Malàisia: Entorn econòmic
Gains from disposals of real property are subject to a real property gains tax (RPGT). The rate is 30% for disposals of real property made within three years of the date of acquisition. The rates are 20% and 15% for disposals in the fourth and fifth years after the acquisition, respectively, and 10% for disposals in the sixth year after acquisition and thereafter. For companies incorporated outside Malaysia, the rate is 30% for disposals made within five years and 10% thereafter.
Petroleum income tax is imposed at the rate of 38% on income from petroleum operations in Malaysia. An effective petroleum income tax rate of 25% applies on income from petroleum operations in marginal fields.
A levy is imposed on crude palm oil and crude palm kernel oil where the price exceeds MYR 2,500 per ton in Peninsula Malaysia and MYR 3,000 per ton in the states of Sabah and Sarawak.
A levy of 0.125% on contract works having a contract sum above MYR 500,000 is imposed on every registered contractor by the Construction Industry Development Board.
Local companies are subject to an incorporation fee of MYR 1,000, while foreign companies pay a higher fee (from MYR 5,000 to MYR 70,000).
Stamp duty is levied at rates ranging from 1% to 4% of the value of property transfers, and at 0.3% on share transaction documents.
Malaysia | East Asia & Pacific | United States | Germany | |
Number of Payments of Taxes per Year | 9.0 | 23.4 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 174.0 | 195.1 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 38.7 | 33.8 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Individual income tax (2022) | Progressive rates from 0% to 30% |
Up to MYR 5,000 | 0% |
MYR 5,000 - 20,000 | 1% |
MYR 20,001 - 35,000 | 3% |
MYR 35,001 - 50,000 | 8% |
MYR 50,001 - 70,000 | 13% |
MYR 70,001 - 100,000 | 21% |
MYR 100,001 - 250,00 | 24% |
MYR 250,001 - 400,000 | 24.5% |
MYR 400,001 - 600,000 | 25% |
MYR 600,001 - 1,000,000 | 26% |
MYR 1,000,001 - 2,000,000 | 28% |
Above 2,000,000 | 30% |
Qualified knowledge worker | 15% Applies to workers in the Iskandar Malaysia, from employment with a designated company engaged in a qualified activity (e.g. green technology, educational services, healthcare services, creative industries, financial advisory and consulting services, logistics services, tourism) |
Non-resident individuals | 30% flat rate on total taxable income |
Resident individual under the Returning Expert Programme | 15% for five years |
Non-citizen receiving a monthly salary of not less than MYR 25,000 and holding key positions/C-Suite positions | 15% for five years (limited to 5 non-resident individuals employed in each company that has been granted relocation tax incentive under PENJANA initiative) |
Several personal reliefs apply: a standard allowance of MYR 9,000, MYR 4,000 for a spouse (in case of joint assessment), MYR 2,000 for each child below 18 years of age, plus extra allowances for disabled persons.
Other deductions include medical expenses (MYR 8,000), pension/provident funds (MYR 4,000) and insurance premiums (MYR 3,000), education fees (MYR 8,000), certain childcare (MYR 7,000), contribution to SOCSO (MYR 250), etc.
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Actualitzacions: April 2023