Chargeable Income	RM	Rate of Income Tax
For every ringgit of the first	2,500	0 per cent
For every ringgit of the next	2,500	1 per cent
For every ringgit of the next	15,000	3 per cent
For every ringgit of the next	15,000	7 per cent
For every ringgit of the next	15,000	13 per cent
For every ringgit of the next	20,000	19 per cent
For every ringgit of the next	30,000	24 per cent
For every ringgit of the next	150,000	27 per cent
For every ringgit exceeding	250,000	28 per cent

[Subs. Act 309: s.15; Subs. Act 451: s.24; Subs. Act 471: s.12; Subs. Act 497: s.9; Subs. Act 531: s.19; Subs. Act 544: s.14; Ins. Act 578: s.19; Subs. Act 600: s.12; Subs. Act 619:s.7]

1A. Except where paragraph 2 provides otherwise, income tax shall be charged for a year of assessment on the chargeable income of a person (other than a company) not resident for the basis year for that year of assessment at the rate of 28 per cent on every ringgit of the chargeable income. [Ins. Act 578: s.19; Am. Act 600: s.12; Am. Act 619:s.7]

2. Subject to paragraph 3, income tax shall be charged for a year of assessment on the chargeable income of- [Subs. Act A471: s.12]

                (a) a company;

                (b) (repealed by Act 578: s.19]

                (c) a trust body;

                (d) an executor of an estate of a deceased individual who was domiciled outside Malaysia at the time of his death;

                (e) a receiver with respect to whom section 68(4) applies,

at the rate of 28 per cent on every ringgit of the chargeable income. [Subs. Act 364: s.11; Subs. Act 497: s.9; Subs. Act 531: s.19; Subs. Act 578: s.19]

3. Income tax shall be charged for a year of assessment on the chargeable income of an insurer from inward re-insurance business or off-shore insurance business at the rate of 5 per cent on every ringgit of the chargeable income. [Ins. Act A471: s.12; Ins. Act 264: s.11]

PART II

Notwithstanding Part I, income tax shall be charged on the following income at the following rates-

Chargeable Income	RM	Rate of Income Tax
For every ringgit of the first	20,000	0 per cent
For every ringgit of the next	10,000	3 per cent
For every ringgit of the next	10,000	6 per cent
For every ringgit of the next	10,000	9 per cent
For every ringgit of the next	25,000	12 per cent
For every ringgit of the next	25,000	16 per cent
For every ringgit of the next	50,000	20 per cent
For every ringgit of the next	100,000	23 per cent
For every ringgit of the next	250,000	26 per cent
For every ringgit of the next	500,000	28 per cent

[Subs. Act 476: s.17; Subs. Act 497: s.9; Subs. Act 531: s.19; Subs. Act 544: s.14; Subs. Act 600: s.12; Subs. Act 619:s.7]

PART V

Notwithstanding Part I and Part II, income tax shall be charged on the income of a non-resident person consisting of-

(i) amounts paid in consideration of services rendered by the person or his employee in connection with the use of property or rights belonging to, or to the installation or operation of any plant, machinery or other apparatus purchased from, such person;

(ii) amounts paid in consideration of technical advice, assistance or services rendered in connection with technical management or administration of any scientific, industrial or commercial undertaking, venture, project or scheme; or

(iii) rent or other payment made under any agreement or arrangement for the use of any moveable property; [Ins. Act 309: s.15; Ins. Act 328: s.16; Am. Act 557: s.21]

which is derived from Malaysia at the rate of 10% of gross. [Ins. Act 293: s.13; Subs. Act 531: s.19]

PART VI

Notwithstanding Part I, income tax shall be charged on the income of an individual resident in Malaysia consisting of interest (other than interest exempt under this Act or any order made thereto) accruing in or derived from Malaysia and received from a person referred to in section 109C at the rate of..... 5% of gross. [Ins. Act 323: s.22]

PART VII

Notwithstanding Part I, income tax shall be charged upon the chargeable income of an approved operational headquarters company in relation to the source consisting of the provision of qualifying services as defined under subsection 60E (7) at the rate of ..................10 per cent [Ins. Act 420: s.14]

PART VIII

Notwithstanding Part I and Part II, income tax shall be charged on the chargeable income of a life fund, other than income arising from life re-insurance business and inward life re-insurance business, of a resident or non-resident insurer at the rate of............................................ 8 per cent. [Ins. Act 531: s.19; Ins. Act 578: s.19]

PART IX

Notwithstanding Part I, income tax shall be charged on the chargeable income of a foreign fund management company in relation to the source consisting of the provision of fund management services to foreign investors as referred to in section 60G at the rate of ............................................. 10 per cent. [Ins. Act 544: s.14]

Related reading:
[Act 264: s.11; Act 293: s.13; Act 309: s.15; Act 323: s.20; Act 323: s.21; Act 323: s.22; Act 328: s.16; Act 364: s.11; Act 337: s.16; Act 420: s.14; Act 451: s.24; Act 471: s.12; Act 476: s. 17; Act 497: s.9; Act 531: s.19; Act 544: s.14; Act 557: s.21; Act 578: s.19; Act 600: s.12; Act 619:s.7]