 1225.25 1203.55 1181.90 1160.25 9941 - 9945 1378.20 1313.20 1291.55 1269.85 1248.20 1226.55 1204.85 1183.20 1161.55 1140.95 1120.95 1100.95 1378.20 1356.55 1334.85 1313.20 1291.55 1269.85 1248.20 1226.55 1204.85 1183.20 1161.55 9946 - 9950 1379.50 1314.50 1292.85 1271.15 1249.50 1227.85 1206.15 1184.50 1162.85 1142.15 1122.15 1102.15 1379.50 1357.85 1336.15 1314.50 1292.85 1271.15 1249.50 1227.85 1206.15 1184.50 1162.85 9951 - 9955 1380.80 1315.80 1294.15 1272.45 1250.80 1229.15 1207.45 1185.80 1164.15 1143.35 1123.35 1103.35 1380.80 1359.15 1337.45 1315.80 1294.15 1272.45 1250.80 1229.15 1207.45 1185.80 1164.15 9956 - 9960 1382.10 1317.10 1295.45 1273.75 1252.10 1230.45 1208.75 1187.10 1165.45 1144.55 1124.55 1104.55 1382.10 1360.45 1338.75 1317.10 1295.45 1273.75 1252.10 1230.45 1208.75 1187.10 1165.45 9961 - 9965 1383.40 1318.40 1296.75 1275.05 1253.40 1231.75 1210.05 1188.40 1166.75 1145.75 1125.75 1105.75 1383.40 1361.75 1340.05 1318.40 1296.75 1275.05 1253.40 1231.75 1210.05 1188.40 1166.75 9966 - 9970 1384.70 1319.70 1298.05 1276.35 1254.70 1233.05 1211.35 1189.70 1168.05 1146.95 1126.95 1106.95 1384.70 1363.05 1341.35 1319.70 1298.05 1276.35 1254.70 1233.05 1211.35 1189.70 1168.05 9971 - 9975 1386.00 1321.00 1299.35 1277.65 1256.00 1234.35 1212.65 1191.00 1169.35 1148.15 1128.15 1108.15 1386.00 1364.35 1342.65 1321.00 1299.35 1277.65 1256.00 1234.35 1212.65 1191.00 1169.35 9976 - 9980 1387.30 1322.30 1300.65 1278.95 1257.30 1235.65 1213.95 1192.30 1170.65 1149.35 1129.35 1109.35 1387.30 1365.65 1343.95 1322.30 1300.65 1278.95 1257.30 1235.65 1213.95 1192.30 1170.65 9981 - 9985 1388.60 1323.60 1301.95 1280.25 1258.60 1236.95 1215.25 1193.60 1171.95 1150.55 1130.55 1110.55 1388.60 1366.95 1345.25 1323.60 1301.95 1280.25 1258.60 1236.95 1215.25 1193.60 1171.95 9986 - 9990 1389.90 1324.90 1303.25 1281.55 1259.90 1238.25 1216.55 1194.90 1173.25 1151.75 1131.75 1111.75 1389.90 1368.25 1346.55 1324.90 1303.25 1281.55 1259.90 1238.25 1216.55 1194.90 1173.25 9991 - 9995 1391.20 1326.20 1304.55 1282.85 1261.20 1239.55 1217.85 1196.20 1174.55 1152.95 1132.95 1112.95 1391.20 1369.55 1347.85 1326.20 1304.55 1282.85 1261.20 1239.55 1217.85 1196.20 1174.55

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P.U. (A) 35

102

9996 - 10000 1392.50 1327.50 1305.85 1284.15 1262.50 1240.85 1219.15 1197.50 1175.85 1154.15 1134.15 1114.15 1392.50 1370.85 1349.15 1327.50 1305.85 1284.15 1262.50 1240.85 1219.15 1197.50 1175.85 10001 - 10005 1393.80 1328.80 1307.15 1285.45 1263.80 1242.15 1220.45 1198.80 1177.15 1155.35 1135.35 1115.35 1393.80 1372.15 1350.45 1328.80 1307.15 1285.45 1263.80 1242.15 1220.45 1198.80 1177.15 10006 - 10010 1395.10 1330.10 1308.45 1286.75 1265.10 1243.45 1221.75 1200.10 1178.45 1156.75 1136.55 1116.55 1395.10 1373.45 1351.75 1330.10 1308.45 1286.75 1265.10 1243.45 1221.75 1200.10 1178.45 10011 - 10015 1396.40 1331.40 1309.75 1288.05 1266.40 1244.75 1223.05 1201.40 1179.75 1158.05 1137.75 1117.75 1396.40 1374.75 1353.05 1331.40 1309.75 1288.05 1266.40 1244.75 1223.05 1201.40 1179.75 10016 - 10020 1397.70 1332.70 1311.05 1289.35 1267.70 1246.05 1224.35 1202.70 1181.05 1159.35 1138.95 1118.95 1397.70 1376.05 1354.35 1332.70 1311.05 1289.35 1267.70 1246.05 1224.35 1202.70 1181.05 10021 - 10025 1399.00 1334.00 1312.35 1290.65 1269.00 1247.35 1225.65 1204.00 1182.35 1160.65 1140.15 1120.15 1399.00 1377.35 1355.65 1334.00 1312.35 1290.65 1269.00 1247.35 1225.65 1204.00 1182.35 10026 - 10030 1400.30 1335.30 1313.65 1291.95 1270.30 1248.65 1226.95 1205.30 1183.65 1161.95 1141.35 1121.35 1400.30 1378.65 1356.95 1335.30 1313.65 1291.95 1270.30 1248.65 1226.95 1205.30 1183.65 10031 - 10035 1401.60 1336.60 1314.95 1293.25 1271.60 1249.95 1228.25 1206.60 1184.95 1163.25 1142.55 1122.55 1401.60 1379.95 1358.25 1336.60 1314.95 1293.25 1271.60 1249.95 1228.25 1206.60 1184.95 10036 - 10040 1402.90 1337.90 1316.25 1294.55 1272.90 1251.25 1229.55 1207.90 1186.25 1164.55 1143.75 1123.75 1402.90 1381.25 1359.55 1337.90 1316.25 1294.55 1272.90 1251.25 1229.55 1207.90 1186.25 10041 - 10045 1404.20 1339.20 1317.55 1295.85 1274.20 1252.55 1230.85 1209.20 1187.55 1165.85 1144.95 1124.95 1404.20 1382.55 1360.85 1339.20 1317.55 1295.85 1274.20 1252.55 1230.85 1209.20 1187.55 10046 - 10050 1405.50 1340.50 1318.85 1297.15 1275.50 1253.85 1232.15 1210.50 1188.85 1167.15 1146.15 1126.15 1405.50 1383.85 1362.15 1340.50 1318.85 1297.15 1275.50 1253.85 1232.15 1210.50 1188.85 10051 - 10055 1406.80 1341.80 1320.15 1298.45 1276.80 1255.15 1233.45 1211.80 1190.15 1168.45 1147.35 1127.35 1406.80 1385.15 1363.45 1341.80 1320.15 1298.45 1276.80 1255.15 1233.45 1211.80 1190.15 10056 - 10060 1408.10 1343.10 1321.45 1299.75 1278.10 1256.45 1234.75 1213.10 1191.45 1169.75 1148.55 1128.55 1408.10 1386.45 1364.75 1343.10 1321.45 1299.75 1278.10 1256.45 1234.75 1213.10 1191.45 10061 - 10065 1409.40 1344.40 1322.75 1301.05 1279.40 1257.75 1236.05 1214.40 1192.75 1171.05 1149.75 1129.75 1409.40 1387.75 1366.05 1344.40 1322.75 1301.05 1279.40 1257.75 1236.05 1214.40 1192.75 10066 - 10070 1410.70 1345.70 1324.05 1302.35 1280.70 1259.05 1237.35 1215.70 1194.05 1172.35 1150.95 1130.95 1410.70 1389.05 1367.35 1345.70 1324.05 1302.35 1280.70 1259.05 1237.35 1215.70 1194.05 10071 - 10075 1412.00 1347.00 1325.35 1303.65 1282.00 1260.35 1238.65 1217.00 1195.35 1173.65 1152.15 1132.15 1412.00 1390.35 1368.65 1347.00 1325.35 1303.65 1282.00 1260.35 1238.65 1217.00 1195.35 10076 - 10080 1413.30 1348.30 1326.65 1304.95 1283.30 1261.65 1239.95 1218.30 1196.65 1174.95 1153.35 1133.35 1413.30 1391.65 1369.95 1348.30 1326.65 1304.95 1283.30 1261.65 1239.95 1218.30 1196.65 10081 - 10085 1414.60 1349.60 1327.95 1306.25 1284.60 1262.95 1241.25 1219.60 1197.95 1176.25 1154.60 1134.55 1414.60 1392.95 1371.25 1349.60 1327.95 1306.25 1284.60 1262.95 1241.25 1219.60 1197.95 10086 - 10090 1415.90 1350.90 1329.25 1307.55 1285.90 1264.25 1242.55 1220.90 1199.25 1177.55 1155.90 1135.75 1415.90 1394.25 1372.55 1350.90 1329.25 1307.55 1285.90 1264.25 1242.55 1220.90 1199.25 10091 - 10095 1417.20 1352.20 1330.55 1308.85 1287.20 1265.55 1243.85 1222.20 1200.55 1178.85 1157.20 1136.95 1417.20 1395.55 1373.85 1352.20 1330.55 1308.85 1287.20 1265.55 1243.85 1222.20 1200.55 10096 - 10100 1418.50 1353.50 1331.85 1310.15 1288.50 1266.85 1245.15 1223.50 1201.85 1180.15 1158.50 1138.15 1418.50 1396.85 1375.15 1353.50 1331.85 1310.15 1288.50 1266.85 1245.15 1223.50 1201.85 10101 - 10105 1419.80 1354.80 1333.15 1311.45 1289.80 1268.15 1246.45 1224.80 1203.15 1181.45 1159.80 1139.35 1419.80 1398.15 1376.45 1354.80 1333.15 1311.45 1289.80 1268.15 1246.45 1224.80 1203.15 10106 - 10110 1421.10 1356.10 1334.45 1312.75 1291.10 1269.45 1247.75 1226.10 1204.45 1182.75 1161.10 1140.55 1421.10 1399.45 1377.75 1356.10 1334.45 1312.75 1291.10 1269.45 1247.75 1226.10 1204.45 10111 - 10115 1422.40 1357.40 1335.75 1314.05 1292.40 1270.75 1249.05 1227.40 1205.75 1184.05 1162.40 1141.75 1422.40 1400.75 1379.05 1357.40 1335.75 1314.05 1292.40 1270.75 1249.05 1227.40 1205.75 10116 - 10120 1423.70 1358.70 1337.05 1315.35 1293.70 1272.05 1250.35 1228.70 1207.05 1185.35 1163.70 1142.95 1423.70 1402.05 1380.35 1358.70 1337.05 1315.35 1293.70 1272.05 1250.35 1228.70 1207.05 10121 - 10125 1425.00 1360.00 1338.35 1316.65 1295.00 1273.35 1251.65 1230.00 1208.35 1186.65 1165.00 1144.15 1425.00 1403.35 1381.65 1360.00 1338.35 1316.65 1295.00 1273.35 1251.65 1230.00 1208.35 10126 - 10130 1426.30 1361.30 1339.65 1317.95 1296.30 1274.65 1252.95 1231.30 1209.65 1187.95 1166.30 1145.35 1426.30 1404.65 1382.95 1361.30 1339.65 1317.95 1296.30 1274.65 1252.95 1231.30 1209.65 10131 - 10135 1427.60 1362.60 1340.95 1319.25 1297.60 1275.95 1254.25 1232.60 1210.95 1189.25 1167.60 1146.55 1427.60 1405.95 1384.25 1362.60 1340.95 1319.25 1297.60 1275.95 1254.25 1232.60 1210.95 10136 - 10140 1428.90 1363.90 1342.25 1320.55 1298.90 1277.25 1255.55 1233.90 1212.25 1190.55 1168.90 1147.75 1428.90 1407.25 1385.55 1363.90 1342.25 1320.55 1298.90 1277.25 1255.55 1233.90 1212.25 10141 - 10145 1430.20 1365.20 1343.55 1321.85 1300.20 1278.55 1256.85 1235.20 1213.55 1191.85 1170.20 1148.95 1430.20 1408.55 1386.85 1365.20 1343.55 1321.85 1300.20 1278.55 1256.85 1235.20 1213.55 10146 - 10150 1431.50 1366.50 1344.85 1323.15 1301.50 1279.85 1258.15 1236.50 1214.85 1193.15 1171.50 1150.15 1431.50 1409.85 1388.15 1366.50 1344.85 1323.15 1301.50 1279.85 1258.15 1236.50 1214.85 10151 - 10155 1432.80 1367.80 1346.15 1324.45 1302.80 1281.15 1259.45 1237.80 1216.15 1194.45 1172.80 1151.35 1432.80 1411.15 1389.45 1367.80 1346.15 1324.45 1302.80 1281.15 1259.45 1237.80 1216.15 10156 - 10160 1434.10 1369.10 1347.45 1325.75 1304.10 1282.45 1260.75 1239.10 1217.45 1195.75 1174.10 1152.55 1434.10 1412.45 1390.75 1369.10 1347.45 1325.75 1304.10 1282.45 1260.75 1239.10 1217.45 10161 - 10165 1435.40 1370.40 1348.75 1327.05 1305.40 1283.75 1262.05 1240.40 1218.75 1197.05 1175.40 1153.75 1435.40 1413.75 1392.05 1370.40 1348.75 1327.05 1305.40 1283.75 1262.05 1240.40 1218.75 10166 - 10170 1436.70 1371.70 1350.05 1328.35 1306.70 1285.05 1263.35 1241.70 1220.05 1198.35 1176.70 1155.05 1436.70 1415.05 1393.35 1371.70 1350.05 1328.35 1306.70 1285.05 1263.35 1241.70 1220.05 10171 - 10175 1438.00 1373.00 1351.35 1329.65 1308.00 1286.35 1264.65 1243.00 1221.35 1199.65 1178.00 1156.35 1438.00 1416.35 1394.65 1373.00 1351.35 1329.65 1308.00 1286.35 1264.65 1243.00 1221.35 10176 - 10180 1439.30 1374.30 1352.65 1330.95 1309.30 1287.65 1265.95 1244.30 1222.65 1200.95 1179.30 1157.65 1439.30 1417.65 1395.95 1374.30 1352.65 1330.95 1309.30 1287.65 1265.95 1244.30 1222.65 10181 - 10185 1440.60 1375.60 1353.95 1332.25 1310.60 1288.95 1267.25 1245.60 1223.95 1202.25 1180.60 1158.95 1440.60 1418.95 1397.25 1375.60 1353.95 1332.25 1310.60 1288.95 1267.25 1245.60 1223.95 10186 - 10190 1441.90 1376.90 1355.25 1333.55 1311.90 1290.25 1268.55 1246.90 1225.25 1203.55 1181.90 1160.25 1441.90 1420.25 1398.55 1376.90 1355.25 1333.55 1311.90 1290.25 1268.55 1246.90 1225.25 10191 - 10195 1443.20 1378.20 1356.55 1334.85 1313.20 1291.55 1269.85 1248.20 1226.55 1204.85 1183.20 1161.55 1443.20 1421.55 1399.85 1378.20 1356.55 1334.85 1313.20 1291.55 1269.85 1248.20 1226.55 10196 - 10200 1444.50 1379.50 1357.85 1336.15 1314.50 1292.85 1271.15 1249.50 1227.85 1206.15 1184.50 1162.85 1444.50 1422.85 1401.15 1379.50 1357.85 1336.15 1314.50 1292.85 1271.15 1249.50 1227.85 10201 - 10205 1445.80 1380.80 1359.15 1337.45 1315.80 1294.15 1272.45 1250.80 1229.15 1207.45 1185.80 1164.15 1445.80 1424.15 1402.45 1380.80 1359.15 1337.45 1315.80 1294.15 1272.45 1250.80 1229.15 10206 - 10210 1447.10 1382.10 1360.45 1338.75 1317.10 1295.45 1273.75 1252.10 1230.45 1208.75 1187.10 1165.45 1447.10 1425.45 1403.75 1382.10 1360.45 1338.75 1317.10 1295.45 1273.75 1252.10 1230.45 10211 - 10215 1448.40 1383.40 1361.75 1340.05 1318.40 1296.75 1275.05 1253.40 1231.75 1210.05 1188.40 1166.75 1448.40 1426.75 1405.05 1383.40 1361.75 1340.05 1318.40 1296.75 1275.05 1253.40 1231.75 10216 - 10220 1449.70 1384.70 1363.05 1341.35 1319.70 1298.05 1276.35 1254.70 1233.05 1211.35 1189.70 1168.05 1449.70 1428.05 1406.35 1384.70 1363.05 1341.35 1319.70 1298.05 1276.35 1254.70 1233.05 10221 - 10225 1451.00 1386.00 1364.35 1342.65 1321.00 1299.35 1277.65 1256.00 1234.35 1212.65 1191.00 1169.35 1451.00 1429.35 1407.65 1386.00 1364.35 1342.65 1321.00 1299.35 1277.65 1256.00 1234.35 10226 - 10230 1452.30 1387.30 1365.65 1343.95 1322.30 1300.65 1278.95 1257.30 1235.65 1213.95 1192.30 1170.65 1452.30 1430.65 1408.95 1387.30 1365.65 1343.95 1322.30 1300.65 1278.95 1257.30 1235.65 10231 - 10235 1453.60 1388.60 1366.95 1345.25 1323.60 1301.95 1280.25 1258.60 1236.95 1215.25 1193.60 1171.95 1453.60 1431.95 1410.25 1388.60 1366.95 1345.25 1323.60 1301.95 1280.25 1258.60 1236.95

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS

KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

103

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 10236 - 10240 1454.90 1389.90 1368.25 1346.55 1324.90 1303.25 1281.55 1259.90 1238.25 1216.55 1194.90 1173.25 1454.90 1433.25 1411.55 1389.90 1368.25 1346.55 1324.90 1303.25 1281.55 1259.90 1238.25 10241 - 10245 1456.20 1391.20 1369.55 1347.85 1326.20 1304.55 1282.85 1261.20 1239.55 1217.85 1196.20 1174.55 1456.20 1434.55 1412.85 1391.20 1369.55 1347.85 1326.20 1304.55 1282.85 1261.20 1239.55 10246 - 10250 1457.50 1392.50 1370.85 1349.15 1327.50 1305.85 1284.15 1262.50 1240.85 1219.15 1197.50 1175.85 1457.50 1435.85 1414.15 1392.50 1370.85 1349.15 1327.50 1305.85 1284.15 1262.50 1240.85 10251 - 10255 1458.80 1393.80 1372.15 1350.45 1328.80 1307.15 1285.45 1263.80 1242.15 1220.45 1198.80 1177.15 1458.80 1437.15 1415.45 1393.80 1372.15 1350.45 1328.80 1307.15 1285.45 1263.80 1242.15 10256 - 10260 1460.10 1395.10 1373.45 1351.75 1330.10 1308.45 1286.75 1265.10 1243.45 1221.75 1200.10 1178.45 1460.10 1438.45 1416.75 1395.10 1373.45 1351.75 1330.10 1308.45 1286.75 1265.10 1243.45 10261 - 10265 1461.40 1396.40 1374.75 1353.05 1331.40 1309.75 1288.05 1266.40 1244.75 1223.05 1201.40 1179.75 1461.40 1439.75 1418.05 1396.40 1374.75 1353.05 1331.40 1309.75 1288.05 1266.40 1244.75 10266 - 10270 1462.70 1397.70 1376.05 1354.35 1332.70 1311.05 1289.35 1267.70 1246.05 1224.35 1202.70 1181.05 1462.70 1441.05 1419.35 1397.70 1376.05 1354.35 1332.70 1311.05 1289.35 1267.70 1246.05 10271 - 10275 1464.00 1399.00 1377.35 1355.65 1334.00 1312.35 1290.65 1269.00 1247.35 1225.65 1204.00 1182.35 1464.00 1442.35 1420.65 1399.00 1377.35 1355.65 1334.00 1312.35 1290.65 1269.00 1247.35 10276 - 10280 1465.30 1400.30 1378.65 1356.95 1335.30 1313.65 1291.95 1270.30 1248.65 1226.95 1205.30 1183.65 1465.30 1443.65 1421.95 1400.30 1378.65 1356.95 1335.30 1313.65 1291.95 1270.30 1248.65 10281 - 10285 1466.60 1401.60 1379.95 1358.25 1336.60 1314.95 1293.25 1271.60 1249.95 1228.25 1206.60 1184.95 1466.60 1444.95 1423.25 1401.60 1379.95 1358.25 1336.60 1314.95 1293.25 1271.60 1249.95 10286 - 10290 1467.90 1402.90 1381.25 1359.55 1337.90 1316.25 1294.55 1272.90 1251.25 1229.55 1207.90 1186.25 1467.90 1446.25 1424.55 1402.90 1381.25 1359.55 1337.90 1316.25 1294.55 1272.90 1251.25 10291 - 10295 1469.20 1404.20 1382.55 1360.85 1339.20 1317.55 1295.85 1274.20 1252.55 1230.85 1209.20 1187.55 1469.20 1447.55 1425.85 1404.20 1382.55 1360.85 1339.20 1317.55 1295.85 1274.20 1252.55 10296 - 10300 1470.50 1405.50 1383.85 1362.15 1340.50 1318.85 1297.15 1275.50 1253.85 1232.15 1210.50 1188.85 1470.50 1448.85 1427.15 1405.50 1383.85 1362.15 1340.50 1318.85 1297.15 1275.50 1253.85 10301 - 10305 1471.80 1406.80 1385.15 1363.45 1341.80 1320.15 1298.45 1276.80 1255.15 1233.45 1211.80 1190.15 1471.80 1450.15 1428.45 1406.80 1385.15 1363.45 1341.80 1320.15 1298.45 1276.80 1255.15 10306 - 10310 1473.10 1408.10 1386.45 1364.75 1343.10 1321.45 1299.75 1278.10 1256.45 1234.75 1213.10 1191.45 1473.10 1451.45 1429.75 1408.10 1386.45 1364.75 1343.10 1321.45 1299.75 1278.10 1256.45 10311 - 10315 1474.40 1409.40 1387.75 1366.05 1344.40 1322.75 1301.05 1279.40 1257.75 1236.05 1214.40 1192.75 1474.40 1452.75 1431.05 1409.40 1387.75 1366.05 1344.40 1322.75 1301.05 1279.40 1257.75 10316 - 10320 1475.70 1410.70 1389.05 1367.35 1345.70 1324.05 1302.35 1280.70 1259.05 1237.35 1215.70 1194.05 1475.70 1454.05 1432.35 1410.70 1389.05 1367.35 1345.70 1324.05 1302.35 1280.70 1259.05 10321 - 10325 1477.00 1412.00 1390.35 1368.65 1347.00 1325.35 1303.65 1282.00 1260.35 1238.65 1217.00 1195.35 1477.00 1455.35 1433.65 1412.00 1390.35 1368.65 1347.00 1325.35 1303.65 1282.00 1260.35 10326 - 10330 1478.30 1413.30 1391.65 1369.95 1348.30 1326.65 1304.95 1283.30 1261.65 1239.95 1218.30 1196.65 1478.30 1456.65 1434.95 1413.30 1391.65 1369.95 1348.30 1326.65 1304.95 1283.30 1261.65 10331 - 10335 1479.60 1414.60 1392.95 1371.25 1349.60 1327.95 1306.25 1284.60 1262.95 1241.25 1219.60 1197.95 1479.60 1457.95 1436.25 1414.60 1392.95 1371.25 1349.60 1327.95 1306.25 1284.60 1262.95 10336 - 10340 1480.90 1415.90 1394.25 1372.55 1350.90 1329.25 1307.55 1285.90 1264.25 1242.55 1220.90 1199.25 1480.90 1459.25 1437.55 1415.90 1394.25 1372.55 1350.90 1329.25 1307.55 1285.90 1264.25 10341 - 10345 1482.20 1417.20 1395.55 1373.85 1352.20 1330.55 1308.85 1287.20 1265.55 1243.85 1222.20 1200.55 1482.20 1460.55 1438.85 1417.20 1395.55 1373.85 1352.20 1330.55 1308.85 1287.20 1265.55 10346 - 10350 1483.50 1418.50 1396.85 1375.15 1353.50 1331.85 1310.15 1288.50 1266.85 1245.15 1223.50 1201.85 1483.50 1461.85 1440.15 1418.50 1396.85 1375.15 1353.50 1331.85 1310.15 1288.50 1266.85 10351 - 10355 1484.80 1419.80 1398.15 1376.45 1354.80 1333.15 1311.45 1289.80 1268.15 1246.45 1224.80 1203.15 1484.80 1463.15 1441.45 1419.80 1398.15 1376.45 1354.80 1333.15 1311.45 1289.80 1268.15 10356 - 10360 1486.10 1421.10 1399.45 1377.75 1356.10 1334.45 1312.75 1291.10 1269.45 1247.75 1226.10 1204.45 1486.10 1464.45 1442.75 1421.10 1399.45 1377.75 1356.10 1334.45 1312.75 1291.10 1269.45

