{"id":7226,"date":"2025-12-02T10:09:04","date_gmt":"2025-12-02T02:09:04","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=7226"},"modified":"2025-12-02T10:09:04","modified_gmt":"2025-12-02T02:09:04","slug":"sme-tax-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/sme-tax-malaysia\/","title":{"rendered":"Cukai SME Malaysia: Panduan Cukai Pendapatan SME &amp; IHC"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/portrait-asian-woman-business-owner-using-digital-tablet-checking-amount-stock-product-inventory-shelf-distribution-warehouse-factorylogistic-business-shipping-delivery-service-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-7228\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/portrait-asian-woman-business-owner-using-digital-tablet-checking-amount-stock-product-inventory-shelf-distribution-warehouse-factorylogistic-business-shipping-delivery-service-scaled.jpg\" alt=\"sme tax malaysia\" width=\"2960\" height=\"1974\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/portrait-asian-woman-business-owner-using-digital-tablet-checking-amount-stock-product-inventory-shelf-distribution-warehouse-factorylogistic-business-shipping-delivery-service-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/portrait-asian-woman-business-owner-using-digital-tablet-checking-amount-stock-product-inventory-shelf-distribution-warehouse-factorylogistic-business-shipping-delivery-service-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/portrait-asian-woman-business-owner-using-digital-tablet-checking-amount-stock-product-inventory-shelf-distribution-warehouse-factorylogistic-business-shipping-delivery-service-1536x1025.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/portrait-asian-woman-business-owner-using-digital-tablet-checking-amount-stock-product-inventory-shelf-distribution-warehouse-factorylogistic-business-shipping-delivery-service-2048x1366.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/portrait-asian-woman-business-owner-using-digital-tablet-checking-amount-stock-product-inventory-shelf-distribution-warehouse-factorylogistic-business-shipping-delivery-service-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h2>\n<h2><b>Pengenalan<\/b><\/h2>\n<p>sme tax malaysia membolehkan PKS (SME) menikmati kadar cukai korporat yang lebih rendah di bawah Akta Cukai Pendapatan 1967. Namun tidak semua syarikat layak \u2014 terutamanya syarikat pemegang pelaburan (IHC). Artikel ini menerangkan syarat kelayakan, kadar cukai, dan keadaan yang menyebabkan kehilangan status SME.<\/p>\n<h3><b>Definisi SME di Malaysia<\/b><\/h3>\n<p class=\"translation-block\">Syarikat mesti memenuhi semua syarat berikut:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Diperbadankan di Malaysia dengan modal berbayar \u2264 RM2.5 juta<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pemastautin Malaysia<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bukan sebahagian daripada kumpulan yang mana mana-mana syarikat mempunyai modal berbayar &gt; RM2.5 juta<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pendapatan tahunan \u2264 RM50 juta<\/li>\n<\/ul>\n<p>Kadar cukai: RM150,000 pertama: 15%; RM450,000 seterusnya: 17%; Bakinya: 24%. Jika tidak layak dikenakan cukai 24%.<\/p>\n<h3><b>Mengapa IHC Tidak Dianggap SME?<\/b><\/h3>\n<p>Syarikat Pemegang Pelaburan (IHC) \u2192 Lebih 80% pendapatan kasar dari dividen\/faedah\/sewaan, bukan aktiviti perniagaan.<\/p>\n<p>Oleh itu, IHC tidak layak mendapat kadar cukai SME dan dikenakan cukai standard 24%.<\/p>\n<h3><b>Tiada Pendapatan Perniagaan = Tiada Status SME<\/b><\/h3>\n<p class=\"translation-block\">ika syarikat hanya mendapat pendapatan pasif seperti sewaan, dividen, faedah \u2192\n tetap tidak layak walaupun modal &amp; pendapatan memenuhi syarat SME.<\/p>\n<h3><b>Peruntukan Khas Seksyen 60F untuk IHC Tidak Tersenarai<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">IHC boleh menuntut belanja dibenarkan, seperti: Elaun pengarah, Gaji dan elaun, Yuran pengurusan, Sewa pejabat &amp; kos penyelenggaraan<\/span><\/p>\n<p class=\"translation-block\">Tetapi masih tidak menikmati kadar cukai SME \u2014 tetap 24%.<\/p>\n<h3><b>Implikasi kepada Pemilik Perniagaan &amp; Akauntan<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perniagaan kecil beroperasi aktif \u2192 boleh dapat kadar rendah<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pendapatan campuran mesti diurus secara teliti<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pengasingan rekod pendapatan perniagaan vs pelaburan adalah penting<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salah klasifikasi \u2192 risiko audit &amp; penalti<\/span><\/li>\n<\/ul>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SME mesti memenuhi syarat modal + pendapatan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IHC dan syarikat tanpa pendapatan perniagaan tidak layak<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pendapatan campuran perlu pengurusan yang baik<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Seksyen 60F hanya benarkan tuntutan belanja, bukan kadar SME<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rekod yang tepat = pematuhan cukai<\/span><\/li>\n<\/ul>\n<h2><b>Soalan Lazim<\/b><\/h2>\n<p><b>Q: Jika pendapatan melebihi RM50 juta tetapi modal berbayar \u2264 RM2.5 juta, masih SME?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> A: Tidak. Kedua-dua syarat mesti dipenuhi.<\/span><\/p>\n<p><b>Q: Jika hanya ada pendapatan pelaburan, boleh dapat kadar SME?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Tidak. Diklasifikasi sebagai IHC\/Non-SME.<\/span><\/p>\n<p><b>Q: Boleh bertukar status SME \u2194 Non-SME setiap tahun?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> A: Boleh, jika syarat berubah. Tetapi klasifikasi mesti tepat &amp; didokumenkan.<\/span><\/p>\n<p>&nbsp;<\/p>\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 sme tax malaysia rules give small and medium enterprises (SMEs) favourable income tax treatment under the Income Tax Act 1967. However, not every company qualifies and certain investment-holding companies (IHCs) are excluded. This guide explains who qualifies, how rates apply, and when SME benefits are lost under the law. What Defines an SME in [&hellip;]<\/p>","protected":false},"author":5,"featured_media":7228,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-7226","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>sme tax malaysia: SME &amp; IHC Income Tax Guide - ANC Group<\/title>\n<meta name=\"description\" content=\"Understand SME tax Malaysia: eligibility, reduced rates, and why investment-holding companies (IHC) are excluded.\" \/>\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\/sme-tax-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"sme tax malaysia: SME &amp; 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