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Malaysia Budget 财政预算案 2027

7 days ago
10 min read

提呈 Tabled: 9 Oct 2026


政府在2027财政预算案中公布多项税务调整与援助措施,涵盖个人减免、家庭支援、企业优惠及雇主措施。以下为你整理主要重点。


The Government announced tax changes and support measures in Budget 2027, covering personal relief, household assistance, business incentives and employer measures. Here are the key highlights.


RM 9,000 ⇢ RM12,000

个人减免

Personal relief

自2027课税年起生效 Effective from YA2027

15% → 14% | 17% → 16%

企业所得税率

Corporate Income Tax Rates

自2027课税年起生效 Effective from YA2027

19% → 18% | 25% → 24%

个人所得税率

Personal Income Tax Rates

自2027课税年起生效 Effective from YA2027

RM 1,700 ⇢ RM2,000

最低工资

Minimum Wage

2027年6月起生效 Effective from June 2027


快速阅读 / JUMP TO A TOPIC




01 个人税务:减免提高,部分税率调整

Personal Tax: higher relief and revised rates

个人税务减免 Personal Tax Relief

RM9,000 → RM12,000

自2027课税年起生效 Effective from YA2027

个人及受扶养亲属减免增加RM3,000。实际节税额取决于应课税收入及适用税率。

Relief for the individual and dependent relatives increases by RM3,000. Actual savings depend on chargeable income and applicable rates.

应课税收入 / Chargeable income

现有 / Current

建议 / Proposed

RM70,001–RM100,000

19%

18%

RM100,001–RM150,000

25%

24%

RM1,000,001–RM2,000,000

28%

30%






02 个人税务减免:父母照护与家庭健康

Personal Tax Relief: Family care and health


父母及祖父母税务减免 Tax Relief for Parents & Grandparents

RM8,000


扩大至 Expanded to:

照护扩大至居家、日间及住宿照护,不再仅限于医疗照护。

Care expands to home, day-care and residential care, beyond medical care.

自2027课税年起生效 Effective from YA2027

医疗税务减免 Tax Relief for Health & Well-being

RM10,000


扩大至 Expanded to:

  • 产后护理 / 坐月中心费用(最高 RM3,000) Postnatal Care / Qualifying Postnatal Care Services Expenses (limited to RM3,000)


已合并至医疗税务减免 Merged into Health & Well-being Tax Relief:

  • 哺乳器材购买费用, 适用于2岁及以下孩子,由本人或配偶支付(最高 RM1,000)

Purchase of Breastfeeding Equipment, for children aged two or below, paid by self or spouse (limited to RM1,000)


自2027课税年起生效 Effective from YA2027





03 个人税务减免:教育与技能培训

Personal Tax Relief: Education and skills training


教育税务减免 Education & Skills Training Relief

RM7,000


本人进修范围扩大至任何领域 Self-study relief expanded to any field.:


  1. 涵盖合资格本地机构或专业团体的认可证书、文凭、学士、硕士及博士 Recognised certificate, diploma, bachelor’s, master’s and PhD studies at qualifying local institutions or professional bodies.

  2. 认可TVET课程 Recognised TVET:最高 up to RM3,000

    适用于本人或配偶的合资格技能提升或自我增值课程。 For qualifying upskilling or self-enhancement courses for self or spouse.

  3. 其他课程及孩子课程 Other courses and children’s classes:最高 up to RM2,000 包括合资格非就业课程,以及孩子的STEM、艺术、语言及宗教课程。

    Includes qualifying non-employment courses for self or spouse, and children’s STEM, arts, language and religious classes.

RM3,000及RM2,000分项共用RM7,000;合资格课程费用移出Lifestyle。

The RM3,000 and RM2,000 sublimits share RM7,000. Eligible course fees move out of Lifestyle.





04 个人税务减免:日常开销的新减免重点

New relief highlights for everyday spending


生活减免 Lifestyle Relief

RM2,500


扩大至 Expanded to:

  1. AI 软件订阅 AI Software & App Subscriptions

  2. 向注册收容所领养宠物 Pet Adoption from Registered Shelters

  3. 宠物疫苗及绝育服务 Vaccination, Spaying & Neutering by Registered Vets

自2027课税年起生效 Effective from YA2027

运动用品减免 Sport Tax Relief

RM1,000


扩大至 Expanded to:

运动鞋 Sports shoes (最高 up to RM 300)






自2027课税年起生效 Effective from YA2027





05 STR, SARA与家庭援助

STR, SARA and household support


STR + SARA 合计拨款 / Combined allocation

RM 15bn → RM16bn

2027年公布援助,须符合计划资格 / Announced assistance for 2027, subject to programme eligibility

STR受惠者 Recipients:SARA monthly up to RM150 每月最高

SARA扩大至所有STR受惠者,每年最高RM1,800。

SARA extends to all STR recipients, up to RM1,800 annually.


