Malaysia

Paying Taxes in

Malaysia

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 26 20% on first MYR 500,000 and 25% on the balance taxable profit 16.7
Provident fund 1 online filing variable monthly salary 13.7
Social security contributions 1 online filing 77 variable monthly salary 1.9
vehicle tax 1 fixed fee (MYR 8,545) 0.8
Property tax 1 12.00% annual property value 0.6
Real Estate Capital Gains 1 5.00% capital gain 0.3
Tax on interest 0 25.00% interest income 0
Sales tax 6 30 10.00% sales
Stamp duty 1 depending of the value of transaction transaction value
Totals: 13 133 34.0
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