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P.U. (A) 35

104

10361 - 10365 1487.40 1422.40 1400.75 1379.05 1357.40 1335.75 1314.05 1292.40 1270.75 1249.05 1227.40 1205.75 1487.40 1465.75 1444.05 1422.40 1400.75 1379.05 1357.40 1335.75 1314.05 1292.40 1270.75 10366 - 10370 1488.70 1423.70 1402.05 1380.35 1358.70 1337.05 1315.35 1293.70 1272.05 1250.35 1228.70 1207.05 1488.70 1467.05 1445.35 1423.70 1402.05 1380.35 1358.70 1337.05 1315.35 1293.70 1272.05 10371 - 10375 1490.00 1425.00 1403.35 1381.65 1360.00 1338.35 1316.65 1295.00 1273.35 1251.65 1230.00 1208.35 1490.00 1468.35 1446.65 1425.00 1403.35 1381.65 1360.00 1338.35 1316.65 1295.00 1273.35 10376 - 10380 1491.30 1426.30 1404.65 1382.95 1361.30 1339.65 1317.95 1296.30 1274.65 1252.95 1231.30 1209.65 1491.30 1469.65 1447.95 1426.30 1404.65 1382.95 1361.30 1339.65 1317.95 1296.30 1274.65 10381 - 10385 1492.60 1427.60 1405.95 1384.25 1362.60 1340.95 1319.25 1297.60 1275.95 1254.25 1232.60 1210.95 1492.60 1470.95 1449.25 1427.60 1405.95 1384.25 1362.60 1340.95 1319.25 1297.60 1275.95 10386 - 10390 1493.90 1428.90 1407.25 1385.55 1363.90 1342.25 1320.55 1298.90 1277.25 1255.55 1233.90 1212.25 1493.90 1472.25 1450.55 1428.90 1407.25 1385.55 1363.90 1342.25 1320.55 1298.90 1277.25 10391 - 10395 1495.20 1430.20 1408.55 1386.85 1365.20 1343.55 1321.85 1300.20 1278.55 1256.85 1235.20 1213.55 1495.20 1473.55 1451.85 1430.20 1408.55 1386.85 1365.20 1343.55 1321.85 1300.20 1278.55 10396 - 10400 1496.50 1431.50 1409.85 1388.15 1366.50 1344.85 1323.15 1301.50 1279.85 1258.15 1236.50 1214.85 1496.50 1474.85 1453.15 1431.50 1409.85 1388.15 1366.50 1344.85 1323.15 1301.50 1279.85 10401 - 10405 1497.80 1432.80 1411.15 1389.45 1367.80 1346.15 1324.45 1302.80 1281.15 1259.45 1237.80 1216.15 1497.80 1476.15 1454.45 1432.80 1411.15 1389.45 1367.80 1346.15 1324.45 1302.80 1281.15 10406 - 10410 1499.10 1434.10 1412.45 1390.75 1369.10 1347.45 1325.75 1304.10 1282.45 1260.75 1239.10 1217.45 1499.10 1477.45 1455.75 1434.10 1412.45 1390.75 1369.10 1347.45 1325.75 1304.10 1282.45 10411 - 10415 1500.40 1435.40 1413.75 1392.05 1370.40 1348.75 1327.05 1305.40 1283.75 1262.05 1240.40 1218.75 1500.40 1478.75 1457.05 1435.40 1413.75 1392.05 1370.40 1348.75 1327.05 1305.40 1283.75 10416 - 10420 1501.70 1436.70 1415.05 1393.35 1371.70 1350.05 1328.35 1306.70 1285.05 1263.35 1241.70 1220.05 1501.70 1480.05 1458.35 1436.70 1415.05 1393.35 1371.70 1350.05 1328.35 1306.70 1285.05 10421 - 10425 1503.00 1438.00 1416.35 1394.65 1373.00 1351.35 1329.65 1308.00 1286.35 1264.65 1243.00 1221.35 1503.00 1481.35 1459.65 1438.00 1416.35 1394.65 1373.00 1351.35 1329.65 1308.00 1286.35 10426 - 10430 1504.30 1439.30 1417.65 1395.95 1374.30 1352.65 1330.95 1309.30 1287.65 1265.95 1244.30 1222.65 1504.30 1482.65 1460.95 1439.30 1417.65 1395.95 1374.30 1352.65 1330.95 1309.30 1287.65 10431 - 10435 1505.60 1440.60 1418.95 1397.25 1375.60 1353.95 1332.25 1310.60 1288.95 1267.25 1245.60 1223.95 1505.60 1483.95 1462.25 1440.60 1418.95 1397.25 1375.60 1353.95 1332.25 1310.60 1288.95 10436 - 10440 1506.90 1441.90 1420.25 1398.55 1376.90 1355.25 1333.55 1311.90 1290.25 1268.55 1246.90 1225.25 1506.90 1485.25 1463.55 1441.90 1420.25 1398.55 1376.90 1355.25 1333.55 1311.90 1290.25 10441 - 10445 1508.20 1443.20 1421.55 1399.85 1378.20 1356.55 1334.85 1313.20 1291.55 1269.85 1248.20 1226.55 1508.20 1486.55 1464.85 1443.20 1421.55 1399.85 1378.20 1356.55 1334.85 1313.20 1291.55 10446 - 10450 1509.50 1444.50 1422.85 1401.15 1379.50 1357.85 1336.15 1314.50 1292.85 1271.15 1249.50 1227.85 1509.50 1487.85 1466.15 1444.50 1422.85 1401.15 1379.50 1357.85 1336.15 1314.50 1292.85 10451 - 10455 1510.80 1445.80 1424.15 1402.45 1380.80 1359.15 1337.45 1315.80 1294.15 1272.45 1250.80 1229.15 1510.80 1489.15 1467.45 1445.80 1424.15 1402.45 1380.80 1359.15 1337.45 1315.80 1294.15 10456 - 10460 1512.10 1447.10 1425.45 1403.75 1382.10 1360.45 1338.75 1317.10 1295.45 1273.75 1252.10 1230.45 1512.10 1490.45 1468.75 1447.10 1425.45 1403.75 1382.10 1360.45 1338.75 1317.10 1295.45 10461 - 10465 1513.40 1448.40 1426.75 1405.05 1383.40 1361.75 1340.05 1318.40 1296.75 1275.05 1253.40 1231.75 1513.40 1491.75 1470.05 1448.40 1426.75 1405.05 1383.40 1361.75 1340.05 1318.40 1296.75 10466 - 10470 1514.70 1449.70 1428.05 1406.35 1384.70 1363.05 1341.35 1319.70 1298.05 1276.35 1254.70 1233.05 1514.70 1493.05 1471.35 1449.70 1428.05 1406.35 1384.70 1363.05 1341.35 1319.70 1298.05 10471 - 10475 1516.00 1451.00 1429.35 1407.65 1386.00 1364.35 1342.65 1321.00 1299.35 1277.65 1256.00 1234.35 1516.00 1494.35 1472.65 1451.00 1429.35 1407.65 1386.00 1364.35 1342.65 1321.00 1299.35 10476 - 10480 1517.30 1452.30 1430.65 1408.95 1387.30 1365.65 1343.95 1322.30 1300.65 1278.95 1257.30 1235.65 1517.30 1495.65 1473.95 1452.30 1430.65 1408.95 1387.30 1365.65 1343.95 1322.30 1300.65 10481 - 10485 1518.60 1453.60 1431.95 1410.25 1388.60 1366.95 1345.25 1323.60 1301.95 1280.25 1258.60 1236.95 1518.60 1496.95 1475.25 1453.60 1431.95 1410.25 1388.60 1366.95 1345.25 1323.60 1301.95 10486 - 10490 1519.90 1454.90 1433.25 1411.55 1389.90 1368.25 1346.55 1324.90 1303.25 1281.55 1259.90 1238.25 1519.90 1498.25 1476.55 1454.90 1433.25 1411.55 1389.90 1368.25 1346.55 1324.90 1303.25 10491 - 10495 1521.20 1456.20 1434.55 1412.85 1391.20 1369.55 1347.85 1326.20 1304.55 1282.85 1261.20 1239.55 1521.20 1499.55 1477.85 1456.20 1434.55 1412.85 1391.20 1369.55 1347.85 1326.20 1304.55 10496 - 10500 1522.50 1457.50 1435.85 1414.15 1392.50 1370.85 1349.15 1327.50 1305.85 1284.15 1262.50 1240.85 1522.50 1500.85 1479.15 1457.50 1435.85 1414.15 1392.50 1370.85 1349.15 1327.50 1305.85 10501 - 10505 1523.80 1458.80 1437.15 1415.45 1393.80 1372.15 1350.45 1328.80 1307.15 1285.45 1263.80 1242.15 1523.80 1502.15 1480.45 1458.80 1437.15 1415.45 1393.80 1372.15 1350.45 1328.80 1307.15 10506 - 10510 1525.10 1460.10 1438.45 1416.75 1395.10 1373.45 1351.75 1330.10 1308.45 1286.75 1265.10 1243.45 1525.10 1503.45 1481.75 1460.10 1438.45 1416.75 1395.10 1373.45 1351.75 1330.10 1308.45 10511 - 10515 1526.40 1461.40 1439.75 1418.05 1396.40 1374.75 1353.05 1331.40 1309.75 1288.05 1266.40 1244.75 1526.40 1504.75 1483.05 1461.40 1439.75 1418.05 1396.40 1374.75 1353.05 1331.40 1309.75 10516 - 10520 1527.70 1462.70 1441.05 1419.35 1397.70 1376.05 1354.35 1332.70 1311.05 1289.35 1267.70 1246.05 1527.70 1506.05 1484.35 1462.70 1441.05 1419.35 1397.70 1376.05 1354.35 1332.70 1311.05 10521 - 10525 1529.00 1464.00 1442.35 1420.65 1399.00 1377.35 1355.65 1334.00 1312.35 1290.65 1269.00 1247.35 1529.00 1507.35 1485.65 1464.00 1442.35 1420.65 1399.00 1377.35 1355.65 1334.00 1312.35 10526 - 10530 1530.30 1465.30 1443.65 1421.95 1400.30 1378.65 1356.95 1335.30 1313.65 1291.95 1270.30 1248.65 1530.30 1508.65 1486.95 1465.30 1443.65 1421.95 1400.30 1378.65 1356.95 1335.30 1313.65 10531 - 10535 1531.60 1466.60 1444.95 1423.25 1401.60 1379.95 1358.25 1336.60 1314.95 1293.25 1271.60 1249.95 1531.60 1509.95 1488.25 1466.60 1444.95 1423.25 1401.60 1379.95 1358.25 1336.60 1314.95 10536 - 10540 1532.90 1467.90 1446.25 1424.55 1402.90 1381.25 1359.55 1337.90 1316.25 1294.55 1272.90 1251.25 1532.90 1511.25 1489.55 1467.90 1446.25 1424.55 1402.90 1381.25 1359.55 1337.90 1316.25 10541 - 10545 1534.20 1469.20 1447.55 1425.85 1404.20 1382.55 1360.85 1339.20 1317.55 1295.85 1274.20 1252.55 1534.20 1512.55 1490.85 1469.20 1447.55 1425.85 1404.20 1382.55 1360.85 1339.20 1317.55 10546 - 10550 1535.50 1470.50 1448.85 1427.15 1405.50 1383.85 1362.15 1340.50 1318.85 1297.15 1275.50 1253.85 1535.50 1513.85 1492.15 1470.50 1448.85 1427.15 1405.50 1383.85 1362.15 1340.50 1318.85 10551 - 10555 1536.80 1471.80 1450.15 1428.45 1406.80 1385.15 1363.45 1341.80 1320.15 1298.45 1276.80 1255.15 1536.80 1515.15 1493.45 1471.80 1450.15 1428.45 1406.80 1385.15 1363.45 1341.80 1320.15 10556 - 10560 1538.10 1473.10 1451.45 1429.75 1408.10 1386.45 1364.75 1343.10 1321.45 1299.75 1278.10 1256.45 1538.10 1516.45 1494.75 1473.10 1451.45 1429.75 1408.10 1386.45 1364.75 1343.10 1321.45 10561 - 10565 1539.40 1474.40 1452.75 1431.05 1409.40 1387.75 1366.05 1344.40 1322.75 1301.05 1279.40 1257.75 1539.40 1517.75 1496.05 1474.40 1452.75 1431.05 1409.40 1387.75 1366.05 1344.40 1322.75 10566 - 10570 1540.70 1475.70 1454.05 1432.35 1410.70 1389.05 1367.35 1345.70 1324.05 1302.35 1280.70 1259.05 1540.70 1519.05 1497.35 1475.70 1454.05 1432.35 1410.70 1389.05 1367.35 1345.70 1324.05 10571 - 10575 1542.00 1477.00 1455.35 1433.65 1412.00 1390.35 1368.65 1347.00 1325.35 1303.65 1282.00 1260.35 1542.00 1520.35 1498.65 1477.00 1455.35 1433.65 1412.00 1390.35 1368.65 1347.00 1325.35 10576 - 10580 1543.30 1478.30 1456.65 1434.95 1413.30 1391.65 1369.95 1348.30 1326.65 1304.95 1283.30 1261.65 1543.30 1521.65 1499.95 1478.30 1456.65 1434.95 1413.30 1391.65 1369.95 1348.30 1326.65 10581 - 10585 1544.60 1479.60 1457.95 1436.25 1414.60 1392.95 1371.25 1349.60 1327.95 1306.25 1284.60 1262.95 1544.60 1522.95 1501.25 1479.60 1457.95 1436.25 1414.60 1392.95 1371.25 1349.60 1327.95 10586 - 10590 1545.90 1480.90 1459.25 1437.55 1415.90 1394.25 1372.55 1350.90 1329.25 1307.55 1285.90 1264.25 1545.90 1524.25 1502.55 1480.90 1459.25 1437.55 1415.90 1394.25 1372.55 1350.90 1329.25 10591 - 10595 1547.20 1482.20 1460.55 1438.85 1417.20 1395.55 1373.85 1352.20 1330.55 1308.85 1287.20 1265.55 1547.20 1525.55 1503.85 1482.20 1460.55 1438.85 1417.20 1395.55 1373.85 1352.20 1330.55 10596 - 10600 1548.50 1483.50 1461.85 1440.15 1418.50 1396.85 1375.15 1353.50 1331.85 1310.15 1288.50 1266.85 1548.50 1526.85 1505.15 1483.50 1461.85 1440.15 1418.50 1396.85 1375.15 1353.50 1331.85

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

105

B = Bujang Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 10601 - 10605 1549.80 1484.80 1463.15 1441.45 1419.80 1398.15 1376.45 1354.80 1333.15 1311.45 1289.80 1268.15 1549.80 1528.15 1506.45 1484.80 1463.15 1441.45 1419.80 1398.15 1376.45 1354.80 1333.15 10606 - 10610 1551.10 1486.10 1464.45 1442.75 1421.10 1399.45 1377.75 1356.10 1334.45 1312.75 1291.10 1269.45 1551.10 1529.45 1507.75 1486.10 1464.45 1442.75 1421.10 1399.45 1377.75 1356.10 1334.45 10611 - 10615 1552.40 1487.40 1465.75 1444.05 1422.40 1400.75 1379.05 1357.40 1335.75 1314.05 1292.40 1270.75 1552.40 1530.75 1509.05 1487.40 1465.75 1444.05 1422.40 1400.75 1379.05 1357.40 1335.75 10616 - 10620 1553.70 1488.70 1467.05 1445.35 1423.70 1402.05 1380.35 1358.70 1337.05 1315.35 1293.70 1272.05 1553.70 1532.05 1510.35 1488.70 1467.05 1445.35 1423.70 1402.05 1380.35 1358.70 1337.05 10621 - 10625 1555.00 1490.00 1468.35 1446.65 1425.00 1403.35 1381.65 1360.00 1338.35 1316.65 1295.00 1273.35 1555.00 1533.35 1511.65 1490.00 1468.35 1446.65 1425.00 1403.35 1381.65 1360.00 1338.35 10626 - 10630 1556.30 1491.30 1469.65 1447.95 1426.30 1404.65 1382.95 1361.30 1339.65 1317.95 1296.30 1274.65 1556.30 1534.65 1512.95 1491.30 1469.65 1447.95 1426.30 1404.65 1382.95 1361.30 1339.65 10631 - 10635 1557.60 1492.60 1470.95 1449.25 1427.60 1405.95 1384.25 1362.60 1340.95 1319.25 1297.60 1275.95 1557.60 1535.95 1514.25 1492.60 1470.95 1449.25 1427.60 1405.95 1384.25 1362.60 1340.95 10636 - 10640 1558.90 1493.90 1472.25 1450.55 1428.90 1407.25 1385.55 1363.90 1342.25 1320.55 1298.90 1277.25 1558.90 1537.25 1515.55 1493.90 1472.25 1450.55 1428.90 1407.25 1385.55 1363.90 1342.25 10641 - 10645 1560.20 1495.20 1473.55 1451.85 1430.20 1408.55 1386.85 1365.20 1343.55 1321.85 1300.20 1278.55 1560.20 1538.55 1516.85 1495.20 1473.55 1451.85 1430.20 1408.55 1386.85 1365.20 1343.55 10646 - 10650 1561.50 1496.50 1474.85 1453.15 1431.50 1409.85 1388.15 1366.50 1344.85 1323.15 1301.50 1279.85 1561.50 1539.85 1518.15 1496.50 1474.85 1453.15 1431.50 1409.85 1388.15 1366.50 1344.85 10651 - 10655 1562.80 1497.80 1476.15 1454.45 1432.80 1411.15 1389.45 1367.80 1346.15 1324.45 1302.80 1281.15 1562.80 1541.15 1519.45 1497.80 1476.15 1454.45 1432.80 1411.15 1389.45 1367.80 1346.15 10656 - 10660 1564.10 1499.10 1477.45 1455.75 1434.10 1412.45 1390.75 1369.10 1347.45 1325.75 1304.10 1282.45 1564.10 1542.45 1520.75 1499.10 1477.45 1455.75 1434.10 1412.45 1390.75 1369.10 1347.45 10661 - 10665 1565.40 1500.40 1478.75 1457.05 1435.40 1413.75 1392.05 1370.40 1348.75 1327.05 1305.40 1283.75 1565.40 1543.75 1522.05 1500.40 1478.75 1457.05 1435.40 1413.75 1392.05 1370.40 1348.75 10666 - 10670 1566.70 1501.70 1480.05 1458.35 1436.70 1415.05 1393.35 1371.70 1350.05 1328.35 1306.70 1285.05 1566.70 1545.05 1523.35 1501.70 1480.05 1458.35 1436.70 1415.05 1393.35 1371.70 1350.05 10671 - 10675 1568.00 1503.00 1481.35 1459.65 1438.00 1416.35 1394.65 1373.00 1351.35 1329.65 1308.00 1286.35 1568.00 1546.35 1524.65 1503.00 1481.35 1459.65 1438.00 1416.35 1394.65 1373.00 1351.35 10676 - 10680 1569.30 1504.30 1482.65 1460.95 1439.30 1417.65 1395.95 1374.30 1352.65 1330.95 1309.30 1287.65 1569.30 1547.65 1525.95 1504.30 1482.65 1460.95 1439.30 1417.65 1395.95 1374.30 1352.65 10681 - 10685 1570.60 1505.60 1483.95 1462.25 1440.60 1418.95 1397.25 1375.60 1353.95 1332.25 1310.60 1288.95 1570.60 1548.95 1527.25 1505.60 1483.95 1462.25 1440.60 1418.95 1397.25 1375.60 1353.95 10686 - 10690 1571.90 1506.90 1485.25 1463.55 1441.90 1420.25 1398.55 1376.90 1355.25 1333.55 1311.90 1290.25 1571.90 1550.25 1528.55 1506.90 1485.25 1463.55 1441.90 1420.25 1398.55 1376.90 1355.25 10691 - 10695 1573.20 1508.20 1486.55 1464.85 1443.20 1421.55 1399.85 1378.20 1356.55 1334.85 1313.20 1291.55 1573.20 1551.55 1529.85 1508.20 1486.55 1464.85 1443.20 1421.55 1399.85 1378.20 1356.55 10696 - 10700 1574.50 1509.50 1487.85 1466.15 1444.50 1422.85 1401.15 1379.50 1357.85 1336.15 1314.50 1292.85 1574.50 1552.85 1531.15 1509.50 1487.85 1466.15 1444.50 1422.85 1401.15 1379.50 1357.85 10701 - 10705 1575.80 1510.80 1489.15 1467.45 1445.80 1424.15 1402.45 1380.80 1359.15 1337.45 1315.80 1294.15 1575.80 1554.15 1532.45 1510.80 1489.15 1467.45 1445.80 1424.15 1402.45 1380.80 1359.15 10706 - 10710 1577.10 1512.10 1490.45 1468.75 1447.10 1425.45 1403.75 1382.10 1360.45 1338.75 1317.10 1295.45 1577.10 1555.45 1533.75 1512.10 1490.45 1468.75 1447.10 1425.45 1403.75 1382.10 1360.45 10711 - 10715 1578.40 1513.40 1491.75 1470.05 1448.40 1426.75 1405.05 1383.40 1361.75 1340.05 1318.40 1296.75 1578.40 1556.75 1535.05 1513.40 1491.75 1470.05 1448.40 1426.75 1405.05 1383.40 1361.75 10716 - 10720 1579.70 1514.70 1493.05 1471.35 1449.70 1428.05 1406.35 1384.70 1363.05 1341.35 1319.70 1298.05 1579.70 1558.05 1536.35 1514.70 1493.05 1471.35 1449.70 1428.05 1406.35 1384.70 1363.05 10721 - 10725 1581.00 1516.00 1494.35 1472.65 1451.00 1429.35 1407.65 1386.00 1364.35 1342.65 1321.00 1299.35 1581.00 1559.35 1537.65 1516.00 1494.35 1472.65 1451.00 1429.35 1407.65 1386.00 1364.35

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106

10726 - 10730 1582.30 1517.30 1495.65 1473.95 1452.30 1430.65 1408.95 1387.30 1365.65 1343.95 1322.30 1300.65 1582.30 1560.65 1538.95 1517.30 1495.65 1473.95 1452.30 1430.65 1408.95 1387.30 1365.65 10731 - 10735 1583.60 1518.60 1496.95 1475.25 1453.60 1431.95 1410.25 1388.60 1366.95 1345.25 1323.60 1301.95 1583.60 1561.95 1540.25 1518.60 1496.95 1475.25 1453.60 1431.95 1410.25 1388.60 1366.95 10736 - 10740 1584.90 1519.90 1498.25 1476.55 1454.90 1433.25 1411.55 1389.90 1368.25 1346.55 1324.90 1303.25 1584.90 1563.25 1541.55 1519.90 1498.25 1476.55 1454.90 1433.25 1411.55 1389.90 1368.25 10741 - 10745 1586.20 1521.20 1499.55 1477.85 1456.20 1434.55 1412.85 1391.20 1369.55 1347.85 1326.20 1304.55 1586.20 1564.55 1542.85 1521.20 1499.55 1477.85 1456.20 1434.55 1412.85 1391.20 1369.55 10746 - 10750 1587.50 1522.50 1500.85 1479.15 1457.50 1435.85 1414.15 1392.50 1370.85 1349.15 1327.50 1305.85 1587.50 1565.85 1544.15 1522.50 1500.85 1479.15 1457.50 1435.85 1414.15 1392.50 1370.85 10751 - 10755 1588.80 1523.80 1502.15 1480.45 1458.80 1437.15 1415.45 1393.80 1372.15 1350.45 1328.80 1307.15 1588.80 1567.15 1545.45 1523.80 1502.15 1480.45 1458.80 1437.15 1415.45 1393.80 1372.15 10756 - 10760 1590.10 1525.10 1503.45 1481.75 1460.10 1438.45 1416.75 1395.10 1373.45 1351.75 1330.10 1308.45 1590.10 1568.45 1546.75 1525.10 1503.45 1481.75 1460.10 1438.45 1416.75 1395.10 1373.45 10761 - 10765 1591.40 1526.40 1504.75 1483.05 1461.40 1439.75 1418.05 1396.40 1374.75 1353.05 1331.40 1309.75 1591.40 1569.75 1548.05 1526.40 1504.75 1483.05 1461.40 1439.75 1418.05 1396.40 1374.75 10766 - 10770 1592.70 1527.70 1506.05 1484.35 1462.70 1441.05 1419.35 1397.70 1376.05 1354.35 1332.70 1311.05 1592.70 1571.05 1549.35 1527.70 1506.05 1484.35 1462.70 1441.05 1419.35 1397.70 1376.05 10771 - 10775 1594.00 1529.00 1507.35 1485.65 1464.00 1442.35 1420.65 1399.00 1377.35 1355.65 1334.00 1312.35 1594.00 1572.35 1550.65 1529.00 1507.35 1485.65 1464.00 1442.35 1420.65 1399.00 1377.35 10776 - 10780 1595.30 1530.30 1508.65 1486.95 1465.30 1443.65 1421.95 1400.30 1378.65 1356.95 1335.30 1313.65 1595.30 1573.65 1551.95 1530.30 1508.65 1486.95 1465.30 1443.65 1421.95 1400.30 1378.65 10781 - 10785 1596.60 1531.60 1509.95 1488.25 1466.60 1444.95 1423.25 1401.60 1379.95 1358.25 1336.60 1314.95 1596.60 1574.95 1553.25 1531.60 1509.95 1488.25 1466.60 1444.95 1423.25 1401.60 1379.95 10786 - 10790 1597.90 1532.90 1511.25 1489.55 1467.90 1446.25 1424.55 1402.90 1381.25 1359.55 1337.90 1316.25 1597.90 1576.25 1554.55 1532.90 1511.25 1489.55 1467.90 1446.25 1424.55 1402.90 1381.25 10791 - 10795 1599.20 1534.20 1512.55 1490.85 1469.20 1447.55 1425.85 1404.20 1382.55 1360.85 1339.20 1317.55 1599.20 1577.55 1555.85 1534.20 1512.55 1490.85 1469.20 1447.55 1425.85 1404.20 1382.55 10796 - 10800 1600.50 1535.50 1513.85 1492.15 1470.50 1448.85 1427.15 1405.50 1383.85 1362.15 1340.50 1318.85 1600.50 1578.85 1557.15 1535.50 1513.85 1492.15 1470.50 1448.85 1427.15 1405.50 1383.85 10801 - 10805 1601.80 1536.80 1515.15 1493.45 1471.80 1450.15 1428.45 1406.80 1385.15 1363.45 1341.80 1320.15 1601.80 1580.15 1558.45 1536.80 1515.15 1493.45 1471.80 1450.15 1428.45 1406.80 1385.15 10806 - 10810 1603.10 1538.10 1516.45 1494.75 1473.10 1451.45 1429.75 1408.10 1386.45 1364.75 1343.10 1321.45 1603.10 1581.45 1559.75 1538.10 1516.45 1494.75 1473.10 1451.45 1429.75 1408.10 1386.45 10811 - 10815 1604.40 1539.40 1517.75 1496.05 1474.40 1452.75 1431.05 1409.40 1387.75 1366.05 1344.40 1322.75 1604.40 1582.75 1561.05 1539.40 1517.75 1496.05 1474.40 1452.75 1431.05 1409.40 1387.75 10816 - 10820 1605.70 1540.70 1519.05 1497.35 1475.70 1454.05 1432.35 1410.70 1389.05 1367.35 1345.70 1324.05 1605.70 1584.05 1562.35 1540.70 1519.05 1497.35 1475.70 1454.05 1432.35 1410.70 1389.05 10821 - 10825 1607.00 1542.00 1520.35 1498.65 1477.00 1455.35 1433.65 1412.00 1390.35 1368.65 1347.00 1325.35 1607.00 1585.35 1563.65 1542.00 1520.35 1498.65 1477.00 1455.35 1433.65 1412.00 1390.35 10826 - 10830 1608.30 1543.30 1521.65 1499.95 1478.30 1456.65 1434.95 1413.30 1391.65 1369.95 1348.30 1326.65 1608.30 1586.65 1564.95 1543.30 1521.65 1499.95 1478.30 1456.65 1434.95 1413.30 1391.65 10831 - 10835 1609.60 1544.60 1522.95 1501.25 1479.60 1457.95 1436.25 1414.60 1392.95 1371.25 1349.60 1327.95 1609.60 1587.95 1566.25 1544.60 1522.95 1501.25 1479.60 1457.95 1436.25 1414.60 1392.95 10836 - 10840 1610.90 1545.90 1524.25 1502.55 1480.90 1459.25 1437.55 1415.90 1394.25 1372.55 1350.90 1329.25 1610.90 1589.25 1567.55 1545.90 1524.25 1502.55 1480.90 1459.25 1437.55 1415.90 1394.25 10841 - 10845 1612.20 1547.20 1525.55 1503.85 1482.20 1460.55 1438.85 1417.20 1395.55 1373.85 1352.20 1330.55 1612.20 1590.55 1568.85 1547.20 1525.55 1503.85 1482.20 1460.55 1438.85 1417.20 1395.55 10846 - 10850 1613.50 1548.50 1526.85 1505.15 1483.50 1461.85 1440.15 1418.50 1396.85 1375.15 1353.50 1331.85 1613.50 1591.85 1570.15 1548.50 1526.85 1505.15 1483.50 1461.85 1440.15 1418.50 1396.85 10851 - 10855 1614.80 1549.80 1528.15 1506.45 1484.80 1463.15 1441.45 1419.80 1398.15 1376.45 1354.80 1333.15 1614.80 1593.15 1571.45 1549.80 1528.15 1506.45 1484.80 1463.15 1441.45 1419.80 1398.15 10856 - 10860 1616.10 1551.10 1529.45 1507.75 1486.10 1464.45 1442.75 1421.10 1399.45 1377.75 1356.10 1334.45 1616.10 1594.45 1572.75 1551.10 1529.45 1507.75 1486.10 1464.45 1442.75 1421.10 1399.45 10861 - 10865 1617.40 1552.40 1530.75 1509.05 1487.40 1465.75 1444.05 1422.40 1400.75 1379.05 1357.40 1335.75 1617.40 1595.75 1574.05 1552.40 1530.75 1509.05 1487.40 1465.75 1444.05 1422.40 1400.75 10866 - 10870 1618.70 1553.70 1532.05 1510.35 1488.70 1467.05 1445.35 1423.70 1402.05 1380.35 1358.70 1337.05 1618.70 1597.05 1575.35 1553.70 1532.05 1510.35 1488.70 1467.05 1445.35 1423.70 1402.05 10871 - 10875 1620.00 1555.00 1533.35 1511.65 1490.00 1468.35 1446.65 1425.00 1403.35 1381.65 1360.00 1338.35 1620.00 1598.35 1576.65 1555.00 1533.35 1511.65 1490.00 1468.35 1446.65 1425.00 1403.35 10876 - 10880 1621.30 1556.30 1534.65 1512.95 1491.30 1469.65 1447.95 1426.30 1404.65 1382.95 1361.30 1339.65 1621.30 1599.65 1577.95 1556.30 1534.65 1512.95 1491.30 1469.65 1447.95 1426.30 1404.65 10881 - 10885 1622.60 1557.60 1535.95 1514.25 1492.60 1470.95 1449.25 1427.60 1405.95 1384.25 1362.60 1340.95 1622.60 1600.95 1579.25 1557.60 1535.95 1514.25 1492.60 1470.95 1449.25 1427.60 1405.95 10886 - 10890 1623.90 1558.90 1537.25 1515.55 1493.90 1472.25 1450.55 1428.90 1407.25 1385.55 1363.90 1342.25 1623.90 1602.25 1580.55 1558.90 1537.25 1515.55 1493.90 1472.25 1450.55 1428.90 1407.25 10891 - 10895 1625.20 1560.20 1538.55 1516.85 1495.20 1473.55 1451.85 1430.20 1408.55 1386.85 1365.20 1343.55 1625.20 1603.55 1581.85 1560.20 1538.55 1516.85 1495.20 1473.55 1451.85 1430.20 1408.55 10896 - 10900 1626.50 1561.50 1539.85 1518.15 1496.50 1474.85 1453.15 1431.50 1409.85 1388.15 1366.50 1344.85 1626.50 1604.85 1583.15 1561.50 1539.85 1518.15 1496.50 1474.85 1453.15 1431.50 1409.85 10901 - 10905 1627.80 1562.80 1541.15 1519.45 1497.80 1476.15 1454.45 1432.80 1411.15 1389.45 1367.80 1346.15 1627.80 1606.15 1584.45 1562.80 1541.15 1519.45 1497.80 1476.15 1454.45 1432.80 1411.15 10906 - 10910 1629.10 1564.10 1542.45 1520.75 1499.10 1477.45 1455.75 1434.10 1412.45 1390.75 1369.10 1347.45 1629.10 1607.45 1585.75 1564.10 1542.45 1520.75 1499.10 1477.45 1455.75 1434.10 1412.45 10911 - 10915 1630.40 1565.40 1543.75 1522.05 1500.40 1478.75 1457.05 1435.40 1413.75 1392.05 1370.40 1348.75 1630.40 1608.75 1587.05 1565.40 1543.75 1522.05 1500.40 1478.75 1457.05 1435.40 1413.75 10916 - 10920 1631.70 1566.70 1545.05 1523.35 1501.70 1480.05 1458.35 1436.70 1415.05 1393.35 1371.70 1350.05 1631.70 1610.05 1588.35 1566.70 1545.05 1523.35 1501.70 1480.05 1458.35 1436.70 1415.05 10921 - 10925 1633.00 1568.00 1546.35 1524.65 1503.00 1481.35 1459.65 1438.00 1416.35 1394.65 1373.00 1351.35 1633.00 1611.35 1589.65 1568.00 1546.35 1524.65 1503.00 1481.35 1459.65 1438.00 1416.35 10926 - 10930 1634.30 1569.30 1547.65 1525.95 1504.30 1482.65 1460.95 1439.30 1417.65 1395.95 1374.30 1352.65 1634.30 1612.65 1590.95 1569.30 1547.65 1525.95 1504.30 1482.65 1460.95 1439.30 1417.65 10931 - 10935 1635.60 1570.60 1548.95 1527.25 1505.60 1483.95 1462.25 1440.60 1418.95 1397.25 1375.60 1353.95 1635.60 1613.95 1592.25 1570.60 1548.95 1527.25 1505.60 1483.95 1462.25 1440.60 1418.95 10936 - 10940 1636.90 1571.90 1550.25 1528.55 1506.90 1485.25 1463.55 1441.90 1420.25 1398.55 1376.90 1355.25 1636.90 1615.25 1593.55 1571.90 1550.25 1528.55 1506.90 1485.25 1463.55 1441.90 1420.25 10941 - 10945 1638.20 1573.20 1551.55 1529.85 1508.20 1486.55 1464.85 1443.20 1421.55 1399.85 1378.20 1356.55 1638.20 1616.55 1594.85 1573.20 1551.55 1529.85 1508.20 1486.55 1464.85 1443.20 1421.55 10946 - 10950 1639.50 1574.50 1552.85 1531.15 1509.50 1487.85 1466.15 1444.50 1422.85 1401.15 1379.50 1357.85 1639.50 1617.85 1596.15 1574.50 1552.85 1531.15 1509.50 1487.85 1466.15 1444.50 1422.85 10951 - 10955 1640.80 1575.80 1554.15 1532.45 1510.80 1489.15 1467.45 1445.80 1424.15 1402.45 1380.80 1359.15 1640.80 1619.15 1597.45 1575.80 1554.15 1532.45 1510.80 1489.15 1467.45 1445.80 1424.15 10956 - 10960 1642.10 1577.10 1555.45 1533.75 1512.10 1490.45 1468.75 1447.10 1425.45 1403.75 1382.10 1360.45 1642.10 1620.45 1598.75 1577.10 1555.45 1533.75 1512.10 1490.45 1468.75 1447.10 1425.45 10961 - 10965 1643.40 1578.40 1556.75 1535.05 1513.40 1491.75 1470.05 1448.40 1426.75 1405.05 1383.40 1361.75 1643.40 1621.75 1600.05 1578.40 1556.75 1535.05 1513.40 1491.75 1470.05 1448.40 1426.75

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN SCHEDULE OF MONTHLY TAX DEDUCTIONS KUATKUASA 2014

EFFECTIVE 2014

. Single Person K = Kahwin Married KA1 = Berkahwin dan mempunyai 1 orang anak Married, with 1 child KA6 = Berkahwin dan mempunyai 6 orang anak Married, with 6 children KA2 = Berkahwin dan mempunyai 2 orang anak Married, with 2 children KA7 = Berkahwin dan mempunyai 7 orang anak Married, with 7 children KA3 = Berkahwin dan mempunyai 3 orang anak Married, with 3 children KA8 = Berkahwin dan mempunyai 8 orang anak Married, with 8 children KA4 = Berkahwin dan mempunyai 4 orang anak Married, with 4 children KA9 = Berkahwin dan mempunyai 9 orang anak Married, with 9 children KA5 = Berkahwin dan mempunyai 5 orang anak Married, with 5 children KA10 = Berkahwin dan mempunyai 10 orang anak Married, with 10 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

POTONGAN CUKAI BULANAN

MONTHLY TAX DEDUCTIONS

Kategori

1

Category

1

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 B

RM K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10 K KA1 KA2 KA3 KA4 KA5 KA6 KA7 KA8 KA9 KA10

RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM RM 10966 - 10970 1644.70 1579.70 1558.05 1536.35 1514.70 1493.05 1471.35 1449.70 1428.05 1406.35 1384.70 1363.05 1644.70 1623.05 1601.35 1579.70 1558.05 1536.35 1514.70 1493.05 1471.35 1449.70 1428.05 10971 - 10975 1646.00 1581.00 1559.35 1537.65 1516.00 1494.35 1472.65 1451.00 1429.35 1407.65 1386.00 1364.35 1646.00 1624.35 1602.65 1581.00 1559.35 1537.65 1516.00 1494.35 1472.65 1451.00 1429.35 10976 - 10980 1647.30 1582.30 1560.65 1538.95 1517.30 1495.65 1473.95 1452.30 1430.65 1408.95 1387.30 1365.65 1647.30 1625.65 1603.95 1582.30 1560.65 1538.95 1517.30 1495.65 1473.95 1452.30 1430.65 10981 - 10985 1648.60 1583.60 1561.95 1540.25 1518.60 1496.95 1475.25 1453.60 1431.95 1410.25 1388.60 1366.95 1648.60 1626.95 1605.25 1583.60 1561.95 1540.25 1518.60 1496.95 1475.25 1453.60 1431.95 10986 - 10990 1649.90 1584.90 1563.25 1541.55 1519.90 1498.25 1476.55 1454.90 1433.25 1411.55 1389.90 1368.25 1649.90 1628.25 1606.55 1584.90 1563.25 1541.55 1519.90 1498.25 1476.55 1454.90 1433.25 10991 - 10995 1651.20 1586.20 1564.55 1542.85 1521.20 1499.55 1477.85 1456.20 1434.55 1412.85 1391.20 1369.55 1651.20 1629.55 1607.85 1586.20 1564.55 1542.85 1521.20 1499.55 1477.85 1456.20 1434.55 10996 - 11000 1652.50 1587.50 1565.85 1544.15 1522.50 1500.85 1479.15 1457.50 1435.85 1414.15 1392.50 1370.85 1652.50 1630.85 1609.15 1587.50 1565.85 1544.15 1522.50 1500.85 1479.15 1457.50 1435.85 11001 - 11005 1653.80 1588.80 1567.15 1545.45 1523.80 1502.15 1480.45 1458.80 1437.15 1415.45 1393.80 1372.15 1653.80 1632.15 1610.45 1588.80 1567.15 1545.45 1523.80 1502.15 1480.45 1458.80 1437.15 11006 - 11010 1655.10 1590.10 1568.45 1546.75 1525.10 1503.45 1481.75 1460.10 1438.45 1416.75 1395.10 1373.45 1655.10 1633.45 1611.75 1590.10 1568.45 1546.75 1525.10 1503.45 1481.75 1460.10 1438.45 11011 - 11015 1656.40 1591.40 1569.75 1548.05 1526.40 1504.75 1483.05 1461.40 1439.75 1418.05 1396.40 1374.75 1656.40 1634.75 1613.05 1591.40 1569.75 1548.05 1526.40 1504.75 1483.05 1461.40 1439.75 11016 - 11020 1657.70 1592.70 1571.05 1549.35 1527.70 1506.05 1484.35 1462.70 1441.05 1419.35 1397.70 1376.05 1657.70 1636.05 1614.35 1592.70 1571.05 1549.35 1527.70 1506.05 1484.35 1462.70 1441.05 11021 - 11025 1659.00 1594.00 1572.35 1550.65 1529.00 1507.35 1485.65 1464.00 1442.35 1420.65 1399.00 1377.35 1659.00 1637.35 1615.65 1594.00 1572.35 1550.65 1529.00 1507.35 1485.65 1464.00 1442.35 11026 - 11030 1660.30 1595.30 1573.65 1551.95 1530.30 1508.65 1486.95 1465.30 1443.65 1421.95 1400.30 1378.65 1660.30 1638.65 1616.95 1595.30 1573.65 1551.95 1530.30 1508.65 1486.95 1465.30 1443.65 11031 - 11035 1661.60 1596.60 1574.95 1553.25 1531.60 1509.95 1488.25 1466.60 1444.95 1423.25 1401.60 1379.95 1661.60 1639.95 1618.25 1596.60 1574.95 1553.25 1531.60 1509.95 1488.25 1466.60 1444.95 11036 - 11040 1662.90 1597.90 1576.25 1554.55 1532.90 1511.25 1489.55 1467.90 1446.25 1424.55 1402.90 1381.25 1662.90 1641.25 1619.55 1597.90 1576.25 1554.55 1532.90 1511.25 1489.55 1467.90 1446.25 11041 - 11045 1664.20 1599.20 1577.55 1555.85 1534.20 1512.55 1490.85 1469.20 1447.55 1425.85 1404.20 1382.55 1664.20 1642.55 1620.85 1599.20 1577.55 1555.85 1534.20 1512.55 1490.85 1469.20 1447.55 11046 - 11050 1665.50 1600.50 1578.85 1557.15 1535.50 1513.85 1492.15 1470.50 1448.85 1427.15 1405.50 1383.85 1665.50 1643.85 1622.15 1600.50 1578.85 1557.15 1535.50 1513.85 1492.15 1470.50 1448.85 11051 - 11055 1666.80 1601.80 1580.15 1558.45 1536.80 1515.15 1493.45 1471.80 1450.15 1428.45 1406.80 1385.15 1666.80 1645.15 1623.45 1601.80 1580.15 1558.45 1536.80 1515.15 1493.45 1471.80 1450.15 11056 - 11060 1668.10 1603.10 1581.45 1559.75 1538.10 1516.45 1494.75 1473.10 1451.45 1429.75 1408.10 1386.45 1668.10 1646.45 1624.75 1603.10 1581.45 1559.75 1538.10 1516.45 1494.75 1473.10 1451.45 11061 - 11065 1669.40 1604.40 1582.75 1561.05 1539.40 1517.75 1496.05 1474.40 1452.75 1431.05 1409.40 1387.75 1669.40 1647.75 1626.05 1604.40 1582.75 1561.05 1539.40 1517.75 1496.05 1474.40 1452.75 11066 - 11070 1670.70 1605.70 1584.05 1562.35 1540.70 1519.05 1497.35 1475.70 1454.05 1432.35 1410.70 1389.05 1670.70 1649.05 1627.35 1605.70 1584.05 1562.35 1540.70 1519.05 1497.35 1475.70 1454.05

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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

108

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

3486 - 3490 - - - - - - - - - - 1.05 - - - - - - - - - 3491 - 3495 - - - - - - - - - - 1.35 - - - - - - - - - 3496 - 3500 - - - - - - - - - - 1.65 - - - - - - - - - 3501 - 3505 - - - - - - - - - - 1.95 - - - - - - - - - 3506 - 3510 - - - - - - - - - - 2.25 - - - - - - - - - 3511 - 3515 - - - - - - - - - - 2.55 - - - - - - - - - 3516 - 3520 - - - - - - - - - - 2.85 - - - - - - - - - 3521 - 3525 - - - - - - - - - - 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 - 3565 - - - - - - - - - - 5.55 - - - - - - - - - 3566 - 3570 - - - - - - - - - - 5.85 - - - - - - - - - 3571 - 3575 - - - - - - - - - - 6.15 1.15 - - - - - - - - 3576 - 3580 - - - - - - - - - - 6.45 1.45 - - - - - - - - 3581 - 3585 - - - - - - - - - - 6.75 1.75 - - - - - - - - 3586 - 3590 - - - - - - - - - - 7.05 2.05 - - - - - - - - 3591 - 3595 - - - - - - - - - - 7.35 2.35 - - - - - - - - 3596 - 3600 - - - - - - - - - - 7.65 2.65 - - - - - - - - 3601 - 3605 - - - - - - - - - - 7.95 2.95 - - - - - - - -

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P.U. (A) 35

109

3606 - 3610 - - - - - - - - - - 8.25 3.25 - - - - - - - - 3611 - 3615 - - - - - - - - - - 8.55 3.55 - - - - - - - - 3616 - 3620 - - - - - - - - - - 8.85 3.85 - - - - - - - - 3621 - 3625 - - - - - - - - - - 9.15 4.15 - - - - - - - - 3626 - 3630 - - - - - - - - - - 9.45 4.45 - - - - - - - - 3631 - 3635 - - - - - - - - - - 9.75 4.75 - - - - - - - - 3636 - 3640 - - - - - - - - - - 10.05 5.05 - - - - - - - - 3641 - 3645 - - - - - - - - - - 10.35 5.35 - - - - - - - - 3646 - 3650 - - - - - - - - - - 10.65 5.65 - - - - - - - - 3651 - 3655 - - - - - - - - - - 10.95 5.95 - - - - - - - - 3656 - 3660 - - - - - - - - - - 11.25 6.25 1.25 - - - - - - - 3661 - 3665 - - - - - - - - - - 11.55 6.55 1.55 - - - - - - - 3666 - 3670 - - - - - - - - - - 11.85 6.85 1.85 - - - - - - - 3671 - 3675 - - - - - - - - - - 12.15 7.15 2.15 - - - - - - - 3676 - 3680 - - - - - - - - - - 12.45 7.45 2.45 - - - - - - - 3681 - 3685 - - - - - - - - - - 12.75 7.75 2.75 - - - - - - - 3686 - 3690 - - - - - - - - - - 13.05 8.05 3.05 - - - - - - - 3691 - 3695 - - - - - - - - - - 13.35 8.35 3.35 - - - - - - - 3696 - 3700 - - - - - - - - - - 13.65 8.65 3.65 - - - - - - - 3701 - 3705 - - - - - - - - - - 13.95 8.95 3.95 - - - - - - - 3706 - 3710 - - - - - - - - - - 14.25 9.25 4.25 - - - - - - - 3711 - 3715 - - - - - - - - - - 14.55 9.55 4.55 - - - - - - - 3716 - 3720 - - - - - - - - - - 14.85 9.85 4.85 - - - - - - - 3721 - 3725 - - - - - - - - - - 15.15 10.15 5.15 - - - - - - - 3726 - 3730 - - - - - - - - - - 15.45 10.45 5.45 - - - - - - - 3731 - 3735 - - - - - - - - - - 15.75 10.75 5.75 - - - - - - - 3736 - 3740 - - - - - - - - - - 16.05 11.05 6.05 1.05 - - - - - - 3741 - 3745 - - - - - - - - - - 16.35 11.35 6.35 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 - 3775 - - - - - - - - - - 18.15 13.15 8.15 3.15 - - - - - - 3776 - 3780 - - - - - - - - - - 18.45 13.45 8.45 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 - 3810 - - - - - - - - - - 20.25 15.25 10.25 5.25 - - - - - - 3811 - 3815 - - - - - - - - - - 20.55 15.55 10.55 5.55 - - - - - - 3816 - 3820 - - - - - - - - - - 20.85 15.85 10.85 5.85 - - - - - - 3821 - 3825 - - - - - - - - - - 21.15 16.15 11.15 6.15 1.15 - - - - - 3826 - 3830 - - - - - - - - - - 21.45 16.45 11.45 6.45 1.45 - - - - - 3831 - 3835 - - - - - - - - - - 21.75 16.75 11.75 6.75 1.75 - - - - -

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

110

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

3836 - 3840 - - - - - - - - - - 22.05 17.05 12.05 7.05 2.05 - - - - - 3841 - 3845 - - - - - - - - - - 22.35 17.35 12.35 7.35 2.35 - - - - - 3846 - 3850 - - - - - - - - - - 22.65 17.65 12.65 7.65 2.65 - - - - - 3851 - 3855 - - - - - - - - - - 22.95 17.95 12.95 7.95 2.95 - - - - - 3856 - 3860 - - - - - - - - - - 23.25 18.25 13.25 8.25 3.25 - - - - - 3861 - 3865 - - - - - - - - - - 23.55 18.55 13.55 8.55 3.55 - - - - - 3866 - 3870 - - - - - - - - - - 23.85 18.85 13.85 8.85 3.85 - - - - - 3871 - 3875 - - - - - - - - - - 24.15 19.15 14.15 9.15 4.15 - - - - - 3876 - 3880 - - - - - - - - - - 24.45 19.45 14.45 9.45 4.45 - - - - - 3881 - 3885 - - - - - - - - - - 24.75 19.75 14.75 9.75 4.75 - - - - - 3886 - 3890 - - - - - - - - - - 25.05 20.05 15.05 10.05 5.05 - - - - - 3891 - 3895 - - - - - - - - - - 25.35 20.35 15.35 10.35 5.35 - - - - - 3896 - 3900 - - - - - - - - - - 25.65 20.65 15.65 10.65 5.65 - - - - - 3901 - 3905 - - - - - - - - - - 25.95 20.95 15.95 10.95 5.95 - - - - - 3906 - 3910 - - - - - - - - - - 26.25 21.25 16.25 11.25 6.25 1.25 - - - - 3911 - 3915 - - - - - - - - - - 26.55 21.55 16.55 11.55 6.55 1.55 - - - - 3916 - 3920 - - - - - - - - - - 26.85 21.85 16.85 11.85 6.85 1.85 - - - - 3921 - 3925 - - - - - - - - - - 27.15 22.15 17.15 12.15 7.15 2.15 - - - - 3926 - 3930 - - - - - - - - - - 27.45 22.45 17.45 12.45 7.45 2.45 - - - - 3931 - 3935 - - - - - - - - - - 27.75 22.75 17.75 12.75 7.75 2.75 - - - - 3936 - 3940 - - - - - - - - - - 28.05 23.05 18.05 13.05 8.05 3.05 - - - - 3941 - 3945 - - - - - - - - - - 28.35 23.35 18.35 13.35 8.35 3.35 - - - - 3946 - 3950 - - - - - - - - - - 28.65 23.65 18.65 13.65 8.65 3.65 - - - - 3951 - 3955 - - - - - - - - - - 28.95 23.95 18.95 13.95 8.95 3.95 - - - -

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P.U. (A) 35

111

3956 - 3960 - - - - - - - - - - 29.25 24.25 19.25 14.25 9.25 4.25 - - - -

3961 - 3965 - - - - - - - - - - 29.55 24.55 19.55 14.55 9.55 4.55 - - - - 3966 - 3970 - - - - - - - - - - 29.85 24.85 19.85 14.85 9.85 4.85 - - - -

3971 - 3975 - - - - - - - - - - 30.15 25.15 20.15 15.15 10.15 5.15 - - - - 3976 - 3980 - - - - - - - - - - 30.45 25.45 20.45 15.45 10.45 5.45 - - - - 3981 - 3985 - - - - - - - - - - 30.75 25.75 20.75 15.75 10.75 5.75 - - - -

3986 - 3990 - - - - - - - - - - 31.05 26.05 21.05 16.05 11.05 6.05 1.05 - - -

3991 - 3995 - - - - - - - - - - 31.35 26.35 21.35 16.35 11.35 6.35 1.35 - - - 3996 - 4000 - - - - - - - - - - 31.65 26.65 21.65 16.65 11.65 6.65 1.65 - - - 4001 - 4005 - - - - - - - - - - 31.95 26.95 21.95 16.95 11.95 6.95 1.95 - - - 4006 - 4010 - - - - - - - - - - 32.25 27.25 22.25 17.25 12.25 7.25 2.25 - - - 4011 - 4015 - - - - - - - - - - 32.55 27.55 22.55 17.55 12.55 7.55 2.55 - - - 4016 - 4020 - - - - - - - - - - 32.85 27.85 22.85 17.85 12.85 7.85 2.85 - - - 4021 - 4025 - - - - - - - - - - 33.15 28.15 23.15 18.15 13.15 8.15 3.15 - - - 4026 - 4030 - - - - - - - - - - 33.45 28.45 23.45 18.45 13.45 8.45 3.45 - - - 4031 - 4035 - - - - - - - - - - 33.75 28.75 23.75 18.75 13.75 8.75 3.75 - - - 4036 - 4040 - - - - - - - - - - 34.05 29.05 24.05 19.05 14.05 9.05 4.05 - - - 4041 - 4045 - - - - - - - - - - 34.35 29.35 24.35 19.35 14.35 9.35 4.35 - - - 4046 - 4050 - - - - - - - - - - 34.65 29.65 24.65 19.65 14.65 9.65 4.65 - - - 4051 - 4055 - - - - - - - - - - 34.95 29.95 24.95 19.95 14.95 9.95 4.95 - - - 4056 - 4060 - - - - - - - - - - 35.25 30.25 25.25 20.25 15.25 10.25 5.25 - - - 4061 - 4065 - - - - - - - - - - 35.55 30.55 25.55 20.55 15.55 10.55 5.55 - - - 4066 - 4070 - - - - - - - - - - 35.85 30.85 25.85 20.85 15.85 10.85 5.85 - - - 4071 - 4075 - - - - - - - - - - 36.15 31.15 26.15 21.15 16.15 11.15 6.15 1.15 - - 4076 - 4080 - - - - - - - - - - 36.45 31.45 26.45 21.45 16.45 11.45 6.45 1.45 - - 4081 - 4085 - - - - - - - - - - 36.75 31.75 26.75 21.75 16.75 11.75 6.75 1.75 - - 4086 - 4090 - - - - - - - - - - 37.05 32.05 27.05 22.05 17.05 12.05 7.05 2.05 - - 4091 - 4095 - - - - - - - - - - 37.35 32.35 27.35 22.35 17.35 12.35 7.35 2.35 - - 4096 - 4100 - - - - - - - - - - 37.65 32.65 27.65 22.65 17.65 12.65 7.65 2.65 - - 4101 - 4105 - - - - - - - - - - 37.95 32.95 27.95 22.95 17.95 12.95 7.95 2.95 - - 4106 - 4110 - - - - - - - - - - 38.25 33.25 28.25 23.25 18.25 13.25 8.25 3.25 - - 4111 - 4115 - - - - - - - - - - 38.55 33.55 28.55 23.55 18.55 13.55 8.55 3.55 - - 4116 - 4120 - - - - - - - - - - 38.85 33.85 28.85 23.85 18.85 13.85 8.85 3.85 - - 4121 - 4125 - - - - - - - - - - 39.15 34.15 29.15 24.15 19.15 14.15 9.15 4.15 - - 4126 - 4130 - - - - - - - - - - 39.45 34.45 29.45 24.45 19.45 14.45 9.45 4.45 - - 4131 - 4135 - - - - - - - - - - 39.75 34.75 29.75 24.75 19.75 14.75 9.75 4.75 - -

4136 - 4140 - - - - - - - - - - 40.05 35.05 30.05 25.05 20.05 15.05 10.05 5.05 - -

4141 - 4145 - - - - - - - - - - 40.35 35.35 30.35 25.35 20.35 15.35 10.35 5.35 - -

4146 - 4150 - - - - - - - - - - 40.65 35.65 30.65 25.65 20.65 15.65 10.65 5.65 - -

4151 - 4155 - - - - - - - - - - 40.95 35.95 30.95 25.95 20.95 15.95 10.95 5.95 - -

4156 - 4160 - - - - - - - - - - 41.25 36.25 31.25 26.25 21.25 16.25 11.25 6.25 1.25 -

4161 - 4165 - - - - - - - - - - 41.55 36.55 31.55 26.55 21.55 16.55 11.55 6.55 1.55 -

4166 - 4170 - - - - - - - - - - 41.85 36.85 31.85 26.85 21.85 16.85 11.85 6.85 1.85 -

4171 - 4175 - - - - - - - - - - 42.15 37.15 32.15 27.15 22.15 17.15 12.15 7.15 2.15 -

4176 - 4180 - - - - - - - - - - 42.45 37.45 32.45 27.45 22.45 17.45 12.45 7.45 2.45 -

4181 - 4185 - - - - - - - - - - 42.75 37.75 32.75 27.75 22.75 17.75 12.75 7.75 2.75 -

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

112

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

4186 - 4190 - - - - - - - - - - 43.05 38.05 33.05 28.05 23.05 18.05 13.05 8.05 3.05 - 4191 - 4195 - - - - - - - - - - 43.35 38.35 33.35 28.35 23.35 18.35 13.35 8.35 3.35 - 4196 - 4200 - - - - - - - - - - 43.65 38.65 33.65 28.65 23.65 18.65 13.65 8.65 3.65 - 4201 - 4205 - - - - - - - - - - 43.95 38.95 33.95 28.95 23.95 18.95 13.95 8.95 3.95 - 4206 - 4210 - - - - - - - - - - 44.25 39.25 34.25 29.25 24.25 19.25 14.25 9.25 4.25 - 4211 - 4215 - - - - - - - - - - 44.55 39.55 34.55 29.55 24.55 19.55 14.55 9.55 4.55 - 4216 - 4220 - - - - - - - - - - 44.85 39.85 34.85 29.85 24.85 19.85 14.85 9.85 4.85 - 4221 - 4225 - - - - - - - - - - 45.15 40.15 35.15 30.15 25.15 20.15 15.15 10.15 5.15 - 4226 - 4230 - - - - - - - - - - 45.45 40.45 35.45 30.45 25.45 20.45 15.45 10.45 5.45 - 4231 - 4235 - - - - - - - - - - 45.75 40.75 35.75 30.75 25.75 20.75 15.75 10.75 5.75 - 4236 - 4240 - - - - - - - - - - 46.05 41.05 36.05 31.05 26.05 21.05 16.05 11.05 6.05 1.05 4241 - 4245 - - - - - - - - - - 46.35 41.35 36.35 31.35 26.35 21.35 16.35 11.35 6.35 1.35 4246 - 4250 - - - - - - - - - - 46.65 41.65 36.65 31.65 26.65 21.65 16.65 11.65 6.65 1.65 4251 - 4255 - - - - - - - - - - 46.95 41.95 36.95 31.95 26.95 21.95 16.95 11.95 6.95 1.95 4256 - 4260 - - - - - - - - - - 47.25 42.25 37.25 32.25 27.25 22.25 17.25 12.25 7.25 2.25 4261 - 4265 - - - - - - - - - - 47.55 42.55 37.55 32.55 27.55 22.55 17.55 12.55 7.55 2.55 4266 - 4270 - - - - - - - - - - 47.85 42.85 37.85 32.85 27.85 22.85 17.85 12.85 7.85 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 - 4280 - - - - - - - - - - 48.45 43.45 38.45 33.45 28.45 23.45 18.45 13.45 8.45 3.45 4281 - 4285 - - - - - - - - - - 48.75 43.75 38.75 33.75 28.75 23.75 18.75 13.75 8.75 3.75 4286 - 4290 - - - - - - - - - - 49.05 44.05 39.05 34.05 29.05 24.05 19.05 14.05 9.05 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 - 4300 1.35 - - - - - - - - - 49.65 44.65 39.65 34.65 29.65 24.65 19.65 14.65 9.65 4.65 4301 - 4305 1.65 - - - - - - - - - 49.95 44.95 39.95 34.95 29.95 24.95 19.95 14.95 9.95 4.95

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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 - 4325 2.85 - - - - - - - - - 51.15 46.15 41.15 36.15 31.15 26.15 21.15 16.15 11.15 6.15 4326 - 4330 3.15 - - - - - - - - - 51.45 46.45 41.45 36.45 31.45 26.45 21.45 16.45 11.45 6.45 4331 - 4335 3.45 - - - - - - - - - 51.75 46.75 41.75 36.75 31.75 26.75 21.75 16.75 11.75 6.75 4336 - 4340 3.75 - - - - - - - - - 52.05 47.05 42.05 37.05 32.05 27.05 22.05 17.05 12.05 7.05 4341 - 4345 4.05 - - - - - - - - - 52.35 47.35 42.35 37.35 32.35 27.35 22.35 17.35 12.35 7.35 4346 - 4350 4.35 - - - - - - - - - 52.65 47.65 42.65 37.65 32.65 27.65 22.65 17.65 12.65 7.65 4351 - 4355 4.65 - - - - - - - - - 52.95 47.95 42.95 37.95 32.95 27.95 22.95 17.95 12.95 7.95 4356 - 4360 4.95 - - - - - - - - - 53.25 48.25 43.25 38.25 33.25 28.25 23.25 18.25 13.25 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 - 4370 5.55 - - - - - - - - - 53.85 48.85 43.85 38.85 33.85 28.85 23.85 18.85 13.85 8.85 4371 - 4375 5.85 - - - - - - - - - 54.15 49.15 44.15 39.15 34.15 29.15 24.15 19.15 14.15 9.15 4376 - 4380 6.15 1.15 - - - - - - - - 54.45 49.45 44.45 39.45 34.45 29.45 24.45 19.45 14.45 9.45 4381 - 4385 6.45 1.45 - - - - - - - - 54.75 49.75 44.75 39.75 34.75 29.75 24.75 19.75 14.75 9.75 4386 - 4390 6.75 1.75 - - - - - - - - 55.05 50.05 45.05 40.05 35.05 30.05 25.05 20.05 15.05 10.05 4391 - 4395 7.05 2.05 - - - - - - - - 55.35 50.35 45.35 40.35 35.35 30.35 25.35 20.35 15.35 10.35 4396 - 4400 7.35 2.35 - - - - - - - - 55.65 50.65 45.65 40.65 35.65 30.65 25.65 20.65 15.65 10.65 4401 - 4405 7.65 2.65 - - - - - - - - 55.95 50.95 45.95 40.95 35.95 30.95 25.95 20.95 15.95 10.95 4406 - 4410 7.95 2.95 - - - - - - - - 56.25 51.25 46.25 41.25 36.25 31.25 26.25 21.25 16.25 11.25 4411 - 4415 8.25 3.25 - - - - - - - - 56.55 51.55 46.55 41.55 36.55 31.55 26.55 21.55 16.55 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 - 4425 8.85 3.85 - - - - - - - - 57.15 52.15 47.15 42.15 37.15 32.15 27.15 22.15 17.15 12.15 4426 - 4430 9.15 4.15 - - - - - - - - 57.45 52.45 47.45 42.45 37.45 32.45 27.45 22.45 17.45 12.45 4431 - 4435 9.45 4.45 - - - - - - - - 57.75 52.75 47.75 42.75 37.75 32.75 27.75 22.75 17.75 12.75 4436 - 4440 9.75 4.75 - - - - - - - - 58.05 53.05 48.05 43.05 38.05 33.05 28.05 23.05 18.05 13.05 4441 - 4445 10.05 5.05 - - - - - - - - 58.35 53.35 48.35 43.35 38.35 33.35 28.35 23.35 18.35 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 - 4475 11.85 6.85 1.85 - - - - - - - 60.15 55.15 50.15 45.15 40.15 35.15 30.15 25.15 20.15 15.15 4476 - 4480 12.15 7.15 2.15 - - - - - - - 60.45 55.45 50.45 45.45 40.45 35.45 30.45 25.45 20.45 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 - 4510 13.95 8.95 3.95 - - - - - - - 62.25 57.25 52.25 47.25 42.25 37.25 32.25 27.25 22.25 17.25 4511 - 4515 14.25 9.25 4.25 - - - - - - - 62.55 57.55 52.55 47.55 42.55 37.55 32.55 27.55 22.55 17.55 4516 - 4520 14.55 9.55 4.55 - - - - - - - 62.85 57.85 52.85 47.85 42.85 37.85 32.85 27.85 22.85 17.85 4521 - 4525 14.85 9.85 4.85 - - - - - - - 63.15 58.15 53.15 48.15 43.15 38.15 33.15 28.15 23.15 18.15 4526 - 4530 15.15 10.15 5.15 - - - - - - - 63.45 58.45 53.45 48.45 43.45 38.45 33.45 28.45 23.45 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

114

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

4536 - 4540 15.75 10.75 5.75 - - - - - - - 64.05 59.05 54.05 49.05 44.05 39.05 34.05 29.05 24.05 19.05 4541 - 4545 16.05 11.05 6.05 1.05 - - - - - - 64.35 59.35 54.35 49.35 44.35 39.35 34.35 29.35 24.35 19.35 4546 - 4550 16.35 11.35 6.35 1.35 - - - - - - 64.65 59.65 54.65 49.65 44.65 39.65 34.65 29.65 24.65 19.65 4551 - 4555 16.65 11.65 6.65 1.65 - - - - - - 64.95 59.95 54.95 49.95 44.95 39.95 34.95 29.95 24.95 19.95 4556 - 4560 16.95 11.95 6.95 1.95 - - - - - - 65.25 60.25 55.25 50.25 45.25 40.25 35.25 30.25 25.25 20.25 4561 - 4565 17.25 12.25 7.25 2.25 - - - - - - 65.55 60.55 55.55 50.55 45.55 40.55 35.55 30.55 25.55 20.55 4566 - 4570 17.55 12.55 7.55 2.55 - - - - - - 65.85 60.85 55.85 50.85 45.85 40.85 35.85 30.85 25.85 20.85 4571 - 4575 17.85 12.85 7.85 2.85 - - - - - - 66.15 61.15 56.15 51.15 46.15 41.15 36.15 31.15 26.15 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 - 4615 20.25 15.25 10.25 5.25 - - - - - - 103.50 63.55 58.55 53.55 48.55 43.55 38.55 33.55 28.55 23.55 4616 - 4620 20.55 15.55 10.55 5.55 - - - - - - 104.05 63.85 58.85 53.85 48.85 43.85 38.85 33.85 28.85 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 - 4630 21.15 16.15 11.15 6.15 1.15 - - - - - 105.15 64.45 59.45 54.45 49.45 44.45 39.45 34.45 29.45 24.45 4631 - 4635 21.45 16.45 11.45 6.45 1.45 - - - - - 105.70 64.75 59.75 54.75 49.75 44.75 39.75 34.75 29.75 24.75 4636 - 4640 21.75 16.75 11.75 6.75 1.75 - - - - - 106.25 65.05 60.05 55.05 50.05 45.05 40.05 35.05 30.05 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 - 4650 22.35 17.35 12.35 7.35 2.35 - - - - - 107.35 65.65 60.65 55.65 50.65 45.65 40.65 35.65 30.65 25.65 4651 - 4655 22.65 17.65 12.65 7.65 2.65 - - - - - 107.90 65.95 60.95 55.95 50.95 45.95 40.95 35.95 30.95 25.95

