Chargeable income应课税收入
RM 0
Build the tax computation straight from your accounts — chargeable income, tax payable and CP204 balance, with SME tiered rates (15% / 17% / 24%).
Enter figures from your audited accounts. Results update as you type.填入经审核账目的数字，结果即时更新。
SME status is auto-determined: paid-up capital ≤ RM2.5m AND gross business income ≤ RM50m AND not controlled by a large company. SMEs get 15% on the first RM150,000, 17% on RM150,001–600,000, and 24% above; other companies pay a flat 24%. 中小企业资格自动判定：实收资本 ≤ RM250万 且 营业总收入 ≤ RM5,000万 且 不受大型公司控制。中小企业首 RM150,000 征 15%、RM150,001–600,000 征 17%、超过部分 24%；其他公司统一 24%。
Rates for a resident company, YA 2024 / 2025.居民公司税率，课税年 2024 / 2025。
| Company / chargeable income公司 / 应课税收入 | Rate税率 |
|---|---|
| SME中小企业 — first RM150,000首 RM150,000 | 15% |
| SME中小企业 — RM150,001 – 600,000 | 17% |
| SME中小企业 — above RM600,000超过 RM600,000 | 24% |
| Non-SME / other companies非中小企业 / 其他公司 | 24% |
SME = resident company incorporated in Malaysia with paid-up ordinary share capital ≤ RM2.5m at the beginning of the basis period AND gross business income ≤ RM50m, and not more than 50% owned by (or owning) a company with paid-up capital > RM2.5m.中小企业 = 在马来西亚注册的居民公司，基期开始时实收普通股本 ≤ RM250万 且 营业总收入 ≤ RM5,000万，且与实收资本 > RM250万 的公司之间的持股不超过 50%。
How the computation and rates work.关于计算与税率。
Estimate only.仅供估算。 This calculator uses prevailing Malaysia corporate tax rates and a standard Form C-style computation. It does not cover every adjustment (e.g. reinvestment allowance, group relief, incentives, transfer pricing, real property gains). Figures depend on the accuracy of your inputs and should not replace professional advice. Hoong Dai accepts no liability for reliance on this tool — please confirm with us or LHDN before filing. 本计算器采用马来西亚现行企业税率与标准 Form C 式计算，并未涵盖所有调整项（如再投资免税额、集团扣抵、税务奖掖、转让定价、房地产盈利税）。结果取决于您输入的准确性，不能取代专业意见。宏徕对使用本工具不承担任何责任——报税前请与我们或 LHDN 确认。