Should You Buy Property Under Your Personal Name or an Investment Holding Company (IHC)? 产业应该以个人名义购买还是公司名义？
Should You Buy Property Under Your Personal Name or an Investment Holding Company (IHC)?
Many people still believe that buying property through an Investment Holding Company (IHC) is the best way to save on taxes and secure assets, but this concept is changing.
While there are some benefits to using an IHC, the Malaysian government has been gradually reducing these advantages. If you’re still considering setting up an IHC for property investment, make sure you understand the following key points:
1. Real Property Gains Tax (RPGT) – No RPGT for Individuals After 5 Years
When selling property at a price higher than its purchase cost, you must pay Real Property Gains Tax (RPGT).
• Individuals: Since 2022, individuals no longer need to pay RPGT if they sell their property after five years.
• Companies (IHCs): Companies still need to pay a 10% RPGT on profits from property sales, even after five years.
✅ Verdict: Buying under a personal name helps save 10% RPGT after five years!
2. Corporate Tax Rate – IHCs No Longer Enjoy 17% SME Tax Rate
• Before 2020, IHCs could qualify for the 17% SME tax rate on their first RM600,000 of taxable income.
• Now, IHCs do not qualify as SMEs and are taxed at a flat rate of 24%.
• Rental income under an IHC is taxed at 24%, while individuals only reach this tax rate if their annual income exceeds RM100,000.
✅ Verdict: If you earn RM36,000/year in rental income, you may pay RM2,520 more in taxes under an IHC.
3. Bank Loans – IHCs Can Only Borrow Up to 70%
• Individuals: Can get up to 90% financing for their first two residential properties.
• IHCs: Can only get up to 70% financing, meaning you need a larger upfront cash investment.
✅ Verdict: Buying under a personal name allows for higher loan amounts and better cash flow management.
4. Ongoing Costs – IHCs Have Minimum Annual Fees of RM4,000
• Running an IHC comes with recurring costs like secretarial fees, audit fees, accounting fees, and tax filing.
• These fees typically range from RM4,000 to RM8,000 per year and increase as the company grows.
✅ Verdict: Individuals avoid these ongoing costs.
5. Property Transfer Costs – Only RM10 Stamp Duty for Individuals
• When an individual property owner passes away, transferring the property under a will only requires a RM10 stamp duty.
• For companies, standard stamp duty rates apply, which increase with the property value.
✅ Verdict: Transferring personal property is significantly cheaper.
When Should You Use an IHC?
Despite the disadvantages, an IHC can still be beneficial in certain situations:
1️⃣ Asset Protection – If you own multiple properties, putting them under an IHC can separate business and personal assets.
2️⃣ Risk Mitigation – Personal legal issues won’t affect company-owned properties, and vice versa.
Conclusion: Personal Name or IHC?
✅ For most people, buying property under a personal name is more tax-efficient and cost-effective.
✅ Use an IHC only if asset protection and liability separation are top priorities.
（Investment Holding Company）
产业应该以个人名义购买还是公司名义？
还在听别人的话：买房要用IHC，省税又安全？这想法需要更进了哦！
“使用IHC买产业/投资产业可以比较省税”，或 “有很多的好处”，其实是没有错的，但是这些好处正在慢慢被政府削减。在2022年，如果您还想开IHC来买产业也不是不行，但是您一定要将下面的情况都考虑进去：
1. 产业盈利税（RPGT）- 第六年起，个人无需支付
当您的产业的售价高于购买的价格时，就需要交 “产业盈利税（RPGT）”。但在2022年开始，个人名下的产业在第五年之后是不需要缴纳RPGT的！而公司名下产业却继续保留10%的 RPGT。也就是说，如果您使用个人名义购买产业，第五年之后再出售，您可以省下10%的RPGT哦！
2. 税率 – IHC不再享有17%最低税率
别再以为成立IHC就可以拥有17%的税率了！2020年开始，IHC公司不再属于中小企业类别（SME），也不再享有17%的最低税率了！若您有公司名义的产业正在出租，您的租金收入需要呈报的税率是从24%算起！假设每年租金收入为RM36,000（每月RM3,000）, 额外7%说明您可能需要缴纳多RM2,520的税务！而个人税率只有在您的年收入超过RM100,000 才会到达 24%！
3. 银行贷款 – IHC最高只能贷款至70%
大多数人在买产业时都会选择贷款来获得更多现金流在手。在银行方面，个人借贷的数额前两间最高达90%！但是公司名义贷款的数额最高只能达到70%，相差的这20%最少也距离上万块哦！
4. 持续费用/年度费用 – IHC需要每年最少额外RM4,000基本费用
使用公司名义买产业，您每年会需要支付额外费用来维持公司的运营，比如：公司秘书费，审计、会计费用及税务呈报费用，这些费用通常介于RM4,000 – RM8,000之间，而且会依据您公司的情况而调整。您公司的生意蒸蒸日上了之后，这些费用只会更高。
5 产业转让费用 – 个人只需要RM10 印花税
个人名下的产业在因为拥有者立下遗嘱过世后需要更名时，只需要支付RM10的印花税。公司名下的产业是没有这项特例的，印花税的费用会随着产业价值而改变（产业价值越高，印花税费用就越高哦！）。
通过以上内容来看，您会发觉其实以个人名义买产业会比公司名义来的好。
但是其实有一些情况下，我们还是会鼓励大家使用公司名义来购买个人产业的，如：
产业 “安全” – 个人事故不影响公司产业，相反，公司产业亏损也不影响个人
Many people still believe that buying property through an Investment Holding Company (IHC) is the best way to save on taxes and secure assets, but this concept is changing.