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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 - 4675 23.85 18.85 13.85 8.85 3.85 - - - - - 110.10 100.90 62.15 57.15 52.15 47.15 42.15 37.15 32.15 27.15 4676 - 4680 24.15 19.15 14.15 9.15 4.15 - - - - - 110.65 101.45 62.45 57.45 52.45 47.45 42.45 37.45 32.45 27.45 4681 - 4685 24.45 19.45 14.45 9.45 4.45 - - - - - 111.20 102.00 62.75 57.75 52.75 47.75 42.75 37.75 32.75 27.75 4686 - 4690 24.75 19.75 14.75 9.75 4.75 - - - - - 111.75 102.55 63.05 58.05 53.05 48.05 43.05 38.05 33.05 28.05 4691 - 4695 25.05 20.05 15.05 10.05 5.05 - - - - - 112.30 103.10 63.35 58.35 53.35 48.35 43.35 38.35 33.35 28.35 4696 - 4700 25.35 20.35 15.35 10.35 5.35 - - - - - 112.85 103.65 63.65 58.65 53.65 48.65 43.65 38.65 33.65 28.65 4701 - 4705 25.65 20.65 15.65 10.65 5.65 - - - - - 113.40 104.20 63.95 58.95 53.95 48.95 43.95 38.95 33.95 28.95 4706 - 4710 25.95 20.95 15.95 10.95 5.95 - - - - - 113.95 104.75 64.25 59.25 54.25 49.25 44.25 39.25 34.25 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 - 4720 26.55 21.55 16.55 11.55 6.55 1.55 - - - - 115.05 105.85 64.85 59.85 54.85 49.85 44.85 39.85 34.85 29.85 4721 - 4725 26.85 21.85 16.85 11.85 6.85 1.85 - - - - 115.60 106.40 65.15 60.15 55.15 50.15 45.15 40.15 35.15 30.15 4726 - 4730 27.15 22.15 17.15 12.15 7.15 2.15 - - - - 116.15 106.95 65.45 60.45 55.45 50.45 45.45 40.45 35.45 30.45 4731 - 4735 27.45 22.45 17.45 12.45 7.45 2.45 - - - - 116.70 107.50 65.75 60.75 55.75 50.75 45.75 40.75 35.75 30.75 4736 - 4740 27.75 22.75 17.75 12.75 7.75 2.75 - - - - 117.25 108.05 66.05 61.05 56.05 51.05 46.05 41.05 36.05 31.05 4741 - 4745 28.05 23.05 18.05 13.05 8.05 3.05 - - - - 117.80 108.60 66.35 61.35 56.35 51.35 46.35 41.35 36.35 31.35 4746 - 4750 28.35 23.35 18.35 13.35 8.35 3.35 - - - - 118.35 109.15 66.65 61.65 56.65 51.65 46.65 41.65 36.65 31.65 4751 - 4755 28.65 23.65 18.65 13.65 8.65 3.65 - - - - 118.90 109.70 100.55 61.95 56.95 51.95 46.95 41.95 36.95 31.95 4756 - 4760 28.95 23.95 18.95 13.95 8.95 3.95 - - - - 119.45 110.25 101.10 62.25 57.25 52.25 47.25 42.25 37.25 32.25 4761 - 4765 29.25 24.25 19.25 14.25 9.25 4.25 - - - - 120.00 110.80 101.65 62.55 57.55 52.55 47.55 42.55 37.55 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 - 4775 29.85 24.85 19.85 14.85 9.85 4.85 - - - - 121.10 111.90 102.75 63.15 58.15 53.15 48.15 43.15 38.15 33.15 4776 - 4780 30.15 25.15 20.15 15.15 10.15 5.15 - - - - 121.65 112.45 103.30 63.45 58.45 53.45 48.45 43.45 38.45 33.45 4781 - 4785 30.45 25.45 20.45 15.45 10.45 5.45 - - - - 122.20 113.00 103.85 63.75 58.75 53.75 48.75 43.75 38.75 33.75 4786 - 4790 30.75 25.75 20.75 15.75 10.75 5.75 - - - - 122.75 113.55 104.40 64.05 59.05 54.05 49.05 44.05 39.05 34.05 4791 - 4795 31.05 26.05 21.05 16.05 11.05 6.05 1.05 - - - 123.30 114.10 104.95 64.35 59.35 54.35 49.35 44.35 39.35 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 - 4825 32.85 27.85 22.85 17.85 12.85 7.85 2.85 - - - 126.60 117.40 108.25 66.15 61.15 56.15 51.15 46.15 41.15 36.15 4826 - 4830 33.15 28.15 23.15 18.15 13.15 8.15 3.15 - - - 127.15 117.95 108.80 66.45 61.45 56.45 51.45 46.45 41.45 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 - 4860 102.95 29.95 24.95 19.95 14.95 9.95 4.95 - - - 130.45 121.25 112.10 102.95 63.25 58.25 53.25 48.25 43.25 38.25 4861 - 4865 103.50 30.25 25.25 20.25 15.25 10.25 5.25 - - - 131.00 121.80 112.65 103.50 63.55 58.55 53.55 48.55 43.55 38.55 4866 - 4870 104.05 30.55 25.55 20.55 15.55 10.55 5.55 - - - 131.55 122.35 113.20 104.05 63.85 58.85 53.85 48.85 43.85 38.85 4871 - 4875 104.60 30.85 25.85 20.85 15.85 10.85 5.85 - - - 132.10 122.90 113.75 104.60 64.15 59.15 54.15 49.15 44.15 39.15 4876 - 4880 105.15 31.15 26.15 21.15 16.15 11.15 6.15 1.15 - - 132.65 123.45 114.30 105.15 64.45 59.45 54.45 49.45 44.45 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

116

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

4886 - 4890 106.25 31.75 26.75 21.75 16.75 11.75 6.75 1.75 - - 133.75 124.55 115.40 106.25 65.05 60.05 55.05 50.05 45.05 40.05 4891 - 4895 106.80 32.05 27.05 22.05 17.05 12.05 7.05 2.05 - - 134.30 125.10 115.95 106.80 65.35 60.35 55.35 50.35 45.35 40.35 4896 - 4900 107.35 32.35 27.35 22.35 17.35 12.35 7.35 2.35 - - 134.85 125.65 116.50 107.35 65.65 60.65 55.65 50.65 45.65 40.65 4901 - 4905 107.90 32.65 27.65 22.65 17.65 12.65 7.65 2.65 - - 135.40 126.20 117.05 107.90 65.95 60.95 55.95 50.95 45.95 40.95 4906 - 4910 108.45 32.95 27.95 22.95 17.95 12.95 7.95 2.95 - - 135.95 126.75 117.60 108.45 66.25 61.25 56.25 51.25 46.25 41.25 4911 - 4915 109.00 33.25 28.25 23.25 18.25 13.25 8.25 3.25 - - 136.50 127.30 118.15 109.00 66.55 61.55 56.55 51.55 46.55 41.55 4916 - 4920 109.55 100.35 28.55 23.55 18.55 13.55 8.55 3.55 - - 137.05 127.85 118.70 109.55 100.35 61.85 56.85 51.85 46.85 41.85 4921 - 4925 110.10 100.90 28.85 23.85 18.85 13.85 8.85 3.85 - - 137.60 128.40 119.25 110.10 100.90 62.15 57.15 52.15 47.15 42.15 4926 - 4930 110.65 101.45 29.15 24.15 19.15 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 4931 - 4935 111.20 102.00 29.45 24.45 19.45 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 4936 - 4940 111.75 102.55 29.75 24.75 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 4941 - 4945 112.30 103.10 30.05 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 4946 - 4950 112.85 103.65 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 4951 - 4955 113.40 104.20 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 4956 - 4960 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 4961 - 4965 114.50 105.30 31.25 26.25 21.25 16.25 11.25 6.25 1.25 - 142.00 132.80 123.65 114.50 105.30 64.55 59.55 54.55 49.55 44.55 4966 - 4970 115.05 105.85 31.55 26.55 21.55 16.55 11.55 6.55 1.55 - 142.55 133.35 124.20 115.05 105.85 64.85 59.85 54.85 49.85 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 - 4980 116.15 106.95 32.15 27.15 22.15 17.15 12.15 7.15 2.15 - 143.65 134.45 125.30 116.15 106.95 65.45 60.45 55.45 50.45 45.45 4981 - 4985 116.70 107.50 32.45 27.45 22.45 17.45 12.45 7.45 2.45 - 144.20 135.00 125.85 116.70 107.50 65.75 60.75 55.75 50.75 45.75 4986 - 4990 117.25 108.05 32.75 27.75 22.75 17.75 12.75 7.75 2.75 - 144.75 135.55 126.40 117.25 108.05 66.05 61.05 56.05 51.05 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 - 5000 118.35 109.15 33.35 28.35 23.35 18.35 13.35 8.35 3.35 - 145.85 136.65 127.50 118.35 109.15 66.65 61.65 56.65 51.65 46.65 5001 - 5005 118.90 109.70 100.55 28.65 23.65 18.65 13.65 8.65 3.65 - 146.40 137.20 128.05 118.90 109.70 100.55 61.95 56.95 51.95 46.95

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P.U. (A) 35

117

5006 - 5010 119.45 110.25 101.10 28.95 23.95 18.95 13.95 8.95 3.95 - 146.95 137.75 128.60 119.45 110.25 101.10 62.25 57.25 52.25 47.25 5011 - 5015 120.00 110.80 101.65 29.25 24.25 19.25 14.25 9.25 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 - 5025 121.10 111.90 102.75 29.85 24.85 19.85 14.85 9.85 4.85 - 148.60 139.40 130.25 121.10 111.90 102.75 63.15 58.15 53.15 48.15 5026 - 5030 121.65 112.45 103.30 30.15 25.15 20.15 15.15 10.15 5.15 - 149.15 139.95 130.80 121.65 112.45 103.30 63.45 58.45 53.45 48.45 5031 - 5035 122.20 113.00 103.85 30.45 25.45 20.45 15.45 10.45 5.45 - 149.70 140.50 131.35 122.20 113.00 103.85 63.75 58.75 53.75 48.75 5036 - 5040 122.75 113.55 104.40 30.75 25.75 20.75 15.75 10.75 5.75 - 150.25 141.05 131.90 122.75 113.55 104.40 64.05 59.05 54.05 49.05 5041 - 5045 123.30 114.10 104.95 31.05 26.05 21.05 16.05 11.05 6.05 1.05 150.80 141.60 132.45 123.30 114.10 104.95 64.35 59.35 54.35 49.35 5046 - 5050 123.85 114.65 105.50 31.35 26.35 21.35 16.35 11.35 6.35 1.35 151.35 142.15 133.00 123.85 114.65 105.50 64.65 59.65 54.65 49.65 5051 - 5055 124.40 115.20 106.05 31.65 26.65 21.65 16.65 11.65 6.65 1.65 151.90 142.70 133.55 124.40 115.20 106.05 64.95 59.95 54.95 49.95 5056 - 5060 124.95 115.75 106.60 31.95 26.95 21.95 16.95 11.95 6.95 1.95 152.45 143.25 134.10 124.95 115.75 106.60 65.25 60.25 55.25 50.25 5061 - 5065 125.50 116.30 107.15 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 5066 - 5070 126.05 116.85 107.70 32.55 27.55 22.55 17.55 12.55 7.55 2.55 153.55 144.35 135.20 126.05 116.85 107.70 65.85 60.85 55.85 50.85 5071 - 5075 126.60 117.40 108.25 32.85 27.85 22.85 17.85 12.85 7.85 2.85 154.10 144.90 135.75 126.60 117.40 108.25 66.15 61.15 56.15 51.15 5076 - 5080 127.15 117.95 108.80 33.15 28.15 23.15 18.15 13.15 8.15 3.15 154.65 145.45 136.30 127.15 117.95 108.80 66.45 61.45 56.45 51.45 5081 - 5085 127.70 118.50 109.35 100.20 28.45 23.45 18.45 13.45 8.45 3.45 155.20 146.00 136.85 127.70 118.50 109.35 100.20 61.75 56.75 51.75 5086 - 5090 128.25 119.05 109.90 100.75 28.75 23.75 18.75 13.75 8.75 3.75 155.75 146.55 137.40 128.25 119.05 109.90 100.75 62.05 57.05 52.05 5091 - 5095 128.80 119.60 110.45 101.30 29.05 24.05 19.05 14.05 9.05 4.05 156.30 147.10 137.95 128.80 119.60 110.45 101.30 62.35 57.35 52.35 5096 - 5100 129.35 120.15 111.00 101.85 29.35 24.35 19.35 14.35 9.35 4.35 156.85 147.65 138.50 129.35 120.15 111.00 101.85 62.65 57.65 52.65 5101 - 5105 129.90 120.70 111.55 102.40 29.65 24.65 19.65 14.65 9.65 4.65 157.40 148.20 139.05 129.90 120.70 111.55 102.40 62.95 57.95 52.95 5106 - 5110 130.45 121.25 112.10 102.95 29.95 24.95 19.95 14.95 9.95 4.95 157.95 148.75 139.60 130.45 121.25 112.10 102.95 63.25 58.25 53.25 5111 - 5115 131.00 121.80 112.65 103.50 30.25 25.25 20.25 15.25 10.25 5.25 158.50 149.30 140.15 131.00 121.80 112.65 103.50 63.55 58.55 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 - 5125 132.10 122.90 113.75 104.60 30.85 25.85 20.85 15.85 10.85 5.85 159.60 150.40 141.25 132.10 122.90 113.75 104.60 64.15 59.15 54.15 5126 - 5130 132.65 123.45 114.30 105.15 31.15 26.15 21.15 16.15 11.15 6.15 160.15 150.95 141.80 132.65 123.45 114.30 105.15 64.45 59.45 54.45 5131 - 5135 133.20 124.00 114.85 105.70 31.45 26.45 21.45 16.45 11.45 6.45 160.70 151.50 142.35 133.20 124.00 114.85 105.70 64.75 59.75 54.75 5136 - 5140 133.75 124.55 115.40 106.25 31.75 26.75 21.75 16.75 11.75 6.75 161.25 152.05 142.90 133.75 124.55 115.40 106.25 65.05 60.05 55.05 5141 - 5145 134.30 125.10 115.95 106.80 32.05 27.05 22.05 17.05 12.05 7.05 161.80 152.60 143.45 134.30 125.10 115.95 106.80 65.35 60.35 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 - 5175 137.60 128.40 119.25 110.10 100.90 28.85 23.85 18.85 13.85 8.85 165.10 155.90 146.75 137.60 128.40 119.25 110.10 100.90 62.15 57.15 5176 - 5180 138.15 128.95 119.80 110.65 101.45 29.15 24.15 19.15 14.15 9.15 165.65 156.45 147.30 138.15 128.95 119.80 110.65 101.45 62.45 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 - 5210 141.45 132.25 123.10 113.95 104.75 30.95 25.95 20.95 15.95 10.95 168.95 159.75 150.60 141.45 132.25 123.10 113.95 104.75 64.25 59.25 5211 - 5215 142.00 132.80 123.65 114.50 105.30 31.25 26.25 21.25 16.25 11.25 169.50 160.30 151.15 142.00 132.80 123.65 114.50 105.30 64.55 59.55 5216 - 5220 142.55 133.35 124.20 115.05 105.85 31.55 26.55 21.55 16.55 11.55 170.05 160.85 151.70 142.55 133.35 124.20 115.05 105.85 64.85 59.85 5221 - 5225 143.10 133.90 124.75 115.60 106.40 31.85 26.85 21.85 16.85 11.85 170.60 161.40 152.25 143.10 133.90 124.75 115.60 106.40 65.15 60.15 5226 - 5230 143.65 134.45 125.30 116.15 106.95 32.15 27.15 22.15 17.15 12.15 171.15 161.95 152.80 143.65 134.45 125.30 116.15 106.95 65.45 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

118

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

5236 - 5240 144.75 135.55 126.40 117.25 108.05 32.75 27.75 22.75 17.75 12.75 172.25 163.05 153.90 144.75 135.55 126.40 117.25 108.05 66.05 61.05 5241 - 5245 145.30 136.10 126.95 117.80 108.60 33.05 28.05 23.05 18.05 13.05 172.80 163.60 154.45 145.30 136.10 126.95 117.80 108.60 66.35 61.35 5246 - 5250 145.85 136.65 127.50 118.35 109.15 33.35 28.35 23.35 18.35 13.35 173.35 164.15 155.00 145.85 136.65 127.50 118.35 109.15 66.65 61.65 5251 - 5255 146.40 137.20 128.05 118.90 109.70 100.55 28.65 23.65 18.65 13.65 173.90 164.70 155.55 146.40 137.20 128.05 118.90 109.70 100.55 61.95 5256 - 5260 146.95 137.75 128.60 119.45 110.25 101.10 28.95 23.95 18.95 13.95 174.45 165.25 156.10 146.95 137.75 128.60 119.45 110.25 101.10 62.25 5261 - 5265 147.50 138.30 129.15 120.00 110.80 101.65 29.25 24.25 19.25 14.25 175.00 165.80 156.65 147.50 138.30 129.15 120.00 110.80 101.65 62.55 5266 - 5270 148.05 138.85 129.70 120.55 111.35 102.20 29.55 24.55 19.55 14.55 175.55 166.35 157.20 148.05 138.85 129.70 120.55 111.35 102.20 62.85 5271 - 5275 148.60 139.40 130.25 121.10 111.90 102.75 29.85 24.85 19.85 14.85 176.10 166.90 157.75 148.60 139.40 130.25 121.10 111.90 102.75 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 - 5315 153.00 143.80 134.65 125.50 116.30 107.15 32.25 27.25 22.25 17.25 180.50 171.30 162.15 153.00 143.80 134.65 125.50 116.30 107.15 65.55 5316 - 5320 153.55 144.35 135.20 126.05 116.85 107.70 32.55 27.55 22.55 17.55 181.05 171.85 162.70 153.55 144.35 135.20 126.05 116.85 107.70 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 - 5330 154.65 145.45 136.30 127.15 117.95 108.80 33.15 28.15 23.15 18.15 182.15 172.95 163.80 154.65 145.45 136.30 127.15 117.95 108.80 66.45 5331 - 5335 155.20 146.00 136.85 127.70 118.50 109.35 100.20 28.45 23.45 18.45 182.70 173.50 164.35 155.20 146.00 136.85 127.70 118.50 109.35 100.20 5336 - 5340 155.75 146.55 137.40 128.25 119.05 109.90 100.75 28.75 23.75 18.75 183.25 174.05 164.90 155.75 146.55 137.40 128.25 119.05 109.90 100.75 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 - 5350 156.85 147.65 138.50 129.35 120.15 111.00 101.85 29.35 24.35 19.35 184.35 175.15 166.00 156.85 147.65 138.50 129.35 120.15 111.00 101.85 5351 - 5355 157.40 148.20 139.05 129.90 120.70 111.55 102.40 29.65 24.65 19.65 184.90 175.70 166.55 157.40 148.20 139.05 129.90 120.70 111.55 102.40

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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 - 5375 159.60 150.40 141.25 132.10 122.90 113.75 104.60 30.85 25.85 20.85 187.10 177.90 168.75 159.60 150.40 141.25 132.10 122.90 113.75 104.60 5376 - 5380 160.15 150.95 141.80 132.65 123.45 114.30 105.15 31.15 26.15 21.15 187.65 178.45 169.30 160.15 150.95 141.80 132.65 123.45 114.30 105.15 5381 - 5385 160.70 151.50 142.35 133.20 124.00 114.85 105.70 31.45 26.45 21.45 188.20 179.00 169.85 160.70 151.50 142.35 133.20 124.00 114.85 105.70 5386 - 5390 161.25 152.05 142.90 133.75 124.55 115.40 106.25 31.75 26.75 21.75 188.75 179.55 170.40 161.25 152.05 142.90 133.75 124.55 115.40 106.25 5391 - 5395 161.80 152.60 143.45 134.30 125.10 115.95 106.80 32.05 27.05 22.05 189.30 180.10 170.95 161.80 152.60 143.45 134.30 125.10 115.95 106.80 5396 - 5400 162.35 153.15 144.00 134.85 125.65 116.50 107.35 32.35 27.35 22.35 189.85 180.65 171.50 162.35 153.15 144.00 134.85 125.65 116.50 107.35 5401 - 5405 162.90 153.70 144.55 135.40 126.20 117.05 107.90 32.65 27.65 22.65 190.40 181.20 172.05 162.90 153.70 144.55 135.40 126.20 117.05 107.90 5406 - 5410 163.45 154.25 145.10 135.95 126.75 117.60 108.45 32.95 27.95 22.95 190.95 181.75 172.60 163.45 154.25 145.10 135.95 126.75 117.60 108.45 5411 - 5415 164.00 154.80 145.65 136.50 127.30 118.15 109.00 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 5416 - 5420 164.55 155.35 146.20 137.05 127.85 118.70 109.55 100.35 28.55 23.55 192.05 182.85 173.70 164.55 155.35 146.20 137.05 127.85 118.70 109.55 5421 - 5425 165.10 155.90 146.75 137.60 128.40 119.25 110.10 100.90 28.85 23.85 192.60 183.40 174.25 165.10 155.90 146.75 137.60 128.40 119.25 110.10 5426 - 5430 165.65 156.45 147.30 138.15 128.95 119.80 110.65 101.45 29.15 24.15 193.15 183.95 174.80 165.65 156.45 147.30 138.15 128.95 119.80 110.65 5431 - 5435 166.20 157.00 147.85 138.70 129.50 120.35 111.20 102.00 29.45 24.45 193.70 184.50 175.35 166.20 157.00 147.85 138.70 129.50 120.35 111.20 5436 - 5440 166.75 157.55 148.40 139.25 130.05 120.90 111.75 102.55 29.75 24.75 194.25 185.05 175.90 166.75 157.55 148.40 139.25 130.05 120.90 111.75 5441 - 5445 167.30 158.10 148.95 139.80 130.60 121.45 112.30 103.10 30.05 25.05 194.80 185.60 176.45 167.30 158.10 148.95 139.80 130.60 121.45 112.30 5446 - 5450 167.85 158.65 149.50 140.35 131.15 122.00 112.85 103.65 30.35 25.35 195.35 186.15 177.00 167.85 158.65 149.50 140.35 131.15 122.00 112.85 5451 - 5455 168.40 159.20 150.05 140.90 131.70 122.55 113.40 104.20 30.65 25.65 195.90 186.70 177.55 168.40 159.20 150.05 140.90 131.70 122.55 113.40 5456 - 5460 168.95 159.75 150.60 141.45 132.25 123.10 113.95 104.75 30.95 25.95 196.45 187.25 178.10 168.95 159.75 150.60 141.45 132.25 123.10 113.95 5461 - 5465 169.50 160.30 151.15 142.00 132.80 123.65 114.50 105.30 31.25 26.25 197.00 187.80 178.65 169.50 160.30 151.15 142.00 132.80 123.65 114.50 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 - 5475 170.60 161.40 152.25 143.10 133.90 124.75 115.60 106.40 31.85 26.85 198.10 188.90 179.75 170.60 161.40 152.25 143.10 133.90 124.75 115.60 5476 - 5480 171.15 161.95 152.80 143.65 134.45 125.30 116.15 106.95 32.15 27.15 198.65 189.45 180.30 171.15 161.95 152.80 143.65 134.45 125.30 116.15 5481 - 5485 171.70 162.50 153.35 144.20 135.00 125.85 116.70 107.50 32.45 27.45 199.20 190.00 180.85 171.70 162.50 153.35 144.20 135.00 125.85 116.70 5486 - 5490 172.25 163.05 153.90 144.75 135.55 126.40 117.25 108.05 32.75 27.75 199.75 190.55 181.40 172.25 163.05 153.90 144.75 135.55 126.40 117.25 5491 - 5495 172.80 163.60 154.45 145.30 136.10 126.95 117.80 108.60 33.05 28.05 200.30 191.10 181.95 172.80 163.60 154.45 145.30 136.10 126.95 117.80 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 - 5525 176.10 166.90 157.75 148.60 139.40 130.25 121.10 111.90 102.75 29.85 203.60 194.40 185.25 176.10 166.90 157.75 148.60 139.40 130.25 121.10 5526 - 5530 176.65 167.45 158.30 149.15 139.95 130.80 121.65 112.45 103.30 30.15 204.15 194.95 185.80 176.65 167.45 158.30 149.15 139.95 130.80 121.65 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 - 5560 179.95 170.75 161.60 152.45 143.25 134.10 124.95 115.75 106.60 31.95 207.45 198.25 189.10 179.95 170.75 161.60 152.45 143.25 134.10 124.95 5561 - 5565 180.50 171.30 162.15 153.00 143.80 134.65 125.50 116.30 107.15 32.25 208.00 198.80 189.65 180.50 171.30 162.15 153.00 143.80 134.65 125.50 5566 - 5570 181.05 171.85 162.70 153.55 144.35 135.20 126.05 116.85 107.70 32.55 208.55 199.35 190.20 181.05 171.85 162.70 153.55 144.35 135.20 126.05 5571 - 5575 181.60 172.40 163.25 154.10 144.90 135.75 126.60 117.40 108.25 32.85 209.10 199.90 190.75 181.60 172.40 163.25 154.10 144.90 135.75 126.60 5576 - 5580 182.15 172.95 163.80 154.65 145.45 136.30 127.15 117.95 108.80 33.15 209.65 200.45 191.30 182.15 172.95 163.80 154.65 145.45 136.30 127.15 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

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KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

5586 - 5590 183.25 174.05 164.90 155.75 146.55 137.40 128.25 119.05 109.90 100.75 210.75 201.55 192.40 183.25 174.05 164.90 155.75 146.55 137.40 128.25 5591 - 5595 183.80 174.60 165.45 156.30 147.10 137.95 128.80 119.60 110.45 101.30 211.30 202.10 192.95 183.80 174.60 165.45 156.30 147.10 137.95 128.80 5596 - 5600 184.35 175.15 166.00 156.85 147.65 138.50 129.35 120.15 111.00 101.85 211.85 202.65 193.50 184.35 175.15 166.00 156.85 147.65 138.50 129.35 5601 - 5605 184.90 175.70 166.55 157.40 148.20 139.05 129.90 120.70 111.55 102.40 212.40 203.20 194.05 184.90 175.70 166.55 157.40 148.20 139.05 129.90 5606 - 5610 185.45 176.25 167.10 157.95 148.75 139.60 130.45 121.25 112.10 102.95 212.95 203.75 194.60 185.45 176.25 167.10 157.95 148.75 139.60 130.45 5611 - 5615 186.00 176.80 167.65 158.50 149.30 140.15 131.00 121.80 112.65 103.50 213.50 204.30 195.15 186.00 176.80 167.65 158.50 149.30 140.15 131.00 5616 - 5620 186.55 177.35 168.20 159.05 149.85 140.70 131.55 122.35 113.20 104.05 214.05 204.85 195.70 186.55 177.35 168.20 159.05 149.85 140.70 131.55 5621 - 5625 187.10 177.90 168.75 159.60 150.40 141.25 132.10 122.90 113.75 104.60 214.60 205.40 196.25 187.10 177.90 168.75 159.60 150.40 141.25 132.10 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 - 5665 191.50 182.30 173.15 164.00 154.80 145.65 136.50 127.30 118.15 109.00 219.00 209.80 200.65 191.50 182.30 173.15 164.00 154.80 145.65 136.50 5666 - 5670 192.05 182.85 173.70 164.55 155.35 146.20 137.05 127.85 118.70 109.55 219.55 210.35 201.20 192.05 182.85 173.70 164.55 155.35 146.20 137.05 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 - 5680 193.15 183.95 174.80 165.65 156.45 147.30 138.15 128.95 119.80 110.65 220.65 211.45 202.30 193.15 183.95 174.80 165.65 156.45 147.30 138.15 5681 - 5685 193.70 184.50 175.35 166.20 157.00 147.85 138.70 129.50 120.35 111.20 221.20 212.00 202.85 193.70 184.50 175.35 166.20 157.00 147.85 138.70 5686 - 5690 194.25 185.05 175.90 166.75 157.55 148.40 139.25 130.05 120.90 111.75 221.75 212.55 203.40 194.25 185.05 175.90 166.75 157.55 148.40 139.25 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 - 5700 195.35 186.15 177.00 167.85 158.65 149.50 140.35 131.15 122.00 112.85 222.85 213.65 204.50 195.35 186.15 177.00 167.85 158.65 149.50 140.35 5701 - 5705 195.90 186.70 177.55 168.40 159.20 150.05 140.90 131.70 122.55 113.40 223.40 214.20 205.05 195.90 186.70 177.55 168.40 159.20 150.05 140.90

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P.U. (A) 35

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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 - 5725 198.10 188.90 179.75 170.60 161.40 152.25 143.10 133.90 124.75 115.60 225.60 216.40 207.25 198.10 188.90 179.75 170.60 161.40 152.25 143.10 5726 - 5730 198.65 189.45 180.30 171.15 161.95 152.80 143.65 134.45 125.30 116.15 226.15 216.95 207.80 198.65 189.45 180.30 171.15 161.95 152.80 143.65 5731 - 5735 199.20 190.00 180.85 171.70 162.50 153.35 144.20 135.00 125.85 116.70 226.70 217.50 208.35 199.20 190.00 180.85 171.70 162.50 153.35 144.20 5736 - 5740 199.75 190.55 181.40 172.25 163.05 153.90 144.75 135.55 126.40 117.25 227.25 218.05 208.90 199.75 190.55 181.40 172.25 163.05 153.90 144.75 5741 - 5745 200.30 191.10 181.95 172.80 163.60 154.45 145.30 136.10 126.95 117.80 227.80 218.60 209.45 200.30 191.10 181.95 172.80 163.60 154.45 145.30 5746 - 5750 200.85 191.65 182.50 173.35 164.15 155.00 145.85 136.65 127.50 118.35 228.35 219.15 210.00 200.85 191.65 182.50 173.35 164.15 155.00 145.85 5751 - 5755 201.40 192.20 183.05 173.90 164.70 155.55 146.40 137.20 128.05 118.90 228.90 219.70 210.55 201.40 192.20 183.05 173.90 164.70 155.55 146.40 5756 - 5760 201.95 192.75 183.60 174.45 165.25 156.10 146.95 137.75 128.60 119.45 229.45 220.25 211.10 201.95 192.75 183.60 174.45 165.25 156.10 146.95 5761 - 5765 202.50 193.30 184.15 175.00 165.80 156.65 147.50 138.30 129.15 120.00 230.00 220.80 211.65 202.50 193.30 184.15 175.00 165.80 156.65 147.50 5766 - 5770 203.05 193.85 184.70 175.55 166.35 157.20 148.05 138.85 129.70 120.55 230.55 221.35 212.20 203.05 193.85 184.70 175.55 166.35 157.20 148.05 5771 - 5775 203.60 194.40 185.25 176.10 166.90 157.75 148.60 139.40 130.25 121.10 231.10 221.90 212.75 203.60 194.40 185.25 176.10 166.90 157.75 148.60 5776 - 5780 204.15 194.95 185.80 176.65 167.45 158.30 149.15 139.95 130.80 121.65 231.65 222.45 213.30 204.15 194.95 185.80 176.65 167.45 158.30 149.15 5781 - 5785 204.70 195.50 186.35 177.20 168.00 158.85 149.70 140.50 131.35 122.20 232.20 223.00 213.85 204.70 195.50 186.35 177.20 168.00 158.85 149.70 5786 - 5790 205.25 196.05 186.90 177.75 168.55 159.40 150.25 141.05 131.90 122.75 232.75 223.55 214.40 205.25 196.05 186.90 177.75 168.55 159.40 150.25 5791 - 5795 205.80 196.60 187.45 178.30 169.10 159.95 150.80 141.60 132.45 123.30 233.30 224.10 214.95 205.80 196.60 187.45 178.30 169.10 159.95 150.80 5796 - 5800 206.35 197.15 188.00 178.85 169.65 160.50 151.35 142.15 133.00 123.85 233.85 224.65 215.50 206.35 197.15 188.00 178.85 169.65 160.50 151.35 5801 - 5805 206.90 197.70 188.55 179.40 170.20 161.05 151.90 142.70 133.55 124.40 234.40 225.20 216.05 206.90 197.70 188.55 179.40 170.20 161.05 151.90 5806 - 5810 207.45 198.25 189.10 179.95 170.75 161.60 152.45 143.25 134.10 124.95 234.95 225.75 216.60 207.45 198.25 189.10 179.95 170.75 161.60 152.45 5811 - 5815 208.00 198.80 189.65 180.50 171.30 162.15 153.00 143.80 134.65 125.50 235.50 226.30 217.15 208.00 198.80 189.65 180.50 171.30 162.15 153.00 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 - 5825 209.10 199.90 190.75 181.60 172.40 163.25 154.10 144.90 135.75 126.60 236.60 227.40 218.25 209.10 199.90 190.75 181.60 172.40 163.25 154.10 5826 - 5830 209.65 200.45 191.30 182.15 172.95 163.80 154.65 145.45 136.30 127.15 237.15 227.95 218.80 209.65 200.45 191.30 182.15 172.95 163.80 154.65 5831 - 5835 210.20 201.00 191.85 182.70 173.50 164.35 155.20 146.00 136.85 127.70 237.80 228.50 219.35 210.20 201.00 191.85 182.70 173.50 164.35 155.20 5836 - 5840 210.75 201.55 192.40 183.25 174.05 164.90 155.75 146.55 137.40 128.25 238.75 229.05 219.90 210.75 201.55 192.40 183.25 174.05 164.90 155.75 5841 - 5845 211.30 202.10 192.95 183.80 174.60 165.45 156.30 147.10 137.95 128.80 239.70 229.60 220.45 211.30 202.10 192.95 183.80 174.60 165.45 156.30 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 - 5875 214.60 205.40 196.25 187.10 177.90 168.75 159.60 150.40 141.25 132.10 245.40 232.90 223.75 214.60 205.40 196.25 187.10 177.90 168.75 159.60 5876 - 5880 215.15 205.95 196.80 187.65 178.45 169.30 160.15 150.95 141.80 132.65 246.35 233.45 224.30 215.15 205.95 196.80 187.65 178.45 169.30 160.15 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 - 5910 218.45 209.25 200.10 190.95 181.75 172.60 163.45 154.25 145.10 135.95 252.05 236.75 227.60 218.45 209.25 200.10 190.95 181.75 172.60 163.45 5911 - 5915 219.00 209.80 200.65 191.50 182.30 173.15 164.00 154.80 145.65 136.50 253.00 237.30 228.15 219.00 209.80 200.65 191.50 182.30 173.15 164.00 5916 - 5920 219.55 210.35 201.20 192.05 182.85 173.70 164.55 155.35 146.20 137.05 253.95 238.15 228.70 219.55 210.35 201.20 192.05 182.85 173.70 164.55 5921 - 5925 220.10 210.90 201.75 192.60 183.40 174.25 165.10 155.90 146.75 137.60 254.90 239.10 229.25 220.10 210.90 201.75 192.60 183.40 174.25 165.10 5926 - 5930 220.65 211.45 202.30 193.15 183.95 174.80 165.65 156.45 147.30 138.15 255.85 240.05 229.80 220.65 211.45 202.30 193.15 183.95 174.80 165.65 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

