Malaysia Business Tax Guide

1How Malaysia's Business Tax Works马来西亚企业税务怎么运作

Malaysia's tax system rests on a few key principles. Understanding them makes the individual taxes below much easier to follow.马来西亚的税务制度建立在几项关键原则之上。先掌握这些,下面各项税就容易理解得多。

• Territorial basis —属地原则 —— Malaysia mainly taxes income that is sourced in, or received in, Malaysia.马来西亚主要就『来源于或在马来西亚收取』的收入征税。
• Tax residency —税务居民 —— A company is a Malaysian tax resident if its management and control are exercised here (for example, board meetings held in Malaysia). An individual is a tax resident if present in Malaysia for 182 days or more in a calendar year.公司若其管理与控制在马来西亚行使(例如董事会在本地召开),即为税务居民;个人若一年内在马来西亚停留 182 天或以上,即为税务居民。
• Single-tier system —单层制 —— Company profits are taxed once, at the company level. Dividends paid to shareholders are tax-exempt — no double taxation.公司利润只在公司层面征税一次;派给股东的股息免税 —— 没有双重征税。
• Self-assessment —自我评估 —— Malaysia uses self-assessment: companies compute and file their own tax, and LHDN may audit later.马来西亚采自我评估制:公司自行计算并申报税务,LHDN 之后可能进行审计。

2Corporate Income Tax (Form C)企业所得税(Form C)

Every Sdn Bhd pays income tax on its chargeable profits each year, reported to LHDN on Form C. Resident SMEs (paid-up capital of RM2.5 million or less and annual gross income of RM50 million or less, subject to conditions) pay 17% on the first RM600,000 of chargeable income and 24% on the balance; other companies pay a flat 24%. Form C is generally due within 7 months after your financial year-end. We prepare your tax computation, apply every deduction and capital allowance you're entitled to, and file on time.每家私人有限公司(Sdn Bhd)每年都要就应课税利润缴纳所得税,透过 Form C 向 LHDN 申报。居民中小企业(实收资本 RM250 万或以下、年总收入 RM5,000 万或以下,须符合条件)首 RM600,000 应课税收入按 17%,余额按 24%;其他公司一律 24%。Form C 一般须在财政年结束后 7 个月内呈交。我们为你编制税务计算、用尽可享的扣除与资本津贴,并准时申报。

Malaysia runs a single-tier system, so dividends you pay to shareholders are tax-exempt. Your taxable profit is your accounting profit adjusted for tax: business expenses wholly and exclusively incurred in earning income are deductible, capital allowances replace depreciation on qualifying assets, and approved donations and certain expenses (such as approved training) may qualify for extra deductions.马来西亚采单层制,你派给股东的股息免税。应课税利润是会计利润经税务调整后的结果:为赚取收入而『完全且专属』产生的业务开支可扣除,合格资产以资本津贴取代折旧,合格捐款与某些开支(如经批准的培训)还可能享有额外扣除。

3Tax Estimate (CP204)预估税(CP204)

Before each financial year begins, your company must estimate the tax it will owe and submit it on Form CP204 — generally 30 days before the basis period starts. New companies file their first CP204 within 3 months of starting operations. Your estimate usually cannot be lower than 85% of the previous year's estimate. You can revise it (Form CP204A) in the 6th, 9th or 11th month of the basis period. We prepare a realistic estimate and revise it when your results change, so you avoid surprises at year-end.在每个财政年开始前,公司须预估该年应缴的税,并以 CP204 表格呈报 —— 一般在基准期开始前 30 天。新公司在开始营运后 3 个月内首次呈交。预估一般不得低于上一年预估的 85%。你可在基准期的第 6、9 或 11 个月修订(CP204A 表格)。我们为你做出合理预估,并在业绩变化时适时调整,避免年底出现意外。

4Monthly Instalments (CP207)月缴分期(CP207)

The tax you estimated in CP204 is paid in monthly instalments (CP207), due by the 15th of each month. If your actual tax ends up more than 30% higher than your (revised) estimate, the portion above that 30% is penalised 10% — which is exactly why a realistic estimate matters. We track your instalment schedule and remind you before each payment falls due.CP204 预估的税款以每月分期(CP207)缴纳,每月 15 号前缴清。如果实际应缴税比(修订后)预估高出超过 30%,超出 30% 的部分会被罚 10% —— 这正是预估要合理的原因。我们帮你盯紧每期缴款时间,并在每期到期前提醒你。

5Personal Income Tax个人所得税

Directors and individuals file a yearly personal tax return — Form BE (employment income only) by 30 April, or Form B (with business income) by 30 June. Malaysia offers many reliefs and rebates — EPF, life insurance, lifestyle, children, medical and more — that legally lower your tax. We file for directors and individuals and make sure every relief you qualify for is claimed. You can also use our free Income Tax Calculator to estimate yours.董事与个人每年要报个人所得税 —— 只有受雇收入用 Form BE(4 月 30 日前),有生意收入用 Form B(6 月 30 日前)。马来西亚有许多减免与回扣 —— 公积金、人寿保险、生活方式、子女、医疗等 —— 可合法降低税负。我们为董事与个人申报,并确保用尽你符合资格的每一项减免。你也可以用我们免费的「所得税计算器」先估算。

6Employer Return (Form E)雇主报税(Form E)

