Malaysia services

Accounting, Audit and Corporate Tax for Malaysian Companies

Malaysian companies generally require audited financial statements, so the bookkeeping needs to be audit-ready rather than merely complete. We prepare accounts on that basis and manage the auditor relationship so year-end does not become a scramble.

Corporate tax rate24% standard; SME tiered rates may apply for smaller companies — confirm current bands with LHDN before filing
Consumption taxSales and Service Tax (SST): Service Tax 6-8%, Sales Tax 0/5/10% — Malaysia has had no GST since 2018
Audit requirementFinancial statements generally must be audited, with limited exemptions for dormant or small companies

What’s included

  • Bookkeeping and monthly or quarterly management accounts
  • Audit preparation and liaison with the appointed auditor
  • Corporate tax computation, estimates and filing
  • Sales and Service Tax registration and returns where applicable
  • Payroll, EPF, SOCSO and EIS administration
  • Reporting packs for a Singapore or Hong Kong parent, including consolidation support

Frequently asked questions

Does Malaysia have GST?

No. Malaysia replaced GST with the Sales and Service Tax (SST) in 2018 — Service Tax at 6-8% and Sales Tax at 0%, 5% or 10% depending on the goods.

Is an audit mandatory for every Sdn Bhd?

Generally yes. Malaysian companies must have their financial statements audited, though limited exemptions exist for dormant or small companies meeting specific thresholds — we can confirm whether your company qualifies.

What is Malaysia’s corporate tax rate?

The standard rate is 24%. Smaller companies meeting paid-up capital and revenue thresholds may qualify for tiered SME rates on the first portion of chargeable income — worth confirming against current LHDN guidance before relying on it for a filing.

Talk to us about accounting and tax in Malaysia