| Year Assessment 2020: | Percentage |
| Company with paid up capital not more than RM2.5 million | |
| On first RM600,000 | 17% |
| Subsequent Balance | 24% |
| Company with paid up capital more than RM2.5 million | 24% |
| Year Assessment 2019: | Percentage |
| Company with paid up capital not more than RM2.5 million | |
| On first RM500,000 | 17% |
| Subsequent Balance | 24% |
| Company with paid up capital more than RM2.5 million | 24% |
| Year Assessment 2017-2018: | Percentage |
| Company with paid up capital not more than RM2.5 million | |
| On first RM500,000 | 18% |
| Subsequent Balance | 24% |
| Company with paid up capital more than RM2.5 million | 24% |
| Year Assessment 2016: | Percentage |
| Company with paid up capital not more than RM2.5 million | |
| On first RM500,000 | 19% |
| Subsequent Balance | 24% |
| Company with paid up capital more than RM2.5 million | 24% |