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%, employee 11% — simplified flat rate for all salary levels. Actual rate may be 12% (ER) for wages above RM5,000/month.
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), SME corporate tax rates (15% / 17% / 24%), EPF Act 1991 (simplified flat rates), SOCSO 1969 (RM6,000/month ceiling effective Oct 2024), EIS Act 800 (0.2% each side, RM5,000/month ceiling), and 2% dividend tax on dividend income exceeding RM100,000 (YA 2025). 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.