Non-Taxable Income Thresholds for Malaysian Individuals in 2025 Revealed
1/6/20261 min read
The Inland Revenue Board (LHDN) has announced the non-taxable income thresholds for individuals for the 2025 tax year, providing clarity on the income levels at which residents are not required to pay income tax. Under the latest guidelines, separate assessment individuals who are single can earn up to RM37,333 annually (or RM3,111 monthly) without being taxed. For married taxpayers with children, these thresholds increase — for example, married couples with two children can have up to RM41,333 annually as non-taxable income.
Under joint assessment, the non-taxable income limits are higher. Married couples with no children have a threshold of RM48,000 annually, rising to RM52,000 for those with two children.
Additionally, individuals with chargeable income not exceeding RM35,000 may qualify for tax rebates — including a self rebate of RM400, and an additional RM400 if jointly assessed with a spouse.
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