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Revenue Statistics in Asian Countries 2017

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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.

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Revenue Statistics in Asian Countries 2017 - © OECD 2017

‌4.5Malaysia
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.
Disclaimer: http://oe.cd/disclaimer
Source: Ministry of Finance of Malaysia, Social Security Organisation, State Government Financial Report and Local Government Financial Report.

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