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KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

5936 - 5940 221.75 212.55 203.40 194.25 185.05 175.90 166.75 157.55 148.40 139.25 257.75 241.95 230.90 221.75 212.55 203.40 194.25 185.05 175.90 166.75 5941 - 5945 222.30 213.10 203.95 194.80 185.60 176.45 167.30 158.10 148.95 139.80 258.70 242.90 231.45 222.30 213.10 203.95 194.80 185.60 176.45 167.30 5946 - 5950 222.85 213.65 204.50 195.35 186.15 177.00 167.85 158.65 149.50 140.35 259.65 243.85 232.00 222.85 213.65 204.50 195.35 186.15 177.00 167.85 5951 - 5955 223.40 214.20 205.05 195.90 186.70 177.55 168.40 159.20 150.05 140.90 260.60 244.80 232.55 223.40 214.20 205.05 195.90 186.70 177.55 168.40 5956 - 5960 223.95 214.75 205.60 196.45 187.25 178.10 168.95 159.75 150.60 141.45 261.55 245.75 233.10 223.95 214.75 205.60 196.45 187.25 178.10 168.95 5961 - 5965 224.50 215.30 206.15 197.00 187.80 178.65 169.50 160.30 151.15 142.00 262.50 246.70 233.65 224.50 215.30 206.15 197.00 187.80 178.65 169.50 5966 - 5970 225.05 215.85 206.70 197.55 188.35 179.20 170.05 160.85 151.70 142.55 263.45 247.65 234.20 225.05 215.85 206.70 197.55 188.35 179.20 170.05 5971 - 5975 225.60 216.40 207.25 198.10 188.90 179.75 170.60 161.40 152.25 143.10 264.40 248.60 234.75 225.60 216.40 207.25 198.10 188.90 179.75 170.60 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 - 6015 230.00 220.80 211.65 202.50 193.30 184.15 175.00 165.80 156.65 147.50 272.00 256.20 240.35 230.00 220.80 211.65 202.50 193.30 184.15 175.00 6016 - 6020 230.55 221.35 212.20 203.05 193.85 184.70 175.55 166.35 157.20 148.05 272.95 257.15 241.30 230.55 221.35 212.20 203.05 193.85 184.70 175.55 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 - 6030 231.65 222.45 213.30 204.15 194.95 185.80 176.65 167.45 158.30 149.15 274.85 259.05 243.20 231.65 222.45 213.30 204.15 194.95 185.80 176.65 6031 - 6035 232.20 223.00 213.85 204.70 195.50 186.35 177.20 168.00 158.85 149.70 275.80 260.00 244.15 232.20 223.00 213.85 204.70 195.50 186.35 177.20 6036 - 6040 232.75 223.55 214.40 205.25 196.05 186.90 177.75 168.55 159.40 150.25 276.75 260.95 245.10 232.75 223.55 214.40 205.25 196.05 186.90 177.75 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 - 6050 233.85 224.65 215.50 206.35 197.15 188.00 178.85 169.65 160.50 151.35 278.65 262.85 247.00 233.85 224.65 215.50 206.35 197.15 188.00 178.85 6051 - 6055 234.40 225.20 216.05 206.90 197.70 188.55 179.40 170.20 161.05 151.90 279.60 263.80 247.95 234.40 225.20 216.05 206.90 197.70 188.55 179.40

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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 - 6075 236.60 227.40 218.25 209.10 199.90 190.75 181.60 172.40 163.25 154.10 283.40 267.60 251.75 236.60 227.40 218.25 209.10 199.90 190.75 181.60 6076 - 6080 237.15 227.95 218.80 209.65 200.45 191.30 182.15 172.95 163.80 154.65 284.35 268.55 252.70 237.15 227.95 218.80 209.65 200.45 191.30 182.15 6081 - 6085 237.80 228.50 219.35 210.20 201.00 191.85 182.70 173.50 164.35 155.20 285.30 269.50 253.65 237.80 228.50 219.35 210.20 201.00 191.85 182.70 6086 - 6090 238.75 229.05 219.90 210.75 201.55 192.40 183.25 174.05 164.90 155.75 286.25 270.45 254.60 238.75 229.05 219.90 210.75 201.55 192.40 183.25 6091 - 6095 239.70 229.60 220.45 211.30 202.10 192.95 183.80 174.60 165.45 156.30 287.20 271.40 255.55 239.70 229.60 220.45 211.30 202.10 192.95 183.80 6096 - 6100 240.65 230.15 221.00 211.85 202.65 193.50 184.35 175.15 166.00 156.85 288.15 272.35 256.50 240.65 230.15 221.00 211.85 202.65 193.50 184.35 6101 - 6105 241.60 230.70 221.55 212.40 203.20 194.05 184.90 175.70 166.55 157.40 289.10 273.30 257.45 241.60 230.70 221.55 212.40 203.20 194.05 184.90 6106 - 6110 242.55 231.25 222.10 212.95 203.75 194.60 185.45 176.25 167.10 157.95 290.05 274.25 258.40 242.55 231.25 222.10 212.95 203.75 194.60 185.45 6111 - 6115 243.50 231.80 222.65 213.50 204.30 195.15 186.00 176.80 167.65 158.50 291.00 275.20 259.35 243.50 231.80 222.65 213.50 204.30 195.15 186.00 6116 - 6120 244.45 232.35 223.20 214.05 204.85 195.70 186.55 177.35 168.20 159.05 291.95 276.15 260.30 244.45 232.35 223.20 214.05 204.85 195.70 186.55 6121 - 6125 245.40 232.90 223.75 214.60 205.40 196.25 187.10 177.90 168.75 159.60 292.90 277.10 261.25 245.40 232.90 223.75 214.60 205.40 196.25 187.10 6126 - 6130 246.35 233.45 224.30 215.15 205.95 196.80 187.65 178.45 169.30 160.15 293.85 278.05 262.20 246.35 233.45 224.30 215.15 205.95 196.80 187.65 6131 - 6135 247.30 234.00 224.85 215.70 206.50 197.35 188.20 179.00 169.85 160.70 294.80 279.00 263.15 247.30 234.00 224.85 215.70 206.50 197.35 188.20 6136 - 6140 248.25 234.55 225.40 216.25 207.05 197.90 188.75 179.55 170.40 161.25 295.75 279.95 264.10 248.25 234.55 225.40 216.25 207.05 197.90 188.75 6141 - 6145 249.20 235.10 225.95 216.80 207.60 198.45 189.30 180.10 170.95 161.80 296.70 280.90 265.05 249.20 235.10 225.95 216.80 207.60 198.45 189.30 6146 - 6150 250.15 235.65 226.50 217.35 208.15 199.00 189.85 180.65 171.50 162.35 297.65 281.85 266.00 250.15 235.65 226.50 217.35 208.15 199.00 189.85 6151 - 6155 251.10 236.20 227.05 217.90 208.70 199.55 190.40 181.20 172.05 162.90 298.60 282.80 266.95 251.10 236.20 227.05 217.90 208.70 199.55 190.40 6156 - 6160 252.05 236.75 227.60 218.45 209.25 200.10 190.95 181.75 172.60 163.45 299.55 283.75 267.90 252.05 236.75 227.60 218.45 209.25 200.10 190.95 6161 - 6165 253.00 237.30 228.15 219.00 209.80 200.65 191.50 182.30 173.15 164.00 300.50 284.70 268.85 253.00 237.30 228.15 219.00 209.80 200.65 191.50 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 - 6175 254.90 239.10 229.25 220.10 210.90 201.75 192.60 183.40 174.25 165.10 302.40 286.60 270.75 254.90 239.10 229.25 220.10 210.90 201.75 192.60 6176 - 6180 255.85 240.05 229.80 220.65 211.45 202.30 193.15 183.95 174.80 165.65 303.35 287.55 271.70 255.85 240.05 229.80 220.65 211.45 202.30 193.15 6181 - 6185 256.80 241.00 230.35 221.20 212.00 202.85 193.70 184.50 175.35 166.20 304.30 288.50 272.65 256.80 241.00 230.35 221.20 212.00 202.85 193.70 6186 - 6190 257.75 241.95 230.90 221.75 212.55 203.40 194.25 185.05 175.90 166.75 305.25 289.45 273.60 257.75 241.95 230.90 221.75 212.55 203.40 194.25 6191 - 6195 258.70 242.90 231.45 222.30 213.10 203.95 194.80 185.60 176.45 167.30 306.20 290.40 274.55 258.70 242.90 231.45 222.30 213.10 203.95 194.80 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 - 6225 264.40 248.60 234.75 225.60 216.40 207.25 198.10 188.90 179.75 170.60 311.90 296.10 280.25 264.40 248.60 234.75 225.60 216.40 207.25 198.10 6226 - 6230 265.35 249.55 235.30 226.15 216.95 207.80 198.65 189.45 180.30 171.15 312.85 297.05 281.20 265.35 249.55 235.30 226.15 216.95 207.80 198.65 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 - 6260 271.05 255.25 239.40 229.45 220.25 211.10 201.95 192.75 183.60 174.45 318.55 302.75 286.90 271.05 255.25 239.40 229.45 220.25 211.10 201.95 6261 - 6265 272.00 256.20 240.35 230.00 220.80 211.65 202.50 193.30 184.15 175.00 319.50 303.70 287.85 272.00 256.20 240.35 230.00 220.80 211.65 202.50 6266 - 6270 272.95 257.15 241.30 230.55 221.35 212.20 203.05 193.85 184.70 175.55 320.45 304.65 288.80 272.95 257.15 241.30 230.55 221.35 212.20 203.05 6271 - 6275 273.90 258.10 242.25 231.10 221.90 212.75 203.60 194.40 185.25 176.10 321.40 305.60 289.75 273.90 258.10 242.25 231.10 221.90 212.75 203.60 6276 - 6280 274.85 259.05 243.20 231.65 222.45 213.30 204.15 194.95 185.80 176.65 322.35 306.55 290.70 274.85 259.05 243.20 231.65 222.45 213.30 204.15 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

124

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

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 - 6295 277.70 261.90 246.05 233.30 224.10 214.95 205.80 196.60 187.45 178.30 325.20 309.40 293.55 277.70 261.90 246.05 233.30 224.10 214.95 205.80 6296 - 6300 278.65 262.85 247.00 233.85 224.65 215.50 206.35 197.15 188.00 178.85 326.15 310.35 294.50 278.65 262.85 247.00 233.85 224.65 215.50 206.35 6301 - 6305 279.60 263.80 247.95 234.40 225.20 216.05 206.90 197.70 188.55 179.40 327.10 311.30 295.45 279.60 263.80 247.95 234.40 225.20 216.05 206.90 6306 - 6310 280.55 264.75 248.90 234.95 225.75 216.60 207.45 198.25 189.10 179.95 328.05 312.25 296.40 280.55 264.75 248.90 234.95 225.75 216.60 207.45 6311 - 6315 281.50 265.70 249.85 235.50 226.30 217.15 208.00 198.80 189.65 180.50 329.00 313.20 297.35 281.50 265.70 249.85 235.50 226.30 217.15 208.00 6316 - 6320 282.45 266.65 250.80 236.05 226.85 217.70 208.55 199.35 190.20 181.05 329.95 314.15 298.30 282.45 266.65 250.80 236.05 226.85 217.70 208.55 6321 - 6325 283.40 267.60 251.75 236.60 227.40 218.25 209.10 199.90 190.75 181.60 330.90 315.10 299.25 283.40 267.60 251.75 236.60 227.40 218.25 209.10 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 - 6365 291.00 275.20 259.35 243.50 231.80 222.65 213.50 204.30 195.15 186.00 338.50 322.70 306.85 291.00 275.20 259.35 243.50 231.80 222.65 213.50 6366 - 6370 291.95 276.15 260.30 244.45 232.35 223.20 214.05 204.85 195.70 186.55 339.45 323.65 307.80 291.95 276.15 260.30 244.45 232.35 223.20 214.05 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 - 6380 293.85 278.05 262.20 246.35 233.45 224.30 215.15 205.95 196.80 187.65 341.35 325.55 309.70 293.85 278.05 262.20 246.35 233.45 224.30 215.15 6381 - 6385 294.80 279.00 263.15 247.30 234.00 224.85 215.70 206.50 197.35 188.20 342.30 326.50 310.65 294.80 279.00 263.15 247.30 234.00 224.85 215.70 6386 - 6390 295.75 279.95 264.10 248.25 234.55 225.40 216.25 207.05 197.90 188.75 343.25 327.45 311.60 295.75 279.95 264.10 248.25 234.55 225.40 216.25 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 - 6400 297.65 281.85 266.00 250.15 235.65 226.50 217.35 208.15 199.00 189.85 345.15 329.35 313.50 297.65 281.85 266.00 250.15 235.65 226.50 217.35 6401 - 6405 298.60 282.80 266.95 251.10 236.20 227.05 217.90 208.70 199.55 190.40 346.10 330.30 314.45 298.60 282.80 266.95 251.10 236.20 227.05 217.90

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P.U. (A) 35

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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 - 6425 302.40 286.60 270.75 254.90 239.10 229.25 220.10 210.90 201.75 192.60 349.90 334.10 318.25 302.40 286.60 270.75 254.90 239.10 229.25 220.10 6426 - 6430 303.35 287.55 271.70 255.85 240.05 229.80 220.65 211.45 202.30 193.15 350.85 335.05 319.20 303.35 287.55 271.70 255.85 240.05 229.80 220.65 6431 - 6435 304.30 288.50 272.65 256.80 241.00 230.35 221.20 212.00 202.85 193.70 351.80 336.00 320.15 304.30 288.50 272.65 256.80 241.00 230.35 221.20 6436 - 6440 305.25 289.45 273.60 257.75 241.95 230.90 221.75 212.55 203.40 194.25 352.75 336.95 321.10 305.25 289.45 273.60 257.75 241.95 230.90 221.75 6441 - 6445 306.20 290.40 274.55 258.70 242.90 231.45 222.30 213.10 203.95 194.80 353.70 337.90 322.05 306.20 290.40 274.55 258.70 242.90 231.45 222.30 6446 - 6450 307.15 291.35 275.50 259.65 243.85 232.00 222.85 213.65 204.50 195.35 354.65 338.85 323.00 307.15 291.35 275.50 259.65 243.85 232.00 222.85 6451 - 6455 308.10 292.30 276.45 260.60 244.80 232.55 223.40 214.20 205.05 195.90 355.60 339.80 323.95 308.10 292.30 276.45 260.60 244.80 232.55 223.40 6456 - 6460 309.05 293.25 277.40 261.55 245.75 233.10 223.95 214.75 205.60 196.45 356.55 340.75 324.90 309.05 293.25 277.40 261.55 245.75 233.10 223.95 6461 - 6465 310.00 294.20 278.35 262.50 246.70 233.65 224.50 215.30 206.15 197.00 357.50 341.70 325.85 310.00 294.20 278.35 262.50 246.70 233.65 224.50 6466 - 6470 310.95 295.15 279.30 263.45 247.65 234.20 225.05 215.85 206.70 197.55 358.45 342.65 326.80 310.95 295.15 279.30 263.45 247.65 234.20 225.05 6471 - 6475 311.90 296.10 280.25 264.40 248.60 234.75 225.60 216.40 207.25 198.10 359.40 343.60 327.75 311.90 296.10 280.25 264.40 248.60 234.75 225.60 6476 - 6480 312.85 297.05 281.20 265.35 249.55 235.30 226.15 216.95 207.80 198.65 360.35 344.55 328.70 312.85 297.05 281.20 265.35 249.55 235.30 226.15 6481 - 6485 313.80 298.00 282.15 266.30 250.50 235.85 226.70 217.50 208.35 199.20 361.30 345.50 329.65 313.80 298.00 282.15 266.30 250.50 235.85 226.70 6486 - 6490 314.75 298.95 283.10 267.25 251.45 236.40 227.25 218.05 208.90 199.75 362.25 346.45 330.60 314.75 298.95 283.10 267.25 251.45 236.40 227.25 6491 - 6495 315.70 299.90 284.05 268.20 252.40 236.95 227.80 218.60 209.45 200.30 363.20 347.40 331.55 315.70 299.90 284.05 268.20 252.40 236.95 227.80 6496 - 6500 316.65 300.85 285.00 269.15 253.35 237.50 228.35 219.15 210.00 200.85 364.15 348.35 332.50 316.65 300.85 285.00 269.15 253.35 237.50 228.35 6501 - 6505 317.60 301.80 285.95 270.10 254.30 238.45 228.90 219.70 210.55 201.40 365.10 349.30 333.45 317.60 301.80 285.95 270.10 254.30 238.45 228.90 6506 - 6510 318.55 302.75 286.90 271.05 255.25 239.40 229.45 220.25 211.10 201.95 366.05 350.25 334.40 318.55 302.75 286.90 271.05 255.25 239.40 229.45 6511 - 6515 319.50 303.70 287.85 272.00 256.20 240.35 230.00 220.80 211.65 202.50 367.00 351.20 335.35 319.50 303.70 287.85 272.00 256.20 240.35 230.00 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 - 6525 321.40 305.60 289.75 273.90 258.10 242.25 231.10 221.90 212.75 203.60 368.90 353.10 337.25 321.40 305.60 289.75 273.90 258.10 242.25 231.10 6526 - 6530 322.35 306.55 290.70 274.85 259.05 243.20 231.65 222.45 213.30 204.15 369.85 354.05 338.20 322.35 306.55 290.70 274.85 259.05 243.20 231.65 6531 - 6535 323.30 307.50 291.65 275.80 260.00 244.15 232.20 223.00 213.85 204.70 370.80 355.00 339.15 323.30 307.50 291.65 275.80 260.00 244.15 232.20 6536 - 6540 324.25 308.45 292.60 276.75 260.95 245.10 232.75 223.55 214.40 205.25 371.75 355.95 340.10 324.25 308.45 292.60 276.75 260.95 245.10 232.75 6541 - 6545 325.20 309.40 293.55 277.70 261.90 246.05 233.30 224.10 214.95 205.80 372.70 356.90 341.05 325.20 309.40 293.55 277.70 261.90 246.05 233.30 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 - 6575 330.90 315.10 299.25 283.40 267.60 251.75 236.60 227.40 218.25 209.10 378.40 362.60 346.75 330.90 315.10 299.25 283.40 267.60 251.75 236.60 6576 - 6580 331.85 316.05 300.20 284.35 268.55 252.70 237.15 227.95 218.80 209.65 379.35 363.55 347.70 331.85 316.05 300.20 284.35 268.55 252.70 237.15 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 - 6610 337.55 321.75 305.90 290.05 274.25 258.40 242.55 231.25 222.10 212.95 385.05 369.25 353.40 337.55 321.75 305.90 290.05 274.25 258.40 242.55 6611 - 6615 338.50 322.70 306.85 291.00 275.20 259.35 243.50 231.80 222.65 213.50 386.00 370.20 354.35 338.50 322.70 306.85 291.00 275.20 259.35 243.50 6616 - 6620 339.45 323.65 307.80 291.95 276.15 260.30 244.45 232.35 223.20 214.05 386.95 371.15 355.30 339.45 323.65 307.80 291.95 276.15 260.30 244.45 6621 - 6625 340.40 324.60 308.75 292.90 277.10 261.25 245.40 232.90 223.75 214.60 387.90 372.10 356.25 340.40 324.60 308.75 292.90 277.10 261.25 245.40 6626 - 6630 341.35 325.55 309.70 293.85 278.05 262.20 246.35 233.45 224.30 215.15 388.85 373.05 357.20 341.35 325.55 309.70 293.85 278.05 262.20 246.35 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

126

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

6636 - 6640 343.25 327.45 311.60 295.75 279.95 264.10 248.25 234.55 225.40 216.25 390.75 374.95 359.10 343.25 327.45 311.60 295.75 279.95 264.10 248.25 6641 - 6645 344.20 328.40 312.55 296.70 280.90 265.05 249.20 235.10 225.95 216.80 391.70 375.90 360.05 344.20 328.40 312.55 296.70 280.90 265.05 249.20 6646 - 6650 345.15 329.35 313.50 297.65 281.85 266.00 250.15 235.65 226.50 217.35 392.65 376.85 361.00 345.15 329.35 313.50 297.65 281.85 266.00 250.15 6651 - 6655 346.10 330.30 314.45 298.60 282.80 266.95 251.10 236.20 227.05 217.90 393.60 377.80 361.95 346.10 330.30 314.45 298.60 282.80 266.95 251.10 6656 - 6660 347.05 331.25 315.40 299.55 283.75 267.90 252.05 236.75 227.60 218.45 394.55 378.75 362.90 347.05 331.25 315.40 299.55 283.75 267.90 252.05 6661 - 6665 348.00 332.20 316.35 300.50 284.70 268.85 253.00 237.30 228.15 219.00 395.50 379.70 363.85 348.00 332.20 316.35 300.50 284.70 268.85 253.00 6666 - 6670 348.95 333.15 317.30 301.45 285.65 269.80 253.95 238.15 228.70 219.55 396.45 380.65 364.80 348.95 333.15 317.30 301.45 285.65 269.80 253.95 6671 - 6675 349.90 334.10 318.25 302.40 286.60 270.75 254.90 239.10 229.25 220.10 397.40 381.60 365.75 349.90 334.10 318.25 302.40 286.60 270.75 254.90 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 - 6715 357.50 341.70 325.85 310.00 294.20 278.35 262.50 246.70 233.65 224.50 405.00 389.20 373.35 357.50 341.70 325.85 310.00 294.20 278.35 262.50 6716 - 6720 358.45 342.65 326.80 310.95 295.15 279.30 263.45 247.65 234.20 225.05 405.95 390.15 374.30 358.45 342.65 326.80 310.95 295.15 279.30 263.45 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 - 6730 360.35 344.55 328.70 312.85 297.05 281.20 265.35 249.55 235.30 226.15 407.85 392.05 376.20 360.35 344.55 328.70 312.85 297.05 281.20 265.35 6731 - 6735 361.30 345.50 329.65 313.80 298.00 282.15 266.30 250.50 235.85 226.70 408.80 393.00 377.15 361.30 345.50 329.65 313.80 298.00 282.15 266.30 6736 - 6740 362.25 346.45 330.60 314.75 298.95 283.10 267.25 251.45 236.40 227.25 409.75 393.95 378.10 362.25 346.45 330.60 314.75 298.95 283.10 267.25 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 - 6750 364.15 348.35 332.50 316.65 300.85 285.00 269.15 253.35 237.50 228.35 411.65 395.85 380.00 364.15 348.35 332.50 316.65 300.85 285.00 269.15 6751 - 6755 365.10 349.30 333.45 317.60 301.80 285.95 270.10 254.30 238.45 228.90 412.60 396.80 380.95 365.10 349.30 333.45 317.60 301.80 285.95 270.10

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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 - 6775 368.90 353.10 337.25 321.40 305.60 289.75 273.90 258.10 242.25 231.10 416.40 400.60 384.75 368.90 353.10 337.25 321.40 305.60 289.75 273.90 6776 - 6780 369.85 354.05 338.20 322.35 306.55 290.70 274.85 259.05 243.20 231.65 417.35 401.55 385.70 369.85 354.05 338.20 322.35 306.55 290.70 274.85 6781 - 6785 370.80 355.00 339.15 323.30 307.50 291.65 275.80 260.00 244.15 232.20 418.30 402.50 386.65 370.80 355.00 339.15 323.30 307.50 291.65 275.80 6786 - 6790 371.75 355.95 340.10 324.25 308.45 292.60 276.75 260.95 245.10 232.75 419.25 403.45 387.60 371.75 355.95 340.10 324.25 308.45 292.60 276.75 6791 - 6795 372.70 356.90 341.05 325.20 309.40 293.55 277.70 261.90 246.05 233.30 420.20 404.40 388.55 372.70 356.90 341.05 325.20 309.40 293.55 277.70 6796 - 6800 373.65 357.85 342.00 326.15 310.35 294.50 278.65 262.85 247.00 233.85 421.15 405.35 389.50 373.65 357.85 342.00 326.15 310.35 294.50 278.65 6801 - 6805 374.60 358.80 342.95 327.10 311.30 295.45 279.60 263.80 247.95 234.40 422.10 406.30 390.45 374.60 358.80 342.95 327.10 311.30 295.45 279.60 6806 - 6810 375.55 359.75 343.90 328.05 312.25 296.40 280.55 264.75 248.90 234.95 423.05 407.25 391.40 375.55 359.75 343.90 328.05 312.25 296.40 280.55 6811 - 6815 376.50 360.70 344.85 329.00 313.20 297.35 281.50 265.70 249.85 235.50 424.00 408.20 392.35 376.50 360.70 344.85 329.00 313.20 297.35 281.50 6816 - 6820 377.45 361.65 345.80 329.95 314.15 298.30 282.45 266.65 250.80 236.05 424.95 409.15 393.30 377.45 361.65 345.80 329.95 314.15 298.30 282.45 6821 - 6825 378.40 362.60 346.75 330.90 315.10 299.25 283.40 267.60 251.75 236.60 425.90 410.10 394.25 378.40 362.60 346.75 330.90 315.10 299.25 283.40 6826 - 6830 379.35 363.55 347.70 331.85 316.05 300.20 284.35 268.55 252.70 237.15 426.85 411.05 395.20 379.35 363.55 347.70 331.85 316.05 300.20 284.35 6831 - 6835 380.30 364.50 348.65 332.80 317.00 301.15 285.30 269.50 253.65 237.80 427.80 412.00 396.15 380.30 364.50 348.65 332.80 317.00 301.15 285.30 6836 - 6840 381.25 365.45 349.60 333.75 317.95 302.10 286.25 270.45 254.60 238.75 428.75 412.95 397.10 381.25 365.45 349.60 333.75 317.95 302.10 286.25 6841 - 6845 382.20 366.40 350.55 334.70 318.90 303.05 287.20 271.40 255.55 239.70 429.70 413.90 398.05 382.20 366.40 350.55 334.70 318.90 303.05 287.20 6846 - 6850 383.15 367.35 351.50 335.65 319.85 304.00 288.15 272.35 256.50 240.65 430.65 414.85 399.00 383.15 367.35 351.50 335.65 319.85 304.00 288.15 6851 - 6855 384.10 368.30 352.45 336.60 320.80 304.95 289.10 273.30 257.45 241.60 431.60 415.80 399.95 384.10 368.30 352.45 336.60 320.80 304.95 289.10 6856 - 6860 385.05 369.25 353.40 337.55 321.75 305.90 290.05 274.25 258.40 242.55 432.55 416.75 400.90 385.05 369.25 353.40 337.55 321.75 305.90 290.05 6861 - 6865 386.00 370.20 354.35 338.50 322.70 306.85 291.00 275.20 259.35 243.50 433.50 417.70 401.85 386.00 370.20 354.35 338.50 322.70 306.85 291.00 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 - 6875 387.90 372.10 356.25 340.40 324.60 308.75 292.90 277.10 261.25 245.40 435.40 419.60 403.75 387.90 372.10 356.25 340.40 324.60 308.75 292.90 6876 - 6880 388.85 373.05 357.20 341.35 325.55 309.70 293.85 278.05 262.20 246.35 436.35 420.55 404.70 388.85 373.05 357.20 341.35 325.55 309.70 293.85 6881 - 6885 389.80 374.00 358.15 342.30 326.50 310.65 294.80 279.00 263.15 247.30 437.30 421.50 405.65 389.80 374.00 358.15 342.30 326.50 310.65 294.80 6886 - 6890 390.75 374.95 359.10 343.25 327.45 311.60 295.75 279.95 264.10 248.25 438.25 422.45 406.60 390.75 374.95 359.10 343.25 327.45 311.60 295.75 6891 - 6895 391.70 375.90 360.05 344.20 328.40 312.55 296.70 280.90 265.05 249.20 439.20 423.40 407.55 391.70 375.90 360.05 344.20 328.40 312.55 296.70 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 - 6925 397.40 381.60 365.75 349.90 334.10 318.25 302.40 286.60 270.75 254.90 444.90 429.10 413.25 397.40 381.60 365.75 349.90 334.10 318.25 302.40 6926 - 6930 398.35 382.55 366.70 350.85 335.05 319.20 303.35 287.55 271.70 255.85 445.85 430.05 414.20 398.35 382.55 366.70 350.85 335.05 319.20 303.35 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 - 6960 404.05 388.25 372.40 356.55 340.75 324.90 309.05 293.25 277.40 261.55 451.55 435.75 419.90 404.05 388.25 372.40 356.55 340.75 324.90 309.05 6961 - 6965 405.00 389.20 373.35 357.50 341.70 325.85 310.00 294.20 278.35 262.50 452.50 436.70 420.85 405.00 389.20 373.35 357.50 341.70 325.85 310.00 6966 - 6970 405.95 390.15 374.30 358.45 342.65 326.80 310.95 295.15 279.30 263.45 453.45 437.65 421.80 405.95 390.15 374.30 358.45 342.65 326.80 310.95 6971 - 6975 406.90 391.10 375.25 359.40 343.60 327.75 311.90 296.10 280.25 264.40 454.40 438.60 422.75 406.90 391.10 375.25 359.40 343.60 327.75 311.90 6976 - 6980 407.85 392.05 376.20 360.35 344.55 328.70 312.85 297.05 281.20 265.35 455.35 439.55 423.70 407.85 392.05 376.20 360.35 344.55 328.70 312.85 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

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KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

