{"id":6023,"date":"2025-09-23T14:30:30","date_gmt":"2025-09-23T06:30:30","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6023"},"modified":"2025-11-27T10:49:03","modified_gmt":"2025-11-27T02:49:03","slug":"malaysia-capital-allowance-sch3","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/malaysia-capital-allowance-sch3\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u8d44\u672c\u6d25\u8d34 (ITA \u9644\u88683)\uff1a\u89c4\u5219\u4e0e\u5408\u683c\u6761\u4ef6"},"content":{"rendered":"<p><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-6025 size-full\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-scaled.jpg\" alt=\"Malaysia Capital Allowance (Sch 3 ITA): Rules &amp; Qualifying Conditions\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/p>\n<p class=\"translation-block\">\u5728\u9a6c\u6765\u897f\u4e9a\u7ecf\u8425\u751f\u610f\uff0c\u5fc5\u987b\u638c\u63e1 \u9a6c\u6765\u897f\u4e9a\u8d44\u672c\u6d25\u8d34 (ITA \u9644\u88683)\u3002\u8d44\u4ea7\u8d2d\u4e70\u652f\u51fa\u53ca\u6298\u65e7\u4e0d\u53ef\u6263\u7a0e\uff0c\u4f46\u53ef\u901a\u8fc7\u8d44\u672c\u6d25\u8d34\uff08CA\uff09\u4eab\u6709\u7a0e\u52a1\u51cf\u514d\u3002<\/p>\n<h3><b>1. \u4ec0\u4e48\u662f\u8d44\u672c\u6d25\u8d34\uff1f<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8d44\u4ea7\u8d2d\u4e70\u652f\u51fa \u4e0d\u53ef\u76f4\u63a5\u6263\u7a0e\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4f1a\u8ba1\u4e0a\u7684\u6298\u65e7\uff0c\u7a0e\u52a1\u4e0a\u4ee5 \u8d44\u672c\u6d25\u8d34 \u66ff\u4ee3<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u7531 ITA \u9644\u88683 \u7ba1\u7406\uff0c\u7528\u4e8e\u6263\u51cf\u8c03\u6574\u540e\u6536\u5165\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4ec5\u9650\u4e8e \u8425\u4e1a\u6536\u5165\u6765\u6e90\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><b>2. \u8d44\u672c\u6d25\u8d34\u7684\u4e3b\u8981\u7279\u70b9<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4ec5\u80fd\u62b5\u6263\u8c03\u6574\u540e\u603b\u6536\u5165\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u5438\u6536\u7684 CA \u53ef\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u8bfe\u7a0e\u5e74\u5ea6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u53ea\u80fd\u7528\u4e8e \u76f8\u540c\u4e1a\u52a1\u6765\u6e90\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">IA\uff08\u521d\u59cb\u6d25\u8d34\uff09\uff1a \u9996\u5e74\u53ef\u7533\u62a5 \/ \u5904\u7f6e\u524d\u4f7f\u7528\u53ef\u7533\u62a5\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">AA\uff08\u5e74\u5ea6\u6d25\u8d34\uff09\uff1a \u6bcf\u5e74\u53ef\u7533\u62a5\uff0c\u5904\u7f6e\u5f53\u5e74\u4e0d\u53ef\u7533\u62a5\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u540d\u4e49\u6d25\u8d34\uff1a \u8d44\u4ea7\u672a\u4f7f\u7528\u65f6\u4ecd\u8ba1\u7b97\uff0c\u4f46\u4e0d\u4f1a\u51cf\u5c11\u8c03\u6574\u540e\u6536\u5165\u3002<\/li>\n<\/ul>\n<h3><\/h3>\n<h3><b>3. \u5408\u683c\u6761\u4ef6<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u8981\u7533\u62a5\u8d44\u672c\u6d25\u8d34\uff0c\u5fc5\u987b\u7b26\u5408\uff1a<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6709\u7ecf\u8425\u4e1a\u52a1\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53d1\u751f\u5408\u683c\u7684\u5382\u623f\/\u5efa\u7b51\u652f\u51fa\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u7528\u4e8e\u4e1a\u52a1\uff08\u79c1\u4eba\u4e0d\u53ef\u7533\u62a5\uff09\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u5e74\u9650\u8d85\u8fc7 