Malaysian companies with related-party transactions must prepare contemporaneous transfer pricing documentation before their tax return is due and hand it over within 14 days of a written request from the Inland Revenue Board. Full documentation is required above RM30 million of gross business income with RM10 million or more of cross-border controlled transactions, or above…
Insights
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Corporate Service Providers in Malaysia: 8 Ranked on 6 Checks (2026)
Every Malaysian Sdn Bhd needs a qualified company secretary within 30 days and a director who lives in Malaysia, and most also need accounting and tax filing. This guide ranks 8 independent corporate service providers on 6 checks you can verify, from SSM registration to Employment Pass support. VIVOS publishes it and meets all six.
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Sdn Bhd Registration Services for Foreign Founders: 7 Providers Ranked on 6 Checks (2026)
A foreign founder can own 100% of a Malaysian Sdn Bhd for most activities, but the company needs a director who ordinarily resides in Malaysia and a qualified company secretary within 30 days. This guide ranks 7 registration providers on 6 checks you can verify, including resident director support. VIVOS publishes it and meets all…
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Johor-Singapore Special Economic Zone: Incentives and Who Qualifies in 2026
The Johor-Singapore Special Economic Zone (JS-SEZ), created by an agreement Malaysia and Singapore exchanged on 7 January 2025, offers a 5% corporate tax rate for up to 15 years on qualifying new investment and a flat 15% rate for 10 years for eligible knowledge workers earning over RM20,000 a month. The incentives are discretionary and…
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Hiring in Malaysia: EPF, SOCSO, EIS, HRD Corp and PCB Obligations in 2026
A Malaysian employer must register with the Employees Provident Fund (EPF) within 7 days of its first hire and pay contributions monthly by the 15th. EPF is 13% from the employer and 11% from the employee on wages up to RM5,000 (12% employer above that), and 2% each for non-citizen staff from October 2025 wages.…
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Branch or Subsidiary in Malaysia: Registration, Tax and Liability for Foreign Companies in 2026
Most foreign companies enter Malaysia through a Sdn Bhd subsidiary rather than a branch. A branch registers with the Companies Commission of Malaysia (SSM) as a foreign company, pays a fee of RM5,000 to RM70,000 depending on the parent’s share capital, and leaves the parent liable for all its debts. It is usually taxed as…
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Malaysia Budget 2027: What Changes for Companies, Employers and Expatriates
Malaysia’s Budget 2027, tabled on 9 October 2026, proposes cutting the SME corporate tax rates to 14% on the first RM150,000 and 16% on the next RM450,000, while the 24% standard rate stays. It raises the minimum wage from RM1,700 to RM2,000 a month from June 2027, offers a 5% rate for Global Services Hub…
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Malaysia Audit Exemption for Private Companies: SSM Thresholds and Rules in 2026
Under section 267(2) of the Companies Act 2016 and SSM Practice Directive 10/2024, a Malaysian private company is exempt from audit if it is dormant or meets two of three limits in the financial year and the two years before it: revenue up to RM1 million, total assets up to RM1 million and 10 full-time…
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Malaysia My Second Home (MM2H) in 2026: Tiers, Deposits and Who Qualifies
Malaysia My Second Home (MM2H) requires a fixed deposit of USD150,000 for the 5-year Silver pass, USD500,000 for the 15-year Gold pass or USD1 million for the 20-year Platinum pass, plus a home of at least RM600,000, RM1 million or RM2 million, kept for 10 years. Applicants must be 25 or older and apply through…
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Malaysia Work Visa Options in 2026: Employment Pass, PVP, RP-T and DE Rantau Compared
A foreign professional hired by a Malaysian company needs an Employment Pass, which since 1 June 2026 requires a basic monthly salary of at least RM5,000 (Category III), RM10,000 (Category II) or RM20,000 (Category I). Staff who stay on an overseas payroll can use a Professional Visit Pass for up to 12 months. EP holders…
