Tax Explanation for Company Rental Property — Who Pays the Tax? How to Declare? 公司租房的 税务说明 谁缴税？怎么报？
1. Who Pays Tax?
• The Landlord (Property Owner) is the one who must declare rental income and pay personal income tax (if individual) or corporate tax (if rented from a company).
• Your Sdn Bhd may have a tax obligation to withhold part of the rent only in certain cases (explained below).
________________________________________
✅ 2. Tax for Your Company (the Tenant)
If your Sdn Bhd rents a house for legitimate business purposes (e.g. for staff accommodation, office space, or directors’ use with justification):
📌 a) Claim as a Business Expense
• Your company can claim the rental payments as a deductible expense in the corporate tax computation only if:
o It’s supported by a valid tenancy agreement.
o The rental is wholly and exclusively for business purposes.
o Payment is made through company accounts.
📌 b) No Tax on Rental Paid
• Your company does not pay any direct tax on the house rent.
• BUT: If the landlord is a non-resident individual or company, your company must withhold 10% of the rent and remit it to LHDN under Section 109F of the Income Tax Act.
________________________________________
✅ 3. When Do You Pay Tax or Withhold?
✅ If landlord is:
Malaysian individual ❌ No WHT - Just pay rent monthly/yearly.
Malaysian company ❌ No WHT - Normal rental payments.
Non-resident individual or foreign company ✅ Yes – Withhold 10% - Must remit to LHDN by end of following month of rental payment.
________________________________________
✅ 4. Annual Corporate Tax Filing (Your Sdn Bhd)
Even though rent is an expense, your company must:
• Report the rent under deductible expenses in the Form C (annual corporate tax return).
• Submit by 7 months after financial year-end (e.g., if FYE is Dec 31, tax filing due by July 31).
________________________________________
✅ 5. Other Considerations
• If the house is for a director, it may be treated as a benefit-in-kind (BIK) and taxed in the director’s personal income tax unless the company has a strong justification that it’s a business necessity.
• SST (Sales and Service Tax) generally does not apply to residential rent.
【公司租房的税务说明 —— 谁缴税？怎么报？】
______________
1️⃣ 谁需要缴纳税务？
✅ *房东（业主）*必须申报租金收入并缴纳：
* 个人所得税（如果是自然人房东）
* 公司所得税（如果房东是公司）
✅ 您的 Sdn Bhd 公司（租户） 只在某些特定情况下有扣缴税务的义务（详见下文第 3 点）。
______________
2️⃣ 作为租户公司的税务处理方式：
如果 Sdn Bhd 公司出于正当业务用途租房（如员工住宿、办公用途、董事住宿并有合理商业理由）：
📌 a) 可作为业务开支申报
公司可在所得税申报中，将租金列为可抵扣的营运开支，条件如下：
* 拥有有效的租赁协议（租期、金额明确）
* 租赁完全且专属用于公司业务
* 租金通过公司账户支付
📌 b) 无需就支付的租金缴纳直接税
公司对租金本身不需缴纳直接税。
⚠️ 但若房东是非居民（外国人），根据《1967年所得税法令》第109F条，公司必须预扣 10% 的租金并缴纳至内陆税收局（LHDN）。
______________
3️⃣ 公司需否预扣税（Withholding Tax）？
根据房东身份判断：
马来西亚个人房东 ❌ 无需预扣 -正常支付租金
马来西亚注册公司 ❌ 无需预扣 -正常商业租赁
非居民（外国自然人或公司）✅ 需要预扣 10% -公司需代扣并在次月缴交给 LHDN
✅ 缴交时间：应在付款后的下一个月底前将预扣税款汇入 LHDN。
______________
4️⃣ 公司年度所得税申报（Form C）
即便租金为费用，您的公司仍需：
* 在Form C（公司年度税表）中将租金申报为可扣税开支
* 提交时间为财政年结后的 7 个月内
例如：如果财政年结为 12 月 31 日，报税截止为次年 7 月 31 日。
______________
5️⃣ 其他须注意事项：
🏠 如果房屋供董事使用，可能会被视为实物福利（BIK, Benefit-In-Kind），并计入董事的个人所得税，除非公司能够提供明确证明该住宿为业务所需。
🛑 SST（销售与服务税）一般不适用于住宅用途的租金，只对商业用途物业可能适用（若房东注册为 SST 纳税人）。
• The Landlord (Property Owner) is the one who must declare rental income and pay personal income tax (if individual) or corporate tax (if rented from a company).
