1887

Revenue Statistics in Asia and the Pacific 2021

Emerging Challenges for the Asia-Pacific Region in the COVID-19 Era

image of Revenue Statistics in Asia and the Pacific 2021

Revenue Statistics in Asia and the Pacific is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden, Switzerland and the United Kingdom. This edition includes a special feature on the emerging challenges for the Asia-Pacific region in the COVID-19 era and ways to address them. It compiles comparable tax revenue statistics for Australia, Bhutan, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Lao People’s Democratic Republic, Malaysia, the Maldives, Mongolia, Nauru, New Zealand, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau, Vanuatu and Viet Nam ; and comparable non tax revenue statistics for Bhutan, the Cook Islands, Fiji, Kazakhstan, Lao People’s Democratic Republic, the Maldives, Mongolia, Nauru, Philippines, Papua New Guinea, Samoa, Singapore, Thailand, Tokelau, Vanuatu and Viet Nam. 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 and Pacific economies enables comparisons about tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.

English

Table 4.11 - Malaysia: Details of tax revenue

English

Revenue Statistics in Asian and Pacific Economies 2021 - © OECD 2021

‌4.11Malaysia: Details of tax revenue
Million MYR
‌‌
‌1997‌
‌2000‌
‌2007‌
‌2010‌
‌2014‌
‌2015‌
‌2016‌
‌2017‌
‌2018‌
‌2019‌
Total tax revenue
55 493
 
50 083
 
98 569
 
113 573
 
169 513
 
170 962
 
175 325
 
183 537
 
181 065
 
188 035
 
1000 Taxes on income, profits and capital gains
27 648
 
27 339
 
65 671
 
75 058
 
120 284
 
105 751
 
103 967
 
110 260
 
123 953
 
128 307
 
1100 Of individuals
6 429
 
7 015
 
11 661
 
17 805
 
24 423
 
26 321
 
27 566
 
28 945
 
32 605
 
38 680
 
1110 On income and profits
6 429
 
7 015
 
11 661
 
17 805
 
24 423
 
26 321
 
27 566
 
28 945
 
32 605
 
38 680
 
1120 On capital gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1200 Corporate
20 552
 
19 923
 
52 615
 
55 156
 
92 223
 
75 275
 
72 127
 
76 226
 
86 556
 
84 534
 
1210 On profits
20 552
 
19 923
 
52 615
 
55 156
 
92 223
 
75 275
 
72 127
 
76 226
 
86 556
 
84 534
 
Company income tax
16 688
 
13 905
 
32 149
 
36 266
 
65 240
 
63 679
 
63 625
 
64 465
 
66 474
 
63 751
 
Petroleum income tax
3 861
 
6 010
 
20 453
 
18 713
 
26 956
 
11 559
 
8 422
 
11 761
 
20 082
 
20 783
 
Offshore business activity tax
3
 
8
 
13
 
15
 
27
 
37
 
81
 
0
 
0
 
0
 
Levy on Electricity
0
 
0
 
0
 
162
 
0
 
0
 
0
 
0
 
0
 
0
 
1220 On capital gains of corporates
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1300 Unallocable between 1100 and 1200
666
 
402
 
1 395
 
2 097
 
3 639
 
4 155
 
4 274
 
5 089
 
4 792
 
5 093
 
Cooperatives income tax
143
 
87
 
189
 
378
 
169
 
80
 
90
 
74
 
171
 
189
 
Withholding income tax
0
 
0
 
1 190
 
1 268
 
2 184
 
2 316
 
2 562
 
3 266
 
3 117
 
3 061
 
Other income tax
0
 
0
 
17
 
21
 
24
 
30
 
43
 
51
 
37
 
43
 
Real property gains tax
523
 
247
 
0
 
303
 
1 210
 
1 729
 
1 492
 
1 697
 
1 467
 
1 800
 
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
 
127
 
51
 
1
 
87
 
0
 
0
 
0
 
2000 Social security contributions
..
 
990
 
1 690
 
2 008
 
2 689
 
2 838
 
3 216
 
3 561
 
4 302
 
4 490
 
2100 Employees
..
 
218
 
371
 
439
 
588
 
..
 
..
 
..
 
..
 
..
 
2110 On a payroll basis
..
 
218
 
371
 
439
 
588
 
..
 
..
 
..
 
..
 
..
 
2120 On an income tax basis
..
 
0
 
0
 
0
 
0
 
..
 
