Petrol, groceries and even a cup of kopi O seem to be getting more expensive. Budget 2027 offers some relief by proposing lower personal income tax rates for two chargeable income bands:

• RM70,001–RM100,000: reduced from 19% to 18%

• RM100,001–RM150,000: reduced from 25% to 24%

These are progressive tax rates. The lower rate applies only to income within the relevant band, not to a taxpayer’s entire salary.

The maximum annual tax savings from these two proposed rate reductions is RM800. It may not fund a luxury holiday, but it could cover a good meal or two.

In short: The proposed reductions may lower tax payable, but remember that they apply only to income within the specified bands.

CCS | Beyond Numbers

Budget 2027：拟下调部分个人所得税率

汽油、日用品，甚至一杯Kopi O，似乎都越来越贵。《2027年财政预算案》提出下调两个应税收入区间的个人所得税率，为纳税人带来一些减负：

• RM70,001至RM100,000：由19%下调至18%

• RM100,001至RM150,000：由25%下调至24%

马来西亚采用累进税率。下调后的税率只适用于相应收入区间内的收入，并非适用于纳税人的全部薪资。

这两项拟议税率下调所带来的每年最高节税金额为RM800。虽然不足以支付一趟豪华假期，但吃顿好的应该够了。

简单来说：拟议的税率下调可能减少应缴税款，但请记住，较低税率仅适用于指定区间内的收入。

CCS | Beyond Numbers

Since 2010, personal tax relief has remained at RM9,000. Budget 2027 proposes increasing the combined relief for individuals and dependent relatives to RM12,000, starting from Year of Assessment (YA) 2027.

That would mean an additional RM3,000 in tax relief. But tax relief is not a RM3,000 cash payment from LHDN: it reduces chargeable income, rather than reducing the tax bill ringgit for ringgit.

The increase is welcome news for taxpayers—and perhaps a sign that tax relief is finally catching up with the cost of living. Now we can only hope salaries catch up too.

CCS | Beyond Numbers

Budget 2027：个人及受扶养亲属税务减免拟从YA 2027提高至RM12,000

自2010年以来，个人税务减免一直维持在RM9,000。《2027年财政预算案》提出，从2027课税年度（YA 2027）起，将个人及受扶养亲属的税务减免合计提高至RM12,000。

这意味着税务减免额增加RM3,000。不过，税务减免并不是LHDN直接发放RM3,000现金，而是用来减少应税收入，并非按相同金额直接减少应缴税款。

这对纳税人来说是个好消息，也让税务减免终于有机会追上生活成本。接下来，就看薪资何时也能追上了。

CCS | Beyond Numbers

Budget 2027 expands the tax relief available for caring for parents and grandparents. Previously, the relief was subject to medical-care restrictions and required verification from a doctor. Under the updated rules, eligible care expenses are no longer limited to medical care, and a doctor’s verification is not required.

The relief remains capped at RM8,000. While the maximum amount has not increased, the range of eligible expenses has widened to better reflect the everyday support involved in caring for family members.

Eligible expenses must still be supported by receipts and a carer’s declaration. Keep the relevant documents when making a claim, as documentation—not simply the fact that care was provided—is needed to support the relief.

In short: The relief has not increased, but its scope has expanded to recognise a broader range of eligible care expenses.

CCS | Beyond Numbers

Budget 2027：照顾父母与祖父母的税务减免范围扩大

《2027年财政预算案》扩大了照顾父母及祖父母可申报的税务减免范围。过去，相关减免受到医疗护理方面的限制，并须由医生提供证明。根据调整后的规则，符合条件的照护费用不再仅限于医疗护理，也不再需要医生证明。

减免上限仍为RM8,000。虽然最高减免金额没有增加，但适用费用范围有所扩大，更能反映照顾家人所涉及的日常支持。

申报时仍须保留相关收据，并提供看护人声明。请妥善保存证明文件，因为申报减免需要有文件支持，不能只凭实际提供了照护这一事实。

简单来说：减免金额没有提高，但符合条件的照护费用范围扩大了。

CCS | Beyond Numbers

Why might a manufacturer qualify for a sales tax exemption when importing eligible machinery directly or buying it from a locally registered manufacturer, but not when purchasing the same type of goods through a local trader?

