If your Sdn Bhd (Sendirian Berhad) rents a house in Malaysia, here are the key tax implications depending on who is the landlord (the house owner) 濡傛灉鎮ㄧ殑绉佷汉鏈夐檺鍏徃 锛圫endirian Berhad锛夊湪 椹潵瑗夸簹绉熸埧锛屼互涓嬫槸涓昏绋庡姟 褰卞搷锛

1. Withholding Tax (WHT) – Only if landlord is a non-resident (foreign)

• If your company rents from a foreign landlord (non-Malaysian tax resident), your company must deduct 10% withholding tax on the gross rent paid and remit it to LHDN (Lembaga Hasil Dalam Negeri).

Example:

• • Monthly rent: RM 5,000
  • WHT to LHDN: RM 500/month
  • You pay RM 4,500 to the landlord, RM 500 to LHDN.
• WHT must be paid within 1 month from the date of payment or crediting the rent.

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✅ 2. If landlord is a Malaysian resident

• No withholding tax is required.
• Just pay the rent to the landlord.

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✅ 3. Can your company claim the rent as an expense?

• Yes, if the house is used wholly and exclusively for business purposes (e.g. staff accommodation, expat housing, etc.).
• You must:
  • Keep the tenancy agreement in the company’s name.
  • Ensure it’s clearly for business use, not private/personal use.
  • Maintain supporting documents like rental receipts.

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✅ 4. When does your company pay corporate income tax on this?

• Rental expenses reduce your company’s taxable profit.
• Corporate tax (generally 15% to 24%) is paid annually based on your company's year of assessment (YA):
  • Estimate of Tax Payable: Must be submitted (via CP204) within 3 months of financial year start.
  • Final Tax Payment: Upon filing Form C after year-end.

✅ 1. 预扣税（Withholding Tax，WHT）– 仅在房东是非居民外国人时适用
若公司从外国房东（非马来西亚税务居民）租赁房屋，公司必须根据《1967年所得税法令》第 109F 条文，从总租金中扣除 10% 的预扣税，并汇款至马来西亚内陆税收局（LHDN）。
📌 例子：

• 每月租金：RM5,000
• 需缴纳的预扣税：RM500/月
• 实际支付：
  → RM4,500 付给房东
  → RM500 缴给 LHDN

⏰ 该笔 WHT 税款必须在租金支付或记账之日起一个月内缴交至 LHDN。

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✅ 2. 如果房东是马来西亚税务居民

• ✅ 无需扣缴预扣税
• ✅ 公司可直接将租金支付给房东，无须向 LHDN 缴税

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✅ 3. 公司能否将租金列为可扣税开支？
是的，只要该物业完全且专用于公司业务用途（例如员工住宿、外籍员工住房等），租金可作为可扣除的商业开销，申报在企业所得税中：
📌 条件如下：

• 租赁合约需以公司名义签署
• 该房产用途必须为业务用途，而非私人用途
• 妥善保留相关支持文件，如租金收据、转账记录、住宿通知信等

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✅ 4. 公司何时需为该项费用缴交公司税？
公司无需就租金本身缴税，但租金属于可扣除的营运费用，可用于抵减应课税利润，从而降低公司所得税。
📌 公司税申报时间线：

• 预计应纳税额（CP204）：须在财政年度开始后 3个月内 提交
• 最终税款申报（Form C）：在财政年度结束后，7个月内提交并支付实际应缴公司税（税率一般为 15% 至 24%）

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📌 总结：

• 向外国房东租房 → 需扣缴 10% WHT
• 向本地房东租房 → 无需扣税
• 公司可在明确业务用途下申报租金为扣税开销
• 年度公司税根据净利润（收入减去租金等开销）来计算

 

Jul 31,2025