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Consumer Mathematics: Taxation · Form 5

Consumer Mathematics: Taxation: Practice Questions

Original SPM-style practice questions for Consumer Mathematics: Taxation, each with full worked solutions, Paper 1 multiple-choice and Paper 2 structured.

Written by the spmmath.com.my editorial team.

Original practice questions for Consumer Mathematics: Taxation, in the style of Mathematics Paper 1 (Objective) and Mathematics Paper 2 (Subjective). Each answer is worked so you can check your method, not just the result.

Multiple-choice (Paper 1 style)

Question 1

Aiman's total annual income is RM48,000 and his total tax reliefs amount to RM11,500. What is his chargeable income?

  1. A. RM37,500
  2. B. RM59,500
  3. C. RM36,500
  4. D. RM48,000

Question 2

Suria claims these tax reliefs: individual RM9,000, EPF (KWSP) RM4,000, life insurance RM3,000 and lifestyle RM2,500. What is her total tax relief?

  1. A. RM15,500
  2. B. RM18,500
  3. C. RM16,000
  4. D. RM13,500

Question 3

Income tax table, First RM5,000: RM0; RM5,001–RM20,000: 1% on the amount above RM5,000; RM20,001–RM35,000: RM150 + 3% on the amount above RM20,000. Devi's chargeable income is RM30,000.

Calculate her income tax.

  1. A. RM300
  2. B. RM900
  3. C. RM600
  4. D. RM450

Question 4

Hafiz's income tax before rebate is RM540. Because his chargeable income does not exceed RM35,000, he is entitled to a tax rebate of RM400.

How much income tax must he pay?

  1. A. RM140
  2. B. RM940
  3. C. RM400
  4. D. RM540

Question 5

Salleh's income tax is RM1,250. He paid zakat of RM480 during the year, which is treated as a rebate.

What is his tax payable after the zakat rebate?

  1. A. RM1,730
  2. B. RM480
  3. C. RM770
  4. D. RM825

Question 6

Nadia's income tax for the year is RM1,800. If it is collected equally over 12 months through Monthly Tax Deduction (PCB), how much is deducted each month?

  1. A. RM180
  2. B. RM150
  3. C. RM120
  4. D. RM200

Question 7

Before claiming SSPN relief, Farah's chargeable income is RM40,000. She then claims an additional SSPN relief of RM3,000.

What is her new chargeable income?

  1. A. RM43,000
  2. B. RM40,000
  3. C. RM3,000
  4. D. RM37,000

Question 8

Income tax table, RM20,001–RM35,000: RM150 + 3% on the amount above RM20,000; RM35,001–RM50,000: RM600 + 8% on the amount above RM35,000. Using the table, what is the income tax on a chargeable income of RM45,000?

  1. A. RM1,400
  2. B. RM800
  3. C. RM1,350
  4. D. RM2,000

Question 9

An individual qualifies for the RM400 tax rebate only if the chargeable income does not exceed RM35,000. Which of the following chargeable incomes qualifies for the rebate?

  1. A. RM35,600
  2. B. RM38,000
  3. C. RM34,800
  4. D. RM42,000

Structured (Paper 2 style)

Question 1 (6 marks)

Encik Kumar's total annual income is RM54,000. He is entitled to these tax reliefs: individual RM9,000, EPF (KWSP) RM5,940, life insurance RM3,000, lifestyle RM2,500 and medical treatment for his parents RM1,560.

The income tax table is: First RM5,000: RM0; RM5,001–RM20,000: 1% on the amount above RM5,000; RM20,001–RM35,000: RM150 + 3% on the amount above RM20,000. A tax rebate of RM400 is given if the chargeable income does not exceed RM35,000.

Calculate his income tax payable.

