简介
马来西亚印花税税率决定了房产转让与股票交易需缴纳的税额。根据《1949年印花税法令》，印花税以交易金额或市场价值中较高者作为依据。
房产转让印花税税率
马来西亚房地产转让印花税采用累进税率：
| 交易金额 | 印花税税率 |
| 首 RM100,000 | 1% |
| RM100,001 – RM500,000 | 2% |
| RM500,001 – RM1,000,000 | 3% |
| 超过 RM1,000,000 | 4% |
交易价值定义
课税价值取决于以下两者的较高者：
- 实际交易价（买卖价）；或
- 转让时的房产市场价值。
股票转让印花税
| 股份的种类 | 津贴率 | 计算基础 |
|---|---|---|
| 上市股票 | 每 RM1,000（或不足 RM1,000 的部分）征收 RM1.50。 | 适用于在马来西亚交易所（Bursa Malaysia）或外国公司上市的股票。 |
| 非上市股票 | 每 RM1,000（或不足 RM1,000 的部分）征收 RM3。 | 以以下两者的较高者为准： • 转让对价；或 • 转让日的净有形资产价值。 |
关键要点
- 房产转让印花税采用累进制（1%–4%）
- 股票转让则按每 RM1,000 固定费率征收。
- 税额以交易价或市场价值的较高者计算。
常见问题
Q1: 房产印花税如何计算？
根据累进税率（1%–4%），以交易金额或市场价值中较高者为依据。
Q2: 上市与非上市股票的税率一样吗？
不一样。上市股票 = RM1.50/每 RM1,000；非上市股票 = RM3/每 RM1,000。
Q3: 谁需要缴纳印花税？
通常是受让人或买方，依据《1949年印花税法令》。
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