6986 - 6990 409.75 393.95 378.10 362.25 346.45 330.60 314.75 298.95 283.10 267.25 457.25 441.45 425.60 409.75 393.95 378.10 362.25 346.45 330.60 314.75 6991 - 6995 410.70 394.90 379.05 363.20 347.40 331.55 315.70 299.90 284.05 268.20 458.20 442.40 426.55 410.70 394.90 379.05 363.20 347.40 331.55 315.70 6996 - 7000 411.65 395.85 380.00 364.15 348.35 332.50 316.65 300.85 285.00 269.15 459.15 443.35 427.50 411.65 395.85 380.00 364.15 348.35 332.50 316.65 7001 - 7005 412.60 396.80 380.95 365.10 349.30 333.45 317.60 301.80 285.95 270.10 460.10 444.30 428.45 412.60 396.80 380.95 365.10 349.30 333.45 317.60 7006 - 7010 413.55 397.75 381.90 366.05 350.25 334.40 318.55 302.75 286.90 271.05 461.05 445.25 429.40 413.55 397.75 381.90 366.05 350.25 334.40 318.55 7011 - 7015 414.50 398.70 382.85 367.00 351.20 335.35 319.50 303.70 287.85 272.00 462.00 446.20 430.35 414.50 398.70 382.85 367.00 351.20 335.35 319.50 7016 - 7020 415.45 399.65 383.80 367.95 352.15 336.30 320.45 304.65 288.80 272.95 462.95 447.15 431.30 415.45 399.65 383.80 367.95 352.15 336.30 320.45 7021 - 7025 416.40 400.60 384.75 368.90 353.10 337.25 321.40 305.60 289.75 273.90 463.90 448.10 432.25 416.40 400.60 384.75 368.90 353.10 337.25 321.40 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 - 7065 424.00 408.20 392.35 376.50 360.70 344.85 329.00 313.20 297.35 281.50 471.50 455.70 439.85 424.00 408.20 392.35 376.50 360.70 344.85 329.00 7066 - 7070 424.95 409.15 393.30 377.45 361.65 345.80 329.95 314.15 298.30 282.45 472.45 456.65 440.80 424.95 409.15 393.30 377.45 361.65 345.80 329.95 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 - 7080 426.85 411.05 395.20 379.35 363.55 347.70 331.85 316.05 300.20 284.35 474.35 458.55 442.70 426.85 411.05 395.20 379.35 363.55 347.70 331.85 7081 - 7085 427.80 412.00 396.15 380.30 364.50 348.65 332.80 317.00 301.15 285.30 475.30 459.50 443.65 427.80 412.00 396.15 380.30 364.50 348.65 332.80 7086 - 7090 428.75 412.95 397.10 381.25 365.45 349.60 333.75 317.95 302.10 286.25 476.25 460.45 444.60 428.75 412.95 397.10 381.25 365.45 349.60 333.75 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 - 7100 430.65 414.85 399.00 383.15 367.35 351.50 335.65 319.85 304.00 288.15 478.15 462.35 446.50 430.65 414.85 399.00 383.15 367.35 351.50 335.65 7101 - 7105 431.60 415.80 399.95 384.10 368.30 352.45 336.60 320.80 304.95 289.10 479.10 463.30 447.45 431.60 415.80 399.95 384.10 368.30 352.45 336.60

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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 - 7125 435.40 419.60 403.75 387.90 372.10 356.25 340.40 324.60 308.75 292.90 482.90 467.10 451.25 435.40 419.60 403.75 387.90 372.10 356.25 340.40 7126 - 7130 436.35 420.55 404.70 388.85 373.05 357.20 341.35 325.55 309.70 293.85 483.85 468.05 452.20 436.35 420.55 404.70 388.85 373.05 357.20 341.35 7131 - 7135 437.30 421.50 405.65 389.80 374.00 358.15 342.30 326.50 310.65 294.80 484.80 469.00 453.15 437.30 421.50 405.65 389.80 374.00 358.15 342.30 7136 - 7140 438.25 422.45 406.60 390.75 374.95 359.10 343.25 327.45 311.60 295.75 485.75 469.95 454.10 438.25 422.45 406.60 390.75 374.95 359.10 343.25 7141 - 7145 439.20 423.40 407.55 391.70 375.90 360.05 344.20 328.40 312.55 296.70 486.70 470.90 455.05 439.20 423.40 407.55 391.70 375.90 360.05 344.20 7146 - 7150 440.15 424.35 408.50 392.65 376.85 361.00 345.15 329.35 313.50 297.65 487.65 471.85 456.00 440.15 424.35 408.50 392.65 376.85 361.00 345.15 7151 - 7155 441.10 425.30 409.45 393.60 377.80 361.95 346.10 330.30 314.45 298.60 488.60 472.80 456.95 441.10 425.30 409.45 393.60 377.80 361.95 346.10 7156 - 7160 442.05 426.25 410.40 394.55 378.75 362.90 347.05 331.25 315.40 299.55 489.55 473.75 457.90 442.05 426.25 410.40 394.55 378.75 362.90 347.05 7161 - 7165 443.00 427.20 411.35 395.50 379.70 363.85 348.00 332.20 316.35 300.50 490.50 474.70 458.85 443.00 427.20 411.35 395.50 379.70 363.85 348.00 7166 - 7170 443.95 428.15 412.30 396.45 380.65 364.80 348.95 333.15 317.30 301.45 491.45 475.65 459.80 443.95 428.15 412.30 396.45 380.65 364.80 348.95 7171 - 7175 444.90 429.10 413.25 397.40 381.60 365.75 349.90 334.10 318.25 302.40 492.40 476.60 460.75 444.90 429.10 413.25 397.40 381.60 365.75 349.90 7176 - 7180 445.85 430.05 414.20 398.35 382.55 366.70 350.85 335.05 319.20 303.35 493.35 477.55 461.70 445.85 430.05 414.20 398.35 382.55 366.70 350.85 7181 - 7185 446.80 431.00 415.15 399.30 383.50 367.65 351.80 336.00 320.15 304.30 494.30 478.50 462.65 446.80 431.00 415.15 399.30 383.50 367.65 351.80 7186 - 7190 447.75 431.95 416.10 400.25 384.45 368.60 352.75 336.95 321.10 305.25 495.25 479.45 463.60 447.75 431.95 416.10 400.25 384.45 368.60 352.75 7191 - 7195 448.70 432.90 417.05 401.20 385.40 369.55 353.70 337.90 322.05 306.20 496.20 480.40 464.55 448.70 432.90 417.05 401.20 385.40 369.55 353.70 7196 - 7200 449.65 433.85 418.00 402.15 386.35 370.50 354.65 338.85 323.00 307.15 497.15 481.35 465.50 449.65 433.85 418.00 402.15 386.35 370.50 354.65 7201 - 7205 450.60 434.80 418.95 403.10 387.30 371.45 355.60 339.80 323.95 308.10 498.10 482.30 466.45 450.60 434.80 418.95 403.10 387.30 371.45 355.60 7206 - 7210 451.55 435.75 419.90 404.05 388.25 372.40 356.55 340.75 324.90 309.05 499.05 483.25 467.40 451.55 435.75 419.90 404.05 388.25 372.40 356.55 7211 - 7215 452.50 436.70 420.85 405.00 389.20 373.35 357.50 341.70 325.85 310.00 500.00 484.20 468.35 452.50 436.70 420.85 405.00 389.20 373.35 357.50 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 - 7225 454.40 438.60 422.75 406.90 391.10 375.25 359.40 343.60 327.75 311.90 501.90 486.10 470.25 454.40 438.60 422.75 406.90 391.10 375.25 359.40 7226 - 7230 455.35 439.55 423.70 407.85 392.05 376.20 360.35 344.55 328.70 312.85 502.85 487.05 471.20 455.35 439.55 423.70 407.85 392.05 376.20 360.35 7231 - 7235 456.30 440.50 424.65 408.80 393.00 377.15 361.30 345.50 329.65 313.80 503.80 488.00 472.15 456.30 440.50 424.65 408.80 393.00 377.15 361.30 7236 - 7240 457.25 441.45 425.60 409.75 393.95 378.10 362.25 346.45 330.60 314.75 504.75 488.95 473.10 457.25 441.45 425.60 409.75 393.95 378.10 362.25 7241 - 7245 458.20 442.40 426.55 410.70 394.90 379.05 363.20 347.40 331.55 315.70 505.70 489.90 474.05 458.20 442.40 426.55 410.70 394.90 379.05 363.20 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 - 7275 463.90 448.10 432.25 416.40 400.60 384.75 368.90 353.10 337.25 321.40 511.40 495.60 479.75 463.90 448.10 432.25 416.40 400.60 384.75 368.90 7276 - 7280 464.85 449.05 433.20 417.35 401.55 385.70 369.85 354.05 338.20 322.35 512.35 496.55 480.70 464.85 449.05 433.20 417.35 401.55 385.70 369.85 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 - 7310 470.55 454.75 438.90 423.05 407.25 391.40 375.55 359.75 343.90 328.05 518.05 502.25 486.40 470.55 454.75 438.90 423.05 407.25 391.40 375.55 7311 - 7315 471.50 455.70 439.85 424.00 408.20 392.35 376.50 360.70 344.85 329.00 519.00 503.20 487.35 471.50 455.70 439.85 424.00 408.20 392.35 376.50 7316 - 7320 472.45 456.65 440.80 424.95 409.15 393.30 377.45 361.65 345.80 329.95 519.95 504.15 488.30 472.45 456.65 440.80 424.95 409.15 393.30 377.45 7321 - 7325 473.40 457.60 441.75 425.90 410.10 394.25 378.40 362.60 346.75 330.90 520.90 505.10 489.25 473.40 457.60 441.75 425.90 410.10 394.25 378.40 7326 - 7330 474.35 458.55 442.70 426.85 411.05 395.20 379.35 363.55 347.70 331.85 521.85 506.05 490.20 474.35 458.55 442.70 426.85 411.05 395.20 379.35 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

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KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

7336 - 7340 476.25 460.45 444.60 428.75 412.95 397.10 381.25 365.45 349.60 333.75 523.75 507.95 492.10 476.25 460.45 444.60 428.75 412.95 397.10 381.25 7341 - 7345 477.20 461.40 445.55 429.70 413.90 398.05 382.20 366.40 350.55 334.70 524.70 508.90 493.05 477.20 461.40 445.55 429.70 413.90 398.05 382.20 7346 - 7350 478.15 462.35 446.50 430.65 414.85 399.00 383.15 367.35 351.50 335.65 525.65 509.85 494.00 478.15 462.35 446.50 430.65 414.85 399.00 383.15 7351 - 7355 479.10 463.30 447.45 431.60 415.80 399.95 384.10 368.30 352.45 336.60 526.60 510.80 494.95 479.10 463.30 447.45 431.60 415.80 399.95 384.10 7356 - 7360 480.05 464.25 448.40 432.55 416.75 400.90 385.05 369.25 353.40 337.55 527.55 511.75 495.90 480.05 464.25 448.40 432.55 416.75 400.90 385.05 7361 - 7365 481.00 465.20 449.35 433.50 417.70 401.85 386.00 370.20 354.35 338.50 528.50 512.70 496.85 481.00 465.20 449.35 433.50 417.70 401.85 386.00 7366 - 7370 481.95 466.15 450.30 434.45 418.65 402.80 386.95 371.15 355.30 339.45 529.45 513.65 497.80 481.95 466.15 450.30 434.45 418.65 402.80 386.95 7371 - 7375 482.90 467.10 451.25 435.40 419.60 403.75 387.90 372.10 356.25 340.40 530.40 514.60 498.75 482.90 467.10 451.25 435.40 419.60 403.75 387.90 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 - 7415 490.50 474.70 458.85 443.00 427.20 411.35 395.50 379.70 363.85 348.00 538.00 522.20 506.35 490.50 474.70 458.85 443.00 427.20 411.35 395.50 7416 - 7420 491.45 475.65 459.80 443.95 428.15 412.30 396.45 380.65 364.80 348.95 538.95 523.15 507.30 491.45 475.65 459.80 443.95 428.15 412.30 396.45 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 - 7430 493.35 477.55 461.70 445.85 430.05 414.20 398.35 382.55 366.70 350.85 540.85 525.05 509.20 493.35 477.55 461.70 445.85 430.05 414.20 398.35 7431 - 7435 494.30 478.50 462.65 446.80 431.00 415.15 399.30 383.50 367.65 351.80 541.80 526.00 510.15 494.30 478.50 462.65 446.80 431.00 415.15 399.30 7436 - 7440 495.25 479.45 463.60 447.75 431.95 416.10 400.25 384.45 368.60 352.75 542.75 526.95 511.10 495.25 479.45 463.60 447.75 431.95 416.10 400.25 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 - 7450 497.15 481.35 465.50 449.65 433.85 418.00 402.15 386.35 370.50 354.65 544.65 528.85 513.00 497.15 481.35 465.50 449.65 433.85 418.00 402.15 7451 - 7455 498.10 482.30 466.45 450.60 434.80 418.95 403.10 387.30 371.45 355.60 545.60 529.80 513.95 498.10 482.30 466.45 450.60 434.80 418.95 403.10

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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 - 7475 501.90 486.10 470.25 454.40 438.60 422.75 406.90 391.10 375.25 359.40 549.40 533.60 517.75 501.90 486.10 470.25 454.40 438.60 422.75 406.90 7476 - 7480 502.85 487.05 471.20 455.35 439.55 423.70 407.85 392.05 376.20 360.35 550.35 534.55 518.70 502.85 487.05 471.20 455.35 439.55 423.70 407.85 7481 - 7485 503.80 488.00 472.15 456.30 440.50 424.65 408.80 393.00 377.15 361.30 551.30 535.50 519.65 503.80 488.00 472.15 456.30 440.50 424.65 408.80 7486 - 7490 504.75 488.95 473.10 457.25 441.45 425.60 409.75 393.95 378.10 362.25 552.25 536.45 520.60 504.75 488.95 473.10 457.25 441.45 425.60 409.75 7491 - 7495 505.70 489.90 474.05 458.20 442.40 426.55 410.70 394.90 379.05 363.20 553.20 537.40 521.55 505.70 489.90 474.05 458.20 442.40 426.55 410.70 7496 - 7500 506.65 490.85 475.00 459.15 443.35 427.50 411.65 395.85 380.00 364.15 554.15 538.35 522.50 506.65 490.85 475.00 459.15 443.35 427.50 411.65 7501 - 7505 507.60 491.80 475.95 460.10 444.30 428.45 412.60 396.80 380.95 365.10 555.35 539.30 523.45 507.60 491.80 475.95 460.10 444.30 428.45 412.60 7506 - 7510 508.55 492.75 476.90 461.05 445.25 429.40 413.55 397.75 381.90 366.05 556.55 540.25 524.40 508.55 492.75 476.90 461.05 445.25 429.40 413.55 7511 - 7515 509.50 493.70 477.85 462.00 446.20 430.35 414.50 398.70 382.85 367.00 557.75 541.20 525.35 509.50 493.70 477.85 462.00 446.20 430.35 414.50 7516 - 7520 510.45 494.65 478.80 462.95 447.15 431.30 415.45 399.65 383.80 367.95 558.95 542.15 526.30 510.45 494.65 478.80 462.95 447.15 431.30 415.45 7521 - 7525 511.40 495.60 479.75 463.90 448.10 432.25 416.40 400.60 384.75 368.90 560.15 543.10 527.25 511.40 495.60 479.75 463.90 448.10 432.25 416.40 7526 - 7530 512.35 496.55 480.70 464.85 449.05 433.20 417.35 401.55 385.70 369.85 561.35 544.05 528.20 512.35 496.55 480.70 464.85 449.05 433.20 417.35 7531 - 7535 513.30 497.50 481.65 465.80 450.00 434.15 418.30 402.50 386.65 370.80 562.55 545.00 529.15 513.30 497.50 481.65 465.80 450.00 434.15 418.30 7536 - 7540 514.25 498.45 482.60 466.75 450.95 435.10 419.25 403.45 387.60 371.75 563.75 545.95 530.10 514.25 498.45 482.60 466.75 450.95 435.10 419.25 7541 - 7545 515.20 499.40 483.55 467.70 451.90 436.05 420.20 404.40 388.55 372.70 564.95 546.90 531.05 515.20 499.40 483.55 467.70 451.90 436.05 420.20 7546 - 7550 516.15 500.35 484.50 468.65 452.85 437.00 421.15 405.35 389.50 373.65 566.15 547.85 532.00 516.15 500.35 484.50 468.65 452.85 437.00 421.15 7551 - 7555 517.10 501.30 485.45 469.60 453.80 437.95 422.10 406.30 390.45 374.60 567.35 548.80 532.95 517.10 501.30 485.45 469.60 453.80 437.95 422.10 7556 - 7560 518.05 502.25 486.40 470.55 454.75 438.90 423.05 407.25 391.40 375.55 568.55 549.75 533.90 518.05 502.25 486.40 470.55 454.75 438.90 423.05 7561 - 7565 519.00 503.20 487.35 471.50 455.70 439.85 424.00 408.20 392.35 376.50 569.75 550.70 534.85 519.00 503.20 487.35 471.50 455.70 439.85 424.00 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 - 7575 520.90 505.10 489.25 473.40 457.60 441.75 425.90 410.10 394.25 378.40 572.15 552.60 536.75 520.90 505.10 489.25 473.40 457.60 441.75 425.90 7576 - 7580 521.85 506.05 490.20 474.35 458.55 442.70 426.85 411.05 395.20 379.35 573.35 553.55 537.70 521.85 506.05 490.20 474.35 458.55 442.70 426.85 7581 - 7585 522.80 507.00 491.15 475.30 459.50 443.65 427.80 412.00 396.15 380.30 574.55 554.55 538.65 522.80 507.00 491.15 475.30 459.50 443.65 427.80 7586 - 7590 523.75 507.95 492.10 476.25 460.45 444.60 428.75 412.95 397.10 381.25 575.75 555.75 539.60 523.75 507.95 492.10 476.25 460.45 444.60 428.75 7591 - 7595 524.70 508.90 493.05 477.20 461.40 445.55 429.70 413.90 398.05 382.20 576.95 556.95 540.55 524.70 508.90 493.05 477.20 461.40 445.55 429.70 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 - 7625 530.40 514.60 498.75 482.90 467.10 451.25 435.40 419.60 403.75 387.90 584.15 564.15 546.25 530.40 514.60 498.75 482.90 467.10 451.25 435.40 7626 - 7630 531.35 515.55 499.70 483.85 468.05 452.20 436.35 420.55 404.70 388.85 585.35 565.35 547.20 531.35 515.55 499.70 483.85 468.05 452.20 436.35 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 - 7660 537.05 521.25 505.40 489.55 473.75 457.90 442.05 426.25 410.40 394.55 592.55 572.55 552.90 537.05 521.25 505.40 489.55 473.75 457.90 442.05 7661 - 7665 538.00 522.20 506.35 490.50 474.70 458.85 443.00 427.20 411.35 395.50 593.75 573.75 553.85 538.00 522.20 506.35 490.50 474.70 458.85 443.00 7666 - 7670 538.95 523.15 507.30 491.45 475.65 459.80 443.95 428.15 412.30 396.45 594.95 574.95 554.95 538.95 523.15 507.30 491.45 475.65 459.80 443.95 7671 - 7675 539.90 524.10 508.25 492.40 476.60 460.75 444.90 429.10 413.25 397.40 596.15 576.15 556.15 539.90 524.10 508.25 492.40 476.60 460.75 444.90 7676 - 7680 540.85 525.05 509.20 493.35 477.55 461.70 445.85 430.05 414.20 398.35 597.35 577.35 557.35 540.85 525.05 509.20 493.35 477.55 461.70 445.85 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

132

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

7686 - 7690 542.75 526.95 511.10 495.25 479.45 463.60 447.75 431.95 416.10 400.25 599.75 579.75 559.75 542.75 526.95 511.10 495.25 479.45 463.60 447.75 7691 - 7695 543.70 527.90 512.05 496.20 480.40 464.55 448.70 432.90 417.05 401.20 600.95 580.95 560.95 543.70 527.90 512.05 496.20 480.40 464.55 448.70 7696 - 7700 544.65 528.85 513.00 497.15 481.35 465.50 449.65 433.85 418.00 402.15 602.15 582.15 562.15 544.65 528.85 513.00 497.15 481.35 465.50 449.65 7701 - 7705 545.60 529.80 513.95 498.10 482.30 466.45 450.60 434.80 418.95 403.10 603.35 583.35 563.35 545.60 529.80 513.95 498.10 482.30 466.45 450.60 7706 - 7710 546.55 530.75 514.90 499.05 483.25 467.40 451.55 435.75 419.90 404.05 604.55 584.55 564.55 546.55 530.75 514.90 499.05 483.25 467.40 451.55 7711 - 7715 547.50 531.70 515.85 500.00 484.20 468.35 452.50 436.70 420.85 405.00 605.75 585.75 565.75 547.50 531.70 515.85 500.00 484.20 468.35 452.50 7716 - 7720 548.45 532.65 516.80 500.95 485.15 469.30 453.45 437.65 421.80 405.95 606.95 586.95 566.95 548.45 532.65 516.80 500.95 485.15 469.30 453.45 7721 - 7725 549.40 533.60 517.75 501.90 486.10 470.25 454.40 438.60 422.75 406.90 608.15 588.15 568.15 549.40 533.60 517.75 501.90 486.10 470.25 454.40 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 - 7765 557.75 541.20 525.35 509.50 493.70 477.85 462.00 446.20 430.35 414.50 617.75 597.75 577.75 557.75 541.20 525.35 509.50 493.70 477.85 462.00 7766 - 7770 558.95 542.15 526.30 510.45 494.65 478.80 462.95 447.15 431.30 415.45 618.95 598.95 578.95 558.95 542.15 526.30 510.45 494.65 478.80 462.95 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 - 7780 561.35 544.05 528.20 512.35 496.55 480.70 464.85 449.05 433.20 417.35 621.35 601.35 581.35 561.35 544.05 528.20 512.35 496.55 480.70 464.85 7781 - 7785 562.55 545.00 529.15 513.30 497.50 481.65 465.80 450.00 434.15 418.30 622.55 602.55 582.55 562.55 545.00 529.15 513.30 497.50 481.65 465.80 7786 - 7790 563.75 545.95 530.10 514.25 498.45 482.60 466.75 450.95 435.10 419.25 623.75 603.75 583.75 563.75 545.95 530.10 514.25 498.45 482.60 466.75 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 - 7800 566.15 547.85 532.00 516.15 500.35 484.50 468.65 452.85 437.00 421.15 626.15 606.15 586.15 566.15 547.85 532.00 516.15 500.35 484.50 468.65 7801 - 7805 567.35 548.80 532.95 517.10 501.30 485.45 469.60 453.80 437.95 422.10 627.35 607.35 587.35 567.35 548.80 532.95 517.10 501.30 485.45 469.60

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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 - 7825 572.15 552.60 536.75 520.90 505.10 489.25 473.40 457.60 441.75 425.90 632.15 612.15 592.15 572.15 552.60 536.75 520.90 505.10 489.25 473.40 7826 - 7830 573.35 553.55 537.70 521.85 506.05 490.20 474.35 458.55 442.70 426.85 633.35 613.35 593.35 573.35 553.55 537.70 521.85 506.05 490.20 474.35 7831 - 7835 574.55 554.55 538.65 522.80 507.00 491.15 475.30 459.50 443.65 427.80 634.55 614.55 594.55 574.55 554.55 538.65 522.80 507.00 491.15 475.30 7836 - 7840 575.75 555.75 539.60 523.75 507.95 492.10 476.25 460.45 444.60 428.75 635.75 615.75 595.75 575.75 555.75 539.60 523.75 507.95 492.10 476.25 7841 - 7845 576.95 556.95 540.55 524.70 508.90 493.05 477.20 461.40 445.55 429.70 636.95 616.95 596.95 576.95 556.95 540.55 524.70 508.90 493.05 477.20 7846 - 7850 578.15 558.15 541.50 525.65 509.85 494.00 478.15 462.35 446.50 430.65 638.15 618.15 598.15 578.15 558.15 541.50 525.65 509.85 494.00 478.15 7851 - 7855 579.35 559.35 542.45 526.60 510.80 494.95 479.10 463.30 447.45 431.60 639.35 619.35 599.35 579.35 559.35 542.45 526.60 510.80 494.95 479.10 7856 - 7860 580.55 560.55 543.40 527.55 511.75 495.90 480.05 464.25 448.40 432.55 640.55 620.55 600.55 580.55 560.55 543.40 527.55 511.75 495.90 480.05 7861 - 7865 581.75 561.75 544.35 528.50 512.70 496.85 481.00 465.20 449.35 433.50 641.75 621.75 601.75 581.75 561.75 544.35 528.50 512.70 496.85 481.00 7866 - 7870 582.95 562.95 545.30 529.45 513.65 497.80 481.95 466.15 450.30 434.45 642.95 622.95 602.95 582.95 562.95 545.30 529.45 513.65 497.80 481.95 7871 - 7875 584.15 564.15 546.25 530.40 514.60 498.75 482.90 467.10 451.25 435.40 644.15 624.15 604.15 584.15 564.15 546.25 530.40 514.60 498.75 482.90 7876 - 7880 585.35 565.35 547.20 531.35 515.55 499.70 483.85 468.05 452.20 436.35 645.35 625.35 605.35 585.35 565.35 547.20 531.35 515.55 499.70 483.85 7881 - 7885 586.55 566.55 548.15 532.30 516.50 500.65 484.80 469.00 453.15 437.30 646.55 626.55 606.55 586.55 566.55 548.15 532.30 516.50 500.65 484.80 7886 - 7890 587.75 567.75 549.10 533.25 517.45 501.60 485.75 469.95 454.10 438.25 647.75 627.75 607.75 587.75 567.75 549.10 533.25 517.45 501.60 485.75 7891 - 7895 588.95 568.95 550.05 534.20 518.40 502.55 486.70 470.90 455.05 439.20 648.95 628.95 608.95 588.95 568.95 550.05 534.20 518.40 502.55 486.70 7896 - 7900 590.15 570.15 551.00 535.15 519.35 503.50 487.65 471.85 456.00 440.15 650.15 630.15 610.15 590.15 570.15 551.00 535.15 519.35 503.50 487.65 7901 - 7905 591.35 571.35 551.95 536.10 520.30 504.45 488.60 472.80 456.95 441.10 651.35 631.35 611.35 591.35 571.35 551.95 536.10 520.30 504.45 488.60 7906 - 7910 592.55 572.55 552.90 537.05 521.25 505.40 489.55 473.75 457.90 442.05 652.55 632.55 612.55 592.55 572.55 552.90 537.05 521.25 505.40 489.55 7911 - 7915 593.75 573.75 553.85 538.00 522.20 506.35 490.50 474.70 458.85 443.00 653.75 633.75 613.75 593.75 573.75 553.85 538.00 522.20 506.35 490.50 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 - 7925 596.15 576.15 556.15 539.90 524.10 508.25 492.40 476.60 460.75 444.90 656.15 636.15 616.15 596.15 576.15 556.15 539.90 524.10 508.25 492.40 7926 - 7930 597.35 577.35 557.35 540.85 525.05 509.20 493.35 477.55 461.70 445.85 657.35 637.35 617.35 597.35 577.35 557.35 540.85 525.05 509.20 493.35 7931 - 7935 598.55 578.55 558.55 541.80 526.00 510.15 494.30 478.50 462.65 446.80 658.55 638.55 618.55 598.55 578.55 558.55 541.80 526.00 510.15 494.30 7936 - 7940 599.75 579.75 559.75 542.75 526.95 511.10 495.25 479.45 463.60 447.75 659.75 639.75 619.75 599.75 579.75 559.75 542.75 526.95 511.10 495.25 7941 - 7945 600.95 580.95 560.95 543.70 527.90 512.05 496.20 480.40 464.55 448.70 660.95 640.95 620.95 600.95 580.95 560.95 543.70 527.90 512.05 496.20 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 - 7975 608.15 588.15 568.15 549.40 533.60 517.75 501.90 486.10 470.25 454.40 668.15 648.15 628.15 608.15 588.15 568.15 549.40 533.60 517.75 501.90 7976 - 7980 609.35 589.35 569.35 550.35 534.55 518.70 502.85 487.05 471.20 455.35 669.35 649.35 629.35 609.35 589.35 569.35 550.35 534.55 518.70 502.85 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 - 8010 616.55 596.55 576.55 556.55 540.25 524.40 508.55 492.75 476.90 461.05 676.55 656.55 636.55 616.55 596.55 576.55 556.55 540.25 524.40 508.55 8011 - 8015 617.75 597.75 577.75 557.75 541.20 525.35 509.50 493.70 477.85 462.00 677.75 657.75 637.75 617.75 597.75 577.75 557.75 541.20 525.35 509.50 8016 - 8020 618.95 598.95 578.95 558.95 542.15 526.30 510.45 494.65 478.80 462.95 678.95 658.95 638.95 618.95 598.95 578.95 558.95 542.15 526.30 510.45 8021 - 8025 620.15 600.15 580.15 560.15 543.10 527.25 511.40 495.60 479.75 463.90 680.15 660.15 640.15 620.15 600.15 580.15 560.15 543.10 527.25 511.40 8026 - 8030 621.35 601.35 581.35 561.35 544.05 528.20 512.35 496.55 480.70 464.85 681.35 661.35 641.35 621.35 601.35 581.35 561.35 544.05 528.20 512.35 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

134

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

8036 - 8040 623.75 603.75 583.75 563.75 545.95 530.10 514.25 498.45 482.60 466.75 683.75 663.75 643.75 623.75 603.75 583.75 563.75 545.95 530.10 514.25 8041 - 8045 624.95 604.95 584.95 564.95 546.90 531.05 515.20 499.40 483.55 467.70 684.95 664.95 644.95 624.95 604.95 584.95 564.95 546.90 531.05 515.20 8046 - 8050 626.15 606.15 586.15 566.15 547.85 532.00 516.15 500.35 484.50 468.65 686.15 666.15 646.15 626.15 606.15 586.15 566.15 547.85 532.00 516.15 8051 - 8055 627.35 607.35 587.35 567.35 548.80 532.95 517.10 501.30 485.45 469.60 687.35 667.35 647.35 627.35 607.35 587.35 567.35 548.80 532.95 517.10 8056 - 8060 628.55 608.55 588.55 568.55 549.75 533.90 518.05 502.25 486.40 470.55 688.55 668.55 648.55 628.55 608.55 588.55 568.55 549.75 533.90 518.05 8061 - 8065 629.75 609.75 589.75 569.75 550.70 534.85 519.00 503.20 487.35 471.50 689.75 669.75 649.75 629.75 609.75 589.75 569.75 550.70 534.85 519.00 8066 - 8070 630.95 610.95 590.95 570.95 551.65 535.80 519.95 504.15 488.30 472.45 690.95 670.95 650.95 630.95 610.95 590.95 570.95 551.65 535.80 519.95 8071 - 8075 632.15 612.15 592.15 572.15 552.60 536.75 520.90 505.10 489.25 473.40 692.15 672.15 652.15 632.15 612.15 592.15 572.15 552.60 536.75 520.90 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 - 8115 641.75 621.75 601.75 581.75 561.75 544.35 528.50 512.70 496.85 481.00 701.75 681.75 661.75 641.75 621.75 601.75 581.75 561.75 544.35 528.50 8116 - 8120 642.95 622.95 602.95 582.95 562.95 545.30 529.45 513.65 497.80 481.95 702.95 682.95 662.95 642.95 622.95 602.95 582.95 562.95 545.30 529.45 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 - 8130 645.35 625.35 605.35 585.35 565.35 547.20 531.35 515.55 499.70 483.85 705.35 685.35 665.35 645.35 625.35 605.35 585.35 565.35 547.20 531.35 8131 - 8135 646.55 626.55 606.55 586.55 566.55 548.15 532.30 516.50 500.65 484.80 706.55 686.55 666.55 646.55 626.55 606.55 586.55 566.55 548.15 532.30 8136 - 8140 647.75 627.75 607.75 587.75 567.75 549.10 533.25 517.45 501.60 485.75 707.75 687.75 667.75 647.75 627.75 607.75 587.75 567.75 549.10 533.25 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 - 8150 650.15 630.15 610.15 590.15 570.15 551.00 535.15 519.35 503.50 487.65 710.15 690.15 670.15 650.15 630.15 610.15 590.15 570.15 551.00 535.15 8151 - 8155 651.35 631.35 611.35 591.35 571.35 551.95 536.10 520.30 504.45 488.60 711.35 691.35 671.35 651.35 631.35 611.35 591.35 571.35 551.95 536.10

