Salary, director's fees or dividends — compare company cash outflow, total taxes paid and EPF savings across all three structures, for the same take-home amount.
EPF rates applied: employer 13% / 12%, employee 11% — simplified percentage basis, actual KWSP table may differ slightly due to wage-range rounding.
Enter your numbers on the left
Three scenarios will appear here — salary, director's fees and dividends — with the most efficient option highlighted.
Important — Not Personal Tax Advice
This tool applies YA 2025 Malaysian personal income tax rates (LHDN resident individual table, including 30% band above RM2m and RM400 rebate where chargeable income does not exceed RM35,000), SME corporate tax rates (15% / 17% / 24%), EPF Act 1991 (13% / 12% simplified percentage basis, actual KWSP table may differ slightly due to wage-range rounding), SOCSO 1969 (RM6,000/month ceiling effective Oct 2024, simplified percentage basis capped near official table maximums), EIS Act 800 (0.2% each side, RM6,000/month ceiling effective Oct 2024, capped near official table maximums), and 2% dividend tax on dividend income exceeding RM100,000 (YA 2025). It assumes salary/director's fees are properly approved, commercially supportable and deductible for tax purposes. Excessive, private or insufficiently documented payments may be challenged. It assumes the director is a Malaysian tax resident whose only dividend income is from this company. Results are indicative only — engage a professional before making structural decisions.