When your Sdn Bhd rents a house, the tax implications depend on whether the rental expense is for business purposes. Here’s what you need to know:

1. Corporate Tax Treatment

• If the rented house is used exclusively for business purposes (e.g., staff accommodation, office, or storage), the rent is tax-deductible under the Income Tax Act 1967.

• If the rent is for personal use (e.g., director’s private residence), it is not tax-deductible and could be considered a benefit-in-kind (BIK), taxable to the employee or director.

2. Withholding Tax (If Landlord is Non-Resident)

• If your company pays rent to a non-resident landlord, you must deduct 10% withholding tax under Section 4(d) of the Income Tax Act 1967 and remit it to LHDN by the 10th of the following month.

3. Real Property Gains Tax (RPGT) – Not Applicable

• Your company doesn’t pay RPGT unless it sells a property. Renting does not trigger RPGT.

4. Service Tax (SST) on Rent

• Residential property rent is exempt from SST.
• Commercial property rent is subject to 8% SST, but only if the landlord is a registered SST taxpayer (exceeding RM500,000 in taxable services).

When to Pay Tax on Rental Expense?

• Corporate tax is paid annually based on your financial year-end when filing the Form C (Income Tax Return) for Sdn Bhd.

• If withholding tax applies, it must be paid by the 10th of the following month after rent payment.


【Sdn Bhd 公司租用房屋的税务影响说明】

当您的 Sdn Bhd 公司租赁房屋时，其税务处理方式将取决于租金是否用于商业用途。以下是您需要了解的关键点：
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1️⃣ 公司税务处理（Corporate Tax Treatment）

• ✅ 若租赁用途完全用于公司业务（如员工宿舍、办公室或储藏用途），根据《1967年所得税法令》，该笔租金开支可以抵税（tax-deductible）。
• ❌ 若房屋用于私人用途（如董事私人住宅），则租金不可抵税，并且可能被视为员工或董事的实物利益（Benefit-in-Kind，BIK），从而对其个人征税。
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2️⃣ 非居民地主需扣缴预扣税（Withholding Tax）

• 如果您的公司向非马来西亚居民的房东支付租金，必须根据《1967年所得税法令》第4(d)条款扣除10%的预扣税，并于次月10日之前汇缴至内陆税收局（LHDN）。
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3️⃣ 房地产增值税（RPGT）— 不适用

• 房地产增值税仅在公司出售房产时才适用。
• 仅租赁房屋不会触发 RPGT 责任。
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4️⃣ 服务税（SST）是否适用于租金？

• ✅ 住宅物业租金：豁免 SST，不征税。
• ⚠️ 商业物业租金：如果房东是 SST 注册人（年度应税服务收入超过 RM500,000），则租金将征收8%的服务税。
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📆 何时需申报和缴税？

• 公司所得税（Corporate Tax）：
每年根据公司财务年结提交 Form C（公司所得税申报表）时缴纳。
• 预扣税（Withholding Tax）：
若适用，需在租金付款后的次月10日前缴纳至 LHDN。