09/10/2026
🇲🇾 2027年马来西亚财政预算案｜税务重点
📊 Malaysia Budget 2027 – Key Tax Highlights
━━━━━━━━━━━━━━
👤 个人所得税 | PERSONAL INCOME TAX
1️⃣ 个人所得税率调整 | Individual Tax Rates
✅ 应课税收入 RM70,001–RM100,000：19% ➡️ 18%
✅ RM100,001–RM150,000：25% ➡️ 24%
🔺 超过 RM1,000,000 的部分：30%
Tax rates reduced for selected middle-income brackets, while chargeable income exceeding RM1 million will be taxed at 30%.
📅 2027课税年起 | From YA 2027
2️⃣ 个人基本税务减免 | Personal Tax Relief
💰 RM9,000 ➡️ RM12,000
个人及受扶养亲属基本减免提高 RM3,000。
Basic personal and dependent relatives' relief increased by RM3,000.
3️⃣ 父母及祖父母照护 | Elderly Care Relief
✅ 最高减免 RM8,000，扩大至非医疗性质的居家及护理中心照护费用。
Relief of up to RM8,000 expanded to cover non-medical care expenses for parents and grandparents.
4️⃣ 医疗及产后护理 | Health & Well-being
✅ 医疗及健康减免维持 RM10,000。
✅ 新增产后护理费用，最高 RM3,000。
✅ 哺乳器材 RM1,000 纳入同一减免类别。
RM10,000 relief maintained, with new coverage for postnatal care (RM3,000) and breastfeeding equipment (RM1,000).
5️⃣ 教育及技能培训 | Education & Skills
📚 最高 RM7,000，包括符合条件的教育及培训费用。
RM7,000 relief covers eligible education and skills training, including selected courses for spouses and children.
6️⃣ 生活方式减免 | Lifestyle Relief
🤖 AI软件订阅费
🐶 宠物领养及指定兽医费用
以上新增项目可纳入现有 RM2,500 生活方式减免。
AI subscriptions, eligible pet adoption and veterinary expenses are included within the existing RM2,500 lifestyle relief.
7️⃣ 运动及旅游 | Sports & Tourism
👟 运动鞋：新增最高 RM300（包含在 RM1,000 运动减免内）。
✈️ 国内旅游景点及文化活动入场费：RM1,000 减免延长至2027年。
Sports shoes qualify for relief up to RM300 within the RM1,000 sports limit. Domestic tourism relief of RM1,000 is extended to YA 2027.
8️⃣ SOCSO税务减免 | SOCSO Relief
✅ 符合条件的 SOCSO 供款减免 RM350。
✅ LINDUNG 24及指定自雇人士自愿供款，额外减免 RM150。
Existing RM350 relief expanded, with an additional RM150 relief for eligible voluntary contributions.
━━━━━━━━━━━━━━
🏢 企业税务 | BUSINESS TAX
9️⃣ 中小企业所得税降低 | SME Corporate Tax
符合资格的中小企业：
💰 首 RM150,000：15% ➡️ 14%
💰 RM150,001–RM600,000：17% ➡️ 16%
💰 超过 RM600,000：维持 24%
Eligible SMEs enjoy lower corporate income tax rates from YA 2027.
📌 应课税收入达 RM600,000 或以上，每年最多节省 RM6,000 税款。
Maximum annual tax saving: RM6,000 for qualifying SMEs with chargeable income of at least RM600,000.
🔟 小额资产资本津贴 | Small Value Assets
✅ 每项资产限额：RM2,000 ➡️ RM3,000
✅ 非中小企业年度总申报限额：RM20,000 ➡️ RM30,000
✅ 符合资格的中小企业继续不受年度总额限制。
Small-value asset threshold increased to RM3,000 per asset. Annual claim limit for non-SMEs increased to RM30,000.
1️⃣1️⃣ 现金支付薪金 | Cash Salary Payments
⚠️ 从2028课税年起，非中小企业的薪金支出，原则上必须通过金融机构或无现金支付工具支付，才可获得税务扣除。
From YA 2028, salary tax deductions for non-SMEs will generally require payments through financial institutions or cashless instruments.
1️⃣2️⃣ 加速资本津贴 | Accelerated Capital Allowance
💻 符合条件的机器、设备、ICT及软件投资，可在两年内申报资本津贴的优惠延长至2030年。
Two-year accelerated capital allowance for qualifying machinery, ICT equipment and software extended until 2030.
━━━━━━━━━━━━━━
🏠 房地产与印花税 | PROPERTY & STAMP DUTY
1️⃣3️⃣ 首次购屋印花税优惠 | First Home Buyers
🏡 房价不超过 RM500,000：100% 豁免。
🏡 房价 RM500,001–RM750,000：
✅ 首 RM500,000：100% 豁免
✅ 超出 RM500,000 的部分：50% 豁免
适用于符合资格的马来西亚公民首次购屋，涵盖转让及贷款文件。
Stamp duty exemption expanded for eligible Malaysian first-home buyers, covering transfer and loan instruments.
📅 1.1.2027 – 31.12.2030
1️⃣4️⃣ 银行开户印花税 | Bank Account Stamp Duty
🏦 符合条件的储蓄及来往户口开户文件，原本 RM10 的印花税将获得100%豁免。
Full exemption for qualifying savings and current account opening instruments from 1 January 2027.
━━━━━━━━━━━━━━
📈 投资与其他税务 | INVESTMENT & OTHER TAXES
1️⃣5️⃣ 投资者税务优惠 | Investor Tax Incentives
📈 股权众筹（ECF）及天使投资者（Angel Investors）的现有税务优惠延长至2030年，须符合相关条件。
Existing tax incentives for eligible equity crowdfunding and angel investors extended until 2030.
1️⃣6️⃣ 长者护理服务税 | Elderly Care Service Tax
👴 服务税：8% ➡️ 6%
符合注册条件的护理中心，每人每年护理收费不超过 RM96,000，可享服务税豁免。
Service tax reduced to 6%. Eligible registered care centres are exempt for annual care charges up to RM96,000 per person.
1️⃣7️⃣ 销售税退税 | Sales Tax Refund
🏭 本地贸易商及分销商向制造商供应指定机器、设备及生产原料，可申请符合条件的销售税退税。
Eligible local traders and distributors may claim sales tax refunds on specified supplies to manufacturers.
━━━━━━━━━━━━━━
📌 温馨提醒 | IMPORTANT NOTE
以上为2027年财政预算案的主要税务建议，并非所有措施都在2027年1月1日生效。实际实施仍须以相关法令、宪报及官方指南为准。
These are proposed tax measures under Budget 2027. Effective dates vary, and implementation is subject to the relevant legislation, gazette orders and official guidelines.
📚 Source: Malaysia Budget 2027 – Tax Measures (Appendices 1–36).
#马来西亚财政预算案