  1. Total tax relief = 9,000 + 5,940 + 3,000 + 2,500 + 1,560 = RM22,000.
  2. Chargeable income = total income − total relief = 54,000 − 22,000 = RM32,000.
  3. RM32,000 lies in the RM20,001–RM35,000 band, so income tax = 150 + 3% × (32,000 − 20,000) = 150 + 360 = RM510.
  4. Chargeable income RM32,000 does not exceed RM35,000, so the RM400 rebate applies.
  5. Income tax payable = 510 − 400 = RM110.

Question 2 (7 marks)

Puan Salmah's annual income is RM78,000 and her total tax reliefs are RM19,000. During the year she paid zakat of RM300, which is treated as a rebate.

The income tax table includes: RM50,001–RM70,000: RM1,800 + 13% on the amount above RM50,000. The RM400 rebate applies only if chargeable income does not exceed RM35,000.

Calculate her income tax payable after the zakat rebate.

  1. Chargeable income = 78,000 − 19,000 = RM59,000.
  2. RM59,000 lies in the RM50,001–RM70,000 band, so income tax = 1,800 + 13% × (59,000 − 50,000) = 1,800 + 1,170 = RM2,970.
  3. Chargeable income RM59,000 exceeds RM35,000, so the RM400 rebate does not apply.
  4. Apply the zakat rebate: tax payable = 2,970 − 300 = RM2,670.

Question 3 (5 marks)

Cikgu Lim's annual income is RM71,000. He claims these reliefs: individual RM9,000, EPF (KWSP) RM7,810, life insurance RM3,180 and SSPN savings RM1,000.

The income tax table includes: RM35,001–RM50,000: RM600 + 8% on the amount above RM35,000. (a) Find his chargeable income and income tax.

(b) If the tax is collected equally over 12 months through Monthly Tax Deduction (PCB), find the monthly deduction.

  1. Total tax relief = 9,000 + 7,810 + 3,180 + 1,000 = RM21,000.
  2. Chargeable income = 71,000 − 21,000 = RM50,000.
  3. RM50,000 lies in the RM35,001–RM50,000 band, so income tax = 600 + 8% × (50,000 − 35,000) = 600 + 1,200 = RM1,800.
  4. Monthly deduction = 1,800 ÷ 12 = RM150.

Question 4 (8 marks)

Encik Faiz's total annual income is RM60,000. He claims these reliefs: individual RM9,000, EPF (KWSP) RM6,600, spouse who is not working RM4,000, lifestyle RM2,500 and life insurance RM2,900.

The income tax table is: RM5,001–RM20,000: 1% on the amount above RM5,000; RM20,001–RM35,000: RM150 + 3% on the amount above RM20,000. A rebate of RM400 is given if chargeable income does not exceed RM35,000.

Find (a) his total tax relief, (b) his chargeable income, (c) his income tax before rebate, and (d) his income tax payable.

  1. Total tax relief = 9,000 + 6,600 + 4,000 + 2,500 + 2,900 = RM25,000.
  2. Chargeable income = 60,000 − 25,000 = RM35,000.
  3. RM35,000 lies in the RM20,001–RM35,000 band, so income tax before rebate = 150 + 3% × (35,000 − 20,000) = 150 + 450 = RM600.
  4. Chargeable income RM35,000 does not exceed RM35,000, so the RM400 rebate applies.
  5. Income tax payable = 600 − 400 = RM200.

Source:SPM: Format Pentaksiran mulai 2021, Matematik (1449)

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Frequently asked questions

What does this taxation practice set cover?

It covers Paper 1 questions on terms like chargeable income and tax relief, and Paper 2 structured questions on working out taxable income and calculating tax payable step by step. Every question here is original practice written for this site, not a past SPM paper.

Why attempt the question fully before checking the solution?

Working through the whole calculation yourself, even with mistakes, shows you which step in the process you actually struggle with. Checking the solution too early only tells you the final answer, not where your understanding of reliefs and tax bands broke down.

What mistake do students often make in tax questions?

A common error is subtracting reliefs from the wrong figure, or applying a single tax rate to the whole income instead of the correct band. Work through the deduction of reliefs first, then follow the worked solution's order for chargeable income and tax payable.

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