Residents use progressive resident tarif with earned income keringanan. Non-resident employment income is taxed at 15% of gross or resident tarif on gross income, whichever is higher.

SPR/First year: pemberi kerja 4%, pekerja 5%. SPR/Second year: pemberi kerja 9%, pekerja 15%. Full: pemberi kerja 17%, pekerja 20%. Caps apply.

Tahunan capital gains (interest, dividends, trading gains)