马来西亚个人所得税
企业所得税
个人所得税


马来西亚企业所得税
无论居民公司还是非居民公司,在马来西亚境内产生或来源于马来西亚的收入均需缴纳企业所得税(CIT)。居民公司在马来西亚境内收到的境外收入也需缴纳企业所得税。现行企业所得税税率如下表所示:


马来西亚个人所得税
马来西亚的个人所得税是什么?
简而言之,马来西亚的个人所得税是对个人在一年内获得的工资、薪金、股息、利息和其他类型收入征收的税款。该税由马来西亚政府征收,并根据累进税率制度计算。马来西亚的个人所得税税率根据收入类型而有所不同。
注:如果一个人在一个日历年内在马来西亚居住满182天,则成为马来西亚税务居民。
什么是累进税制?
马来西亚的所得税采用累进税制,即个人收入越高,税率越高。某些类型的收入,例如股息和资本利得,可以享受特殊的税率。由于实行“属地”所得税制度,您只需为在马来西亚境内获得的收入纳税。
马来西亚个人所得税的最低收入是多少?
个人年收入达到34,000令吉(约合每月2,833令吉,或扣除公积金后的净收入3,000令吉)以上,必须登记纳税。收入来源包括但不限于工资。
马来西亚个人所得税是多少?
如果您想了解马来西亚的个人所得税税率,税率从0%到30%不等。2024年度(2024年)的应纳税额可以根据您2023课税年度的应税收入计算。
“作为马来西亚的个人所得税顾问,我们可以根据您上一年度的评估结果,协助您计算应缴纳的税款。因此,在缴纳马来西亚个人所得税之前,请务必咨询我们。”
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DIY Ways to Eliminate Ants at Home
If you’re dealing with an ant infestation, there are several effective DIY ant control methods you can try before calling professionals.
One of the most popular options is creating homemade ant bait using sugar mixed with borax or baking soda. The sugar attracts the ants, while the borax or baking soda helps destroy the colony when carried back to the nest.
Another simple remedy is using a vinegar and water spray. This natural solution not only kills ants on contact but also disrupts their pheromone trails, preventing other ants from following the same path.
For non-toxic control, you can sprinkle food-grade diatomaceous earth along dry ant trails. This powder dehydrates ants as they cross over it, providing a safe yet powerful solution for kitchens, bathrooms, and garden areas.
Finally, essential oils such as peppermint, tea tree oil, or citrus oils can act as natural ant repellents. A few drops mixed with water and sprayed along entry points will help keep ants from coming back.
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Know what you’re getting
A few frequently asked questions
如何在马来西亚缴纳个人所得税?
如果您已通过每月扣缴的方式缴纳了额外的所得税,多缴的税款将退还到您的银行账户。如果无法提供个人的银行账户信息,多缴的税款将通过支票或BBBC(退税凭证系统)退还。此外,您可以通过多种方式缴纳税款,例如委托代收机构、网上银行、信用卡、ATM等。
如果没有工作,还需要报税吗?
是的!即使您的收入没有达到应税金额,一旦您注册了税务档案,每年也必须报税
如何在马来西亚申报2024年个人所得税?
为此,您可以利用“2024年马来西亚内陆税收局(IRB)申报表(RF)计划”。该计划现已在HASiL官方网站上提供。此计划可作为纳税人在2024年申报马来西亚个人所得税的参考。
如何计算个人所得税?
如果您在马来西亚居住期间年收入为 70,000 马币,则应缴纳的税款为 10,789 马币。扣除税款后,您的净收入为每月 4,934 马币或每年 59,211 马币。您的边际税率为 23.7%,平均税率为 15.4%。您的额外收入将按边际税率征税。
2024年马来西亚个人所得税逾期缴纳的罚款是多少?
如果您无法在2024年4月30日之前缴纳所得税,您将需要为未缴税款余额支付10%的罚款。此外,如果税款余额和罚款在罚款生效之日起60天内仍未缴纳,则还将对应缴总额加收5%的罚款。
如何对逾期付款罚款提出申诉?
如果您对滞纳金的征收有异议,可以书面提出上诉。上诉应在增税通知书发出之日起 30 天内提交至相关税务部门。
即使提出上诉,您仍必须缴纳罚款。如果您的上诉成功,马来西亚内陆税收局 (LHDN) 将退还您已缴纳的罚款金额。
2024年有哪些所得税豁免政策?
马来西亚2024年财政预算案包含多项税收优惠延期及部分税率调整:
2023年10月13日,马来西亚公布了2024年财政预算案。该预算案的显著税收措施包括延长/扩大多项税收优惠政策以及调整部分税率。
其中一些显著措施如下:
马来西亚2024年个人所得税税率表调整如下。此次调整涉及部分税率的降低和提高。
| Chargeable Income (RM) | YA 2023 and YA 2024 | |
| Tax (RM) | % on excess | |
| 5,000 | 0 | 1 |
| 20,000 | 150 | 3 |
| 35,000 | 600 | 6 |
| 50,000 | 1,500 | 11 |
| 70,000 | 3,700 | 19 |
| 100,000 | 9,400 | 25 |
| 400,000 | 84,400 | 26 |
| 600,000 | 136,400 | 28 |
| 2,000,000 | 528,400 | 30 |
What are the Income Tax Rebates for 2024?
| Types of rebate | RM |
| Individual’s chargeable income does not exceed RM35,000 | 400 |
| If husband and wife are separately assessed and each chargeable income does not exceed RM35,000 | 400 (each) |
| If husband and wife are jointly assessed and the joint chargeable income does not exceed RM35,000 | 800 |
| Rebate for Zakat, Fitrah or other Islamic religious dues paid | Actual amount expended |
| Rebate for departure levy paid for performing umrah and pilgrimage to holy places. | Actual amount expended (twice in a lifetime) |
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