Work out the extra income tax on your rental income after allowable expenses, at YA 2026 rates.
Extra tax from the rent
RM 2,620.00
14.56% of your RM 18,000.00 net rent
Extra tax from the rent: RM 2,620.00
Residents pay their normal progressive rates on net rent (YA 2026 brackets); non-residents pay a flat 30%. Allowable expenses include assessment, quit rent, fire insurance, repairs, agent fees and loan interest, but not the loan principal.
RM24,000 rent, RM6,000 expenses, RM60,000 other income
RM18,000 net rent taxed at 11% and 19%.
Extra tax RM2,620
Same rent, non-resident
A flat 30% of net rent.
RM5,400
How the figures above are worked out — the rules, rates and reasoning behind every line.
Net rental income (rent less allowable expenses) is added to your other income and taxed at your normal progressive rates. The tax on the rent is the difference it makes to your total bill, so it falls in your top brackets.
Non-residents pay a flat 30% on net rental income.
Assessment (cukai pintu) and quit rent (cukai tanah).
Fire insurance premiums.
Repairs and maintenance that restore the property, but not improvements.
Interest on the loan used to buy the property, but not the principal.
Agent fees for collecting rent or renewing a tenancy.
Only the interest part. The principal repays your loan and is not an expense.
Yes. The rebate applies only when chargeable income is RM35,000 or less, so rent that pushes you over loses it. The calculator includes this.
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