Is Rental Payment Tax-Deductible for the Company? 公司支付的租金可以抵税吗？
1. Is Rental Payment Tax-Deductible for the Company?
Yes – if the house is used for business purposes, such as:
• Staff accommodation
• Office space
• Director accommodation (only if justifiable for business)
Then, the rent is a deductible expense under Section 33(1) of the Income Tax Act 1967.
❗However, it must be reasonable and not excessive or personal in nature, or LHDN may disallow it.
________________________________________
✅ 2. When Do You Pay Tax on It?
There are no direct taxes on paying rent, but you must:
• Declare the rent as an expense when preparing your company’s annual tax filing (Form C), which is due 7 months after your financial year end.
________________________________________
✅ 3. Does the Company Need to Withhold Tax on Rent?
This applies only if the landlord is a non-resident (foreigner).
Landlord is Malaysian - ❌ Not required
Landlord is foreign/non-resident - ✅ Required 10% (under Section 109F)
You must remit 10% of the gross rent to LHDN within one month of paying rent to a non-resident landlord.
________________________________________
✅ 4. Is SST (Sales & Service Tax) Charged on Rent?
• Residential rent = ❌ Not subject to SST
• Commercial property rent = ✅ May be subject to SST (6%), only if landlord is SST-registered (threshold: RM500,000 per year)
________________________________________
✅ 5. Do You Need to Pay RPGT or Property Tax?
No. Those are landlord obligations. As the tenant, you do not pay:
• Real Property Gains Tax (RPGT)
• Quit rent / assessment
________________________________________
✅ Example Summary:
Let’s say:
• You rent a house at RM5,000/month for your Sdn Bhd director
• The landlord is Malaysian
• Your company uses the house for business-related purposes
Then:
• No withholding tax needed
• No SST
• RM60,000/year rent is a deductible business expense
• You report this as an expense in your Form C, due 7 months after year-end
房东为外国人 / 非税务居民 - 需要预扣税 10%（依据第109F条）
👉 若须预扣，您需在支付租金后的一个月内将租金总额的10%汇缴至 LHDN。
________________________________________
4️⃣ 租金是否需缴 SST（销售与服务税）？
• 🏠 住宅租金：❌ 不征 SST
• 🏢 商业物业租金：✅ 可能征收 SST（6%）
⚠️ 条件：房东为 SST 注册商户，且年服务收入超过 RM500,000
________________________________________
5️⃣ 公司是否需要缴 RPGT（房地产增值税）或地税？
❌ 不需要。这些是房东责任，作为租户，您无需缴纳：
• 房地产增值税（RPGT）
• 地税（quit rent）/ 评估税（assessment）
________________________________________
✅ 示例总结：
假设：
• 您为公司董事租一间住宅，每月租金 RM5,000
• 房东为马来西亚居民
• 该住宅用于与公司业务相关用途
那么：
• ✅ 无需预扣税
• ✅ 无 SST
• ✅ 一年 RM60,000 的租金可作为公司营运开销抵税
• ✅ 在公司 Form C 报税表中申报该笔开销（报税截止日为财政年结后 7 个月）
Yes – if the house is used for business purposes, such as:
• Staff accommodation
• Office space
• Director accommodation (only if justifiable for business)
Then, the rent is a deductible expense under Section 33(1) of the Income Tax Act 1967.
❗However, it must be reasonable and not excessive or personal in nature, or LHDN may disallow it.
________________________________________
✅ 2. When Do You Pay Tax on It?
There are no direct taxes on paying rent, but you must:
• Declare the rent as an expense when preparing your company’s annual tax filing (Form C), which is due 7 months after your financial year end.
________________________________________
✅ 3. Does the Company Need to Withhold Tax on Rent?
This applies only if the landlord is a non-resident (foreigner).
Landlord is Malaysian - ❌ Not required
Landlord is foreign/non-resident - ✅ Required 10% (under Section 109F)
You must remit 10% of the gross rent to LHDN within one month of paying rent to a non-resident landlord.
________________________________________
✅ 4. Is SST (Sales & Service Tax) Charged on Rent?
• Residential rent = ❌ Not subject to SST
• Commercial property rent = ✅ May be subject to SST (6%), only if landlord is SST-registered (threshold: RM500,000 per year)
________________________________________
✅ 5. Do You Need to Pay RPGT or Property Tax?
No. Those are landlord obligations. As the tenant, you do not pay:
• Real Property Gains Tax (RPGT)
• Quit rent / assessment
________________________________________
✅ Example Summary:
Let’s say:
• You rent a house at RM5,000/month for your Sdn Bhd director
• The landlord is Malaysian
• Your company uses the house for business-related purposes
Then:
• No withholding tax needed
• No SST
• RM60,000/year rent is a deductible business expense
• You report this as an expense in your Form C, due 7 months after year-end
房东为外国人 / 非税务居民 - 需要预扣税 10%（依据第109F条）
👉 若须预扣，您需在支付租金后的一个月内将租金总额的10%汇缴至 LHDN。
________________________________________
4️⃣ 租金是否需缴 SST（销售与服务税）？
• 🏠 住宅租金：❌ 不征 SST
• 🏢 商业物业租金：✅ 可能征收 SST（6%）
⚠️ 条件：房东为 SST 注册商户，且年服务收入超过 RM500,000
________________________________________
5️⃣ 公司是否需要缴 RPGT（房地产增值税）或地税？
❌ 不需要。这些是房东责任，作为租户，您无需缴纳：
• 房地产增值税（RPGT）
• 地税（quit rent）/ 评估税（assessment）
________________________________________
✅ 示例总结：
假设：
• 您为公司董事租一间住宅，每月租金 RM5,000
• 房东为马来西亚居民
• 该住宅用于与公司业务相关用途
那么：
• ✅ 无需预扣税
• ✅ 无 SST
• ✅ 一年 RM60,000 的租金可作为公司营运开销抵税
• ✅ 在公司 Form C 报税表中申报该笔开销（报税截止日为财政年结后 7 个月）
Jul 30,2025