jadual potongan cukai bulanan schedule of monthly tax...

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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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  • 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

  • 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 - - - - - - - - -

  • 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 - - - - - -

  • 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 - - - - -

  • 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 - -

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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 19