{"id":6439,"date":"2025-11-20T10:51:15","date_gmt":"2025-11-20T02:51:15","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6439"},"modified":"2025-11-27T09:51:34","modified_gmt":"2025-11-27T01:51:34","slug":"malaysia-reit-taxation-rental-income","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/malaysia-reit-taxation-rental-income\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a REIT \u7a0e\u52a1 \u2013 \u79df\u91d1\u4e0e\u6536\u5165\u89c4\u5219"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/modern-business-center-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6441\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/modern-business-center-scaled.jpg\" alt=\"Malaysia REIT taxation\" width=\"2560\" height=\"1706\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/modern-business-center-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/modern-business-center-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/modern-business-center-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/modern-business-center-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/modern-business-center-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h2>\n<h2><b>\u7b80\u4ecb<\/b><\/h2>\n<p class=\"translation-block\">\u9a6c\u6765\u897f\u4e9a REIT\uff08\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258\uff09\u7a0e\u52a1\u89c4\u8303\u4e86\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258\uff08REIT\uff09\u6216\u623f\u5730\u4ea7\u4fe1\u6258\u57fa\u91d1\uff08PTF\uff09\u7684\u79df\u91d1\u53ca\u6295\u8d44\u6536\u5165\u5982\u4f55\u6839\u636e\u300a1967\u5e74\u6240\u5f97\u7a0e\u6cd5\u4ee4\u300b\uff08Income Tax Act 1967, ITA\uff09\u8fdb\u884c\u8bfe\u7a0e\u3002\n \u7ecf**\u9a6c\u6765\u897f\u4e9a\u8bc1\u5238\u76d1\u7763\u59d4\u5458\u4f1a\uff08SC\uff09**\u6279\u51c6\u7684 REIT \u6216 PTF\uff0c\u65e0\u8bba\u662f\u5426\u4e0a\u5e02\uff0c\u90fd\u4eab\u6709\u7279\u5b9a\u7684\u7a0e\u52a1\u4f18\u60e0\u3002<\/p>\n<h2><b>\u8bc4\u7a0e\u4f9d\u636e<\/b><\/h2>\n<p class=\"translation-block\">REIT\/PTF \u7684\u8bc4\u7a0e\u671f\u95f4\u4e0e \u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c21A\u6761\u4e00\u81f4\uff0c\u4ee5\u5176\u8d22\u52a1\u4f1a\u8ba1\u671f\u95f4\u4e3a\u51c6\u3002\n \u6240\u6709\u5b50\u6761\u6587\u5747\u9002\u7528\uff0c\u60df \u7b2c21A(5)\u6761 \u4e0d\u9002\u7528\u3002<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>\u79df\u91d1\u6536\u5165 \u2013 \u7279\u522b\u7a0e\u52a1\u5904\u7406<\/b><\/span><\/h2>\n<p class=\"translation-block\">\u6839\u636e \u7b2c63C(2)\u6761\uff0c\u79df\u91d1\u6536\u5165\u88ab\u89c6\u4e3a\u8425\u4e1a\u6536\u5165\uff08business income\uff09\uff0c\u4f46\u987b\u7b26\u5408\u4ee5\u4e0b\u9650\u5236\uff1a<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>\u5206\u7c7b<\/b><\/td>\n<td><b>\u7a0e\u52a1\u5904\u7406<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u53ef\u6263\u9664\u8d39\u7528<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u4ec5\u4e0e\u51fa\u79df\u7269\u4e1a\u76f4\u63a5\u76f8\u5173\u7684\u8d39\u7528\u53ef\u6263\u9664\u3002\u8d85\u51fa\u90e8\u5206\u4e0d\u53ef\u62b5\u6d88\u5176\u4ed6\u6536\u5165\uff0c\u4e5f\u4e0d\u53ef\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u5e74\u5ea6<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u6536\u5165\u5f00\u59cb\u65f6\u95f4<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u7269\u4e1a\u4ea7\u751f\u79df\u91d1\u524d\u7684\u8d39\u7528\u4e0d\u53ef\u6263\u9664\u3002\u5f00\u4e1a\u524d\u8d39\u7528\u4e0d\u4e88\u627f\u8ba4\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>\u8d44\u672c\u6d25\u8d34\uff08CA\uff09\u7684\u9650\u5236<\/b><\/h2>\n<p class=\"translation-block\">\u6839\u636e \u9644\u88683\uff08Schedule 3 ITA\uff09\uff0c\u8d44\u672c\u6d25\u8d34\uff08CA\uff09\u53ef\u7533\u62a5\uff0c\u4f46\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ec5\u9650\u7528\u4e8e\u51fa\u79df\u7269\u4e1a\u7684\u8c03\u6574\u540e\u6536\u5165\uff1b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u672a\u4f7f\u7528\u5b8c\u7684 CA \u4e0d\u53ef\u7ed3\u8f6c\u3002<\/li>\n<\/ul>\n<h2><span style=\"text-decoration: underline;\"><b>\u79df\u91d1\u6536\u5165 \u2013 \u4e00\u822c\u7a0e\u52a1\u5904\u7406<\/b><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>\u5f00\u652f\u7c7b\u578b<\/b><\/td>\n<td><b>\u7a0e\u52a1\u5904\u7406<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u7ba1\u7406\u8d39<\/b><\/td>\n<td class=\"translation-block\">\u82e5\u652f\u4ed8\u4e88\u7ba1\u7406\u516c\u53f8\uff0c\u53ef\u6839\u636e\u7b2c33(1)\u6761\u6263\u9664\u3002<\/td>\n<\/tr>\n<tr>\n<td><b>\u53d7\u6258\u4eba\u8d39\u7528<\/b><\/td>\n<td