Malaysia services
Corporate services for Malaysian companies.
Incorporation, licensed company secretary, accounting, tax and immigration — delivered by VIVOS (M) Sdn. Bhd. and priced as a fixed setup fee plus a fixed annual fee.
What VIVOS Malaysia does
VIVOS (M) Sdn. Bhd., Registration No. 202501057568 (1658974-A), incorporates and maintains Malaysian private limited companies from its Kuala Lumpur office. Foreign shareholders can own up to 100% of a Sdn Bhd for most activities, there is no minimum capital to incorporate, and incorporation usually takes 1–2 weeks after name approval.
Once the company exists, VIVOS Malaysia provides the licensed company secretary, keeps audit-ready books, handles corporate tax and SST compliance, and supports Employment Pass sponsorship and dependant passes.
Doing business in Malaysia in 2026: the key numbers
In 2026 a Malaysian Sdn Bhd costs RM1,000 in SSM fees to incorporate, needs one Malaysia-resident director and a qualified company secretary within 30 days, and pays 24% corporate tax, or 15% and 17% on its first RM600,000 if it qualifies as an SME (Budget 2027 proposes 14% and 16% from YA 2027). The table sets out the figures most often asked about and where each is explained.
| Topic | 2026 position | Where to read more |
|---|---|---|
| Corporate income tax | 24%; qualifying SMEs pay 15% on the first RM150,000 and 17% on the next RM450,000, if no more than 20% foreign-owned | Accounting and tax |
| Sales and Service Tax (SST) | Service tax 8%, or 6% for specified services such as food and beverage, parking, logistics and telecommunications; sales tax 5% or 10%, with some goods exempt | Accounting and tax |
| Incorporation | RM1,000 SSM fee for a company limited by shares; usually 1 to 2 weeks once documents are ready, filed in CRS | Company incorporation |
| Directors and capital | At least one director with a principal or ordinary residence in Malaysia; no minimum capital, but RM500,000 paid-up for a 100% foreign-owned company to sponsor Employment Passes | Company incorporation |
| Company secretary | Appointed within 30 days of incorporation; a citizen or permanent resident living in Malaysia with an SSM practising certificate | Company secretarial |
| Annual SSM filings | Annual return RM150, within 30 days of each incorporation anniversary; financial statements circulated within 6 months of year end and lodged within 30 days | Company secretarial |
| Audit exemption | For 2026 periods, two of three: revenue up to RM2 million, total assets up to RM2 million, up to 20 employees; RM3 million and 30 employees from 2027 | Accounting and tax |
| Employment Pass salaries | Basic salary of RM5,000 (Category III), RM10,000 (Category II) or RM20,000 (Category I) a month since 1 June 2026 | Work visas and immigration |
| EPF and SOCSO for foreign staff | EPF 2% employer and 2% employee since October 2025 wages; SOCSO 1.75% employer and 1.25% employee on wages up to RM6,000 | Work visas and immigration |
| e-Invoicing | Exempt below RM3 million annual turnover, unless a corporate shareholder, holding, related or joint venture company reaches RM3 million; businesses up to RM5 million in scope since 1 January 2026 | Accounting and tax |
| Tax treaties | 75 comprehensive double tax agreements in force, including Singapore, Hong Kong, the UAE and the UK | Accounting and tax |
| Dividends | No withholding tax on dividends paid by Malaysian companies; individual shareholders pay 2% on dividend income above RM100,000 a year from YA 2025 | Accounting and tax |
Frequently asked questions
Can a foreigner own 100% of a Malaysian Sdn Bhd?
For most business activities, yes: foreign shareholders can own up to 100% of a Sdn Bhd, and there is no minimum capital to incorporate. The company still needs a director who is resident in Malaysia. Because ownership and licensing depend on what the business will do, the planned activity should be settled before the name and share structure are filed.
What does VIVOS Malaysia need to incorporate a Sdn Bhd?
To scope Sdn Bhd incorporation, VIVOS Malaysia needs to know who the shareholders are and where they are resident, what the business will do in Malaysia, who will act as the Malaysia-resident director and whether a parent company sits above it. Corporate shareholders need their own corporate documents. Incorporation usually takes 1–2 weeks after name approval.
