{"id":6332,"date":"2025-11-20T10:11:41","date_gmt":"2025-11-20T02:11:41","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6332"},"modified":"2025-11-27T10:03:15","modified_gmt":"2025-11-27T02:03:15","slug":"taxation-property-trusts-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/taxation-property-trusts-malaysia\/","title":{"rendered":"Percukaian Amanah Hartanah di Malaysia (Bukan REIT)"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/realtor-making-deal-with-customer-office-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6334\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/realtor-making-deal-with-customer-office-scaled.jpg\" alt=\"taxation of property trusts in Malaysia\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/realtor-making-deal-with-customer-office-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/realtor-making-deal-with-customer-office-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/realtor-making-deal-with-customer-office-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/realtor-making-deal-with-customer-office-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/realtor-making-deal-with-customer-office-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h2>\n<h2><b>Pengenalan<\/b><\/h2>\n<p class=\"translation-block\">Percukaian amanah hartanah di Malaysia adalah tertakluk kepada Akta Cukai Pendapatan 1967 (ITA). Amanah hartanah yang tidak diklasifikasikan sebagai REIT atau PTF di bawah garis panduan Suruhanjaya Sekuriti mempunyai peraturan cukai khas berkaitan pendapatan sewa, elaun modal dan potongan khas.<\/p>\n<h2><b>Layanan Cukai Amanah Hartanah (Bukan REIT\/PTF)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Amanah hartanah yang terutama melabur dalam harta tanah penjana pendapatan tetapi tidak diklasifikasikan sebagai REITs\/PTFs di bawah garis panduan Suruhanjaya Sekuriti:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pendapatan sewa mereka sentiasa dikenakan cukai di bawah perenggan 4(d) ACP.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ini terpakai walaupun perkhidmatan penyelenggaraan atau sokongan disediakan.<\/span><\/li>\n<\/ul>\n<h2><b>Elaun Modal Ke Atas Aset Tetap<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pendapatan sewa dianggap sebagai pendapatan di bawah perenggan 4(d) ITA, maka amanah hartanah tidak layak menuntut elaun modal di bawah Jadual 3, perenggan 2 ITA.<\/li>\n<\/ul>\n<h2><b>Potongan Khas untuk Perbelanjaan Modal Layak (s63A)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Selain daripada REIT\/PTF, amanah hartanah dengan pendapatan sewa boleh menuntut:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Potongan khas s63B (perbelanjaan dibenarkan)<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Potongan khas s63A untuk perbelanjaan modal layak<\/b><\/li>\n<\/ol>\n<h3><b>Apa yang dikira sebagai Perbelanjaan Modal Layak?<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perbelanjaan untuk mesin atau loji yang digunakan untuk menjana sewa.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contoh:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ubahsuai bangunan untuk pemasangan mesin\/loji (\u226475% daripada jumlah kos layak)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Penyediaan\/penggalian tanah untuk pemasangan mesin\/loji (\u226410% daripada jumlah kos layak)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><b>Jenis Perbelanjaan<\/b><\/td>\n<td><b>Syarat Kelayakan<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ubahsuai bangunan untuk mesin\/loji<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Allowed up to 75% of total QCE<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Penyediaan\/penggalian tanah<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Maks 10% jumlah kos layak<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Kriteria Kelayakan (s63A)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Untuk menuntut potongan khas, amanah hartanah mesti:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Menanggung sendiri perbelanjaan modal layak;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Menjadi pemilik sah aset;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Menggunakan aset untuk menjana pendapatan sewa harta.<\/li>\n<\/ol>\n<h2><b>Kadar Potongan Khas<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Potongan = 10% daripada perbelanjaan modal layak<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Ditolak daripada pendapatan sewa yang diselaraskan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tidak boleh dibawa ke depan jika tidak digunakan sepenuhnya<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tiada caj imbangan atau elaun imbangan<\/li>\n<\/ul>\n<h2><b>Penamatan Potongan (s63A)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Potongan akan berhenti jika:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kos baki aset = sifar<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aset tidak lagi dimiliki oleh amanah hartanah<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aset tidak lagi digunakan<\/span><\/li>\n<\/ul>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pendapatan sewa amanah hartanah bukan REIT\/PTF dikenakan cukai di bawah perenggan 4(d) ITA<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tiada elaun modal boleh dituntut<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Potongan khas s63A boleh dituntut untuk perbelanjaan tertentu<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Potongan tidak boleh dibawa ke depan dan berhenti apabila aset dilupuskan atau tamat digunakan<\/span><\/li>\n<\/ul>\n<hr \/>\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 The taxation of property trusts in Malaysia is governed by the Income Tax Act 1967 (ITA). Property trusts that do not qualify as Real Estate Investment Trusts (REITs) or Property Trust Funds (PTFs) are subject to specific rules on rental income, capital allowances, and special deductions. This guide explains the tax treatment and deductions [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6334,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6332","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>Taxation of Property Trusts in Malaysia (Non-REITs) - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn about the taxation of property trusts in Malaysia, including tax treatment, deductions, and capital expenditure rules under the ITA1967\" \/>\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\/ms\/taxation-property-trusts-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation of Property Trusts in Malaysia (Non-REITs) - 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