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DoubleTaxation.境外中国纳税人税收居民身份测试

马来西亚企业税费计算器：个体经营与公司

选择行业、组织形式和计税方式，输入全年收入和支出——计算器会列出每一项税费和缴费、合计金额以及您最终保留的部分。

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组织形式

个体经营（独资企业） Perniagaan milikan tunggal (sole proprietorship, Registration of Businesses Act 1956)

以本人名义或以在SSM登记的商号经营；没有独立法人，您以个人身份对全部经营债务负责。只有年满18岁的马来西亚公民和永久居民可以登记。

要求

SSM, Guidelines for Registration of New Business (owner: Malaysian citizen or permanent resident, 18 years and above) · SSM, Registration of Business — Table of Fees (trade name RM60, personal name RM30 per year) · SSM, Responsibilities of Owners and Business Partners (30 days; certificate, signboard, licences) · LHDN, Return Form (RF) Filing Programme for 2026 (Form B: 30 June; e-Filing grace 15 days) · Income Tax Act 1967 (Act 53), s. 107B (payment by instalments), online version as at 1 January 2026

计税方式

累进所得税0–30%

个体工商户Sole proprietorship (enterprise) — income tax at resident individual rates

利润（收入减费用）作为您的所得，在扣除RM9,000个人减免后按0%至30%的居民税率征税；应课税收入不超过RM35,000的，税款再减RM400税额抵减。马来西亚对个体经营者没有简易（定额或按营业额计征）制度。

条件

  • 仅限马来西亚公民和永久居民；外国人即使是税收居民，也只能通过公司经营。
  • 社会保障SKSPS（PERKESO）：对客运强制适用，自2025年1月1日起对持有地方政府执照的小贩和商贩强制适用；计算器对面向个人的服务、贸易和制造业计入最低档Plan 1（每月RM13.10，每年RM157.20）。对IT和企业服务为自愿参加。
  • 自雇人士的EPF退休储蓄（i-Saraan）为自愿参加，未计入。
  • 服务税8%：应税服务（包括IT、咨询、管理）在12个月内超过RM500,000后须登记；计算中未计入。

Income Tax Act 1967, Schedule 1 Part I para 1 (resident rates 0–30%); s. 46(1)(a) (RM9,000 individual relief); s. 6A(2)(a), (4) (RM400 rebate, chargeable income up to RM35,000) · LHDN, Nota Penerangan Borang B Tahun Taksiran 2025 (Jadual Cukai; worked example: chargeable income RM45,500 → tax RM1,230; rebate RM400) · PERKESO, Rate of Contribution — Self-Employment Social Security Scheme (Act 789): plans 1–4, RM13.10–RM49.40 a month · RTM (state broadcaster), 2 October 2024: licensed hawkers and traders must contribute to SKSPS from 1 January 2025

私人有限公司（Sdn Bhd） Syarikat Sendirian Berhad (Sdn. Bhd., private company limited by shares, Companies Act 2016)

在SSM登记的独立法人；股东仅以股本为限承担责任。一人可同时担任唯一股东和董事，但董事须通常居住在马来西亚，公司秘书须为公民或永久居民。

要求

Companies Act 2016 (Act 777), ss. 68, 196, 235, 258, 259 (as at 31 January 2025, SSM) · SSM, Registration of Company — Table of Fees (incorporation RM1,000; name reservation RM50; annual return RM150) · SSM Practice Directive 10/2024, Qualifying criteria for audit exemption (phased thresholds 2025–2027) · LHDN, Return Form (RF) Filing Programme for 2026 (Form C: 7 months; e-Filing grace 1 month) · Income Tax Act 1967 (Act 53), s. 107C(2), (4A) (CP204 estimate; new SME companies)

计税方式

中小企业税率15/17/24%＋股息超过RM100,000部分2%

公司Sdn. Bhd. — SME rates (Income Tax Act 1967, Schedule 1 Part I para 2A)

公司就利润缴纳所得税：首RM150,000按15%，其后RM450,000按17%，超过RM600,000的部分按24%。股息为单层制：每年RM100,000以内免税，超出部分（扣除RM9,000个人减免后）按2%征税。

条件

  • 中小企业税率仅在以下条件下适用：年初实缴资本不超过RM2,500,000，经营总收入不超过RM50,000,000，且外国公司或非马来西亚公民个人持有的资本不超过20%。否则全部利润按24%征税（见下方单独选项）。
  • 2%股息税由所有者通过个人申报缴纳（不预扣）；如您的应课税收入不超过RM35,000，适用RM400税额抵减。
  • 所有者不领工资，因此无EPF或SOCSO缴费；如领取董事工资则须缴纳。
  • 服务税8%在12个月内应税服务超过RM500,000后适用；计算中未计入。

