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#AskKtpTax
#AskThkTax
20/09/21
公司稅
非居民公司…24%
馬
來
西
亞
的
課
稅
#AskKtpTax
#AskThkTax
20/09/21
公司稅
在一個估稅年的基準年開始普
通股中繳足資本為250萬令吉
或更少的居民公司:
• 首50 萬令吉的應稅收入…17%
• 接下來的應稅收入…24%
馬
來
西
亞
的
課
稅
#AskKtpTax
#AskThkTax
20/09/21
个人所得稅
每年應稅所得多於5,000 令吉
及不多於1 百萬令吉 (扣除個
人減免額後) 的居民
1% - 26%
馬
來
西
亞
的
課
稅
#AskKtpTax
#AskThkTax
20/09/21
个人所得稅
每年應稅所得多於
1 百萬令吉 (扣除個人減免額
後)的居民 …28%
2 百萬令吉 (扣除個人減免額
後)… 30%
馬
來
西
亞
的
課
稅
#AskKtpTax
#AskThkTax
20/09/21
个人所得稅
非居民個人
(不得享有個人減免額)
28%
馬
來
西
亞
的
課
稅
#AskKtpTax
#AskThkTax
20/09/21
預扣稅
根據1967 年所得稅法或於雙
重稅務協議(DTA)所列明的
稅率,就下列特別分類的收,非
居民個人和公司必須繳交最終
的預扣稅,如下
馬
來
西
亞
的
課
稅
#AskKtpTax
#AskThkTax
20/09/21
預扣稅
特殊類別之所得 … 10%
i. 於供應機器時的安裝服務
ii. 於提供任何科學,工業或商
業企業,企業,項目或計劃的
管理和管理有關的任何建議,
協助或服務。
iii. 動產的使用
馬
來
西
亞
的
課
稅
#AskKtpTax
#AskThkTax
20/09/21
預扣稅
利息 …15%
馬
來
西
亞
的
課
稅
#AskKtpTax
#AskThkTax
20/09/21
預扣稅
佣金, 保證金, 代理費, 經紀費,
介紹費 under Section 4(f)
ITA 1967
10%
馬
來
西
亞
的
課
稅
#AskKtpTax
#AskThkTax
20/09/21
預扣稅
專利費…10%
馬
來
西
亞
的
課
稅
#AskKtpTax
#AskThkTax
20/09/21
銷售服務稅
(SST)
銷售稅一般為10%
馬
來
西
亞
的
課
稅
#AskKtpTax
#AskThkTax
20/09/21
銷售服務稅
(SST)
服務稅一般為6%
馬
來
西
亞
的
課
稅
#AskKtpTax
#AskThkTax
20/09/21
國內稅
汽車 … 60% - 105%
馬
來
西
亞
的
課
稅
#AskKtpTax
#AskThkTax
20/09/21
國內稅
煙草和人造煙草代用品
每支0.40 令吉 (0.09 美元)
- 400 令吉
馬
來
西
亞
的
課
稅

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malaysia tax at glance 2021

Editor's Notes

  1. Layout 5 - English
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