1. Rental Paid to a Malaysian Resident Landlord

• No withholding tax is required.
• Your company pays rent to the landlord as usual.
• You can deduct the rental expense in your corporate tax return if the rental is used for business purposes (e.g. staff accommodation, business office).

Just ensure the house rental is properly documented in tenancy agreement under the company name.
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2. Rental Paid to a Non-Resident Landlord (e.g. Singaporean, etc.)
• You must withhold 10% withholding tax under Section 109F of the Income Tax Act 1967.
• You must remit the 10% tax to LHDN by the end of the following month after paying rent.
• Your company issues a CP37 form to report it

Example:
If monthly rent is RM5,000 →
You must withhold RM500 (10%) and remit it to LHDN → Pay RM4,500 to the landlord.
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3. When Is Rental Tax Paid (By the Landlord)?
• This part is the landlord's responsibility, not yours.
• However, you may be audited if LHDN suspects unreported rental income by the landlord, especially for cash-based or informal tenancies.
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4. SST (Sales & Service Tax)?
• Residential rental is not subject to SST.
• If it’s a commercial property and the landlord is registered for service tax, 8% service tax may apply.

1. 向马来西亚居民房东支付租金
• 无需扣缴预扣税（Withholding Tax）
• 公司可照常将租金支付给房东
• 若租赁用途为公司业务（如员工住宿、办公室用途），公司可在企业所得税申报中扣除该笔租金开支
提醒：租赁协议需以公司名义签署，并妥善保留，以作为税务支持文件。
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2. 向非居民房东支付租金（例如新加坡人等）
• 根据《1967年所得税法令》第 109F 条，公司必须代扣 10% 预扣税
• 公司须在支付房租后的次月月底前，将该10%税额汇款至 LHDN（内陆税收局）
• 公司需填写并提交 CP37 表格 报告此项预扣税务处理
举例说明：
若每月租金为 RM5,000：
• 公司需代扣 RM500（10%）并缴给 LHDN
• 只需实际支付 RM4,500 给房东
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3. 房东何时需缴纳租金税？
• 房东（即房产拥有者）须就其租金收入申报所得税
• 这部分是房东的责任，不是公司责任
• 不过，若 LHDN 怀疑房东有未申报的租金收入，尤其在现金支付或无正式合约情况下，您的公司可能被抽样审计，请注意保留相关文件
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4. SST（销售与服务税）适用情况
• 住宅租金 不征收 SST
• 若为商业房产，且房东是 SST 注册纳税人 可能需征收 8% 服务税
判断标准：
• 房产用途是否为商业
• 房东是否已注册 SST，且年应税服务收入超过 RM500,000