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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 - 8175 656.15 636.15 616.15 596.15 576.15 556.15 539.90 524.10 508.25 492.40 716.15 696.15 676.15 656.15 636.15 616.15 596.15 576.15 556.15 539.90 8176 - 8180 657.35 637.35 617.35 597.35 577.35 557.35 540.85 525.05 509.20 493.35 717.35 697.35 677.35 657.35 637.35 617.35 597.35 577.35 557.35 540.85 8181 - 8185 658.55 638.55 618.55 598.55 578.55 558.55 541.80 526.00 510.15 494.30 718.55 698.55 678.55 658.55 638.55 618.55 598.55 578.55 558.55 541.80 8186 - 8190 659.75 639.75 619.75 599.75 579.75 559.75 542.75 526.95 511.10 495.25 719.75 699.75 679.75 659.75 639.75 619.75 599.75 579.75 559.75 542.75 8191 - 8195 660.95 640.95 620.95 600.95 580.95 560.95 543.70 527.90 512.05 496.20 720.95 700.95 680.95 660.95 640.95 620.95 600.95 580.95 560.95 543.70 8196 - 8200 662.15 642.15 622.15 602.15 582.15 562.15 544.65 528.85 513.00 497.15 722.15 702.15 682.15 662.15 642.15 622.15 602.15 582.15 562.15 544.65 8201 - 8205 663.35 643.35 623.35 603.35 583.35 563.35 545.60 529.80 513.95 498.10 723.35 703.35 683.35 663.35 643.35 623.35 603.35 583.35 563.35 545.60 8206 - 8210 664.55 644.55 624.55 604.55 584.55 564.55 546.55 530.75 514.90 499.05 724.55 704.55 684.55 664.55 644.55 624.55 604.55 584.55 564.55 546.55 8211 - 8215 665.75 645.75 625.75 605.75 585.75 565.75 547.50 531.70 515.85 500.00 725.75 705.75 685.75 665.75 645.75 625.75 605.75 585.75 565.75 547.50 8216 - 8220 666.95 646.95 626.95 606.95 586.95 566.95 548.45 532.65 516.80 500.95 726.95 706.95 686.95 666.95 646.95 626.95 606.95 586.95 566.95 548.45 8221 - 8225 668.15 648.15 628.15 608.15 588.15 568.15 549.40 533.60 517.75 501.90 728.15 708.15 688.15 668.15 648.15 628.15 608.15 588.15 568.15 549.40 8226 - 8230 669.35 649.35 629.35 609.35 589.35 569.35 550.35 534.55 518.70 502.85 729.35 709.35 689.35 669.35 649.35 629.35 609.35 589.35 569.35 550.35 8231 - 8235 670.55 650.55 630.55 610.55 590.55 570.55 551.30 535.50 519.65 503.80 730.55 710.55 690.55 670.55 650.55 630.55 610.55 590.55 570.55 551.30 8236 - 8240 671.75 651.75 631.75 611.75 591.75 571.75 552.25 536.45 520.60 504.75 731.75 711.75 691.75 671.75 651.75 631.75 611.75 591.75 571.75 552.25 8241 - 8245 672.95 652.95 632.95 612.95 592.95 572.95 553.20 537.40 521.55 505.70 732.95 712.95 692.95 672.95 652.95 632.95 612.95 592.95 572.95 553.20 8246 - 8250 674.15 654.15 634.15 614.15 594.15 574.15 554.15 538.35 522.50 506.65 734.15 714.15 694.15 674.15 654.15 634.15 614.15 594.15 574.15 554.15 8251 - 8255 675.35 655.35 635.35 615.35 595.35 575.35 555.35 539.30 523.45 507.60 735.35 715.35 695.35 675.35 655.35 635.35 615.35 595.35 575.35 555.35 8256 - 8260 676.55 656.55 636.55 616.55 596.55 576.55 556.55 540.25 524.40 508.55 736.55 716.55 696.55 676.55 656.55 636.55 616.55 596.55 576.55 556.55 8261 - 8265 677.75 657.75 637.75 617.75 597.75 577.75 557.75 541.20 525.35 509.50 737.75 717.75 697.75 677.75 657.75 637.75 617.75 597.75 577.75 557.75 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 - 8275 680.15 660.15 640.15 620.15 600.15 580.15 560.15 543.10 527.25 511.40 740.15 720.15 700.15 680.15 660.15 640.15 620.15 600.15 580.15 560.15 8276 - 8280 681.35 661.35 641.35 621.35 601.35 581.35 561.35 544.05 528.20 512.35 741.35 721.35 701.35 681.35 661.35 641.35 621.35 601.35 581.35 561.35 8281 - 8285 682.55 662.55 642.55 622.55 602.55 582.55 562.55 545.00 529.15 513.30 742.55 722.55 702.55 682.55 662.55 642.55 622.55 602.55 582.55 562.55 8286 - 8290 683.75 663.75 643.75 623.75 603.75 583.75 563.75 545.95 530.10 514.25 743.75 723.75 703.75 683.75 663.75 643.75 623.75 603.75 583.75 563.75 8291 - 8295 684.95 664.95 644.95 624.95 604.95 584.95 564.95 546.90 531.05 515.20 744.95 724.95 704.95 684.95 664.95 644.95 624.95 604.95 584.95 564.95 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 - 8325 692.15 672.15 652.15 632.15 612.15 592.15 572.15 552.60 536.75 520.90 752.15 732.15 712.15 692.15 672.15 652.15 632.15 612.15 592.15 572.15 8326 - 8330 693.35 673.35 653.35 633.35 613.35 593.35 573.35 553.55 537.70 521.85 753.35 733.35 713.35 693.35 673.35 653.35 633.35 613.35 593.35 573.35 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 - 8360 700.55 680.55 660.55 640.55 620.55 600.55 580.55 560.55 543.40 527.55 760.55 740.55 720.55 700.55 680.55 660.55 640.55 620.55 600.55 580.55 8361 - 8365 701.75 681.75 661.75 641.75 621.75 601.75 581.75 561.75 544.35 528.50 761.75 741.75 721.75 701.75 681.75 661.75 641.75 621.75 601.75 581.75 8366 - 8370 702.95 682.95 662.95 642.95 622.95 602.95 582.95 562.95 545.30 529.45 762.95 742.95 722.95 702.95 682.95 662.95 642.95 622.95 602.95 582.95 8371 - 8375 704.15 684.15 664.15 644.15 624.15 604.15 584.15 564.15 546.25 530.40 764.15 744.15 724.15 704.15 684.15 664.15 644.15 624.15 604.15 584.15 8376 - 8380 705.35 685.35 665.35 645.35 625.35 605.35 585.35 565.35 547.20 531.35 765.35 745.35 725.35 705.35 685.35 665.35 645.35 625.35 605.35 585.35 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

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KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

8386 - 8390 707.75 687.75 667.75 647.75 627.75 607.75 587.75 567.75 549.10 533.25 767.75 747.75 727.75 707.75 687.75 667.75 647.75 627.75 607.75 587.75 8391 - 8395 708.95 688.95 668.95 648.95 628.95 608.95 588.95 568.95 550.05 534.20 768.95 748.95 728.95 708.95 688.95 668.95 648.95 628.95 608.95 588.95 8396 - 8400 710.15 690.15 670.15 650.15 630.15 610.15 590.15 570.15 551.00 535.15 770.15 750.15 730.15 710.15 690.15 670.15 650.15 630.15 610.15 590.15 8401 - 8405 711.35 691.35 671.35 651.35 631.35 611.35 591.35 571.35 551.95 536.10 771.35 751.35 731.35 711.35 691.35 671.35 651.35 631.35 611.35 591.35 8406 - 8410 712.55 692.55 672.55 652.55 632.55 612.55 592.55 572.55 552.90 537.05 772.55 752.55 732.55 712.55 692.55 672.55 652.55 632.55 612.55 592.55 8411 - 8415 713.75 693.75 673.75 653.75 633.75 613.75 593.75 573.75 553.85 538.00 773.75 753.75 733.75 713.75 693.75 673.75 653.75 633.75 613.75 593.75 8416 - 8420 714.95 694.95 674.95 654.95 634.95 614.95 594.95 574.95 554.95 538.95 774.95 754.95 734.95 714.95 694.95 674.95 654.95 634.95 614.95 594.95 8421 - 8425 716.15 696.15 676.15 656.15 636.15 616.15 596.15 576.15 556.15 539.90 776.15 756.15 736.15 716.15 696.15 676.15 656.15 636.15 616.15 596.15 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 - 8465 725.75 705.75 685.75 665.75 645.75 625.75 605.75 585.75 565.75 547.50 785.75 765.75 745.75 725.75 705.75 685.75 665.75 645.75 625.75 605.75 8466 - 8470 726.95 706.95 686.95 666.95 646.95 626.95 606.95 586.95 566.95 548.45 786.95 766.95 746.95 726.95 706.95 686.95 666.95 646.95 626.95 606.95 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 - 8480 729.35 709.35 689.35 669.35 649.35 629.35 609.35 589.35 569.35 550.35 789.35 769.35 749.35 729.35 709.35 689.35 669.35 649.35 629.35 609.35 8481 - 8485 730.55 710.55 690.55 670.55 650.55 630.55 610.55 590.55 570.55 551.30 790.55 770.55 750.55 730.55 710.55 690.55 670.55 650.55 630.55 610.55 8486 - 8490 731.75 711.75 691.75 671.75 651.75 631.75 611.75 591.75 571.75 552.25 791.75 771.75 751.75 731.75 711.75 691.75 671.75 651.75 631.75 611.75 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 - 8500 734.15 714.15 694.15 674.15 654.15 634.15 614.15 594.15 574.15 554.15 794.15 774.15 754.15 734.15 714.15 694.15 674.15 654.15 634.15 614.15 8501 - 8505 735.35 715.35 695.35 675.35 655.35 635.35 615.35 595.35 575.35 555.35 795.35 775.35 755.35 735.35 715.35 695.35 675.35 655.35 635.35 615.35

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P.U. (A) 35

137

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 - 8525 740.15 720.15 700.15 680.15 660.15 640.15 620.15 600.15 580.15 560.15 800.15 780.15 760.15 740.15 720.15 700.15 680.15 660.15 640.15 620.15 8526 - 8530 741.35 721.35 701.35 681.35 661.35 641.35 621.35 601.35 581.35 561.35 801.35 781.35 761.35 741.35 721.35 701.35 681.35 661.35 641.35 621.35 8531 - 8535 742.55 722.55 702.55 682.55 662.55 642.55 622.55 602.55 582.55 562.55 802.55 782.55 762.55 742.55 722.55 702.55 682.55 662.55 642.55 622.55 8536 - 8540 743.75 723.75 703.75 683.75 663.75 643.75 623.75 603.75 583.75 563.75 803.75 783.75 763.75 743.75 723.75 703.75 683.75 663.75 643.75 623.75 8541 - 8545 744.95 724.95 704.95 684.95 664.95 644.95 624.95 604.95 584.95 564.95 804.95 784.95 764.95 744.95 724.95 704.95 684.95 664.95 644.95 624.95 8546 - 8550 746.15 726.15 706.15 686.15 666.15 646.15 626.15 606.15 586.15 566.15 806.15 786.15 766.15 746.15 726.15 706.15 686.15 666.15 646.15 626.15 8551 - 8555 747.35 727.35 707.35 687.35 667.35 647.35 627.35 607.35 587.35 567.35 807.35 787.35 767.35 747.35 727.35 707.35 687.35 667.35 647.35 627.35 8556 - 8560 748.55 728.55 708.55 688.55 668.55 648.55 628.55 608.55 588.55 568.55 808.55 788.55 768.55 748.55 728.55 708.55 688.55 668.55 648.55 628.55 8561 - 8565 749.75 729.75 709.75 689.75 669.75 649.75 629.75 609.75 589.75 569.75 809.75 789.75 769.75 749.75 729.75 709.75 689.75 669.75 649.75 629.75 8566 - 8570 750.95 730.95 710.95 690.95 670.95 650.95 630.95 610.95 590.95 570.95 810.95 790.95 770.95 750.95 730.95 710.95 690.95 670.95 650.95 630.95 8571 - 8575 752.15 732.15 712.15 692.15 672.15 652.15 632.15 612.15 592.15 572.15 812.15 792.15 772.15 752.15 732.15 712.15 692.15 672.15 652.15 632.15 8576 - 8580 753.35 733.35 713.35 693.35 673.35 653.35 633.35 613.35 593.35 573.35 813.35 793.35 773.35 753.35 733.35 713.35 693.35 673.35 653.35 633.35 8581 - 8585 754.55 734.55 714.55 694.55 674.55 654.55 634.55 614.55 594.55 574.55 814.55 794.55 774.55 754.55 734.55 714.55 694.55 674.55 654.55 634.55 8586 - 8590 755.75 735.75 715.75 695.75 675.75 655.75 635.75 615.75 595.75 575.75 815.75 795.75 775.75 755.75 735.75 715.75 695.75 675.75 655.75 635.75 8591 - 8595 756.95 736.95 716.95 696.95 676.95 656.95 636.95 616.95 596.95 576.95 816.95 796.95 776.95 756.95 736.95 716.95 696.95 676.95 656.95 636.95 8596 - 8600 758.15 738.15 718.15 698.15 678.15 658.15 638.15 618.15 598.15 578.15 818.15 798.15 778.15 758.15 738.15 718.15 698.15 678.15 658.15 638.15 8601 - 8605 759.35 739.35 719.35 699.35 679.35 659.35 639.35 619.35 599.35 579.35 819.35 799.35 779.35 759.35 739.35 719.35 699.35 679.35 659.35 639.35 8606 - 8610 760.55 740.55 720.55 700.55 680.55 660.55 640.55 620.55 600.55 580.55 820.55 800.55 780.55 760.55 740.55 720.55 700.55 680.55 660.55 640.55 8611 - 8615 761.75 741.75 721.75 701.75 681.75 661.75 641.75 621.75 601.75 581.75 821.75 801.75 781.75 761.75 741.75 721.75 701.75 681.75 661.75 641.75 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 - 8625 764.15 744.15 724.15 704.15 684.15 664.15 644.15 624.15 604.15 584.15 824.15 804.15 784.15 764.15 744.15 724.15 704.15 684.15 664.15 644.15 8626 - 8630 765.35 745.35 725.35 705.35 685.35 665.35 645.35 625.35 605.35 585.35 825.35 805.35 785.35 765.35 745.35 725.35 705.35 685.35 665.35 645.35 8631 - 8635 766.55 746.55 726.55 706.55 686.55 666.55 646.55 626.55 606.55 586.55 826.55 806.55 786.55 766.55 746.55 726.55 706.55 686.55 666.55 646.55 8636 - 8640 767.75 747.75 727.75 707.75 687.75 667.75 647.75 627.75 607.75 587.75 827.75 807.75 787.75 767.75 747.75 727.75 707.75 687.75 667.75 647.75 8641 - 8645 768.95 748.95 728.95 708.95 688.95 668.95 648.95 628.95 608.95 588.95 828.95 808.95 788.95 768.95 748.95 728.95 708.95 688.95 668.95 648.95 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 - 8675 776.15 756.15 736.15 716.15 696.15 676.15 656.15 636.15 616.15 596.15 836.15 816.15 796.15 776.15 756.15 736.15 716.15 696.15 676.15 656.15 8676 - 8680 777.35 757.35 737.35 717.35 697.35 677.35 657.35 637.35 617.35 597.35 837.35 817.35 797.35 777.35 757.35 737.35 717.35 697.35 677.35 657.35 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 - 8710 784.55 764.55 744.55 724.55 704.55 684.55 664.55 644.55 624.55 604.55 844.55 824.55 804.55 784.55 764.55 744.55 724.55 704.55 684.55 664.55 8711 - 8715 785.75 765.75 745.75 725.75 705.75 685.75 665.75 645.75 625.75 605.75 845.75 825.75 805.75 785.75 765.75 745.75 725.75 705.75 685.75 665.75 8716 - 8720 786.95 766.95 746.95 726.95 706.95 686.95 666.95 646.95 626.95 606.95 846.95 826.95 806.95 786.95 766.95 746.95 726.95 706.95 686.95 666.95 8721 - 8725 788.15 768.15 748.15 728.15 708.15 688.15 668.15 648.15 628.15 608.15 848.15 828.15 808.15 788.15 768.15 748.15 728.15 708.15 688.15 668.15 8726 - 8730 789.35 769.35 749.35 729.35 709.35 689.35 669.35 649.35 629.35 609.35 849.35 829.35 809.35 789.35 769.35 749.35 729.35 709.35 689.35 669.35 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

138

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

8736 - 8740 791.75 771.75 751.75 731.75 711.75 691.75 671.75 651.75 631.75 611.75 851.75 831.75 811.75 791.75 771.75 751.75 731.75 711.75 691.75 671.75 8741 - 8745 792.95 772.95 752.95 732.95 712.95 692.95 672.95 652.95 632.95 612.95 852.95 832.95 812.95 792.95 772.95 752.95 732.95 712.95 692.95 672.95 8746 - 8750 794.15 774.15 754.15 734.15 714.15 694.15 674.15 654.15 634.15 614.15 854.15 834.15 814.15 794.15 774.15 754.15 734.15 714.15 694.15 674.15 8751 - 8755 795.35 775.35 755.35 735.35 715.35 695.35 675.35 655.35 635.35 615.35 855.35 835.35 815.35 795.35 775.35 755.35 735.35 715.35 695.35 675.35 8756 - 8760 796.55 776.55 756.55 736.55 716.55 696.55 676.55 656.55 636.55 616.55 856.55 836.55 816.55 796.55 776.55 756.55 736.55 716.55 696.55 676.55 8761 - 8765 797.75 777.75 757.75 737.75 717.75 697.75 677.75 657.75 637.75 617.75 857.75 837.75 817.75 797.75 777.75 757.75 737.75 717.75 697.75 677.75 8766 - 8770 798.95 778.95 758.95 738.95 718.95 698.95 678.95 658.95 638.95 618.95 858.95 838.95 818.95 798.95 778.95 758.95 738.95 718.95 698.95 678.95 8771 - 8775 800.15 780.15 760.15 740.15 720.15 700.15 680.15 660.15 640.15 620.15 860.15 840.15 820.15 800.15 780.15 760.15 740.15 720.15 700.15 680.15 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 - 8815 809.75 789.75 769.75 749.75 729.75 709.75 689.75 669.75 649.75 629.75 869.75 849.75 829.75 809.75 789.75 769.75 749.75 729.75 709.75 689.75 8816 - 8820 810.95 790.95 770.95 750.95 730.95 710.95 690.95 670.95 650.95 630.95 870.95 850.95 830.95 810.95 790.95 770.95 750.95 730.95 710.95 690.95 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 - 8830 813.35 793.35 773.35 753.35 733.35 713.35 693.35 673.35 653.35 633.35 873.35 853.35 833.35 813.35 793.35 773.35 753.35 733.35 713.35 693.35 8831 - 8835 814.55 794.55 774.55 754.55 734.55 714.55 694.55 674.55 654.55 634.55 874.55 854.55 834.55 814.55 794.55 774.55 754.55 734.55 714.55 694.55 8836 - 8840 815.75 795.75 775.75 755.75 735.75 715.75 695.75 675.75 655.75 635.75 875.75 855.75 835.75 815.75 795.75 775.75 755.75 735.75 715.75 695.75 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 - 8850 818.15 798.15 778.15 758.15 738.15 718.15 698.15 678.15 658.15 638.15 878.15 858.15 838.15 818.15 798.15 778.15 758.15 738.15 718.15 698.15 8851 - 8855 819.35 799.35 779.35 759.35 739.35 719.35 699.35 679.35 659.35 639.35 879.35 859.35 839.35 819.35 799.35 779.35 759.35 739.35 719.35 699.35

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P.U. (A) 35

139

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 - 8875 824.15 804.15 784.15 764.15 744.15 724.15 704.15 684.15 664.15 644.15 884.15 864.15 844.15 824.15 804.15 784.15 764.15 744.15 724.15 704.15 8876 - 8880 825.35 805.35 785.35 765.35 745.35 725.35 705.35 685.35 665.35 645.35 885.35 865.35 845.35 825.35 805.35 785.35 765.35 745.35 725.35 705.35 8881 - 8885 826.55 806.55 786.55 766.55 746.55 726.55 706.55 686.55 666.55 646.55 886.55 866.55 846.55 826.55 806.55 786.55 766.55 746.55 726.55 706.55 8886 - 8890 827.75 807.75 787.75 767.75 747.75 727.75 707.75 687.75 667.75 647.75 887.75 867.75 847.75 827.75 807.75 787.75 767.75 747.75 727.75 707.75 8891 - 8895 828.95 808.95 788.95 768.95 748.95 728.95 708.95 688.95 668.95 648.95 888.95 868.95 848.95 828.95 808.95 788.95 768.95 748.95 728.95 708.95 8896 - 8900 830.15 810.15 790.15 770.15 750.15 730.15 710.15 690.15 670.15 650.15 890.15 870.15 850.15 830.15 810.15 790.15 770.15 750.15 730.15 710.15 8901 - 8905 831.35 811.35 791.35 771.35 751.35 731.35 711.35 691.35 671.35 651.35 891.35 871.35 851.35 831.35 811.35 791.35 771.35 751.35 731.35 711.35 8906 - 8910 832.55 812.55 792.55 772.55 752.55 732.55 712.55 692.55 672.55 652.55 892.55 872.55 852.55 832.55 812.55 792.55 772.55 752.55 732.55 712.55 8911 - 8915 833.75 813.75 793.75 773.75 753.75 733.75 713.75 693.75 673.75 653.75 893.75 873.75 853.75 833.75 813.75 793.75 773.75 753.75 733.75 713.75 8916 - 8920 834.95 814.95 794.95 774.95 754.95 734.95 714.95 694.95 674.95 654.95 894.95 874.95 854.95 834.95 814.95 794.95 774.95 754.95 734.95 714.95 8921 - 8925 836.15 816.15 796.15 776.15 756.15 736.15 716.15 696.15 676.15 656.15 896.15 876.15 856.15 836.15 816.15 796.15 776.15 756.15 736.15 716.15 8926 - 8930 837.35 817.35 797.35 777.35 757.35 737.35 717.35 697.35 677.35 657.35 897.35 877.35 857.35 837.35 817.35 797.35 777.35 757.35 737.35 717.35 8931 - 8935 838.55 818.55 798.55 778.55 758.55 738.55 718.55 698.55 678.55 658.55 898.55 878.55 858.55 838.55 818.55 798.55 778.55 758.55 738.55 718.55 8936 - 8940 839.75 819.75 799.75 779.75 759.75 739.75 719.75 699.75 679.75 659.75 899.75 879.75 859.75 839.75 819.75 799.75 779.75 759.75 739.75 719.75 8941 - 8945 840.95 820.95 800.95 780.95 760.95 740.95 720.95 700.95 680.95 660.95 900.95 880.95 860.95 840.95 820.95 800.95 780.95 760.95 740.95 720.95 8946 - 8950 842.15 822.15 802.15 782.15 762.15 742.15 722.15 702.15 682.15 662.15 902.15 882.15 862.15 842.15 822.15 802.15 782.15 762.15 742.15 722.15 8951 - 8955 843.35 823.35 803.35 783.35 763.35 743.35 723.35 703.35 683.35 663.35 903.35 883.35 863.35 843.35 823.35 803.35 783.35 763.35 743.35 723.35 8956 - 8960 844.55 824.55 804.55 784.55 764.55 744.55 724.55 704.55 684.55 664.55 904.55 884.55 864.55 844.55 824.55 804.55 784.55 764.55 744.55 724.55 8961 - 8965 845.75 825.75 805.75 785.75 765.75 745.75 725.75 705.75 685.75 665.75 905.75 885.75 865.75 845.75 825.75 805.75 785.75 765.75 745.75 725.75 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 - 8975 848.15 828.15 808.15 788.15 768.15 748.15 728.15 708.15 688.15 668.15 908.15 888.15 868.15 848.15 828.15 808.15 788.15 768.15 748.15 728.15 8976 - 8980 849.35 829.35 809.35 789.35 769.35 749.35 729.35 709.35 689.35 669.35 909.35 889.35 869.35 849.35 829.35 809.35 789.35 769.35 749.35 729.35 8981 - 8985 850.55 830.55 810.55 790.55 770.55 750.55 730.55 710.55 690.55 670.55 910.55 890.55 870.55 850.55 830.55 810.55 790.55 770.55 750.55 730.55 8986 - 8990 851.75 831.75 811.75 791.75 771.75 751.75 731.75 711.75 691.75 671.75 911.75 891.75 871.75 851.75 831.75 811.75 791.75 771.75 751.75 731.75 8991 - 8995 852.95 832.95 812.95 792.95 772.95 752.95 732.95 712.95 692.95 672.95 912.95 892.95 872.95 852.95 832.95 812.95 792.95 772.95 752.95 732.95 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 - 9025 860.15 840.15 820.15 800.15 780.15 760.15 740.15 720.15 700.15 680.15 920.15 900.15 880.15 860.15 840.15 820.15 800.15 780.15 760.15 740.15 9026 - 9030 861.35 841.35 821.35 801.35 781.35 761.35 741.35 721.35 701.35 681.35 921.35 901.35 881.35 861.35 841.35 821.35 801.35 781.35 761.35 741.35 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 - 9060 868.55 848.55 828.55 808.55 788.55 768.55 748.55 728.55 708.55 688.55 928.55 908.55 888.55 868.55 848.55 828.55 808.55 788.55 768.55 748.55 9061 - 9065 869.75 849.75 829.75 809.75 789.75 769.75 749.75 729.75 709.75 689.75 929.75 909.75 889.75 869.75 849.75 829.75 809.75 789.75 769.75 749.75 9066 - 9070 870.95 850.95 830.95 810.95 790.95 770.95 750.95 730.95 710.95 690.95 930.95 910.95 890.95 870.95 850.95 830.95 810.95 790.95 770.95 750.95 9071 - 9075 872.15 852.15 832.15 812.15 792.15 772.15 752.15 732.15 712.15 692.15 932.15 912.15 892.15 872.15 852.15 832.15 812.15 792.15 772.15 752.15 9076 - 9080 873.35 853.35 833.35 813.35 793.35 773.35 753.35 733.35 713.35 693.35 933.35 913.35 893.35 873.35 853.35 833.35 813.35 793.35 773.35 753.35 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

140

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

9086 - 9090 875.75 855.75 835.75 815.75 795.75 775.75 755.75 735.75 715.75 695.75 935.75 915.75 895.75 875.75 855.75 835.75 815.75 795.75 775.75 755.75 9091 - 9095 876.95 856.95 836.95 816.95 796.95 776.95 756.95 736.95 716.95 696.95 936.95 916.95 896.95 876.95 856.95 836.95 816.95 796.95 776.95 756.95 9096 - 9100 878.15 858.15 838.15 818.15 798.15 778.15 758.15 738.15 718.15 698.15 938.15 918.15 898.15 878.15 858.15 838.15 818.15 798.15 778.15 758.15 9101 - 9105 879.35 859.35 839.35 819.35 799.35 779.35 759.35 739.35 719.35 699.35 939.35 919.35 899.35 879.35 859.35 839.35 819.35 799.35 779.35 759.35 9106 - 9110 880.55 860.55 840.55 820.55 800.55 780.55 760.55 740.55 720.55 700.55 940.55 920.55 900.55 880.55 860.55 840.55 820.55 800.55 780.55 760.55 9111 - 9115 881.75 861.75 841.75 821.75 801.75 781.75 761.75 741.75 721.75 701.75 941.75 921.75 901.75 881.75 861.75 841.75 821.75 801.75 781.75 761.75 9116 - 9120 882.95 862.95 842.95 822.95 802.95 782.95 762.95 742.95 722.95 702.95 942.95 922.95 902.95 882.95 862.95 842.95 822.95 802.95 782.95 762.95 9121 - 9125 884.15 864.15 844.15 824.15 804.15 784.15 764.15 744.15 724.15 704.15 944.15 924.15 904.15 884.15 864.15 844.15 824.15 804.15 784.15 764.15 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 - 9165 893.75 873.75 853.75 833.75 813.75 793.75 773.75 753.75 733.75 713.75 953.75 933.75 913.75 893.75 873.75 853.75 833.75 813.75 793.75 773.75 9166 - 9170 894.95 874.95 854.95 834.95 814.95 794.95 774.95 754.95 734.95 714.95 954.95 934.95 914.95 894.95 874.95 854.95 834.95 814.95 794.95 774.95 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 - 9180 897.35 877.35 857.35 837.35 817.35 797.35 777.35 757.35 737.35 717.35 957.35 937.35 917.35 897.35 877.35 857.35 837.35 817.35 797.35 777.35 9181 - 9185 898.55 878.55 858.55 838.55 818.55 798.55 778.55 758.55 738.55 718.55 958.55 938.55 918.55 898.55 878.55 858.55 838.55 818.55 798.55 778.55 9186 - 9190 899.75 879.75 859.75 839.75 819.75 799.75 779.75 759.75 739.75 719.75 959.75 939.75 919.75 899.75 879.75 859.75 839.75 819.75 799.75 779.75 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 - 9200 902.15 882.15 862.15 842.15 822.15 802.15 782.15 762.15 742.15 722.15 962.15 942.15 922.15 902.15 882.15 862.15 842.15 822.15 802.15 782.15 9201 - 9205 903.35 883.35 863.35 843.35 823.35 803.35 783.35 763.35 743.35 723.35 963.35 943.35 923.35 903.35 883.35 863.35 843.35 823.35 803.35 783.35

