The tax rate depends on your total income.  There is no specific rate of tax for gratuity.

If you are asking whether your gratuity is tax free, that will depend on:-

- why did you retire? (ill health, compulsory age, etc)
- how long did you serve with the company
- what age did you retire at

Schedule 6 (income exempted from tax) - para 25(1)(b) Income tax Act 1967:

25. (1) Sums received by way  of gratuity on retirement
from an employment-
(a) if the Director General is satisfied that the
retirement was due to ill-health; or
(b) if the retirement takes place on or after reaching
the age of 55, or on reaching the compulsory age of
retirement from employment specified under any
written law and in  either case from an employment
which has lasted ten years with the same employer
or with companies in the same group; or
© if the retirement takes place on reaching the
compulsory age of retirement pursuant to a contract
of employment or collective agreement at the age of
50 but before 55 and that employment has lasted for
ten years with the same employer or with
companies in the same group:

U must b those HNWI

you are Malaysia's hero~~ 

High new worth individuals