- If your company rents from a foreign landlord (non-Malaysian tax resident), your company must deduct 10% withholding tax on the gross rent paid and remit it to LHDN (Lembaga Hasil Dalam Negeri).
-
- Monthly rent: RM 5,000
- WHT to LHDN: RM 500/month
- You pay RM 4,500 to the landlord, RM 500 to LHDN.
- WHT must be paid within 1 month from the date of payment or crediting the rent.
- No withholding tax is required.
- Just pay the rent to the landlord.
- Yes, if the house is used wholly and exclusively for business purposes (e.g. staff accommodation, expat housing, etc.).
- You must:
- Keep the tenancy agreement in the company’s name.
- Ensure it’s clearly for business use, not private/personal use.
- Maintain supporting documents like rental receipts.
- Rental expenses reduce your company’s taxable profit.
- Corporate tax (generally 15% to 24%) is paid annually based on your company's year of assessment (YA):
- Estimate of Tax Payable: Must be submitted (via CP204) within 3 months of financial year start.
- Final Tax Payment: Upon filing Form C after year-end.
1. Withholding TaxWHT–
1967 109F 10% LHDN
- RM5,000
- RM500/
→ RM4,500
→ RM500 LHDN
- LHDN
- CP204 3
- Form C7 15% 24%
- → 10% WHT
- →
US 9610 
GB 7405 
CA 6979 
AU 6503 
IE 4973 
NZ 2404 
BR 1202 
IN 630 