class=\"translation-block\">\u4e0d\u53ef\u6839\u636e\u7b2c33(1)\u6761\u6263\u9664\u3002<\/td>\n<\/tr>\n<tr>\n<td><b>\u6210\u7acb\u8d39\u7528<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u5728\u4e1a\u52a1\u5f00\u59cb\u7684\u8bc4\u7a0e\u5e74\u5ea6\u53ef\u6263\u9664\uff08\u5305\u62ec\u6cd5\u5f8b\u3001\u4f30\u503c\u53ca\u987e\u95ee\u8d39\u7528\uff0c\u524d\u63d0\u662f\u4e8e SC \u6279\u51c6\u524d\u4ea7\u751f)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>\u8d44\u672c\u6d25\u8d34\u4e0e\u5e73\u8861\u8c03\u6574<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8d44\u672c\u6d25\u8d34\uff08CA\uff09\u548c\u5e73\u8861\u6d25\u8d34\uff08BA\uff09\u4ec5\u9650\u5f53\u5e74\u8c03\u6574\u540e\u6536\u5165\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u4f7f\u7528\u7684 CA\/BA \u4e0d\u53ef\u7ed3\u8f6c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u82e5\u51fa\u552e\u4ef7\u683c\u9ad8\u4e8e\u8d44\u4ea7\u5269\u4f59\u4ef7\u503c\uff0c\u5c06\u4ea7\u751f\u5e73\u8861\u5f81\u7a0e\uff08Balancing Charge\uff09\uff0c\u4f46\u6700\u9ad8\u4e0d\u8d85\u8fc7\u5df2\u4eab\u6709\u7684 CA\u3002<\/li>\n<\/ul>\n<h2><b>\u5de5\u4e1a\u5efa\u7b51\u6d25\u8d34 (IBA)<\/b><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>\u9879\u76ee<\/b><\/td>\n<td><b>\u7a0e\u52a1\u5904\u7406<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u8d44\u683c<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u4ec5\u5f53\u79df\u6237\u5c06\u5efa\u7b51\u7528\u4e8e\u5de5\u4e1a\u7528\u9014\u65f6\u53ef\u4eab\u6709\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u9650\u5236<\/b><\/td>\n<td><span style=\"font-weight: 400;\">IBA \u4ec5\u9650\u8c03\u6574\u540e\u6536\u5165\uff0c\u672a\u4f7f\u7528\u90e8\u5206\u4e0d\u53ef\u7ed3\u8f6c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u62e5\u6709\u6761\u4ef6<\/b><\/td>\n<td class=\"translation-block\">REIT\/PTF \u5fc5\u987b\u62e5\u6709\u5e76\u7ecf\u8425\u8be5\u4e1a\u52a1\u3002<\/td>\n<\/tr>\n<tr>\n<td><b>\u5173\u8054\u8f6c\u79fb<\/b><\/td>\n<td class=\"translation-block\">\u6839\u636e\u9644\u88683 \u7b2c38A\u6bb5\uff0c\u5173\u8054\u516c\u53f8\u4e4b\u95f4\u7684\u8f6c\u8ba9\u6309\u5269\u4f59\u4ef7\u503c\u8ba1\u7b97\uff0c\u65e0\u9700\u5e73\u8861\u5f81\u7a0e\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span style=\"text-decoration: underline;\"><b>\u5176\u4ed6\u6536\u5165\u7a0e\u52a1\u5904\u7406<\/b><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>\u7c7b\u578b<\/b><\/td>\n<td><b>\u7a0e\u52a1\u5904\u7406<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>\u80a1\u606f\u6536\u5165<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u514d\u7a0e\u6536\u5165\u4e0d\u8ba1\u5165\u603b\u6536\u5165\uff0c\u76f8\u5173\u8d39\u7528\u4e0d\u53ef\u6263\u9664\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>\u5229\u606f\u6536\u5165<\/b><\/td>\n<td>\u82e5\u6765\u81ea\u4ee5\u4e0b\u6765\u6e90\uff0c\u6839\u636e\u9644\u88686\uff08Schedule 6 ITA\uff09\u53ef\u8c41\u514d\uff1a<\/p>\n<p>\u2013 \u653f\u5e9c\u503a\u5238\u6216\u8bc1\u5238<\/p>\n<p>\u2013 \u6279\u51c6\u7684\u4f0a\u65af\u5170\u503a\u5238\uff08Sukuk\uff09<\/p>\n<p>\u2013 \u94f6\u884c\u5b58\u6b3e\uff08\u6839\u636e FSA\/IFSA 2013\uff09<\/p>\n<p>\u2013 \u9a6c\u6765\u897f\u4e9a\u50a8\u84c4\u503a\u5238<\/p>\n<p>\u2013 Danaharta \u8bc1\u5238<\/p>\n<p>\u2013 \u6c47\u56de\u9a6c\u6765\u897f\u4e9a\u7684\u5883\u5916\u5229\u606f\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\">\u00a0\u79df\u91d1\u6536\u5165 = \u89c6\u4e3a\u8425\u4e1a\u6765\u6e90\u3002<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u53ef\u6263\u9664\u8d39\u7528\u4ec5\u9650\u4e0e\u79df\u91d1\u76f8\u5173<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u00a0\u8d44\u672c\u6d25\u8d34\u4e0e\u5de5\u4e1a\u5efa\u7b51\u6d25\u8d34\u4e0d\u53ef\u7ed3\u8f6c\u3002<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u514d\u7a0e\u6536\u5165\uff08\u80a1\u606f\/\u5229\u606f\uff09\u4e0d\u8ba1\u7a0e\u3002<\/span><\/li>\n<\/ul>\n<hr \/>\n<p>&nbsp;<\/p>\n<h2><\/h2>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\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\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/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>\n<p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Malaysia REIT taxation determines how rental and investment income from Real Estate Investment Trusts (REITs) or Property Trust Funds (PTFs) are assessed under the Income Tax Act 1967 (ITA). Approved REITs\/PTFs \u2014 whether listed or unlisted \u2014 enjoy specific tax treatments when authorized by the Securities Commission Malaysia (SC). Basis of Assessment The basis [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6441,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6439","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 REIT Taxation \u2013 Rental &amp; Income Rules<\/title>\n<meta name=\"description\" content=\"Understand Malaysia REIT taxation rules under the Income Tax Act \u2014 including rental income, capital allowance, and exempt income treatments.