If your Sdn Bhd company in Malaysia rents a house (e.g. for staff accommodation or office use), the tax implications depend on who the landlord is (a Malaysian resident individual, company, or non-resident) and how the rental is recorded. 濡傛灉鎮ㄥ湪椹
✅ 1. Rental Paid to a Malaysian Resident Landlord
• No withholding tax is required.
• Your company pays rent to the landlord as usual.
• You can deduct the rental expense in your corporate tax return if the rental is used for business purposes (e.g. staff accommodation, business office).
📌 Just ensure the house rental is properly documented in tenancy agreement under the company name.
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✅ 2. Rental Paid to a Non-Resident Landlord (e.g. Singaporean, etc.)
• You must withhold 10% withholding tax under Section 109F of the Income Tax Act 1967.
• You must remit the 10% tax to LHDN by the end of the following month after paying rent.
• Your company issues a CP37 form to report it
Example:
If monthly rent is RM5,000 →
You must withhold RM500 (10%) and remit it to LHDN → Pay RM4,500 to the landlord.
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✅ 3. When Is Rental Tax Paid (By the Landlord)?
• This part is the landlord's responsibility, not yours.
• However, you may be audited if LHDN suspects unreported rental income by the landlord, especially for cash-based or informal tenancies.
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✅ 4. SST (Sales & Service Tax)?
• Residential rental is not subject to SST.
• If it’s a commercial property and the landlord is registered for service tax, 8% service tax may apply.
✅ 1. 向马来西亚居民房东支付租金
• ✅ 无需扣缴预扣税（Withholding Tax）
• ✅ 公司可照常将租金支付给房东
• ✅ 若租赁用途为公司业务（如员工住宿、办公室用途），公司可在企业所得税申报中扣除该笔租金开支
📌 提醒：租赁协议需以公司名义签署，并妥善保留，以作为税务支持文件。
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✅ 2. 向非居民房东支付租金（例如新加坡人等）
• ❗根据《1967年所得税法令》第 109F 条，公司必须代扣 10% 预扣税
• ❗公司须在支付房租后的次月月底前，将该10%税额汇款至 LHDN（内陆税收局）
• ✅ 公司需填写并提交 CP37 表格 报告此项预扣税务处理
📌 举例说明：
若每月租金为 RM5,000：
• 公司需代扣 RM500（10%）并缴给 LHDN
• 只需实际支付 RM4,500 给房东
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✅ 3. 房东何时需缴纳租金税？
• 房东（即房产拥有者）须就其租金收入申报所得税
• 这部分是房东的责任，不是公司责任
• ❗不过，若 LHDN 怀疑房东有未申报的租金收入，尤其在现金支付或无正式合约情况下，您的公司可能被抽样审计，请注意保留相关文件
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✅ 4. SST（销售与服务税）适用情况
• ✅ 住宅租金 ➜ 不征收 SST
• ✅ 若为商业房产，且房东是 SST 注册纳税人 ➜ 可能需征收 8% 服务税
📌 判断标准：
• 房产用途是否为商业
• 房东是否已注册 SST，且年应税服务收入超过 RM500,000
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