Could Budget 2027 bring significant tax relief for micro, small and medium-sized enterprises (MSMEs)?

If the 15% preferential tax rate threshold were increased from the current first RM150,000 of chargeable income to the first RM1 million, the improvement to MSMEs’ cash flow could be substantial.

However, business owners should not celebrate just yet. The increase to RM1 million is a proposal, not an implemented tax rate. Public information indicates that the Government is collecting and assessing proposals for Budget 2027, and suggestions from industry are not consistent. For example, some have proposed extending the 15% rate to the first RM500,000 rather than RM1 million.

The Government’s Pre-Budget Statement identifies strengthening MSMEs, easing business pressures and supporting the growth of local businesses as Budget 2027 priorities. The final position should be confirmed by the measures formally announced in the Budget.

For now, the most accurate summary is: an increase from RM150,000 to RM1 million may be hoped for, but it should not be treated as approved.

For business owners, the key question is not simply whether the rate will be 15%, but how much chargeable income that rate will apply to.

Budget 2027：中小企业会迎来大幅减税吗？

《2027年财政预算案》会否为微型、中小型企业（MSME）带来显著的税务减负？

如果15%的优惠税率适用门槛，从目前首RM150,000课税收入大幅提高至首RM100万，中小企业的现金流改善可能会相当明显。

不过，企业负责人暂时还不宜急着庆祝。将门槛提高至RM100万目前仍属建议，并非已经落实的税率。公开资料显示，政府正在收集及评估Budget 2027相关建议，而业界提出的方案也不完全一致。例如，有建议将15%税率的适用范围扩大至首RM500,000，而非RM100万。

政府的《预算前声明》（Pre-Budget Statement）已将强化MSME、减轻营商压力及支持本地企业成长列为Budget 2027的重点方向。最终安排仍应以预算案正式公布的措施为准。

现阶段最准确的说法是：RM150,000提高至RM100万可以期待，但不能视为已经通过。

对企业负责人来说，真正值得关注的不只是税率是否为15%，而是这项税率究竟适用于多少课税收入。