If your company has employees, you must submit an annual employer return (Form E) by 31 March, together with each employee's EA form. This reports total remuneration and the monthly tax deducted (PCB/MTD) during the year. We prepare and file Form E and the EA forms so your payroll stays fully compliant.如果公司有员工,每年须在 3 月 31 日前呈交雇主报税表(Form E),并附上每位员工的 EA 表。它申报全年薪酬总额与已扣缴的月税(PCB/MTD)。我们为你编制并呈交 Form E 与 EA 表,让薪资完全合规。

7Sales & Service Tax (SST)销售与服务税(SST)

SST applies to certain goods (sales tax) and services (service tax). Once your taxable turnover passes the registration threshold (generally RM500,000 for most categories), you must register with Customs (RMCD), charge SST, and file a return every two months — by the last day of the month following each taxable period. We help you check whether you need to register, handle the registration, and prepare your bi-monthly returns.SST 适用于特定货物(销售税)与服务(服务税)。当应税营业额超过注册门槛(多数类别一般为 RM500,000)时,你须向关税局(RMCD)注册、收取 SST,并每两个月申报一次 —— 在每个课税期后次月的最后一天前。我们协助你判断是否需要注册、办理注册,并编制两个月一次的申报。

Sales tax on goods is charged at 5% or 10% depending on the goods. Service tax is generally 8% (but 6% still applies to food & beverage, telecommunications, parking and logistics). The usual registration threshold is RM500,000 of annual taxable turnover — RM1.5 million for food & beverage operators.货物销售税视货物类别为 5% 或 10%。服务税一般为 8%(但餐饮、电信、停车与物流仍为 6%)。一般注册门槛为年应税营业额 RM500,000 —— 餐饮业者为 RM150 万。

8Withholding Tax预扣税

When your company pays certain amounts to a non-resident — such as royalties, interest, or technical/service fees — you must withhold a portion of the payment and pay it to LHDN, usually within one month of paying or crediting the non-resident. The rate depends on the type of payment and may be reduced by a Double Taxation Agreement (DTA). We identify when withholding applies, apply DTA benefits where available, and file on time to avoid penalties.当公司向非居民支付某些款项 —— 如版税、利息或技术/服务费 —— 你须扣起一部分款项上缴 LHDN,通常在付款或入账给非居民后一个月内。税率视款项类型而定,并可能因双重征税协定(DTA)而降低。我们判断何时需要预扣、在适用时善用 DTA,并准时申报以避免罚款。

A Double Taxation Agreement (DTA) may reduce these rates. Withholding is generally paid to LHDN within one month of paying or crediting the non-resident.双重征税协定(DTA)可能降低上述税率。预扣税一般须在付款或入账给非居民后一个月内上缴 LHDN。

9Real Property Gains Tax (RPGT)产业盈利税(RPGT)

RPGT is a tax on the profit you make when you dispose of real property in Malaysia (or shares in a property-holding company). The rate depends on how long you held it.RPGT 是你处置马来西亚不动产(或产业控股公司股份)获利时须缴的税,税率视持有年限而定。

Malaysian citizens and PRs also get a once-in-a-lifetime exemption on the disposal of one private residence, plus exemptions for certain family transfers.马来西亚公民与永久居民另享『一生一次』处置一间私人住宅的豁免,某些家庭成员之间的转让也可获豁免。

10Other Taxes & Incentives其他税务与优惠

Stamp duty印花税

Stamp duty is charged on legal and commercial documents — for example, property transfers are typically 1%–4% of value and share transfers are 0.3%.印花税就法律与商业文件征收 —— 例如产业转让一般为价值的 1%–4%,股份转让为 0.3%。

Tax incentives税务优惠

Malaysia offers incentives that can significantly cut tax for qualifying businesses — such as Pioneer Status (partial or full income-tax exemption for 5–10 years for promoted activities), the Investment Tax Allowance (60%–100% allowance on qualifying capital expenditure), and extra incentives in special economic zones like Iskandar Malaysia. We help you check what you qualify for and apply.马来西亚提供多项优惠,可大幅降低合格企业的税负 —— 如先锋地位(Pioneer Status,针对受鼓励活动给予 5–10 年部分或全额所得税豁免)、投资税务津贴(Investment Tax Allowance,合格资本开支的 60%–100% 津贴),以及依斯干达等特别经济区的额外优惠。我们协助你确认资格并申请。

11Deadlines & Penalties期限与罚则

Malaysia's self-assessment system relies on filing and paying on time. Miss a deadline and the costs add up:马来西亚的自我评估制仰赖准时申报与缴纳,一旦逾期,代价会累积:

• Late payment of tax — a 10% penalty on the amount unpaid (a further 5% may apply if it stays unpaid after 60 days).逾期缴税 —— 未缴金额加征 10% 罚款(若 60 天后仍未缴,可能再加 5%)。
• Under-estimating CP204 — if actual tax exceeds your (revised) estimate by more than 30%, the excess above 30% is penalised 10%.CP204 预估过低 —— 若实际税额比(修订后)预估高出超过 30%,超出 30% 的部分加征 10%。
• Under-declaring income or wrong deductions — penalties can reach up to 100% of the tax undercharged.少报收入或错误扣除 —— 罚款最高可达少缴税额的 100%。
• Late or missed filing — fines, and prosecution in serious cases.逾期或漏报 —— 罚款,情节严重者可能被起诉。

We track every deadline and keep your filings accurate and on time, so you never get caught out.我们盯紧每个期限、确保申报准确准时,让你不会中招。