Belanjawan 2027: Pelepasan Cukai RM12,000 Nampak Besar. Berapa Sebenarnya Anda Jimat?
The personal relief is proposed to rise by RM3,000 in 2027. That does not mean RM3,000 cash back. Here is the simple maths behind what it could actually save you.
16 Oktober 2026-- reading now
Budget 2027 proposes raising Malaysia's basic individual tax relief from RM9,000 to RM12,000.
RM12,000 sounds like a lot.
But it does not mean the government gives you RM12,000, or even RM3,000, back.
The change simply means another RM3,000 of your income can be taken out of the amount that is taxed.
So how much do you actually save?
The simple version
Your saving depends on the tax rate that would otherwise apply to that RM3,000.
If your chargeable income remains within one tax band, the rough calculation is:
Extra RM3,000 relief × your marginal tax rate = tax saved
For example:
Chargeable income before the extra relief
Relevant marginal rate
Approximate saving from the extra RM3,000 relief
RM60,000
11%
RM330
RM80,000
18%
RM540
RM120,000
24%
RM720
These are simplified examples. Your exact tax bill depends on your full chargeable income and the other reliefs or rebates you qualify for.
There is another tax cut on top of that
Budget 2027 also proposes cutting the resident individual income tax rate by one percentage point for two chargeable-income bands:
RM70,001 to RM100,000: 19% to 18%
RM100,001 to RM150,000: 25% to 24%
That means some taxpayers could benefit twice: from the larger RM12,000 personal relief and from a lower tax rate.
The government says the combined changes could leave about five million taxpayers with up to RM1,600 more disposable income a year.
That is the maximum estimate, not what everyone receives.
Why RM12,000 is not the number to focus on
Tax relief headlines can be confusing because the relief amount and the amount you actually save are different things.
Think of it this way:
If a shop gives you a RM3,000 discount on the amount it uses to calculate a fee, you do not receive RM3,000 in cash. You only avoid paying the fee that would have applied to that RM3,000.
Income tax relief works in a similar way.
The higher your marginal tax rate, the more valuable that extra RM3,000 deduction generally becomes.
So what should you actually remember?
The useful headline is not "RM12,000 tax relief".
It is this:
The basic personal deduction rises by RM3,000, and for many taxpayers that could mean several hundred ringgit less tax. Some middle-income taxpayers could also get an additional saving from lower tax rates.
That is much closer to what may actually show up in your wallet.
Belanjawan 2027 mencadangkan pelepasan cukai individu asas dinaikkan daripada RM9,000 kepada RM12,000.
RM12,000 nampak besar.
Tetapi ia bukan bermaksud kerajaan memberi anda RM12,000, atau RM3,000, secara tunai.
Maksudnya ialah tambahan RM3,000 daripada pendapatan anda boleh ditolak daripada jumlah yang dikenakan cukai.
Jadi berapa sebenarnya anda jimat?
Versi paling mudah
Penjimatan anda bergantung pada kadar cukai yang akan dikenakan ke atas RM3,000 itu.
Jika pendapatan bercukai anda kekal dalam satu julat kadar, kiraan kasar ialah:
Tambahan pelepasan RM3,000 × kadar cukai marginal = cukai dijimatkan
Contohnya:
Pendapatan bercukai sebelum pelepasan tambahan
Kadar marginal berkaitan
Anggaran penjimatan daripada tambahan pelepasan RM3,000
RM60,000
11%
RM330
RM80,000
18%
RM540
RM120,000
24%
RM720
Ini contoh ringkas. Bil cukai sebenar anda bergantung pada jumlah pendapatan bercukai serta pelepasan atau rebat lain yang anda layak tuntut.
Ada satu lagi potongan cukai di atas itu
Belanjawan 2027 juga mencadangkan kadar cukai pendapatan individu pemastautin dikurangkan satu mata peratusan bagi dua julat pendapatan bercukai:
RM70,001 hingga RM100,000: 19% kepada 18%
RM100,001 hingga RM150,000: 25% kepada 24%
Ini bermakna sesetengah pembayar cukai berpotensi mendapat manfaat dua kali: daripada pelepasan peribadi yang lebih besar dan kadar cukai yang lebih rendah.
Kerajaan menganggarkan perubahan ini secara keseluruhan boleh memberi sekitar lima juta pembayar cukai sehingga RM1,600 tambahan pendapatan boleh guna setahun.
Itu anggaran maksimum, bukan jumlah yang semua orang akan terima.
Kenapa RM12,000 bukan angka utama untuk difokuskan
Tajuk berkaitan pelepasan cukai boleh mengelirukan kerana jumlah pelepasan dan jumlah sebenar yang anda jimat ialah dua perkara berbeza.
Bayangkan kedai memberi diskaun RM3,000 pada jumlah yang digunakan untuk mengira satu caj. Anda tidak menerima RM3,000 tunai. Anda cuma tidak perlu membayar caj yang sepatutnya dikenakan pada RM3,000 itu.
Pelepasan cukai pendapatan berfungsi dengan cara yang hampir sama.
Secara umum, semakin tinggi kadar cukai marginal anda, semakin bernilai tambahan pelepasan RM3,000 itu.
Jadi apa yang patut anda ingat?
Tajuk berguna bukan "pelepasan cukai RM12,000".
Sebaliknya:
Pelepasan asas individu meningkat RM3,000, dan bagi ramai pembayar cukai ini boleh bermakna beberapa ratus ringgit kurang cukai. Sesetengah pembayar cukai berpendapatan sederhana juga berpotensi mendapat penjimatan tambahan daripada kadar cukai yang lebih rendah.
Itu lebih hampir kepada apa yang mungkin benar-benar dirasai dalam dompet anda.
