{"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\/ms\/malaysia-reit-taxation-rental-income\/","title":{"rendered":"Cukai REIT Malaysia \u2013 Peraturan Sewa &amp; Pendapatan"},"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>Pengenalan<\/b><\/h2>\n<p class=\"translation-block\">Cukai REIT Malaysia menentukan bagaimana pendapatan sewa dan pelaburan daripada Real Estate Investment Trust (REIT) atau Property Trust Fund (PTF) dinilai di bawah Akta Cukai Pendapatan 1967 (ITA).\n REIT\/PTF yang diluluskan \u2014 sama ada tersenarai atau tidak \u2014 menikmati rawatan cukai khas yang diluluskan oleh Suruhanjaya Sekuriti Malaysia (SC).<\/p>\n<h2><b>Asas Penilaian<\/b><\/h2>\n<p class=\"translation-block\">Tempoh asas bagi REIT\/PTF sejajar dengan Seksyen 21A ITA, berdasarkan tempoh perakaunan kewangan. Semua subseksyen terpakai kecuali Seksyen 21A(5).<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Pendapatan Sewa \u2013 Rawatan Cukai Khas<\/b><\/span><\/h2>\n<p class=\"translation-block\">Di bawah Seksyen 63C(2) ITA, pendapatan sewa dianggap sebagai pendapatan perniagaan, tertakluk kepada sekatan berikut:<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Kategori<\/b><\/td>\n<td><b>Rawatan<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Perbelanjaan Boleh Tolak<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Hanya perbelanjaan berkaitan penyewaan harta dibenarkan. Baki tidak boleh ditolak terhadap pendapatan lain atau dibawa ke hadapan.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Permulaan Sumber<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Tiada potongan dibenarkan sebelum harta menghasilkan sewa. Perbelanjaan pra-operasi tidak diterima.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Sekatan Elaun Modal (CA)<\/b><\/h2>\n<p class=\"translation-block\">CA dibenarkan di bawah Jadual 3 ITA, tetapi:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Terhad kepada pendapatan diselaraskan daripada penyewaan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">CA yang tidak digunakan tidak boleh dibawa ke hadapan.<\/li>\n<\/ul>\n<h2><span style=\"text-decoration: underline;\"><b>Pendapatan Sewa \u2013 Rawatan Cukai Biasa<\/b><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Jenis Perbelanjaan<\/b><\/td>\n<td><b>Rawatan Cukai<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Yuran Pengurusan<\/b><\/td>\n<td class=\"translation-block\">Boleh ditolak di bawah s.33(1) jika dibayar kepada syarikat pengurusan.<\/td>\n<\/tr>\n<tr>\n<td><b>Yuran Pemegang Amanah<\/b><\/td>\n<td class=\"translation-block\">Tidak boleh ditolak di bawah s.33(1).<\/td>\n<\/tr>\n<tr>\n<td><b>Perbelanjaan Penubuhan<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Boleh ditolak pada tahun penilaian perniagaan bermula (termasuk yuran undang-undang, penilaian, dan perundingan sebelum kelulusan SC).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Elaun Modal &amp; Caj Imbangan<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">CA dan Elaun Imbangan (BA) dihadkan kepada pendapatan diselaraskan tahun tersebut.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">CA\/BA yang tidak digunakan tidak boleh dibawa ke hadapan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Jika nilai pelupusan &gt; baki perbelanjaan, Caj Imbangan timbul tetapi dihadkan kepada jumlah CA yang dibenarkan.<\/li>\n<\/ul>\n<h2><b>Elaun Bangunan Industri (IBA)<\/b><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Item<\/b><\/td>\n<td><b>Rawatan<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Kelayakan<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Hanya jika penyewa menggunakan bangunan sebagai bangunan perindustrian.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Sekatan<\/b><\/td>\n<td><span style=\"font-weight: 400;\">IBA terhad kepada pendapatan diselaraskan; baki tidak boleh dibawa ke hadapan.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Syarat Pemilikan<\/b><\/td>\n<td class=\"translation-block\">REIT\/PTF mesti memiliki dan mengendalikan perniagaan tersebut.<\/td>\n<\/tr>\n<tr>\n<td><b>Pemindahan Terkawal<\/b><\/td>\n<td class=\"translation-block\">Di bawah Perenggan 38A Jadual 3, pemindahan daripada syarikat berkaitan dianggap pada nilai baki \u2014 tiada caj imbangan.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span style=\"text-decoration: underline;\"><b>Rawatan Cukai Lain<\/b><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Jenis<\/b><\/td>\n<td><b>Rawatan Cukai<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Pendapatan Dividen<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Pendapatan dikecualikan tidak termasuk dalam jumlah pendapatan; perbelanjaan berkaitan tidak boleh ditolak.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Pendapatan Faedah<\/b><\/td>\n<td>Dikecualikan di bawah Jadual 6 ITA jika daripada:<\/p>\n<p>\u2013 Bon atau sekuriti kerajaan<\/p>\n<p>\u2013 Sukuk diluluskan<\/p>\n<p>\u2013 Deposit bank (FSA\/IFSA 2013)<\/p>\n<p>\u2013 Bon Simpanan Malaysia<\/p>\n<p>\u2013 Sekuriti Danaharta<\/p>\n<p>\u2013 Faedah luar negara yang dihantar balik ke Malaysia.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\">\u00a0Pendapatan sewa = sumber perniagaan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Perbelanjaan boleh tolak terhad kepada pendapatan sewa.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u00a0CA &amp; IBA tidak boleh dibawa ke hadapan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Pendapatan dikecualikan (dividen\/faedah) tidak dikenakan cukai.<\/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\/ms\/malaysia-reit-taxation-rental-income\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia REIT Taxation \u2013 Rental &amp; 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