When must a Sdn Bhd appoint a company secretary?
Every Sdn Bhd must appoint a qualified company secretary, licensed by SSM or a member of a prescribed professional body, within 30 days of incorporation. VIVOS Malaysia’s corporate secretarial service covers the licensed company secretary, the statutory registers and filings with SSM, the Companies Commission of Malaysia. If you already have a Sdn Bhd and want to change secretary, send the company number and how current its filings are.
What corporate tax does a Malaysian company pay?
Malaysia’s corporate tax rate is 24%, with 15% on the first RM150,000 and 17% on the next RM450,000 for qualifying SMEs (paid-up capital up to RM2.5 million, business income up to RM50 million and no more than 20% foreign ownership). A business may also need to account for SST. VIVOS Malaysia keeps audit-ready books and handles corporate tax and SST compliance for the companies it acts for.
What does a Malaysian Sdn Bhd have to file every year?
With SSM, an annual return within 30 days of each incorporation anniversary, and financial statements circulated within 6 months of year end and lodged within 30 days of circulation. With LHDN, a CP204 estimate paid in monthly instalments (new qualifying SMEs are exempt for two years), Form e-C within 7 months of year end and, as an employer, Form E by 31 March. SST returns and e-invoices apply only if the company is registered or in scope.
Does Malaysia charge withholding tax on dividends paid to foreign shareholders?
No. LHDN states that there is no withholding tax on dividends paid by Malaysian companies. Interest, royalties and technical fees paid to non-residents are different: without a treaty, withholding tax is 15% on interest and 10% on royalties and technical fees.
How many double tax agreements does Malaysia have?
LHDN lists 75 comprehensive double tax agreements in force, including those with Singapore, Hong Kong, the United Arab Emirates, the United Kingdom and China. Malaysia also has limited agreements covering certain income, and tax information exchange agreements. Treaty rates can reduce withholding tax on interest, royalties and technical fees.
How long does it take to set up a company and hire a foreign employee in Malaysia?
Incorporation usually takes 1 to 2 weeks once documents are ready. ESD’s published standards are then 14 working days to register the company, 10 working days for JTKSM section 60K approval, 3 or 10 working days for an approving-agency support letter and 5 working days for a complete EP application. The role must also be advertised on MYFutureJobs before a new EP application.
Sources
Figures on this page were checked against these official sources on 6 October 2026. Rates, fees and deadlines change, so confirm the current position with the authority before acting.
- Companies Commission of Malaysia (SSM), Table of fees (Registration of Company)
- Companies Commission of Malaysia (SSM), Submitting incorporation of company
- Inland Revenue Board of Malaysia (LHDN), Public Ruling No. 8/2025: tax treatment for micro, small and medium companies
- Royal Malaysian Customs Department (MySST), Background: SST rates
- Royal Malaysian Customs Department (MySST), FAQ: transition of sales tax rate changes 2025
- Companies Commission of Malaysia (SSM), Practice Directive 10/2024: qualifying criteria for audit exemption
- Malaysian Investment Development Authority (MIDA), Announcement: implementation of new expatriate employment policy
- Employees Provident Fund (KWSP), Non-Malaysian citizen employees
- Social Security Organisation (PERKESO), LINDUNG 24 Jam FAQ (25 June 2026)
- Inland Revenue Board of Malaysia (LHDN), e-Invoice implementation timeline (updated 30 August 2026)
- Inland Revenue Board of Malaysia (LHDN), Comprehensive DTAs
- Inland Revenue Board of Malaysia (LHDN), Withholding tax rates under DTAs
- Inland Revenue Board of Malaysia (LHDN), Explanatory notes, Form BE 2025 (tax on dividend income)
- Expatriate Services Division, Immigration Department of Malaysia (ESD), FAQ: ESD company registration
- Expatriate Services Division, Immigration Department of Malaysia (ESD), FAQ: Xpats Gateway
Ask for a fixed-fee scope
Tell us the shareholders, their residency and what the business will do in Malaysia.
