Malaysia Taxation – What Is Your Income Tax Rate?

Different business structures in Malaysia have different income tax rates:

• Sole Proprietorship & Partnership: 0% – 30% (based on progressive personal income tax rates)
• Private Limited Company (Sdn. Bhd.) & Limited Liability Partnership (Plt.): 15% - 24% (fixed corporate tax rate)

How Tax Is Paid?

Sole Proprietorship & Partnership

• Business owners report business income as personal income tax.
• Personal income tax is progressive, meaning the more you earn, the higher your tax rate.
• If your annual taxable income (from business profits) is below RM70,000, you enjoy lower tax rates.

Private Limited Company (Sdn. Bhd.) & Limited Liability Partnership (Plt.)

• Business tax is separate from personal tax.
• If the company’s taxable income exceeds RM250,000 per year, the corporate tax rate is lower compared to personal tax rates.
• Switching to a company structure can save tax if your business generates high revenue.

Key Considerations Before Choosing Your Business Model:

While a company structure may offer tax savings, setup costs, annual maintenance fees, and liquidation expenses should also be considered.

Recommendation: Consult a professional accountant or company secretary before making a final decision!

马来西亚税务 – 你的所得税率是多少?  

不同的生意模式有不同的所得税税率。个人与合伙企业的税率介于0%到30%之间，而私人有限公司 (Sdn. Bhd.) 及有限合伙企业 (Plt.) 的税率固定在15% - 24%。

个人企业及合伙企业的所得税都在生意业者呈报个人所得税时缴付。在马来西亚，个人所得税按累进税率征税，因此如果生意业者的生意收入（来自于个人企业与合伙企业）每年低于RM70,000, 他们将可以享有较低的所得税税率。

私人有限公司(Sdn. Bhd.) 和有限合伙企业 (Plt.) 与生意业者的个人所得税分开征税。当他们拥有较高的应课税收入（例如每年超过RM250,000）时，由公司缴付税务可享有较低的税率(与个人企业与合伙企业相比)，因此你可以简单的以更换生意模式的方式省下不少所得税。

但是，你也需要考虑其他因素，如公司成立费用，年度维护成本，清盘开销等。在做出最终确定前，我们建议您先咨询专业的会计师或是公司秘书。