Malaysia Compliance Guide
Filing requirements, deadlines, and fees for Malaysia business entities.
Filing Obligations
Annual Return
AnnualMalaysian companies must lodge an annual return with SSM confirming company details, directors, shareholders, and registered address.
Within 30 days of the anniversary of incorporation
RM 50 (private company with share capital ≤ RM 1m); RM 150–RM 800 for larger companies
RM 50–RM 1,000 depending on length of delay. Company may be struck off for persistent non-filing.
Online via the SSM e-Info portal (MyCoID 2016)
Corporate Income Tax Return (Form C)
AnnualMalaysia levies corporate income tax at 24%. SME resident companies (paid-up capital ≤ RM 2.5 million) pay 15% on the first RM 150,000 of chargeable income, 17% on the next RM 450,000, and 24% on the remainder.
Within 7 months of the end of the basis period (financial year). E-filing extends by 1 month.
No filing fee
RM 200–RM 20,000 fine or imprisonment up to 6 months. Tax penalty of 10%–45% on tax payable.
Electronic filing via the Inland Revenue Board (LHDN) MyTax portal
SST Return (Sales and Services Tax)
Bi-monthly (every 2 months)Malaysia replaced GST with Sales and Services Tax (SST) in 2018. Sales tax is 5%–10% on manufactured goods. Service tax is 8% on prescribed services. Registration is mandatory for manufacturers with annual sales exceeding RM 500,000 and service providers exceeding RM 500,000.
Within 30 days after the end of the taxable period (bi-monthly)
No filing fee
Fine of RM 50–RM 500,000 or imprisonment up to 7 years. Late payment penalty of 10%–40%.
Online via the Royal Malaysian Customs Department MySST portal
Key Dates
Frequently Asked Questions
What is Malaysia's corporate tax rate?
The standard rate is 24%. SME resident companies (paid-up capital ≤ RM 2.5 million) pay 15% on the first RM 150,000 of chargeable income, 17% on the next RM 450,000, and 24% thereafter.
What is Malaysia's Labuan IBFC?
The Labuan International Business and Financial Centre (IBFC) is Malaysia's offshore financial centre. Labuan entities can elect a preferential tax rate of 3% on net profits from trading activities, making it attractive for regional holding, trading, and Islamic finance structures.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.