\" \/>\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-reit-taxation-rental-income\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia REIT Taxation \u2013 Rental &amp; Income Rules\" \/>\n<meta property=\"og:description\" content=\"Understand Malaysia REIT taxation rules under the Income Tax Act \u2014 including rental income, capital allowance, and exempt income treatments.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/cn\/malaysia-reit-taxation-rental-income\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-20T02:51:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-27T01:51:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/modern-business-center-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1706\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"songliew\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"songliew\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-reit-taxation-rental-income\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-reit-taxation-rental-income\\\/\"},\"author\":{\"name\":\"songliew\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\"},\"headline\":\"Malaysia REIT Taxation \u2013 Rental &#038; Income Rules\",\"datePublished\":\"2025-11-20T02:51:15+00:00\",\"dateModified\":\"2025-11-27T01:51:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-reit-taxation-rental-income\\\/\"},\"wordCount\":542,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-reit-taxation-rental-income\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/modern-business-center-scaled.jpg\",\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-reit-taxation-rental-income\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-reit-taxation-rental-income\\\/\",\"name\":\"Malaysia REIT Taxation \u2013 Rental & Income Rules\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-reit-taxation-rental-income\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-reit-taxation-rental-income\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/modern-business-center-scaled.jpg\",\"datePublished\":\"2025-11-20T02:51:15+00:00\",\"dateModified\":\"2025-11-27T01:51:34+00:00\",\"description\":\"Understand Malaysia REIT taxation rules under the Income Tax Act \u2014 including rental income, capital allowance, and exempt income treatments.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-reit-taxation-rental-income\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/malaysia-reit-taxation-rental-income\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-reit-taxation-rental-income\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/modern-business-center-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/modern-business-center-scaled.jpg\",\"width\":2560,\"height\":1706,\"caption\":\"Malaysia REIT taxation\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-reit-taxation-rental-income\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ancgroup.biz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Malaysia REIT Taxation \u2013 Rental &#038; Income Rules\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"name\":\"ANC Group\",\"description\":\"Empower Business, Accelerate Forward\",\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ancgroup.biz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\",\"name\":\"ANC Group\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"width\":1646,\"height\":949,\"caption\":\"ANC Group\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\",\"name\":\"songliew\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"caption\":\"songliew\"},\"url\":\"https:\\\/\\\/ancgroup.biz\\\/cn\\\/author\\\/songliew\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Malaysia REIT Taxation \u2013 Rental & Income Rules","description":"Understand Malaysia REIT taxation rules under the Income Tax Act \u2014 including rental income, capital allowance, and exempt income treatments.