Company Car Tax Deduction- For a Malaysian Sdn Bhd company purchasing a commercial car 公司商用车辆税务扣除——马来西亚 Sdn. Bhd. 购买 Commercial Vehicle
Company Car Tax Deduction- For a Malaysian Sdn Bhd company purchasing a commercial car
The capital allowance for commercial vehicles in Malaysia consists of an Initial Allowance (IA) of 20% and an Annual Allowance (AA) of 20% on the full cost of the vehicle.
No Cost Restriction: Unlike non-commercial or private passenger vehicles (which have a qualifying expenditure capped at RM50,000 or RM100,000), commercial vehicles licensed for business and goods transportation can claim allowances based on their full actual cost with no upper limit.
• Initial Allowance (IA): A one-time 20% deduction claimed in the first year the asset is purchased and put into use.
• Annual Allowance (AA): A flat 20% deduction claimed each subsequent year until the full cost of the commercial vehicle is written off
• Qualifying Vehicles: This includes lorries, vans, pickups, and trucks explicitly licensed for commercial or business operations.
The capital allowance for commercial vehicles in Malaysia consists of an Initial Allowance (IA) of 20% and an Annual Allowance (AA) of 20% on the full cost of the vehicle.
No Cost Restriction: Unlike non-commercial or private passenger vehicles (which have a qualifying expenditure capped at RM50,000 or RM100,000), commercial vehicles licensed for business and goods transportation can claim allowances based on their full actual cost with no upper limit.
• Initial Allowance (IA): A one-time 20% deduction claimed in the first year the asset is purchased and put into use.
• Annual Allowance (AA): A flat 20% deduction claimed each subsequent year until the full cost of the commercial vehicle is written off
• Qualifying Vehicles: This includes lorries, vans, pickups, and trucks explicitly licensed for commercial or business operations.
公司商用车辆税务扣除——马来西亚 Sdn. Bhd. 购买 Commercial Vehicle
对于马来西亚 Sdn. Bhd. 私人有限公司购买并用于业务经营的商用车辆（Commercial Vehicle），符合条件的车辆资本支出通常可通过 **资本津贴（Capital Allowance, CA）**进行税务扣除。
与一般非商用／私人乘用车不同，符合条件的商用车辆通常不受 RM50,000 或 RM100,000 的 Qualifying Expenditure（QE）限制。
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商用车辆的 Capital Allowance
符合条件的商用车辆，其资本津贴一般包括：
Initial Allowance（IA）= 20%
Annual Allowance（AA）= 20%
计算基础一般为车辆符合条件的实际资本支出（Qualifying Expenditure）。
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无 RM50,000 / RM100,000 车价限制
对于非商用乘用车，Capital Allowance的QE可能受到：
RM50,000 或 RM100,000
的法定限制。
但是，对于符合税务规定的商用车辆，上述私人乘用车的QE限制一般不适用。
因此，在符合相关条件的情况下：
Commercial Vehicle → Capital Allowance可按照实际符合条件的完整车辆成本计算，而不是限制在RM50,000或RM100,000。
例如：
商用货车实际成本：RM200,000
↓
符合条件的QE：RM200,000
↓
Capital Allowance以RM200,000作为计算基础
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Initial Allowance（IA）— 初始津贴
IA = 20%
属于一次性的初始资本津贴，一般在车辆购置并符合投入业务使用等相关条件的课税期间申报。
例如：
Qualifying Expenditure：RM200,000
IA：RM200,000 × 20% = RM40,000
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Annual Allowance（AA）— 年度津贴
AA = 20%
符合条件的商用车辆可按照适用规则申报Annual Allowance，直至有关符合条件的资本支出获得充分扣除。
以上述RM200,000商用车辆为例：
AA：RM200,000 × 20% = RM40,000
如首年同时符合IA及AA的申报条件：
IA RM40,000 + AA RM40,000 = RM80,000
即首年Capital Allowance可达到 RM80,000。
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哪些车辆可能属于符合条件的商用车辆？
一般可能包括用于商业经营及货物运输的：
• Lorry — 罗里／货车
• Van — 厢式货车
• Pickup — 皮卡
• Truck — 卡车
• 其他符合相关规定并实际用于商业／货物运输用途的车辆
不过，是否属于不受乘用车QE限制的车辆，应根据车辆类别、注册／许可性质、实际用途及相关税务规定判断，而不应仅根据车辆名称或外形判断。
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商用车辆 vs 非商用乘用车
非商用乘用车
→ QE可能限制于 RM50,000 / RM100,000
→ 再按照适用Capital Allowance税率申报
符合条件的商用车辆
→ 一般不适用上述乘用车QE限制
→ 按实际符合条件的完整成本计算CA
→ IA 20% + AA 20%
核心概念
Commercial Vehicle = Full Qualifying Cost × Capital Allowance
而不是：
Passenger Vehicle = Restricted QE × Capital Allowance
Aug 27,2026