..
 
..
 
..
 
..
 
2200 Employers
..
 
772
 
1 319
 
1 569
 
2 101
 
..
 
..
 
..
 
..
 
..
 
2210 On a payroll basis
..
 
772
 
1 319
 
1 569
 
2 101
 
..
 
..
 
..
 
..
 
..
 
2220 On an income tax basis
..
 
0
 
0
 
0
 
0
 
..
 
..
 
..
 
..
 
..
 
2300 Self-employed or non-employed
..
 
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
 
2 838
 
3 216
 
3 561
 
4 302
 
4 490
 
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
19
 
2
 
..
 
..
 
2
 
1
 
3
 
0
 
0
 
0
 
4100 Recurrent taxes on immovable property
0
 
0
 
..
 
..
 
0
 
0
 
0
 
..
 
..
 
..
 
4110 Households
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4120 Others
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4200 Recurrent taxes on net wealth
0
 
0
 
..
 
..
 
0
 
0
 
0
 
..
 
..
 
..
 
4210 Individual
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4220 Corporate
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4300 Estate, inheritance and gift taxes
19
 
2
 
..
 
..
 
2
 
1
 
3
 
..
 
..
 
..
 
4310 Estate and inheritance taxes
19
 
2
 
..
 
..
 
2
 
1
 
3
 
..
 
..
 
..
 
Estate Duty
19
 
2
 
..
 
..
 
2
 
1
 
3
 
..
 
..
 
..
 
4320 Gift taxes
0
 
0
 
..
 
..
 
0
 
0
 
0
 
..
 
..
 
..
 
4400 Taxes on financial and capital transactions
0
 
0
 
..
 
..
 
0
 
0
 
0
 
..
 
..
 
..
 
4500 Other non-reccurrent taxes on property
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
 
..
 
..
 
..
 
5000 Taxes on goods and services
25 061
 
19 910
 
27 483
 
32 268
 
40 030
 
56 353
 
62 415
 
63 952
 
46 729
 
48 823
 
5100 Taxes on production, sale, transfer, etc
23 195
 
17 990
 
25 772
 
30 218
 
37 411
 
53 669
 
59 649
 
61 148
 
43 810
 
45 843
 
5110 General taxes on goods and services
6 167
 
5 968
 
6 642
 
8 171
 
10 939
 
32 235
 
41 309
 
44 337
 
24 207
 
15 385
 
5111 Value added taxes
0
 
0
 
0
 
0
 
0
 
27 012
 
41 206
 
44 290
 
20 236
 
0
 
5112 Sales tax
6 167
 
5 968
 
6 642
 
8 171
 
10 939
 
5 223
 
103
 
47
 
3 971
 
15 385
 
Sales tax on local goods
4 160
 
3 894
 
4 178
 
4 886
 
6 130
 
3 207
 
..
 
46
 
1 095
 
6 445
 
Sales tax on imported goods
2 008
 
2 074
 
2 464
 
3 285
 
4 809
 
2 016
 
..
 
2
 
2 876
 
8 940
 
5113 Other
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5120 Taxes on specific goods and services
15 266
 
10 245
 
16 897
 
19 624
 
23 930
 
18 862
 
15 854
 
14 266
 
16 986
 
27 038
 
5121 Excises
6 053
 
3 803
 
8 990
 
11 770
 
12 925
 
11 890
 
11 705
 
10 112
 
10 779
 
10 511
 
Excise duties on domestic goods
6 053
 
3 803
 
7 910
 
9 350
 
8 456
 
7 999
 
7 721
 
5 519
 
4 918
 
5 131
 
Malt beer (domestic)
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1 696
 
1 861
 
Cigarettes (domestic)
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
234
 
66
 
Passenger vehicles (domestic)
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2 483
 
2 443
 
Other products (domestic)
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
505
 
760
 
Excise duties on imported goods
0
 
0
 
1 081
 
2 420
 
4 468
 
3 891
 
3 984
 
4 593
 
5 861
 
5 380
 
Cigarettes (imported)
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2 681
 
2 522
 
Motor vehicles (imported)
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2 803
 
2 466
 
Other products (imported)
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
378
 
392
 
5122 Profits of fiscal monopolies
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5123 Customs and import duties
6 524
 
3 599
 
2 424
 
1 966
 
2 670
 
2 732
 
2 905
 
2 784
 
2 897
 
2 733
 
Import duty on vehicles
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
562
 