While there are some benefits to using an IHC, the Malaysian government has been gradually reducing these advantages. If you’re still considering setting up an IHC for property investment, make sure you understand the following key points:
1. Real Property Gains Tax (RPGT) – No RPGT for Individuals After 5 Years
When selling property at a price higher than its purchase cost, you must pay Real Property Gains Tax (RPGT).
• Individuals: Since 2022, individuals no longer need to pay RPGT if they sell their property after five years.
• Companies (IHCs): Companies still need to pay a 10% RPGT on profits from property sales, even after five years.
✅ Verdict: Buying under a personal name helps save 10% RPGT after five years!
2. Corporate Tax Rate – IHCs No Longer Enjoy 17% SME Tax Rate
• Before 2020, IHCs could qualify for the 17% SME tax rate on their first RM600,000 of taxable income.
• Now, IHCs do not qualify as SMEs and are taxed at a flat rate of 24%.
• Rental income under an IHC is taxed at 24%, while individuals only reach this tax rate if their annual income exceeds RM100,000.
✅ Verdict: If you earn RM36,000/year in rental income, you may pay RM2,520 more in taxes under an IHC.
3. Bank Loans – IHCs Can Only Borrow Up to 70%
• Individuals: Can get up to 90% financing for their first two residential properties.
• IHCs: Can only get up to 70% financing, meaning you need a larger upfront cash investment.
✅ Verdict: Buying under a personal name allows for higher loan amounts and better cash flow management.
4. Ongoing Costs – IHCs Have Minimum Annual Fees of RM4,000
• Running an IHC comes with recurring costs like secretarial fees, audit fees, accounting fees, and tax filing.
• These fees typically range from RM4,000 to RM8,000 per year and increase as the company grows.
✅ Verdict: Individuals avoid these ongoing costs.
5. Property Transfer Costs – Only RM10 Stamp Duty for Individuals
• When an individual property owner passes away, transferring the property under a will only requires a RM10 stamp duty.
• For companies, standard stamp duty rates apply, which increase with the property value.
✅ Verdict: Transferring personal property is significantly cheaper.
When Should You Use an IHC?
Despite the disadvantages, an IHC can still be beneficial in certain situations:
1️⃣ Asset Protection – If you own multiple properties, putting them under an IHC can separate business and personal assets.
2️⃣ Risk Mitigation – Personal legal issues won’t affect company-owned properties, and vice versa.
Conclusion: Personal Name or IHC?
✅ For most people, buying property under a personal name is more tax-efficient and cost-effective.
✅ Use an IHC only if asset protection and liability separation are top priorities.
（Investment Holding Company）
产业应该以个人名义购买还是公司名义？
还在听别人的话：买房要用IHC，省税又安全？这想法需要更进了哦！
“使用IHC买产业/投资产业可以比较省税”，或 “有很多的好处”，其实是没有错的，但是这些好处正在慢慢被政府削减。在2022年，如果您还想开IHC来买产业也不是不行，但是您一定要将下面的情况都考虑进去：
1. 产业盈利税（RPGT）- 第六年起，个人无需支付
当您的产业的售价高于购买的价格时，就需要交 “产业盈利税（RPGT）”。但在2022年开始，个人名下的产业在第五年之后是不需要缴纳RPGT的！而公司名下产业却继续保留10%的 RPGT。也就是说，如果您使用个人名义购买产业，第五年之后再出售，您可以省下10%的RPGT哦！
2. 税率 – IHC不再享有17%最低税率
别再以为成立IHC就可以拥有17%的税率了！2020年开始，IHC公司不再属于中小企业类别（SME），也不再享有17%的最低税率了！若您有公司名义的产业正在出租，您的租金收入需要呈报的税率是从24%算起！假设每年租金收入为RM36,000（每月RM3,000）, 额外7%说明您可能需要缴纳多RM2,520的税务！而个人税率只有在您的年收入超过RM100,000 才会到达 24%！
3. 银行贷款 – IHC最高只能贷款至70%
大多数人在买产业时都会选择贷款来获得更多现金流在手。在银行方面，个人借贷的数额前两间最高达90%！但是公司名义贷款的数额最高只能达到70%，相差的这20%最少也距离上万块哦！
4. 持续费用/年度费用 – IHC需要每年最少额外RM4,000基本费用
使用公司名义买产业，您每年会需要支付额外费用来维持公司的运营，比如：公司秘书费，审计、会计费用及税务呈报费用，这些费用通常介于RM4,000 – RM8,000之间，而且会依据您公司的情况而调整。您公司的生意蒸蒸日上了之后，这些费用只会更高。
5 产业转让费用 – 个人只需要RM10 印花税
个人名下的产业在因为拥有者立下遗嘱过世后需要更名时，只需要支付RM10的印花税。公司名下的产业是没有这项特例的，印花税的费用会随着产业价值而改变（产业价值越高，印花税费用就越高哦！）。
通过以上内容来看，您会发觉其实以个人名义买产业会比公司名义来的好。
但是其实有一些情况下，我们还是会鼓励大家使用公司名义来购买个人产业的，如：
产业 “安全” – 个人事故不影响公司产业，相反，公司产业亏损也不影响个人
Jun 09,2025