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P.U. (A) 35

141

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 - 9225 908.15 888.15 868.15 848.15 828.15 808.15 788.15 768.15 748.15 728.15 968.15 948.15 928.15 908.15 888.15 868.15 848.15 828.15 808.15 788.15 9226 - 9230 909.35 889.35 869.35 849.35 829.35 809.35 789.35 769.35 749.35 729.35 969.35 949.35 929.35 909.35 889.35 869.35 849.35 829.35 809.35 789.35 9231 - 9235 910.55 890.55 870.55 850.55 830.55 810.55 790.55 770.55 750.55 730.55 970.55 950.55 930.55 910.55 890.55 870.55 850.55 830.55 810.55 790.55 9236 - 9240 911.75 891.75 871.75 851.75 831.75 811.75 791.75 771.75 751.75 731.75 971.75 951.75 931.75 911.75 891.75 871.75 851.75 831.75 811.75 791.75 9241 - 9245 912.95 892.95 872.95 852.95 832.95 812.95 792.95 772.95 752.95 732.95 972.95 952.95 932.95 912.95 892.95 872.95 852.95 832.95 812.95 792.95 9246 - 9250 914.15 894.15 874.15 854.15 834.15 814.15 794.15 774.15 754.15 734.15 974.15 954.15 934.15 914.15 894.15 874.15 854.15 834.15 814.15 794.15 9251 - 9255 915.35 895.35 875.35 855.35 835.35 815.35 795.35 775.35 755.35 735.35 975.35 955.35 935.35 915.35 895.35 875.35 855.35 835.35 815.35 795.35 9256 - 9260 916.55 896.55 876.55 856.55 836.55 816.55 796.55 776.55 756.55 736.55 976.55 956.55 936.55 916.55 896.55 876.55 856.55 836.55 816.55 796.55 9261 - 9265 917.75 897.75 877.75 857.75 837.75 817.75 797.75 777.75 757.75 737.75 977.75 957.75 937.75 917.75 897.75 877.75 857.75 837.75 817.75 797.75 9266 - 9270 918.95 898.95 878.95 858.95 838.95 818.95 798.95 778.95 758.95 738.95 978.95 958.95 938.95 918.95 898.95 878.95 858.95 838.95 818.95 798.95 9271 - 9275 920.15 900.15 880.15 860.15 840.15 820.15 800.15 780.15 760.15 740.15 980.15 960.15 940.15 920.15 900.15 880.15 860.15 840.15 820.15 800.15 9276 - 9280 921.35 901.35 881.35 861.35 841.35 821.35 801.35 781.35 761.35 741.35 981.35 961.35 941.35 921.35 901.35 881.35 861.35 841.35 821.35 801.35 9281 - 9285 922.55 902.55 882.55 862.55 842.55 822.55 802.55 782.55 762.55 742.55 982.55 962.55 942.55 922.55 902.55 882.55 862.55 842.55 822.55 802.55 9286 - 9290 923.75 903.75 883.75 863.75 843.75 823.75 803.75 783.75 763.75 743.75 983.75 963.75 943.75 923.75 903.75 883.75 863.75 843.75 823.75 803.75 9291 - 9295 924.95 904.95 884.95 864.95 844.95 824.95 804.95 784.95 764.95 744.95 984.95 964.95 944.95 924.95 904.95 884.95 864.95 844.95 824.95 804.95 9296 - 9300 926.15 906.15 886.15 866.15 846.15 826.15 806.15 786.15 766.15 746.15 986.15 966.15 946.15 926.15 906.15 886.15 866.15 846.15 826.15 806.15 9301 - 9305 927.35 907.35 887.35 867.35 847.35 827.35 807.35 787.35 767.35 747.35 987.35 967.35 947.35 927.35 907.35 887.35 867.35 847.35 827.35 807.35 9306 - 9310 928.55 908.55 888.55 868.55 848.55 828.55 808.55 788.55 768.55 748.55 988.55 968.55 948.55 928.55 908.55 888.55 868.55 848.55 828.55 808.55 9311 - 9315 929.75 909.75 889.75 869.75 849.75 829.75 809.75 789.75 769.75 749.75 989.75 969.75 949.75 929.75 909.75 889.75 869.75 849.75 829.75 809.75 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 - 9325 932.15 912.15 892.15 872.15 852.15 832.15 812.15 792.15 772.15 752.15 992.15 972.15 952.15 932.15 912.15 892.15 872.15 852.15 832.15 812.15 9326 - 9330 933.35 913.35 893.35 873.35 853.35 833.35 813.35 793.35 773.35 753.35 993.35 973.35 953.35 933.35 913.35 893.35 873.35 853.35 833.35 813.35 9331 - 9335 934.55 914.55 894.55 874.55 854.55 834.55 814.55 794.55 774.55 754.55 994.55 974.55 954.55 934.55 914.55 894.55 874.55 854.55 834.55 814.55 9336 - 9340 935.75 915.75 895.75 875.75 855.75 835.75 815.75 795.75 775.75 755.75 995.75 975.75 955.75 935.75 915.75 895.75 875.75 855.75 835.75 815.75 9341 - 9345 936.95 916.95 896.95 876.95 856.95 836.95 816.95 796.95 776.95 756.95 996.95 976.95 956.95 936.95 916.95 896.95 876.95 856.95 836.95 816.95 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 - 9375 944.15 924.15 904.15 884.15 864.15 844.15 824.15 804.15 784.15 764.15 1004.15 984.15 964.15 944.15 924.15 904.15 884.15 864.15 844.15 824.15 9376 - 9380 945.35 925.35 905.35 885.35 865.35 845.35 825.35 805.35 785.35 765.35 1005.35 985.35 965.35 945.35 925.35 905.35 885.35 865.35 845.35 825.35 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 - 9410 952.55 932.55 912.55 892.55 872.55 852.55 832.55 812.55 792.55 772.55 1012.55 992.55 972.55 952.55 932.55 912.55 892.55 872.55 852.55 832.55 9411 - 9415 953.75 933.75 913.75 893.75 873.75 853.75 833.75 813.75 793.75 773.75 1013.75 993.75 973.75 953.75 933.75 913.75 893.75 873.75 853.75 833.75 9416 - 9420 954.95 934.95 914.95 894.95 874.95 854.95 834.95 814.95 794.95 774.95 1014.95 994.95 974.95 954.95 934.95 914.95 894.95 874.95 854.95 834.95 9421 - 9425 956.15 936.15 916.15 896.15 876.15 856.15 836.15 816.15 796.15 776.15 1016.15 996.15 976.15 956.15 936.15 916.15 896.15 876.15 856.15 836.15 9426 - 9430 957.35 937.35 917.35 897.35 877.35 857.35 837.35 817.35 797.35 777.35 1017.35 997.35 977.35 957.35 937.35 917.35 897.35 877.35 857.35 837.35 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

142

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

9436 - 9440 959.75 939.75 919.75 899.75 879.75 859.75 839.75 819.75 799.75 779.75 1019.75 999.75 979.75 959.75 939.75 919.75 899.75 879.75 859.75 839.75 9441 - 9445 960.95 940.95 920.95 900.95 880.95 860.95 840.95 820.95 800.95 780.95 1020.95 1000.95 980.95 960.95 940.95 920.95 900.95 880.95 860.95 840.95 9446 - 9450 962.15 942.15 922.15 902.15 882.15 862.15 842.15 822.15 802.15 782.15 1022.15 1002.15 982.15 962.15 942.15 922.15 902.15 882.15 862.15 842.15 9451 - 9455 963.35 943.35 923.35 903.35 883.35 863.35 843.35 823.35 803.35 783.35 1023.35 1003.35 983.35 963.35 943.35 923.35 903.35 883.35 863.35 843.35 9456 - 9460 964.55 944.55 924.55 904.55 884.55 864.55 844.55 824.55 804.55 784.55 1024.55 1004.55 984.55 964.55 944.55 924.55 904.55 884.55 864.55 844.55 9461 - 9465 965.75 945.75 925.75 905.75 885.75 865.75 845.75 825.75 805.75 785.75 1025.75 1005.75 985.75 965.75 945.75 925.75 905.75 885.75 865.75 845.75 9466 - 9470 966.95 946.95 926.95 906.95 886.95 866.95 846.95 826.95 806.95 786.95 1026.95 1006.95 986.95 966.95 946.95 926.95 906.95 886.95 866.95 846.95 9471 - 9475 968.15 948.15 928.15 908.15 888.15 868.15 848.15 828.15 808.15 788.15 1028.15 1008.15 988.15 968.15 948.15 928.15 908.15 888.15 868.15 848.15 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 - 9515 977.75 957.75 937.75 917.75 897.75 877.75 857.75 837.75 817.75 797.75 1037.75 1017.75 997.75 977.75 957.75 937.75 917.75 897.75 877.75 857.75 9516 - 9520 978.95 958.95 938.95 918.95 898.95 878.95 858.95 838.95 818.95 798.95 1038.95 1018.95 998.95 978.95 958.95 938.95 918.95 898.95 878.95 858.95 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 - 9530 981.35 961.35 941.35 921.35 901.35 881.35 861.35 841.35 821.35 801.35 1041.35 1021.35 1001.35 981.35 961.35 941.35 921.35 901.35 881.35 861.35 9531 - 9535 982.55 962.55 942.55 922.55 902.55 882.55 862.55 842.55 822.55 802.55 1042.55 1022.55 1002.55 982.55 962.55 942.55 922.55 902.55 882.55 862.55 9536 - 9540 983.75 963.75 943.75 923.75 903.75 883.75 863.75 843.75 823.75 803.75 1043.75 1023.75 1003.75 983.75 963.75 943.75 923.75 903.75 883.75 863.75 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 - 9550 986.15 966.15 946.15 926.15 906.15 886.15 866.15 846.15 826.15 806.15 1046.15 1026.15 1006.15 986.15 966.15 946.15 926.15 906.15 886.15 866.15 9551 - 9555 987.35 967.35 947.35 927.35 907.35 887.35 867.35 847.35 827.35 807.35 1047.35 1027.35 1007.35 987.35 967.35 947.35 927.35 907.35 887.35 867.35

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P.U. (A) 35

143

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 - 9575 992.15 972.15 952.15 932.15 912.15 892.15 872.15 852.15 832.15 812.15 1052.15 1032.15 1012.15 992.15 972.15 952.15 932.15 912.15 892.15 872.15 9576 - 9580 993.35 973.35 953.35 933.35 913.35 893.35 873.35 853.35 833.35 813.35 1053.35 1033.35 1013.35 993.35 973.35 953.35 933.35 913.35 893.35 873.35 9581 - 9585 994.55 974.55 954.55 934.55 914.55 894.55 874.55 854.55 834.55 814.55 1054.55 1034.55 1014.55 994.55 974.55 954.55 934.55 914.55 894.55 874.55 9586 - 9590 995.75 975.75 955.75 935.75 915.75 895.75 875.75 855.75 835.75 815.75 1055.75 1035.75 1015.75 995.75 975.75 955.75 935.75 915.75 895.75 875.75 9591 - 9595 996.95 976.95 956.95 936.95 916.95 896.95 876.95 856.95 836.95 816.95 1056.95 1036.95 1016.95 996.95 976.95 956.95 936.95 916.95 896.95 876.95 9596 - 9600 998.15 978.15 958.15 938.15 918.15 898.15 878.15 858.15 838.15 818.15 1058.15 1038.15 1018.15 998.15 978.15 958.15 938.15 918.15 898.15 878.15 9601 - 9605 999.35 979.35 959.35 939.35 919.35 899.35 879.35 859.35 839.35 819.35 1059.35 1039.35 1019.35 999.35 979.35 959.35 939.35 919.35 899.35 879.35 9606 - 9610 1000.55 980.55 960.55 940.55 920.55 900.55 880.55 860.55 840.55 820.55 1060.55 1040.55 1020.55 1000.55 980.55 960.55 940.55 920.55 900.55 880.55 9611 - 9615 1001.75 981.75 961.75 941.75 921.75 901.75 881.75 861.75 841.75 821.75 1061.75 1041.75 1021.75 1001.75 981.75 961.75 941.75 921.75 901.75 881.75 9616 - 9620 1002.95 982.95 962.95 942.95 922.95 902.95 882.95 862.95 842.95 822.95 1062.95 1042.95 1022.95 1002.95 982.95 962.95 942.95 922.95 902.95 882.95 9621 - 9625 1004.15 984.15 964.15 944.15 924.15 904.15 884.15 864.15 844.15 824.15 1064.15 1044.15 1024.15 1004.15 984.15 964.15 944.15 924.15 904.15 884.15 9626 - 9630 1005.35 985.35 965.35 945.35 925.35 905.35 885.35 865.35 845.35 825.35 1065.35 1045.35 1025.35 1005.35 985.35 965.35 945.35 925.35 905.35 885.35 9631 - 9635 1006.55 986.55 966.55 946.55 926.55 906.55 886.55 866.55 846.55 826.55 1066.55 1046.55 1026.55 1006.55 986.55 966.55 946.55 926.55 906.55 886.55 9636 - 9640 1007.75 987.75 967.75 947.75 927.75 907.75 887.75 867.75 847.75 827.75 1067.75 1047.75 1027.75 1007.75 987.75 967.75 947.75 927.75 907.75 887.75 9641 - 9645 1008.95 988.95 968.95 948.95 928.95 908.95 888.95 868.95 848.95 828.95 1068.95 1048.95 1028.95 1008.95 988.95 968.95 948.95 928.95 908.95 888.95 9646 - 9650 1010.15 990.15 970.15 950.15 930.15 910.15 890.15 870.15 850.15 830.15 1070.15 1050.15 1030.15 1010.15 990.15 970.15 950.15 930.15 910.15 890.15 9651 - 9655 1011.35 991.35 971.35 951.35 931.35 911.35 891.35 871.35 851.35 831.35 1071.35 1051.35 1031.35 1011.35 991.35 971.35 951.35 931.35 911.35 891.35 9656 - 9660 1012.55 992.55 972.55 952.55 932.55 912.55 892.55 872.55 852.55 832.55 1072.55 1052.55 1032.55 1012.55 992.55 972.55 952.55 932.55 912.55 892.55 9661 - 9665 1013.75 993.75 973.75 953.75 933.75 913.75 893.75 873.75 853.75 833.75 1073.75 1053.75 1033.75 1013.75 993.75 973.75 953.75 933.75 913.75 893.75 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 - 9675 1016.15 996.15 976.15 956.15 936.15 916.15 896.15 876.15 856.15 836.15 1076.15 1056.15 1036.15 1016.15 996.15 976.15 956.15 936.15 916.15 896.15 9676 - 9680 1017.35 997.35 977.35 957.35 937.35 917.35 897.35 877.35 857.35 837.35 1077.35 1057.35 1037.35 1017.35 997.35 977.35 957.35 937.35 917.35 897.35 9681 - 9685 1018.55 998.55 978.55 958.55 938.55 918.55 898.55 878.55 858.55 838.55 1078.55 1058.55 1038.55 1018.55 998.55 978.55 958.55 938.55 918.55 898.55 9686 - 9690 1019.75 999.75 979.75 959.75 939.75 919.75 899.75 879.75 859.75 839.75 1079.75 1059.75 1039.75 1019.75 999.75 979.75 959.75 939.75 919.75 899.75 9691 - 9695 1020.95 1000.95 980.95 960.95 940.95 920.95 900.95 880.95 860.95 840.95 1080.95 1060.95 1040.95 1020.95 1000.95 980.95 960.95 940.95 920.95 900.95 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 - 9725 1028.15 1008.15 988.15 968.15 948.15 928.15 908.15 888.15 868.15 848.15 1088.15 1068.15 1048.15 1028.15 1008.15 988.15 968.15 948.15 928.15 908.15 9726 - 9730 1029.35 1009.35 989.35 969.35 949.35 929.35 909.35 889.35 869.35 849.35 1089.35 1069.35 1049.35 1029.35 1009.35 989.35 969.35 949.35 929.35 909.35 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 - 9760 1036.55 1016.55 996.55 976.55 956.55 936.55 916.55 896.55 876.55 856.55 1096.55 1076.55 1056.55 1036.55 1016.55 996.55 976.55 956.55 936.55 916.55 9761 - 9765 1037.75 1017.75 997.75 977.75 957.75 937.75 917.75 897.75 877.75 857.75 1097.75 1077.75 1057.75 1037.75 1017.75 997.75 977.75 957.75 937.75 917.75 9766 - 9770 1038.95 1018.95 998.95 978.95 958.95 938.95 918.95 898.95 878.95 858.95 1098.95 1078.95 1058.95 1038.95 1018.95 998.95 978.95 958.95 938.95 918.95 9771 - 9775 1040.15 1020.15 1000.15 980.15 960.15 940.15 920.15 900.15 880.15 860.15 1100.15 1080.15 1060.15 1040.15 1020.15 1000.15 980.15 960.15 940.15 920.15 9776 - 9780 1041.35 1021.35 1001.35 981.35 961.35 941.35 921.35 901.35 881.35 861.35 1101.35 1081.35 1061.35 1041.35 1021.35 1001.35 981.35 961.35 941.35 921.35 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

144

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

9786 - 9790 1043.75 1023.75 1003.75 983.75 963.75 943.75 923.75 903.75 883.75 863.75 1103.75 1083.75 1063.75 1043.75 1023.75 1003.75 983.75 963.75 943.75 923.75 9791 - 9795 1044.95 1024.95 1004.95 984.95 964.95 944.95 924.95 904.95 884.95 864.95 1104.95 1084.95 1064.95 1044.95 1024.95 1004.95 984.95 964.95 944.95 924.95 9796 - 9800 1046.15 1026.15 1006.15 986.15 966.15 946.15 926.15 906.15 886.15 866.15 1106.15 1086.15 1066.15 1046.15 1026.15 1006.15 986.15 966.15 946.15 926.15 9801 - 9805 1047.35 1027.35 1007.35 987.35 967.35 947.35 927.35 907.35 887.35 867.35 1107.35 1087.35 1067.35 1047.35 1027.35 1007.35 987.35 967.35 947.35 927.35 9806 - 9810 1048.55 1028.55 1008.55 988.55 968.55 948.55 928.55 908.55 888.55 868.55 1108.55 1088.55 1068.55 1048.55 1028.55 1008.55 988.55 968.55 948.55 928.55 9811 - 9815 1049.75 1029.75 1009.75 989.75 969.75 949.75 929.75 909.75 889.75 869.75 1109.75 1089.75 1069.75 1049.75 1029.75 1009.75 989.75 969.75 949.75 929.75 9816 - 9820 1050.95 1030.95 1010.95 990.95 970.95 950.95 930.95 910.95 890.95 870.95 1110.95 1090.95 1070.95 1050.95 1030.95 1010.95 990.95 970.95 950.95 930.95 9821 - 9825 1052.15 1032.15 1012.15 992.15 972.15 952.15 932.15 912.15 892.15 872.15 1112.15 1092.15 1072.15 1052.15 1032.15 1012.15 992.15 972.15 952.15 932.15 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 - 9865 1061.75 1041.75 1021.75 1001.75 981.75 961.75 941.75 921.75 901.75 881.75 1121.75 1101.75 1081.75 1061.75 1041.75 1021.75 1001.75 981.75 961.75 941.75 9866 - 9870 1062.95 1042.95 1022.95 1002.95 982.95 962.95 942.95 922.95 902.95 882.95 1122.95 1102.95 1082.95 1062.95 1042.95 1022.95 1002.95 982.95 962.95 942.95 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 - 9880 1065.35 1045.35 1025.35 1005.35 985.35 965.35 945.35 925.35 905.35 885.35 1125.35 1105.35 1085.35 1065.35 1045.35 1025.35 1005.35 985.35 965.35 945.35 9881 - 9885 1066.55 1046.55 1026.55 1006.55 986.55 966.55 946.55 926.55 906.55 886.55 1126.55 1106.55 1086.55 1066.55 1046.55 1026.55 1006.55 986.55 966.55 946.55 9886 - 9890 1067.75 1047.75 1027.75 1007.75 987.75 967.75 947.75 927.75 907.75 887.75 1127.75 1107.75 1087.75 1067.75 1047.75 1027.75 1007.75 987.75 967.75 947.75 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 - 9900 1070.15 1050.15 1030.15 1010.15 990.15 970.15 950.15 930.15 910.15 890.15 1130.15 1110.15 1090.15 1070.15 1050.15 1030.15 1010.15 990.15 970.15 950.15 9901 - 9905 1071.35 1051.35 1031.35 1011.35 991.35 971.35 951.35 931.35 911.35 891.35 1131.35 1111.35 1091.35 1071.35 1051.35 1031.35 1011.35 991.35 971.35 951.35

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P.U. (A) 35

145

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 - 9925 1076.15 1056.15 1036.15 1016.15 996.15 976.15 956.15 936.15 916.15 896.15 1136.15 1116.15 1096.15 1076.15 1056.15 1036.15 1016.15 996.15 976.15 956.15 9926 - 9930 1077.35 1057.35 1037.35 1017.35 997.35 977.35 957.35 937.35 917.35 897.35 1137.35 1117.35 1097.35 1077.35 1057.35 1037.35 1017.35 997.35 977.35 957.35 9931 - 9935 1078.55 1058.55 1038.55 1018.55 998.55 978.55 958.55 938.55 918.55 898.55 1138.55 1118.55 1098.55 1078.55 1058.55 1038.55 1018.55 998.55 978.55 958.55 9936 - 9940 1079.75 1059.75 1039.75 1019.75 999.75 979.75 959.75 939.75 919.75 899.75 1139.75 1119.75 1099.75 1079.75 1059.75 1039.75 1019.75 999.75 979.75 959.75 9941 - 9945 1080.95 1060.95 1040.95 1020.95 1000.95 980.95 960.95 940.95 920.95 900.95 1140.95 1120.95 1100.95 1080.95 1060.95 1040.95 1020.95 1000.95 980.95 960.95 9946 - 9950 1082.15 1062.15 1042.15 1022.15 1002.15 982.15 962.15 942.15 922.15 902.15 1142.15 1122.15 1102.15 1082.15 1062.15 1042.15 1022.15 1002.15 982.15 962.15 9951 - 9955 1083.35 1063.35 1043.35 1023.35 1003.35 983.35 963.35 943.35 923.35 903.35 1143.35 1123.35 1103.35 1083.35 1063.35 1043.35 1023.35 1003.35 983.35 963.35 9956 - 9960 1084.55 1064.55 1044.55 1024.55 1004.55 984.55 964.55 944.55 924.55 904.55 1144.55 1124.55 1104.55 1084.55 1064.55 1044.55 1024.55 1004.55 984.55 964.55 9961 - 9965 1085.75 1065.75 1045.75 1025.75 1005.75 985.75 965.75 945.75 925.75 905.75 1145.75 1125.75 1105.75 1085.75 1065.75 1045.75 1025.75 1005.75 985.75 965.75 9966 - 9970 1086.95 1066.95 1046.95 1026.95 1006.95 986.95 966.95 946.95 926.95 906.95 1146.95 1126.95 1106.95 1086.95 1066.95 1046.95 1026.95 1006.95 986.95 966.95 9971 - 9975 1088.15 1068.15 1048.15 1028.15 1008.15 988.15 968.15 948.15 928.15 908.15 1148.15 1128.15 1108.15 1088.15 1068.15 1048.15 1028.15 1008.15 988.15 968.15 9976 - 9980 1089.35 1069.35 1049.35 1029.35 1009.35 989.35 969.35 949.35 929.35 909.35 1149.35 1129.35 1109.35 1089.35 1069.35 1049.35 1029.35 1009.35 989.35 969.35 9981 - 9985 1090.55 1070.55 1050.55 1030.55 1010.55 990.55 970.55 950.55 930.55 910.55 1150.55 1130.55 1110.55 1090.55 1070.55 1050.55 1030.55 1010.55 990.55 970.55 9986 - 9990 1091.75 1071.75 1051.75 1031.75 1011.75 991.75 971.75 951.75 931.75 911.75 1151.75 1131.75 1111.75 1091.75 1071.75 1051.75 1031.75 1011.75 991.75 971.75 9991 - 9995 1092.95 1072.95 1052.95 1032.95 1012.95 992.95 972.95 952.95 932.95 912.95 1152.95 1132.95 1112.95 1092.95 1072.95 1052.95 1032.95 1012.95 992.95 972.95 9996 - 10000 1094.15 1074.15 1054.15 1034.15 1014.15 994.15 974.15 954.15 934.15 914.15 1154.15 1134.15 1114.15 1094.15 1074.15 1054.15 1034.15 1014.15 994.15 974.15

10001 - 10005 1095.35 1075.35 1055.35 1035.35 1015.35 995.35 975.35 955.35 935.35 915.35 1155.45 1135.35 1115.35 1095.35 1075.35 1055.35 1035.35 1015.35 995.35 975.35 10006 - 10010 1096.55 1076.55 1056.55 1036.55 1016.55 996.55 976.55 956.55 936.55 916.55 1156.75 1136.55 1116.55 1096.55 1076.55 1056.55 1036.55 1016.55 996.55 976.55 10011 - 10015 1097.75 1077.75 1057.75 1037.75 1017.75 997.75 977.75 957.75 937.75 917.75 1158.05 1137.75 1117.75 1097.75 1077.75 1057.75 1037.75 1017.75 997.75 977.75 10016 - 10020 1098.95 1078.95 1058.95 1038.95 1018.95 998.95 978.95 958.95 938.95 918.95 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 1000.15 980.15 960.15 940.15 920.15 1160.65 1140.15 1120.15 1100.15 1080.15 1060.15 1040.15 1020.15 1000.15 980.15 10026 - 10030 1101.35 1081.35 1061.35 1041.35 1021.35 1001.35 981.35 961.35 941.35 921.35 1161.95 1141.35 1121.35 1101.35 1081.35 1061.35 1041.35 1021.35 1001.35 981.35 10031 - 10035 1102.55 1082.55 1062.55 1042.55 1022.55 1002.55 982.55 962.55 942.55 922.55 1163.25 1142.55 1122.55 1102.55 1082.55 1062.55 1042.55 1022.55 1002.55 982.55 10036 - 10040 1103.75 1083.75 1063.75 1043.75 1023.75 1003.75 983.75 963.75 943.75 923.75 1164.55 1143.75 1123.75 1103.75 1083.75 1063.75 1043.75 1023.75 1003.75 983.75 10041 - 10045 1104.95 1084.95 1064.95 1044.95 1024.95 1004.95 984.95 964.95 944.95 924.95 1165.85 1144.95 1124.95 1104.95 1084.95 1064.95 1044.95 1024.95 1004.95 984.95 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 1012.15 992.15 972.15 952.15 932.15 1173.65 1152.15 1132.15 1112.15 1092.15 1072.15 1052.15 1032.15 1012.15 992.15 10076 - 10080 1113.35 1093.35 1073.35 1053.35 1033.35 1013.35 993.35 973.35 953.35 933.35 1174.95 1153.35 1133.35 1113.35 1093.35 1073.35 1053.35 1033.35 1013.35 993.35 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 1000.55 980.55 960.55 940.55 1182.75 1161.10 1140.55 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 1001.75 981.75 961.75 941.75 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 1002.95 982.95 962.95 942.95 1185.35 1163.70 1142.95 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 1004.15 984.15 964.15 944.15 1186.65 1165.00 1144.15 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 1005.35 985.35 965.35 945.35 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

146

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

10136 - 10140 1127.75 1107.75 1087.75 1067.75 1047.75 1027.75 1007.75 987.75 967.75 947.75 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 1008.95 988.95 968.95 948.95 1191.85 1170.20 1148.95 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 1010.15 990.15 970.15 950.15 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 1011.35 991.35 971.35 951.35 1194.45 1172.80 1151.35 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 1012.55 992.55 972.55 952.55 1195.75 1174.10 1152.55 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 1013.75 993.75 973.75 953.75 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 1014.95 994.95 974.95 954.95 1198.35 1176.70 1155.05 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 1016.15 996.15 976.15 956.15 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 1005.75 985.75 965.75 1210.05 1188.40 1166.75 1145.75 1125.75 1105.75 1085.75 1065.75 1045.75 1025.75 10216 - 10220 1146.95 1126.95 1106.95 1086.95 1066.95 1046.95 1026.95 1006.95 986.95 966.95 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 1009.35 989.35 969.35 1213.95 1192.30 1170.65 1149.35 1129.35 1109.35 1089.35 1069.35 1049.35 1029.35 10231 - 10235 1150.55 1130.55 1110.55 1090.55 1070.55 1050.55 1030.55 1010.55 990.55 970.55 1215.25 1193.60 1171.95 1150.55 1130.55 1110.55 1090.55 1070.55 1050.55 1030.55 10236 - 10240 1151.75 1131.75 1111.75 1091.75 1071.75 1051.75 1031.75 1011.75 991.75 971.75 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 1014.15 994.15 974.15 1219.15 1197.50 1175.85 1154.15 1134.15 1114.15 1094.15 1074.15 1054.15 1034.15 10251 - 10255 1155.45 1135.35 1115.35 1095.35 1075.35 1055.35 1035.35 1015.35 995.35 975.35 1220.45 1198.80 1177.15 1155.45 1135.35 1115.35 1095.35 1075.35 1055.35 1035.35

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P.U. (A) 35

147

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 1000.15 980.15 1225.65 1204.00 1182.35 1160.65 1140.15 1120.15 1100.15 1080.15 1060.15 1040.15 10276 - 10280 1161.95 1141.35 1121.35 1101.35 1081.35 1061.35 1041.35 1021.35 1001.35 981.35 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 1002.55 982.55 1228.25 1206.60 1184.95 1163.25 1142.55 1122.55 1102.55 1082.55 1062.55 1042.55 10286 - 10290 1164.55 1143.75 1123.75 1103.75 1083.75 1063.75 1043.75 1023.75 1003.75 983.75 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 1004.95 984.95 1230.85 1209.20 1187.55 1165.85 1144.95 1124.95 1104.95 1084.95 1064.95 1044.95 10296 - 10300 1167.15 1146.15 1126.15 1106.15 1086.15 1066.15 1046.15 1026.15 1006.15 986.15 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 1007.35 987.35 1233.45 1211.80 1190.15 1168.45 1147.35 1127.35 1107.35 1087.35 1067.35 1047.35 10306 - 10310 1169.75 1148.55 1128.55 1108.55 1088.55 1068.55 1048.55 1028.55 1008.55 988.55 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 1009.75 989.75 1236.05 1214.40 1192.75 1171.05 1149.75 1129.75 1109.75 1089.75 1069.75 1049.75 10316 - 10320 1172.35 1150.95 1130.95 1110.95 1090.95 1070.95 1050.95 1030.95 1010.95 990.95 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 1013.35 993.35 1239.95 1218.30 1196.65 1174.95 1153.35 1133.35 1113.35 1093.35 1073.35 1053.35 10331 - 10335 1176.25 1154.60 1134.55 1114.55 1094.55 1074.55 1054.55 1034.55 1014.55 994.55 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 1015.75 995.75 1242.55 1220.90 1199.25 1177.55 1155.90 1135.75 1115.75 1095.75 1075.75 1055.75 10341 - 10345 1178.85 1157.20 1136.95 1116.95 1096.95 1076.95 1056.95 1036.95 1016.95 996.95 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 1018.15 998.15 1245.15 1223.50 1201.85 1180.15 1158.50 1138.15 1118.15 1098.15 1078.15 1058.15 10351 - 10355 1181.45 1159.80 1139.35 1119.35 1099.35 1079.35 1059.35 1039.35 1019.35 999.35 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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

148

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

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

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P.U. (A) 35

149

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

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LEMBAGA HASIL DALAM NEGERI

JADUAL POTONGAN CUKAI BULANAN

SCHEDULE OF MONTHLY TAX DEDUCTIONS KUAT KUASA 2014

EFFECTIVE 2014

P.U. (A) 35

150

KA11 = Berkahwin dan mempunyai 11 orang anak Married, with 11 children KA16 = Berkahwin dan mempunyai 16 orang anak Married, with 16 children

KA12 = Berkahwin dan mempunyai 12 orang anak Married, with 12 children KA17 = Berkahwin dan mempunyai 17 orang anak Married, with 17 children

KA13 = Berkahwin dan mempunyai 13 orang anak Married, with 13 children KA18 = Berkahwin dan mempunyai 18 orang anak Married, with 18 children

KA14 = Berkahwin dan mempunyai 14 orang anak Married, with 14 children KA19 = Berkahwin dan mempunyai 19 orang anak Married, with 19 children

KA15 = Berkahwin dan mempunyai 15 orang anak Married, with 15 children KA20 = Berkahwin dan mempunyai 20 orang anak Married, with 20 children

Jumlah

Saraan Bersih

Bulanan

Total Monthly

Net

Remuneration

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

RM

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

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

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P.U. (A) 35

151

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 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