2 \u5e74\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7eb3\u7a0e\u4eba\u662f\u8d44\u4ea7\u6240\u6709\u8005\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e\u5382\u623f\u51fa\u79df\u4e1a\u52a1\u3002<\/span><\/li>\n<\/ol>\n<h3><\/h3>\n<h3><b>4. \u5408\u683c\u5382\u623f\/\u8bbe\u5907\u652f\u51fa (QPE)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u4f7f\u7528\u7684\u673a\u5668\u6216\u8bbe\u5907\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e3a\u5b89\u88c5\u673a\u5668\u6539\u9020\u5efa\u7b51\u7269\u7684\u652f\u51fa\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u573a\u5730\u51c6\u5907\uff08\u226410% \u6210\u672c\uff0c\u8d85\u989d\u5219\u7b97\u5efa\u7b51\u652f\u51fa\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9c7c\u5858\u3001\u755c\u820d\u3001\u9e21\u820d\u3001\u7b3c\u5b50\u7b49\u7ed3\u6784\u6539\u8fdb\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u5305\u62ec\u8463\u4e8b\u6216\u80a1\u4e1c\u7684\u79c1\u4eba\u4f4f\u5bbf\u3002<\/span><\/li>\n<\/ul>\n<p class=\"translation-block\">3\u4e2a\u6d4b\u8bd5\uff1a \u529f\u80fd\u6d4b\u8bd5\u3001\u7528\u9014\u6d4b\u8bd5\u3001\u662f\u5426\u4e3a\u5efa\u7b51\u4e00\u90e8\u5206\u3002<\/p>\n<h3><\/h3>\n<h3><b>5. MFRS 116\uff08\u56fa\u5b9a\u8d44\u4ea7\u7684\u4f1a\u8ba1\u5904\u7406\uff09<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u8d44\u4ea7\u6210\u672c\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d2d\u4e70\u4ef7\u3001\u8fdb\u53e3\u5173\u7a0e\u3001\u4e0d\u53ef\u9000\u7a0e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u76f8\u5173\u8d39\u7528\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u62c6\u9664\u53ca\u573a\u5730\u6062\u590d\u6210\u672c\u3002<\/span><\/li>\n<\/ul>\n<h3><\/h3>\n<h3><b>6. \u4e8c\u624b\u8bbe\u5907\u7279\u522b\u89c4\u5219<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Para 2A\uff1a \u975e\u4e1a\u52a1\u7528\u9014 \u2192 QPE = \u8f6c\u4f5c\u4e1a\u52a1\u5f53\u65e5\u7684\u5e02\u573a\u4ef7\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Para 2C:<\/b><span style=\"font-weight: 400;\"> Brought from overseas \u2192 QPE = Lower of market value or NBV.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u6ca1\u6709\u521d\u59cb\u514d\u7a0e\u989d\uff1b\u53ea\u6709\u5e74\u5ea6\u514d\u7a0e\u989d\uff08AA\uff09\u53ef\u4ee5\u7533\u62a5\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u5916\u6c47\u5dee\u989d\u9700\u8c03\u6574 QPE\u3002<\/span><\/span><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><strong>Capital Allowance Rates<\/strong><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Asset Category<\/th>\n<th>Initial Allowance<\/th>\n<th>Annual Allowance<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u91cd\u578b\u673a\u68b0\u548c\u673a\u52a8\u8f66\u8f86<\/td>\n<td>20%<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>\u5382\u623f\u4e0e\u673a\u68b0<\/td>\n<td>20%<\/td>\n<td>14%<\/td>\n<\/tr>\n<tr>\n<td>\u5176\u4ed6<\/td>\n<td>20%<\/td>\n<td>10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><\/h3>\n<h3><b>7. \u5c0f\u989d\u8d44\u4ea7 (SVA)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6bcf\u9879\u8d44\u4ea7 \u2264 RM2,000 \u53ef\u7533\u62a5 100% CA\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u975e\u4e2d\u5c0f\u4f01\u4e1a\uff08\u975e SME\uff09\u4e0a\u9650 RM20,000\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u4e1a\uff08SME\uff09\u65e0\u4e0a\u9650\u3002<\/span><\/li>\n<\/ul>\n<h2><\/h2>\n<h2><b>\ud83d\udccc \u91cd\u70b9\u603b\u7ed3<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u672c\u6d25\u8d34\u53d6\u4ee3\u6298\u65e7\uff0c\u4f5c\u4e3a\u7a0e\u52a1\u51cf\u514d\u673a\u5236\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IA \u9996\u5e74\u7533\u62a5\uff0cAA \u6bcf\u5e74\u6301\u7eed\u6263\u51cf\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5408\u683c\u652f\u51fa\u5305\u62ec\u673a\u5668\u3001\u573a\u5730\u51c6\u5907\u3001\u7ed3\u6784\u6539\u5584\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u4f7f\u7528\u8d44\u4ea7 \u2192 \u53ea\u80fd\u7b97\u540d\u4e49\u6d25\u8d34\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SME \u53ef\u4eab\u65e0\u9650\u5236 SVA \u6263\u51cf\u3002<\/span><\/li>\n<\/ul>\n<h2><\/h2>\n<h2><span style=\"text-decoration: underline;\"><b>FAQ on Malaysia Capital Allowance<\/b><\/span><\/h2>\n<p><b>Q1: \u79c1\u4eba\u7528\u9014\u7684\u8d44\u4ea7\u53ef\u4ee5\u7533\u62a5\u5417\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u4e0d\u53ef\u4ee5\uff0c\u5fc5\u987b\u7528\u4e8e\u4e1a\u52a1\u3002<\/span><\/p>\n<p><b>Q2: \u8d44\u4ea7\u6ca1\u4f7f\u7528\u4e5f\u80fd\u6263\u51cf\u5417\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u53ef\u4ee5\uff0c\u4f46\u53ea\u80fd\u8ba1\u7b97\u540d\u4e49\u6d25\u8d34\uff0c\u4e0d\u4f1a\u5f71\u54cd\u8c03\u6574\u540e\u6536\u5165\u3002<\/span><\/p>\n<p><b>Q3: \u6d77\u5916\u8d2d\u4e70\u7684\u8bbe\u5907\u53ef\u4ee5\u7533\u62a5\u5417\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u53ef\u4ee5\uff0c\u4f46 QPE \u53d6\u5e02\u573a\u4ef7\u6216\u8d26\u9762\u51c0\u503c\u7684\u8f83\u4f4e\u8005\uff0c\u4e14\u65e0 IA\u3002<\/span><\/p>\n<p><b>Q4: SME \u6709\u7279\u522b\u4f18\u60e0\u5417\uff1f<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> \u6709\uff0cSME \u7684 SVA \u6263\u51cf\u6ca1\u6709\u9650\u5236\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<p><strong style=\"font-size: 25px;\">ANC Group &#8211; Your Personal Tax Advisor<\/strong><\/p>\n<p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for <a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>, <a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and <a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p>\n<p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p>\n<p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p>","protected":false},"excerpt":{"rendered":"<p>If you run a business in Malaysia, understanding the Malaysia Capital Allowance (Sch 3 ITA) is crucial. Capital expenditure and depreciation are not deductible, but businesses can claim Capital Allowance (CA) as tax relief. 1. What is Capital Allowance? Capital expenditure on asset acquisition is not tax deductible. Depreciation under accounting is replaced with Capital [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6025,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia Capital Allowance (Sch 3 ITA): Rules &amp; Qualifying Conditions - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn Malaysia Capital Allowance under Sch 3 ITA: rules, qualifying conditions, IA, AA, QPE, small value assets &amp; examples explained.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/cn\/malaysia-capital-allowance-sch3\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia Capital Allowance (Sch 3 ITA): Rules &amp; 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