• Your Sdn Bhd may have a tax obligation to withhold part of the rent only in certain cases (explained below).
________________________________________
✅ 2. Tax for Your Company (the Tenant)
If your Sdn Bhd rents a house for legitimate business purposes (e.g. for staff accommodation, office space, or directors’ use with justification):
📌 a) Claim as a Business Expense
• Your company can claim the rental payments as a deductible expense in the corporate tax computation only if:
o It’s supported by a valid tenancy agreement.
o The rental is wholly and exclusively for business purposes.
o Payment is made through company accounts.
📌 b) No Tax on Rental Paid
• Your company does not pay any direct tax on the house rent.
• BUT: If the landlord is a non-resident individual or company, your company must withhold 10% of the rent and remit it to LHDN under Section 109F of the Income Tax Act.
________________________________________
✅ 3. When Do You Pay Tax or Withhold?
✅ If landlord is:
Malaysian individual ❌ No WHT - Just pay rent monthly/yearly.
Malaysian company ❌ No WHT - Normal rental payments.
Non-resident individual or foreign company ✅ Yes – Withhold 10% - Must remit to LHDN by end of following month of rental payment.
________________________________________
✅ 4. Annual Corporate Tax Filing (Your Sdn Bhd)
Even though rent is an expense, your company must:
• Report the rent under deductible expenses in the Form C (annual corporate tax return).
• Submit by 7 months after financial year-end (e.g., if FYE is Dec 31, tax filing due by July 31).
________________________________________
✅ 5. Other Considerations
• If the house is for a director, it may be treated as a benefit-in-kind (BIK) and taxed in the director’s personal income tax unless the company has a strong justification that it’s a business necessity.
• SST (Sales and Service Tax) generally does not apply to residential rent.
【公司租房的税务说明 —— 谁缴税？怎么报？】
______________
1️⃣ 谁需要缴纳税务？
✅ *房东（业主）*必须申报租金收入并缴纳：
* 个人所得税（如果是自然人房东）
* 公司所得税（如果房东是公司）
✅ 您的 Sdn Bhd 公司（租户） 只在某些特定情况下有扣缴税务的义务（详见下文第 3 点）。
______________
2️⃣ 作为租户公司的税务处理方式：
如果 Sdn Bhd 公司出于正当业务用途租房（如员工住宿、办公用途、董事住宿并有合理商业理由）：
📌 a) 可作为业务开支申报
公司可在所得税申报中，将租金列为可抵扣的营运开支，条件如下：
* 拥有有效的租赁协议（租期、金额明确）
* 租赁完全且专属用于公司业务
* 租金通过公司账户支付
📌 b) 无需就支付的租金缴纳直接税
公司对租金本身不需缴纳直接税。
⚠️ 但若房东是非居民（外国人），根据《1967年所得税法令》第109F条，公司必须预扣 10% 的租金并缴纳至内陆税收局（LHDN）。
______________
3️⃣ 公司需否预扣税（Withholding Tax）？
根据房东身份判断：
马来西亚个人房东 ❌ 无需预扣 -正常支付租金
马来西亚注册公司 ❌ 无需预扣 -正常商业租赁
非居民（外国自然人或公司）✅ 需要预扣 10% -公司需代扣并在次月缴交给 LHDN
✅ 缴交时间：应在付款后的下一个月底前将预扣税款汇入 LHDN。
______________
4️⃣ 公司年度所得税申报（Form C）
即便租金为费用，您的公司仍需：
* 在Form C（公司年度税表）中将租金申报为可扣税开支
* 提交时间为财政年结后的 7 个月内
例如：如果财政年结为 12 月 31 日，报税截止为次年 7 月 31 日。
______________
5️⃣ 其他须注意事项：
🏠 如果房屋供董事使用，可能会被视为实物福利（BIK, Benefit-In-Kind），并计入董事的个人所得税，除非公司能够提供明确证明该住宿为业务所需。
🛑 SST（销售与服务税）一般不适用于住宅用途的租金，只对商业用途物业可能适用（若房东注册为 SST 纳税人）。
Jul 30,2025