Budget 2027 brings welcome news for eligible small and medium-sized enterprises (SMEs): the proposed income tax rates for the first two chargeable income bands would each be reduced by one percentage point.

• First RM150,000 of chargeable income: from 15% to 14%

• RM150,001 to RM600,000: from 17% to 16%

The savings can add up. For a company with RM600,000 in chargeable income, the proposed reductions would result in:

• RM1,500 saved on the first RM150,000; and

• RM4,500 saved on the next RM450,000.

That is a total of RM6,000 in tax savings for the year.

The reduced rates will not automatically apply to every company; the business must meet the relevant SME tax eligibility requirements. Also, the RM600,000 figure refers to chargeable income, not revenue or the balance in the company’s bank account.

A lower tax bill is certainly worth celebrating. The real opportunity, however, is to put the savings to work and grow the business further.

Budget 2027：合资格中小企业税率拟下调1个百分点

《2027年财政预算案》为符合资格的中小企业带来好消息：首两个课税收入区间的所得税率拟各下调1个百分点。

• 首RM150,000课税收入：由15%下调至14%

• RM150,001至RM600,000：由17%下调至16%

税率下调带来的节省金额可能相当可观。假设一家公司的课税收入为RM600,000，按拟议税率计算：

• 首RM150,000可节省 RM1,500；以及

• 接下来的RM450,000可节省 RM4,500。

全年合计可节省 RM6,000税款。

不过，并非所有公司都会自动适用下调后的税率；企业仍须符合相关中小企业税务资格要求。此外，RM600,000指的是课税收入，不是营业额，也不是公司银行账户里的余额。

税款减少当然值得开心，但更重要的是善用省下来的资金，进一步推动业务发展。