非STR成人 Non-STR adults:RM100 两次 twice

合资格马来西亚公民18岁及以上,开斋节前及国庆期间各RM100,全年总额RM200。

Eligible Malaysian citizens aged 18 or above receive RM100 before Aidilfitri and RM100 for National Day, totalling RM200.


福利援助 Welfare Assistance:每月 monthly RM500 提高至 increase to RM600 monthly

适用于合资格卧床残障人士及慢性病患者。EPOKU收入资格门槛由RM1,700提高至RM2,000。

For eligible bedridden persons with disabilities and chronically ill patients. EPOKU’s income threshold rises from RM1,700 to RM2,000.






06 学生援助与PTPTN

Student support and PTPTN

计划 / Programme

公布变化 / Announced change

BAP 开学援助 / Early Schooling Aid

RM150 → RM200

特教学生津贴 / Special education allowance

RM150 → RM200 / 月 monthly

中六生活津贴 / Form Six living allowance

RM2,500

FLYsiswa机票援助 / Flight assistance

RM400 → RM500







月收入不超过 Monthly Income below

RM2,500


暂缓 repayment deferment

2027 年可暂缓偿还 PTPTN 贷款

Loan repayment deferment in 2027

月收入范围 Monthly Income Range

RM2,500 - RM3,000


RM 50

每月最低还款额 RM50

Minimum monthly repayment of RM50

10% Discount 折扣

无欠款并持续还款的合资格借贷者可享10%折扣Qualifying borrowers without arrears who consistently repay may receive a 10% discount.







07 EPF & SOCSO Updates


SOCSO 减免 Relief RM 350 + RM 150

RM350范围扩大至指定强制LINDUNG KENDIRI缴纳

额外RM150只限合资格自愿LINDUNG 24 及指定17个非强制行业LINDUNG KENDIRI

RM350 scope expands to specified mandatory LINDUNG KENDIRI contributions. The additional RM150 covers qualifying voluntary LINDUNG 24 and LINDUNG KENDIRI in 17 non-mandatory sectors.

自2027课税年起生效 Effective from YA2027


i-Emas 按月提款 Monthly Withdrawals

年满55岁及60岁的会员,可选择按月提款,剩余储蓄继续享有股息

Members reaching ages 55 and 60, optional monthly withdrawals;

remaining savings continue earning dividends.


SOCSO: 自雇人士缴纳支援 Self- Employed Contribution Support

涵盖17个非强制参保行业的合资格自雇人士,提供 70% 配对奖励

Qualifying self-employed individuals across 17 non-mandatory sectors receive 70% matching incentive


EPF:18岁自动注册 18 years old automatically registered as EPF members



合资格电召车及配送平台司机 Qualifying e-hailing and p-hailing drivers


EPF:配对奖励 Contribution Matching 每年最高 RM600,终身累计上限 RM6,000

Up to RM600 annually, capped at RM6,000 lifetime.


SOCSO:配对奖励 Contribution Matching

配对奖励 35%;若平台公司也缴纳,则提高至 50%

35% matching incentive, increasing to 50% if platform companies also contribute







08 雇主:薪资与员工福利

Employers: wages and benefits

RM 2,000

最低工资 Minimum Wages RM 1,700 提高至 increase to RM2,000


MSME 豁免 Exempted 年营业额低于 RM50 Million 的 MSME 可豁免此次调薪

MSMEs with annual sales below RM50 million are exempt from this increase

2027年6月起生效 Effective from June 2027

RM 3,400


政府关联投资公司 Government-Linked Investment Companies (GLICs) 及政府关联公司 Government-Linked Companies (GLCs) 生活工资基准 / Living-Wage Benchmark

RM 3,100 提高至 increase to RM3,400

RM 200

MediAsas:首年保费RM200/人 first-year premium support per staff


少于75名员工的SME,每家公司最多50人

For SMEs with fewer than 75 employees, capped at 50 employees per company2027年1月起生效 Effective from Jan 2027

雇主代还 PTPTN 可扣税 Employer-paid PTPTN tax deduction

付款期2027–2028。员工须全职,非老板或雇主亲属;雇主不得收回款项。

Payment period 2027–2028. Employees must be full-time, not owners or related to the employer; no recovery from employees.





