What tax rate does a Sdn Bhd pay?
A qualifying Malaysian SME pays 15% on the first RM150,000 of chargeable income, 17% on the next RM450,000, and 24% above RM600,000. Qualifying conditions: paid-up capital not exceeding RM2.5 million, gross income not exceeding RM50 million, and no more than 20% foreign ownership (from YA2024). Non-qualifying companies pay a flat 24%.
Statutory figures: LHDN corporate tax rates Income Tax Act 1967
Also asked as: sdn bhd tax rate 2026; sme corporate tax malaysia; cukai syarikat berapa peratus; company tax rate tier.
Compare against personal rates of 0–30% on the same profit and the corporate tiers usually win as income grows — the full picture includes your salary, reliefs and what you retain in the company. Our panel tax advisors run the actual numbers; the site calculator gives the first pass.
Key facts
- SME tiers: 15% / 17% / 24% — LHDN
- Conditions: capital ≤RM2.5m, income ≤RM50m, foreign ownership ≤20%
- Flat 24% otherwise
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