Budget 2027 proposes reducing the tax rates for qualifying micro, small and medium-sized enterprises (MSMEs) from YA 2027:
- First RM150,000 of chargeable income: from 15% to 14%
- RM150,001 to RM600,000: from 17% to 16%
- Above RM600,000: remains at 24%
For a company with chargeable income of at least RM600,000, the proposed reductions could result in:
- RM1,500 saved on the first RM150,000; and
- RM4,500 saved on the next RM450,000.
The maximum combined tax saving would therefore be RM6,000.
However, not every company automatically qualifies for the preferential MSME tax rates. Eligibility remains subject to the relevant conditions, including the applicable paid-up ordinary share capital or LLP capital contribution threshold, the gross business income limit, group conditions and restrictions on foreign ownership.
The stated conditions include paid-up ordinary share capital or LLP capital contribution not exceeding RM2.5 million, total income from all sources not exceeding RM50 million in the relevant Year of Assessment, and applicable group and foreign shareholding requirements.
For tax planning, businesses should consider not only how to manage taxable profits, but also whether they will continue to qualify for the MSME rates following a restructuring, capital injection or share transfer. Business growth may be welcome, but changes to capital, ownership or group structure could affect eligibility.
In short: Budget 2027 proposes lower tax rates for eligible MSMEs, but businesses should also protect their eligibility for those rates as they grow and change.
Budget 2027：合资格中小企业税率下调，实际能省多少税？
《2027年财政预算案》提出从YA 2027起，下调符合条件的微型、中小型企业（MSME）税率：
- 首RM150,000课税收入：由15%下调至14%
- RM150,001至RM600,000：由17%下调至16%
- 超过RM600,000：维持24%
如果公司的课税收入至少为RM600,000，按拟议税率计算，可节省：
- 首RM150,000可节省 RM1,500；以及
- 接下来的RM450,000可再节省 RM4,500。
因此，合计最高可节省 RM6,000税款。
不过，并非所有公司都会自动符合MSME优惠税率资格。企业仍须符合相关条件，包括适用的普通股实缴资本或LLP资本出资门槛、营业收入上限、集团条件及外国持股限制。
所列条件包括：普通股实缴资本或LLP资本出资不超过RM250万；相关课税年度所有来源的总收入不超过RM5,000万；并符合适用的集团及外国持股要求。
税务规划时，企业除了考虑如何管理应课税利润，也应留意在重组、注资或股份转让后，是否仍符合MSME优惠税率资格。业务增长固然可喜，但资本、股权或集团架构的变化可能影响企业的资格。
简单来说：Budget 2027拟为符合条件的MSME下调税率；企业在发展和调整架构时，也应留意如何维持相关优惠资格。
