Revenue Statistics in Asian Countries 2017
Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore
The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, with the co-operation of the Asian Development Bank and with the financial support of the European Union. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.
Table 4.5 - Malaysia
Details of tax revenue
Revenue Statistics in Asian Countries 2017 - © OECD 2017
4.5 | Malaysia | ||||||||||
| Details of tax revenue | ||||||||||
| Million MYR | ||||||||||
| | 1997 | 2000 | 2005 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
| Total tax revenue | 56 905 | 51 857 | 87 563 | 114 754 | 118 302 | 144 297 | 161 539 | 166 269 | 175 452 | 177 323 |
| 1000 Taxes on income, profits and capital gains | 27 648 | 27 339 | 51 040 | 75 269 | 75 058 | 98 018 | 111 676 | 114 113 | 120 284 | 105 751 |
| 1100 Of individuals | 6 429 | 7 015 | 8 649 | 15 590 | 17 805 | 20 203 | 22 977 | 23 055 | 24 423 | 26 321 |
| 1110 On income and profits | 6 429 | 7 015 | 8 649 | 15 590 | 17 805 | 20 203 | 22 977 | 23 055 | 24 423 | 26 321 |
| 1120 On capital gains | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 1200 Corporate | 20 552 | 19 923 | 40 962 | 57 725 | 55 156 | 74 653 | 85 239 | 87 949 | 92 223 | 75 275 |
| 1210 On profits | 20 552 | 19 923 | 40 962 | 57 725 | 55 156 | 74 653 | 85 239 | 87 949 | 92 223 | 75 275 |
| Company income tax | 16 688 | 13 905 | 26 381 | 30 199 | 36 266 | 46 888 | 51 288 | 58 175 | 65 240 | 63 679 |
| Petroleum income tax | 3 861 | 6 010 | 14 566 | 27 231 | 18 713 | 27 748 | 33 934 | 29 753 | 26 956 | 11 559 |
| Offshore business activity tax | 3 | 8 | 15 | 15 | 15 | 17 | 18 | 20 | 27 | 37 |
| Levy on electricity | 0 | 0 | 0 | 280 | 162 | 0 | 0 | 1 | 0 | 0 |
| 1220 On capital gains | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 1300 Unallocable between 1100 and 1200 | 666 | 402 | 1 429 | 1 954 | 2 097 | 3 162 | 3 459 | 3 109 | 3 639 | 4 155 |
| Cooperatives income tax | 143 | 87 | 63 | 546 | 378 | 357 | 345 | 286 | 169 | 80 |
| Withholding income tax | 0 | 0 | 1 110 | 1 328 | 1 268 | 1 519 | 2 097 | 2 008 | 2 184 | 2 316 |
| Other income tax | 0 | 0 | 20 | 23 | 21 | 17 | 21 | 23 | 24 | 30 |
| Real property gains tax | 523 | 247 | 236 | 42 | 303 | 509 | 608 | 785 | 1 210 | 1 729 |
| Exit levy | 0 | 41 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Windfall levy on crude palm oil | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Windfall levy on crude palm kernel oil | 0 | 26 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Levy on fresh fruit bunch | 0 | 0 | 0 | 16 | 127 | 761 | 388 | 7 | 51 | 1 |
| 2000 Social security contributions | 0 | 990 | 1 382 | 1 867 | 2 008 | 2 172 | 2 326 | 2 518 | 2 689 | 2 900 |
| 2100 Employees | .. | 218 | 304 | 409 | 439 | 475 | 508 | 552 | 588 | .. |
| 2110 On a payroll basis | .. | 218 | 304 | 409 | 439 | 475 | 508 | 552 | 588 | .. |
| 2120 On an income tax basis | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | .. |
| 2200 Employers | .. | 772 | 1 079 | 1 458 | 1 569 | 1 697 | 1 818 | 1 966 | 2 101 | .. |
| 2210 On a payroll basis | .. | 772 | 1 079 | 1 458 | 1 569 | 1 697 | 1 818 | 1 966 | 2 101 | .. |
| 2220 On an income tax basis | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | .. |
| 2300 Self-employed or non-employed | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | .. |
