Company Car Tax Deduction- For a Malaysian Sdn Bhd company purchasing a non-commercial passenger car 公司用车税收减免 - 适用于马来西亚私人有限公司购买非商用乘用车
For a Malaysian Sdn Bhd company purchasing a non-commercial passenger car
Qualifying Expenditure (QE) Limits Set by LHDN
According to LHDN guidelines (Income Tax Act 1967, Schedule 3), the maximum amount claimable depends on the vehicle's condition and price:
New cars costing less than RM150,000:The maximum QE is capped at RM100,000.
Used / Second-hand Cars OR Cars costing more than RM150,000: The maximum QE is strictly capped at RM50,000.
Commercial Vehicles (e.g., pickups, vans, or goods transport): Qualify for deductions on their full cost with no restriction cap.
How Capital Allowance is Calculated
You cannot write off the entire capped amount in a single year; it is depreciated over time
Initial Allowance（IA）：A one-time 20% deduction of the capped QE in the first year of purchase.
Annual Allowance (AA): A 20% deduction of the remaining balance each subsequent year until fully claimed.
Qualifying Expenditure (QE) Limits Set by LHDN
According to LHDN guidelines (Income Tax Act 1967, Schedule 3), the maximum amount claimable depends on the vehicle's condition and price:
New cars costing less than RM150,000:The maximum QE is capped at RM100,000.
Used / Second-hand Cars OR Cars costing more than RM150,000: The maximum QE is strictly capped at RM50,000.
Commercial Vehicles (e.g., pickups, vans, or goods transport): Qualify for deductions on their full cost with no restriction cap.
How Capital Allowance is Calculated
You cannot write off the entire capped amount in a single year; it is depreciated over time
Initial Allowance（IA）：A one-time 20% deduction of the capped QE in the first year of purchase.
Annual Allowance (AA): A 20% deduction of the remaining balance each subsequent year until fully claimed.
马来西亚 Sdn. Bhd. 购买非商用乘用车的税务扣除
对于马来西亚 Sdn. Bhd. 私人有限公司购买的非商用乘用车（Non-Commercial Passenger Car），公司通常不能直接以汽车的全部购买价格作为一次性的税务扣除。
税务上主要是通过 **资本津贴（Capital Allowance, CA）进行申报，并以受限制的合格资本支出（Qualifying Expenditure, QE）**作为计算基础，而不是直接按照车辆的完整购买价格扣税。
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LHDN 对 Qualifying Expenditure（QE）的限制
根据马来西亚《1967年所得税法令》（Income Tax Act 1967）Schedule 3的相关规定，非商用车辆可作为资本津贴计算基础的QE，会受到车辆价格、是否全新以及相关法定条件的限制。
1. 成本低过RM150,000符合条件的新车 — 最高 QE RM100,000
在符合相关条件的情况下，非商用车辆的 Qualifying Expenditure最高可按 RM100,000计算。
其中一个重要条件是车辆在购买时必须是全新、未曾使用（new and unused），并符合有关成本限制。
例如：
新车购买价格：RM120,000
最高合格QE：RM100,000
即使公司实际支付RM120,000，资本津贴也不是以全部RM120,000计算，而是受到QE上限限制。
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2. 二手车或成本超过RM150,000 — 最高 QE RM50,000
如果属于：
• 二手／已使用车辆（Used / Second-hand Car）；或
• 车辆成本超过相关 RM150,000 条件，
一般适用较低的QE限制：
最高 Qualifying Expenditure = RM50,000
例如：
豪华乘用车购买价格：RM250,000
↓
Capital Allowance计算基础最高：RM50,000
因此，公司支付RM250,000购买车辆，并不代表RM250,000全部都可以用来申报Capital Allowance。
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商用车辆的处理不同
对于符合规定的商用车辆（Commercial Vehicles），例如用于商业用途的某些：
• Van（货车／厢式货车）
• Lorry（罗里）
• Goods Transport Vehicle（货物运输车辆）
• 符合条件的其他商用车辆
通常不会受到上述非商用乘用车 RM50,000 / RM100,000 QE限制，而可根据实际符合条件的资本支出计算Capital Allowance。
因此：
Passenger Car ≠ Commercial Vehicle
在进行税务处理之前，应根据车辆的实际类别、注册性质及商业用途确认其税务待遇，而不能单凭车辆外观判断。
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Capital Allowance 如何计算？
需要特别注意：
Capital Allowance并不等于公司在购买汽车当年就可以把整个QE一次性扣完。
一般而言，汽车的Capital Allowance包括：
Initial Allowance（IA）
20% × Qualifying Expenditure
通常在符合条件的首个课税期间申报。
Annual Allowance（AA）
对于符合相关类别的Motor Vehicle：
20% × Qualifying Expenditure
按照Schedule 3的Capital Allowance机制逐年申报，直至有关QE获得充分扣除，但仍须符合资产使用、所有权及其他税务条件。
Aug 27,2026