09 企业税率与资产扣除

Corporate tax rate and asset deductions



MSME 资格条件

MSME Eligibility Criteria



实缴资本不超过 RM2.5 million

Paid-up Capital Not Exceeding RM2.5 Million


年营业额不超过 RM50 million

Annual Sales Not Exceeding RM50 Million


须符合其他税务资格条件

Subject to Other Tax Eligibility Requirements


中小企业所得税率

MSMEs Corporate Tax Rate



首 First RM150,000

应课税收入 Chargeable Income

15% to 14%


RM150,001 – RM600,000

应课税收入 Chargeable Income

17% to 16%


超过 Above RM 600,000

应课税收入 Chargeable Income

24%



小额资产资本津贴 Capital Allowance for Small Value Assets


单项资产限额 Maximum qualifying cost per asset

RM2,000 to RM 3,000


非 MSME 公司年度限额 Annual cap: companies other than MSMEs

RM20,000 to RM 30,000


自2027课税年起生效 Effective from YA2027


加速资本津贴 Accelerated Capital Allowance


  • 向本地制造商购买的重型机械 Heavy machinery purchased from local manufacturers.

  • 向本地制造商购买的厂房设备及一般机械 Plant and general machinery purchased from local manufacturers.

  • 资讯与通讯科技(ICT)设备及电脑软件配套

    ICT equipment and computer software packages.

  • 定制电脑软件开发相关的咨询费、授权费及附带费用

    Consultancy, licensing and incidental fees relating to the development of customised computer software.

20%

初始津贴 

Initial Allowance

40%

年度津贴 

Annual Allowance



绿色科技税务优惠 Green Technology Tax Incentives (GITA)


GITA项目 projects:100% or 60% 津贴 allowance

绿色氢能/海洋热能:100%津贴,抵销100%或70%,5+5年。

EV充电及指定再生能源:60%津贴,抵销70%,五年。

Hydrogen/ocean thermal: 100% allowance, 100% or 70% set-off, 5+5 years.

EV charging/selected renewables: 60% allowance, 70% set-off, five years.


GITA 自用资产own-use assets Tier 1 100%, Tier 2 60%

两类均抵销法定收入70%,须按指定资产及系统分类。

Both allow 70% statutory-income set-off, subject to prescribed asset/system categories.


Tier 1

指定车辆;本地生产的电动车基础设施、堆肥/回收设备、废水处理/雨水收集系统;再生能源整合系统,包括结合电池储能系统(BESS)/储能系统(ESS)的太阳能系统。

Prescribed vehicles; locally produced EV infrastructure, composting/recycling and wastewater/rainwater systems; renewable

integrated systems including solar with BESS/ESS

指定电动车基础设施、堆肥/回收设备、废水处理/雨水收集系统;独立式再生能源系统,包括生物质、沼气、小型水力、地热及风能系统

Prescribed EV infrastructure, composting/recycling and wastewater/rainwater systems; standalone renewable systems (biomass, biogas, mini hydro, geothermal, wind energy)


项目向MIDA申请:1 Jan 2027–31 Dec 2030。自用资产须于同期间购买、经MGTC验证,并在购买后24个月内申请。

Project applications to MIDA: 1 Jan 2027–31 Dec 2030. Own-use assets must be purchased in the same window, verified by MGTC, and applied for within 24 months of purchase.


GSH、船运、投资及认证优惠 GSH, shipping, investment and certification

GSH新公司合资格收入5%;现有公司基准收入15%,超出部分5%,基准为此前三年平均收入,MIDA申请从1 Jan 2027起。

GSH new-company qualifying income: 5%; existing companies: 15% up to base income and 5% above. Base is the preceding three-year average; MIDA applications from 1 Jan 2027.


马来西亚船运公司建议YA2027–2036全额所得税豁免,须在本地管理控制,每船本地年开销至少RM250,000及至少四名本地雇员、平均月薪RM15,000。

Malaysian shipping companies: proposed full exemption YA2027–2036, with Malaysian management/control, annual local expenditure≥RM250,000 per ship, at least four Malaysian employees per ship and average monthly salary RM15,000.


个人ECF投资:投资额50%豁免,每年RM50,000及总收入10%上限,须经SC验证、无亲属关系并持有两年。天使投资优惠延长至2027–2030,须获批准。首次清真认证合资格MSME配对补助最高RM5,000。

Individual ECF: 50% investment exemption capped at RM50,000 annually and 10% aggregate income, with SC verification, no family ties and two-year holding. Angel incentives extend to 2027–2030 subject to approval. First halal certification: matching grant up to RM5,000 for eligible MSMEs.


TSUWAS经批准现金捐款扣除限总收入10%,YA2027起用途扩大。伊斯兰基金管理收入豁免60%调至40%,YA2028–2030。Sukuk Prisma合资格发行费扣除YA2027–2030。

TSUWAS approved cash donations: 10% aggregate-income deduction cap, wider purposes from YA2027. Shariah fund management exemption: 60% to 40%, YA2028–2030. Sukuk Prisma qualifying issuance cost deductions: YA2027–2030.