| 2310 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2320 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2400 Unallocable between 2100, 2200 and 2300 | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2 900 |
| 2410 On a payroll basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 2420 On an income tax basis | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 3000 Taxes on payroll and workforce | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4000 Taxes on property | 1 431 | 1 776 | 3 427 | 4 471 | 4 729 | 5 009 | 5 243 | 5 350 | 5 941 | 6 300 |
| 4100 Recurrent taxes on immovable property | 1 412 | 1 774 | 3 422 | 4 471 | 4 729 | 5 009 | 5 241 | 5 349 | 5 939 | 6 299 |
| Quit rent | .. | .. | 942 | 1 284 | 1 385 | 1 501 | 1 561 | 1 489 | 1 549 | 1 799 |
| 4110 Households | 1 412 | 1 774 | 2 480 | 3 187 | 3 344 | 3 508 | 3 680 | 3 860 | 4 390 | 4 500 |
| Assessment tax | 1 412 | 1 774 | 2 480 | 3 187 | 3 344 | 3 508 | 3 680 | 3 860 | 4 390 | 4 500 |
| 4120 Others | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4200 Recurrent taxes on net wealth | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4210 Individual | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4220 Corporate | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4300 Estate, inheritance and gift taxes | 19 | 2 | 5 | 0 | 0 | 0 | 2 | 1 | 2 | 1 |
| 4310 Estate and inheritance taxes | 19 | 2 | 5 | .. | .. | .. | 2 | 1 | 2 | 1 |
| Estate duty | 19 | 2 | 5 | .. | .. | .. | 2 | 1 | 2 | 1 |
| 4320 Gift taxes | 0 | 0 | 0 | .. | .. | .. | 0 | 0 | 0 | 0 |
| 4400 Taxes on financial and capital transactions | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4500 Non-recurrent taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 4510 On net wealth | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4520 Other non-recurrent taxes | .. | .. | .. | .. | .. | .. | .. | .. | .. | .. |
| 4600 Other recurrent taxes on property | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5000 Taxes on goods and services | 25 061 | 19 910 | 29 216 | 29 746 | 32 268 | 34 114 | 36 647 | 37 871 | 40 030 | 56 353 |
| 5100 Taxes on production, sale, transfer, etc | 23 195 | 17 990 | 27 051 | 27 834 | 30 218 | 31 883 | 34 317 | 35 421 | 37 411 | 53 669 |
| 5110 General taxes | 6 167 | 5 968 | 7 709 | 8 603 | 8 171 | 8 577 | 9 496 | 10 068 | 10 939 | 32 235 |
| 5111 Value added taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27 012 |
| 5112 Sales tax | 6 167 | 5 968 | 7 709 | 8 603 | 8 171 | 8 577 | 9 496 | 10 068 | 10 939 | 5 223 |
| On local goods | 4 160 | 3 894 | 5 403 | 5 348 | 4 886 | 4 995 | 5 358 | 5 626 | 6 130 | 3 207 |
| On imported goods | 2 008 | 2 074 | 2 306 | 3 255 | 3 285 | 3 583 | 4 138 | 4 442 | 4 809 | 2 016 |
| 5113 Other | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5120 Taxes on specific goods and services | 15 266 | 10 245 | 17 511 | 16 822 | 19 624 | 20 765 | 22 184 | 22 756 | 23 930 | 18 862 |
| 5121 Excise duties | 6 053 | 3 803 | 9 322 | 10 068 | 11 770 | 11 517 | 12 187 | 12 193 | 12 925 | 11 890 |
| On local goods | 6 053 | 3 803 | 8 641 | 8 474 | 9 350 | 8 415 | 8 420 | 8 395 | 8 456 | 7 999 |
| On imported goods | 0 | 0 | 680 | 1 595 | 2 420 | 3 102 | 3 767 | 3 798 | 4 468 | 3 891 |
