|  |  |  | INCOME TAX RATES ?C RESIDENT INDIVIDUALS 
         
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                      | Chargeable Income (RM) | Y/A 2009 onwards |   
                      |  | Tax Rate % |   
                      | First 2,500 | 1 |   
                      | Next 5,000 | 3 |   
                      | Next 10,000 | 3 |   
                      | Next 20,000 | 7 |   
                      | Next 35,000 | 12 |   
                      | Next 50,000 | 19 |   
                      | Next 70,000 | 24 |   
                      | Next 100,000 | 27 |   
                      | Next 150,000 | 27 |   
                      | Exceeding 250,000 | 27 |  |  |   
                |  |  |  |  |  |   
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          |  | NON- RESIDENT PERSONS | 27% |  
          |  | COMPANIES |  |   
          |  | Company with paid up capital above RM2.5 million at the beginning of the basis period
 
 | 25% |   
          |  | Company with paid up capital of RM2.5 million and below at the beginning of the basis period
 
 |  |   
          |  | On first RM500, 000 chargeable income | 20% |   
          |  | On subsequent chargeable income | 25% |  
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