Income Tax Act 1967, Schedule 1 Part I paras 2A–2C (SME rates 15% / 17% / 24%; paid-up capital RM2.5 million; gross income RM50 million; 20% foreign ownership) · Income Tax Act 1967, Schedule 1 Part XXII (2% on dividends above RM100,000); Schedule 6 para 12B(2) (dividends up to RM100,000 exempt) · LHDN, Nota Penerangan Borang B 2025, item B8 (dividend tax; RM100,000 deducted; P.U.(A) 148/2025) · LHDN, Q&A of the National Tax Seminar on Budget 2025 (Q11: individual reliefs allowed; Q13: no withholding; Q32: only the excess over RM100,000 is taxed)

公司所得税24%＋股息超过RM100,000部分2%

公司Sdn. Bhd. — standard rate 24% (Income Tax Act 1967, Schedule 1 Part I para 2)

不满足中小企业条件的公司就全部利润按24%纳税——通常是非马来西亚公民个人持有超过20%资本的情形（例如外国所有者）。股息：每年RM100,000以内免税，超出部分（扣除RM9,000减免后）按2%征税。

条件

  • 任一中小企业条件不满足时适用：实缴资本超过RM2,500,000、总收入超过RM50,000,000，或外国公司或非公民持有超过20%的资本。
  • 2%股息税由所有者通过个人申报缴纳；如应课税收入不超过RM35,000，适用RM400税额抵减。
  • 在自己公司工作的外国人须另行取得逗留和工作的移民准证——不在计算范围内。

Income Tax Act 1967, Schedule 1 Part I para 2(1)(a) (24%) and paras 2A–2C (conditions for SME rates) · Income Tax Act 1967, Schedule 1 Part XXII; Schedule 6 para 12B(2) · LHDN, Nota Penerangan Borang B 2025, item B8 (dividend tax for resident and non-resident individuals)

行业规则

面向企业的IT与咨询

软件开发、IT服务、面向公司和个体经营者的咨询。

其他企业服务 草稿——数据核查中

面向公司的营销、设计、翻译、工程、记账等专业服务。

面向个人的服务 草稿——数据核查中

面向个人客户的生活服务、维修、美容、辅导、摄影等。

商品贸易 草稿——数据核查中

零售和批发，包括网店（不含消费税商品）。

商品生产 草稿——数据核查中

生产并销售自有产品：食品、家具、服装、手工制品。

计算假设

来源: Income Tax Act 1967 (Act 53), online version as at 1 January 2026 (LHDN): Schedule 1 Parts I and XXII; s. 6A; s. 46(1)(a), (n); ss. 107B, 107C; Schedule 6 para 12B · LHDN, Nota Penerangan Borang B Tahun Taksiran 2025 (B8 dividend tax; B26–B29; Jadual Cukai TT 2025; rebate) · LHDN, Q&A of the National Tax Seminar on Budget 2025, 23 October 2024 (dividend tax Q11–Q34) · LHDN, Return Form (RF) Filing Programme for 2026 · LHDN, e-Invoice Implementation Timeline (updated 30 August 2026: exempt below RM3,000,000) · PERKESO, Rate of Contribution — Self-Employment Social Security Scheme (Act 789) · PERKESO, Self-Employed (covered sectors; compulsory for passenger transport) · RTM (state broadcaster), 2 October 2024: licensed hawkers and traders must contribute to SKSPS from 1 January 2025 · SSM, Guidelines for Registration of New Business (eligibility: citizen or permanent resident, 18+) · SSM, Registration of Business — Table of Fees · SSM, Responsibilities of Owners and Business Partners · SSM, ezBiz user guideline — Registration of New Business, v6.1, 24 May 2026 ('Is Online Seller?') · SSM, Registration of Company — Table of Fees · Companies Act 2016 (Act 777), as at 31 January 2025 (SSM) · SSM Practice Directive 10/2024, audit exemption criteria · Royal Malaysian Customs Department, MySST — Registering Business (sales tax RM500,000; service tax groups, Group G, 8%) · Royal Malaysian Customs Department, MySST — FAQ Sales Tax (single-stage; 5%, 10% or specific rate) · Royal Malaysian Customs Department, MySST — FAQ Expansion of Service Tax Scope 2025 (beauty treatment 8%, RM500,000) · Ministry of Health, media statement of 9 April 2024 (Food Hygiene Regulations 2009: food handler training, anti-typhoid vaccination)

核查日期: 2026年11月10日

按典型情况估算：未计入增值税、创业优惠、其他收入和家庭相关扣除。不构成税务建议。