| 5122 Profits of fiscal monopolies | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5123 Customs and import duties | 6 524 | 3 599 | 3 385 | 2 114 | 1 966 | 2 026 | 2 282 | 2 524 | 2 670 | 2 732 |
| 5124 Taxes on exports | 1 053 | 1 032 | 2 085 | 1 152 | 1 810 | 2 081 | 1 968 | 1 930 | 1 893 | 1 039 |
| 5125 Taxes on investment goods | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5126 Taxes on specific services | 1 475 | 1 701 | 2 582 | 3 344 | 3 926 | 4 982 | 5 583 | 5 944 | 6 278 | 3 038 |
| Pool betting duties and sweepstakes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Service tax | 1 475 | 1 701 | 2 582 | 3 344 | 3 926 | 4 982 | 5 583 | 5 944 | 6 278 | 3 038 |
| 5127 Other taxes on internat. trade and transactions | 160 | 110 | 137 | 143 | 151 | 159 | 164 | 165 | 165 | 163 |
| 5128 Other taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5130 Unallocable between 5110 and 5120 | 1 761 | 1 777 | 1 831 | 2 409 | 2 423 | 2 541 | 2 638 | 2 597 | 2 542 | 2 572 |
| 5200 Taxes on use of goods and to perform activities | 1 866 | 1 920 | 2 165 | 1 912 | 2 050 | 2 231 | 2 329 | 2 450 | 2 619 | 2 684 |
| 5210 Recurrent taxes | 1 863 | 1 918 | 2 163 | 1 909 | 2 047 | 2 227 | 2 326 | 2 447 | 2 617 | 2 681 |
| 5211 Paid by households: motor vehicles | 1 852 | 1 909 | 2 147 | 1 856 | 1 992 | 2 183 | 2 283 | 2 407 | 2 532 | 2 630 |
| Motor vehicle licences | 1 852 | 1 909 | 2 147 | 1 856 | 1 992 | 2 183 | 2 283 | 2 407 | 2 532 | 2 630 |
| 5212 Paid by others: motor vehicles | 11 | 9 | 15 | 17 | 18 | 5 | 3 | 3 | 3 | 3 |
| Commercial vehicle licences | 11 | 9 | 14 | 16 | 17 | 5 | 3 | 3 | 3 | 3 |
| Tour vehicle licences | 0 | 0 | 1 | 1 | 1 | 1 | 0 | 0 | 0 | 0 |
| 5213 Paid in respect of other goods | 0 | 0 | 1 | 36 | 38 | 39 | 39 | 37 | 81 | 48 |
| Petroleum permits | 0 | 0 | 1 | 1 | 1 | 1 | 1 | 0 | 4 | 2 |
| Bank licences fees | 0 | 0 | 0 | 35 | 37 | 38 | 39 | 37 | 78 | 46 |
| 5220 Non-recurrent taxes | 3 | 2 | 2 | 2 | 2 | 4 | 3 | 2 | 2 | 3 |
| Environment pollution licences | 2 | 2 | 2 | 2 | 2 | 4 | 3 | 2 | 2 | 3 |
| Film rental tax | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 5300 Unallocable between 5100 and 5200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 6000 Other taxes | 2 764 | 1 841 | 2 499 | 3 401 | 4 240 | 4 984 | 5 648 | 6 417 | 6 508 | 6 018 |
| 6100 Paid solely by business | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 6200 Other | 2 764 | 1 841 | 2 499 | 3 401 | 4 240 | 4 984 | 5 648 | 6 417 | 6 508 | 6 018 |
| Share transfer tax | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Stamp duties | 2 714 | 1 799 | 2 460 | 3 349 | 4 192 | 4 929 | 5 595 | 6 364 | 6 458 | 5 974 |
| Other direct taxes | 50 | 42 | 38 | 52 | 48 | 55 | 53 | 53 | 51 | 45 |
Not available | |||||||||||
Note: Year ending 31st December. The data are on a cash basis. Heading 2000: The data are estimated for 2015. An average annual growth rate for the period 2012-2014 was applied to the 2014 figure. Heading 4100: The data for the quit rent and the assessment tax are estimated for 2015. Heading 5111: The data for 2015 are sourced from the IMF's Government Finance Statistics dataset. | |||||||||||
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Source: Ministry of Finance of Malaysia, Social Security Organisation, State Government Financial Report and Local Government Financial Report. |