国际商务活动主办者100%法定收入豁免延长YA2028–2030;须经MOTAC认证,年度外国参与者门槛为奖励团1,500、会议2,000或贸易展3,000。

International event organisers’ 100% statutory-income exemption extends to YA2028–2030, with MOTAC certification and annual foreign-participant thresholds of 1,500 incentive, 2,000 conference or 3,000 trade exhibition participants.








10 首购住宅与融资印花税

First homes and financing stamp duty


首购房屋印花税优惠 First Home Stamp Duty Exemption

首套房价 / First-home price

印花税豁免 Stamp Duty Exemption

RM500,000 或以下 below

100% 豁免 Exemption

RM500,001 – RM750,000

首 First RM500,000: 100% 豁免 Exemption

剩余符合资格金额 Remaining Eligible Amount

50% 豁免 Exemption

超过 above RM750,000

不在此建议范围 / Outside this proposal

适用于马来西亚公民首套住宅 For Malaysian citizens’ first residential home

SPA: 1 Jan 2027–31 Dec 2030.


其他融资文件优惠 Other financing instruments


储蓄/往来账户开户文件 Savings / Current Account Opening Instruments

合资格储蓄及往来账户开户文件,从2027年1月1日起建议享有100%印花税豁免。

A 100% stamp duty exemption is proposed for qualifying savings and current-account opening instruments from 1 January 2027.


马来西亚银行外币融资及合资格马来西亚船舶融资, ≤RM100m税额上限RM2,000,超过RM100m上限RM5,000。

Malaysian ship financing: duty capped at RM2,000 for financing≤RM100m, or RM5,000 above RM100m.


CAKNA I在2029–2030延长;CAKNA II、合资格MSME P2P及中型供应商第二层融资在2027–2030,

超过RM10税额获减免。

CAKNA I extends in 2029–2030; CAKNA II, qualifying MSME P2P and second-tier mid-tier supplier financing in 2027–2030 receive remission above RM10.


GSH/JS-SEZ合资格外币资金池企业间贷款可全免,须符合计划条件。

Qualifying GSH/JS-SEZ intercompany FX cash-pooling loans may be fully exempt, subject to scheme conditions.






11 销售税、服务税与其他税项

Sales tax, service tax and other duties


本地贸易商/分销商销售税退款

Sales tax refunds for local traders/distributors

生效 Effective from Jan 2027


合资格本地贸易商或分销商,供应制造商的指定机械、零件及设备(Schedule A Item 55),以及制药、饲料、肥料及农药的获批准制造原料(Schedule B),可申请已付销售税退款;并非所有制造商采购均可退款。Qualifying local traders or distributors may claim refunds of sales tax paid on specified machinery, spare parts and equipment under Schedule A Item 55, and approved inputs under Schedule B for manufacturing pharmaceuticals, animal feed, fertilisers and pesticides, supplied to manufacturers. This is not a general refund for all manufacturers’ purchases.


长者照护服务税 Elderly care service tax:8% to 6%

生效 Effective from Jan 2027


合资格注册机构每人年费≤RM96,000可豁免,超过则6%;注册门槛维持RM500,000

Qualifying registered providers: exemption at annual fees≤RM96,000 per person, otherwise 6%; registration threshold remains RM500,000

长者照护服务税豁免 Elderly care exemption requires qualifying registration under:

Care Centres Act 1993 or Private Aged Healthcare Facilities and Services Act 2018.


Langkawi/Labuan

免税货品最高 goods allowance up to RM10,000

生效 Effective from Jan 2027


合资格访客逗留至少 48小时,可将价值最高 RM10,000 的指定新货品带入主要关税区,享进口税及销售税豁免;烟酒、轮胎、内胎、烟具及电子烟等除外。

Eligible visitors staying at least 48 hours may bring specified new goods worth up to RM10,000 into the Principal Customs Area with import-duty and sales-tax exemption, excluding alcohol, tobacco, tyres, tubes, smoking pipes and vapes.


另有指定Langkawi原产农业、食品饮料、海产及其他货品可享进口税豁免,须符合原产清单及海关要求,并非自动豁免所有税项。

Separately, listed Langkawi-origin agricultural, food and beverage, marine and other goods qualify for import-duty exemption, subject to origin and Customs requirements; this does not automatically exempt all taxes.



本文仅供一般参考,并非针对个人或企业情况的税务意见。资格、生效日期及执行方式以最终法律、税务命令及官方指引为准。

This article provides general information, not advice for a specific individual or business. Eligibility, dates and implementation follow final legislation, tax orders and official guidance.


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