479
 
Import duty on motors, machines and spare parts
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
681
 
675
 
Import duty on alcoholic beverages
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
100
 
99
 
Import duty on steel and metal products
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
305
 
298
 
Import duty on other products
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1 248
 
1 182
 
5124 Taxes on exports
1 053
 
1 032
 
2 322
 
1 810
 
1 893
 
1 039
 
980
 
1 355
 
1 725
 
1 126
 
Export duty on petroleom
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1 513
 
1 091
 
Export duty on other products
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
212
 
35
 
5125 Taxes on investment goods
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5126 Taxes on specific services
1 475
 
1 701
 
3 013
 
3 926
 
6 278
 
3 038
 
103
 
15
 
1 473
 
12 499
 
Service tax
1 475
 
1 701
 
3 013
 
3 926
 
6 278
 
3 038
 
103
 
15
 
1 473
 
12 283
 
Other taxes on specific services
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
216
 
5127 Other taxes on internat. trade and transactions
160
 
110
 
147
 
151
 
165
 
163
 
160
 
0
 
113
 
169
 
5128 Other taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5130 Unallocable between 5110 and 5120
1 761
 
1 777
 
2 233
 
2 423
 
2 542
 
2 572
 
2 486
 
2 545
 
2 617
 
3 420
 
5200 Taxes on use of goods and to perform activities
1 866
 
1 920
 
1 711
 
2 050
 
2 619
 
2 684
 
2 766
 
2 805
 
2 919
 
2 979
 
5210 Recurrent taxes
1 863
 
1 918
 
1 709
 
2 047
 
2 617
 
2 681
 
2 763
 
2 805
 
2 919
 
2 979
 
5211 Paid by households: motor vehicles
1 852
 
1 909
 
1 688
 
1 992
 
2 532
 
2 630
 
2 714
 
2 805
 
2 919
 
2 979
 
Motor vehicle licences
1 852
 
1 909
 
1 688
 
1 992
 
2 532
 
2 630
 
2 714
 
2 805
 
2 919
 
2 979
 
5212 Paid by others: motor vehicles
11
 
9
 
20
 
18
 
3
 
3
 
3
 
0
 
0
 
0
 
Commercial vehicle licences
11
 
9
 
19
 
17
 
3
 
3
 
3
 
..
 
..
 
..
 
Tour vehicle licences
0
 
0
 
1
 
1
 
0
 
0
 
0
 
..
 
..
 
..
 
5213 Paid in respect of other goods
0
 
0
 
0
 
38
 
81
 
48
 
46
 
0
 
0
 
0
 
Petroleum Permits
0
 
0
 
0
 
1
 
4
 
2
 
2
 
..
 
..
 
..
 
Bank Licences Fees
0
 
0
 
0
 
37
 
78
 
46
 
44
 
..
 
..
 
..
 
5220 Non-recurrent taxes
3
 
2
 
3
 
2
 
2
 
3
 
3
 
0
 
0
 
0
 
Environment Pollution Licences
2
 
2
 
3
 
2
 
2
 
3
 
3
 
..
 
..
 
..
 
Film rental tax
1
 
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
 
3 725
 
4 240
 
6 508
 
6 018
 
5 724
 
5 764
 
6 081
 
6 416
 
6100 Paid solely by business
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6200 Other
2 764
 
1 841
 
3 725
 
4 240
 
6 508
 
6 018
 
5 724
 
5 764
 
6 081
 
6 416
 
Share transfer tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
Stamp duties
2 714
 
1 799
 
3 404
 
4 192
 
6 458
 
5 974
 
5 688
 
5 665
 
5 924
 
6 213
 
Other direct taxes
50
 
42
 
321
 
48
 
51
 
45
 
37
 
99
 
157
 
203
 
..
Not available
Note: Year ending 31st December.
The data are on a cash basis.
Heading 2000: Starting from 2015, Social Security Contribution data is given as a lump sum. Data for 2019 are estimated.
Heading 5111: Starting from 2015, VAT (GST, Goods and Services Tax) is sourced from the IMF’s Government Finance Statistics dataset. GST was abolished by the government in 2018 and replaced by sales tax and service tax.
Heading 5126: Tourism tax has been added in this edition and classified under other taxes on specific services.
Disclaimer: http://oe.cd/disclaimer
Source: Ministry of Finance of Malaysia; Social Security Organisation of Malaysia (PERKESO).

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error