Petrol, groceries and even a cup of kopi O seem to be getting more expensive. Budget 2027 offers some relief by proposing lower personal income tax rates for two chargeable income bands:

• RM70,001–RM100,000: reduced from 19% to 18%

• RM100,001–RM150,000: reduced from 25% to 24%

These are progressive tax rates. The lower rate applies only to income within the relevant band, not to a taxpayer’s entire salary.

The maximum annual tax savings from these two proposed rate reductions is RM800. It may not fund a luxury holiday, but it could cover a good meal or two.

In short: The proposed reductions may lower tax payable, but remember that they apply only to income within the specified bands.

CCS | Beyond Numbers

Budget 2027：拟下调部分个人所得税率

汽油、日用品，甚至一杯Kopi O，似乎都越来越贵。《2027年财政预算案》提出下调两个应税收入区间的个人所得税率，为纳税人带来一些减负：

• RM70,001至RM100,000：由19%下调至18%

• RM100,001至RM150,000：由25%下调至24%

马来西亚采用累进税率。下调后的税率只适用于相应收入区间内的收入，并非适用于纳税人的全部薪资。

这两项拟议税率下调所带来的每年最高节税金额为RM800。虽然不足以支付一趟豪华假期，但吃顿好的应该够了。

简单来说：拟议的税率下调可能减少应缴税款，但请记住，较低税率仅适用于指定区间内的收入。

CCS | Beyond Numbers