Appendix 33 of Budget 2027 proposes a Sales Tax Refund Facility to address this difference. Rather than introducing a blanket SST exemption, the proposal would allow eligible local traders or distributors to apply for a refund of sales tax already paid on specified goods supplied to manufacturers.

The Procurement-Route Difference

Under the existing arrangements described in the proposal:

• A manufacturer importing eligible machinery, parts or equipment directly may qualify for a sales tax exemption.

• A manufacturer purchasing eligible goods directly from a locally registered manufacturer may also qualify.

• Purchasing through a local trader or distributor has not been covered by the same exemption mechanism.

As a result, a manufacturer’s eligibility may depend on how the goods are procured.

What Does Budget 2027 Propose?

From 1 January 2027, local traders or distributors that have paid sales tax may be eligible to apply for a refund when supplying specified goods to manufacturers.

The proposal covers two categories:

1. Machinery, Parts and Equipment

Goods specified under Schedule A, Item 55 of the Sales Tax (Persons Exempted from Payment of Tax) Order 2018, including qualifying machinery, spare parts and equipment.

2. Specified Manufacturing Inputs

Specified inputs under Schedule B of the Exemption Order, used in the manufacture of:

• pharmaceutical products;

• animal feed;

• fertilisers; and

• pesticides.

Not all goods will qualify. The applicable item or schedule and its requirements will need to be checked.

Who Is Intended to Apply?

The proposed refund mechanism is intended for local traders or distributors that have paid the relevant sales tax and supplied eligible goods to manufacturers. It should not be assumed that manufacturers themselves will apply directly for this refund simply because they bought goods from a trader.

What Is the Policy Intended to Address?

The proposal aims to reduce the cost of doing business and strengthen local supply chains. Previously, manufacturers may have preferred to import directly or buy from locally registered manufacturers to access sales tax exemptions. The proposed refund facility would improve the tax treatment of local traders and distributors, potentially helping them compete on procurement costs.

Points for Businesses to Check

Machinery traders, equipment distributors and suppliers of designated manufacturing inputs should consider whether:

• the goods supplied fall under Item 55 or Schedule B;

• the business has paid the relevant sales tax;

• the customer qualifies as a relevant manufacturer; and

• procurement, tax payment and sales records are complete.

The application process and supporting-document requirements are still pending the release of implementation rules by Customs.

The proposed facility may allow eligible businesses to claim a sales tax refund, but it will not automatically recover a customer’s invoice that has been overdue for 180 days. A tax refund may be claimable; recovering a bad debt is another matter.

CCS | Beyond Numbers

Budget 2027：拟为向制造商供货的贸易商设立销售税退款机制

为什么制造商直接进口合资格的机器，或向本地注册制造商购买时，可能享有销售税豁免；但通过本地贸易商购买同类货物，却未必享有相同待遇？

《2027年财政预算案》附录33提出设立销售税退款机制，以处理这项差异。这并非全面豁免SST，而是拟允许符合条件的本地贸易商或分销商，就已缴纳销售税的指定货物申请退款。

采购渠道带来的差异

根据提案所述的现有安排：

• 制造商直接进口合资格的机器、零件或设备，可能符合销售税豁免条件。

• 制造商直接向本地注册制造商购买合资格货物，也可能符合豁免条件。

• 通过本地贸易商或分销商采购，则未被纳入相同的豁免机制。

因此，制造商是否符合条件，可能取决于货物的采购渠道。

Budget 2027提出什么措施？

从2027年1月1日起，已缴纳销售税的本地贸易商或分销商，在向制造商供应指定货物时，拟可申请退款。

提案涵盖两类货物：

1. 机器、零件与设备

《2018年销售税（获豁免缴税人士）命令》附表A第55项所列货物，包括符合条件的机器、零件及设备。

2. 指定制造业投入品

豁免令附表B所列、用于制造以下产品的指定投入品：

• 药品；

• 动物饲料；

• 肥料；以及

• 农药。

并非所有货物都符合退款条件，须核对适用项目或附表及其具体要求。

哪些企业拟可申请？

这项拟议退款机制适用于已缴纳相关销售税，并向制造商供应合资格货物的本地贸易商或分销商。制造商仅仅因为向贸易商购买货物，并不代表可以直接申请这项退款。

政策希望解决什么问题？

这项提案旨在降低企业经营成本并加强本地供应链。过去，制造商可能为了享有销售税豁免，倾向于直接进口，或向本地注册制造商采购。拟议的退款机制将改善本地贸易商和分销商的税务待遇，并有望提升他们在采购成本方面的竞争力。

