What tax rate does a Sdn Bhd pay?
Qualifying companies pay 15% on the first RM150,000 of chargeable income, 17% on the next RM450,000 and 24% above RM600,000. Eligibility is not based on size alone: Malaysian incorporation and tax residence, ordinary share capital, business income and ownership tests all matter. Other companies generally pay 24%, subject to applicable special rules.
Also asked as: sdn bhd tax rate 2026; sme corporate tax malaysia; cukai syarikat berapa peratus; company tax rate tier.
The ordinary share-capital limit is RM2.5 million at the beginning of the basis period; gross business income must not exceed RM50 million. Schedule 1 also contains related-company exclusions and excludes companies with more than 20% direct or indirect ordinary-share ownership by overseas-incorporated companies or non-Malaysian citizens. Ask your tax agent to apply all conditions to the relevant assessment year.
Key facts
- Qualifying tiers: 15% / 17% / 24%
- Check residence, incorporation, capital, business income and ownership
- Special regimes and incentives require separate assessment
Call +60 10-383 5988 (a licensed secretary replies within one working hour (Mon–Fri 8:30am–5:30pm MYT; outside hours, first thing next working day)) or walk in at J-3A-15, Solaris Mont Kiara.