外籍人士指南
Malaysian holding costs are low — often under RM2,200 a year for a KL condo — but rental income is taxed at a flat 30% for non-residents.
Two separate streams apply once you own Malaysian property: annual local-authority charges (whether or not you rent it out) and income tax on rental income (if you do). The first is famously cheap by regional standards; the second bites harder for non-residents.
1. Assessment tax (cukai taksiran). Levied by the local council (DBKL in Kuala Lumpur), charged as a percentage — typically around 4–7%, varying by council and property category — of the council's assessed annual rental value of the property. Billed half-yearly.
2. Quit rent / parcel rent (cukai tanah / cukai petak). A small state land tax. Strata owners in most states now pay parcel rent individually on their unit; landed owners pay quit rent on the lot. For a typical strata unit this is on the order of tens to a couple of hundred ringgit a year.
Estimate, not a quote: for a typical Kuala Lumpur condominium, budget roughly RM600–RM2,200 per year for assessment + parcel rent combined. Actual bills depend on your council's rate and the assessed rental value of your specific unit — read the first year's bills, then budget from those.
On top of the government charges, strata owners pay the building's service charge and sinking fund contributions (set by the management body, quoted per square foot per month in listings — check the listing and the latest AGM minutes).
Rental income from Malaysian property is Malaysian-source income, taxable by LHDN whoever you are. What changes with residency is the rate:
Most foreign owners who do not live in Malaysia are non-residents → flat 30% on net rental income.
Allowable deductions against gross rent include: assessment and quit/parcel rent, fire insurance, loan interest (not principal), service charges and sinking fund, repairs and maintenance (not improvements/renovations), and agent fees for renewing a tenancy (note: LHDN treats the agent fee for securing the tenant of a property differently from renewals — let your tax agent classify it).
RM3,500/month rent → RM42,000 gross annual rent.
Net rental income: RM15,000 → tax at 30% = RM4,500.
Filing is via the non-resident return (Form M) each year; there is no landlord-withholding regime like Singapore's, but the filing obligation is yours, and LHDN can and does pursue absentee landlords. Get a Malaysian tax agent on retainer — the fees are modest.
编辑说明
本文仅为一般信息，不构成法律、税务或理财建议。马来西亚房产规则随政策更新而变（且各州不同），每位买家情况也不同。做出任何购买决定前，请咨询 REN 注册的马来西亚房产中介、合格税务顾问与产权转让律师。