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ancgroup.biz\/cn\/malaysia-reit-taxation-rental-income\/","og_locale":"zh_CN","og_type":"article","og_title":"Malaysia REIT Taxation \u2013 Rental & Income Rules","og_description":"Understand Malaysia REIT taxation rules under the Income Tax Act \u2014 including rental income, capital allowance, and exempt income treatments.","og_url":"https:\/\/ancgroup.biz\/cn\/malaysia-reit-taxation-rental-income\/","og_site_name":"ANC Group","article_published_time":"2025-11-20T02:51:15+00:00","article_modified_time":"2025-11-27T01:51:34+00:00","og_image":[{"width":2560,"height":1706,"url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/modern-business-center-scaled.jpg","type":"image\/jpeg"}],"author":"songliew","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"songliew","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"3 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ancgroup.biz\/malaysia-reit-taxation-rental-income\/#article","isPartOf":{"@id":"https:\/\/ancgroup.biz\/malaysia-reit-taxation-rental-income\/"},"author":{"name":"songliew","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66"},"headline":"Malaysia REIT Taxation \u2013 Rental &#038; Income Rules","datePublished":"2025-11-20T02:51:15+00:00","dateModified":"2025-11-27T01:51:34+00:00","mainEntityOfPage":{"@id":"https:\/\/ancgroup.biz\/malaysia-reit-taxation-rental-income\/"},"wordCount":542,"publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"image":{"@id":"https:\/\/ancgroup.biz\/malaysia-reit-taxation-rental-income\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/modern-business-center-scaled.jpg","articleSection":["Income Tax"],"inLanguage":"zh-Hans"},{"@type":"WebPage","@id":"https:\/\/ancgroup.biz\/malaysia-reit-taxation-rental-income\/","url":"https:\/\/ancgroup.biz\/malaysia-reit-taxation-rental-income\/","name":"Malaysia REIT Taxation \u2013 Rental & Income Rules","isPartOf":{"@id":"https:\/\/ancgroup.biz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ancgroup.biz\/malaysia-reit-taxation-rental-income\/#primaryimage"},"image":{"@id":"https:\/\/ancgroup.biz\/malaysia-reit-taxation-rental-income\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/modern-business-center-scaled.jpg","datePublished":"2025-11-20T02:51:15+00:00","dateModified":"2025-11-27T01:51:34+00:00","description":"Understand Malaysia REIT taxation rules under the Income Tax Act \u2014 including rental income, capital allowance, and exempt income treatments.","breadcrumb":{"@id":"https:\/\/ancgroup.biz\/malaysia-reit-taxation-rental-income\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ancgroup.biz\/malaysia-reit-taxation-rental-income\/"]}]},{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/ancgroup.biz\/malaysia-reit-taxation-rental-income\/#primaryimage","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/modern-business-center-scaled.jpg","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/modern-business-center-scaled.jpg","width":2560,"height":1706,"caption":"Malaysia REIT taxation"},{"@type":"BreadcrumbList","@id":"https:\/\/ancgroup.biz\/malaysia-reit-taxation-rental-income\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ancgroup.biz\/"},{"@type":"ListItem","position":2,"name":"Malaysia REIT Taxation \u2013 Rental &#038; Income Rules"}]},{"@type":"WebSite","@id":"https:\/\/ancgroup.biz\/#website","url":"https:\/\/ancgroup.biz\/","name":"ANC Group","description":"Empower Business, Accelerate Forward","publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ancgroup.biz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/ancgroup.biz\/#organization","name":"ANC Group","url":"https:\/\/ancgroup.biz\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","width":1646,"height":949,"caption":"ANC Group"},"image":{"@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66","name":"songliew","image":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","caption":"songliew"},"url":"https:\/\/ancgroup.biz\/cn\/author\/songliew\/"}]}},"_links":{"self":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts\/6439","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/comments?post=6439"}],"version-history":[{"count":7,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts\/6439\/revisions"}],"predecessor-version":[{"id":7061,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts\/6439\/revisions\/7061"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/media\/6441"}],"wp:attachment":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/media?parent=6439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/categories?post=6439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/tags?post=6439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}