企业应检查的事项

机器贸易商、设备分销商及指定制造业投入品供应商，应考虑确认：

• 所供应的货物是否属于第55项或附表B；

• 企业是否已缴纳相关销售税；

• 客户是否属于相关制造商；以及

• 采购、缴税与销售记录是否完整。

具体申请程序及所需证明文件，仍有待海关公布实施细则。

符合条件的企业或可申请销售税退款，但这并不代表政府会自动替企业追回逾期180天的客户发票。税款或许可以申请退款，坏账则是另一回事。

CCS | Beyond Numbers

Previously, claiming tax relief for caring for parents or grandparents could require evidence that medical care was necessary. From Year of Assessment (YA) 2027, the scope is proposed to be wider, covering various care expenses at home, day-care centres and residential care centres—not only medical care.

A caregiver’s declaration and receipts will be sufficient; certification from a registered medical practitioner will no longer be required.

The tax relief limit remains RM8,000. The change is not an increase in the relief amount, but a broader and more practical scope for eligible care expenses.

In short: From YA 2027, care itself may qualify, without the same requirement to demonstrate a medical need.

YA 2027：照顾父母与祖父母的税务减免范围扩大

过去，为父母或祖父母申请照护相关税务减免，有时还需要证明他们确实有医疗护理需求。

从2027课税年度（YA 2027）起，减免范围将有所扩大，涵盖在家照护、日间照护中心及住宿护理中心的各类护理开销，不再仅限于医疗性质的护理。

申请时，提供看护人声明及收据即可，不再需要注册医生出具证明。

减免上限仍为RM8,000。这次调整并非提高减免金额，而是让合资格的照护开销范围更广、更贴近实际。

简单来说：从YA 2027起，照护本身也可能符合减免条件，不再需要以同样方式证明存在医疗需求。

Lifestyle tax relief has traditionally covered items such as books, computers, smartphones and internet subscriptions. From Year of Assessment (YA) 2027, the eligible expenses are set to reflect changing lifestyles, with subscriptions to AI software and applications included. These subscriptions may be used by the taxpayer, their spouse or their children.

The scope also extends to pet-related expenses. Eligible costs include adopting a pet from a registered animal shelter and paying for vaccinations or spaying and neutering at a registered veterinary clinic.

The overall relief cap remains unchanged at RM2,500.

So, when filing taxes for YA 2027, it may be possible to have an AI subscription on one hand and a cat on the other—and claim eligible expenses for both.

In short: The RM2,500 cap has not increased, but the list of eligible expenses has expanded from the computer era to include AI and pets.

YA 2027生活方式税务减免：纳入AI订阅与宠物护理费用

过去提到生活方式税务减免，大家通常会想到书籍、电脑、手机和网络订阅。从2027课税年度（YA 2027）起，符合减免条件的项目将与时俱进，纳入AI软件及应用程序订阅费用。纳税人本人、配偶或子女使用的相关订阅，均可纳入范围。

减免范围也扩展至宠物相关费用，包括从注册动物收容所领养宠物，以及在注册兽医诊所接种疫苗、进行绝育或结扎的费用。

不过，生活方式税务减免的总上限仍为RM2,500，并未提高。

因此，在申报YA 2027税务时，AI订阅和毛孩子的相关合资格费用，都可能纳入减免范围。

简单来说：RM2,500的上限没有增加，但减免项目已从“电脑时代”扩展至AI与宠物护理。

Budget 2027 is not just about who pays a little less tax. It includes a range of tax measures affecting individuals and businesses.

Personal tax reliefs have increased, some tax rates have been reduced, and AI-related and pet expenses have been added to the list of eligible reliefs. The Budget also introduces tax incentives for MSMEs and raises the threshold for small-value assets.

Other measures affect elder care, first-time homebuyers and entertainment taxes.

In short, some taxpayers may pay less, while thresholds and requirements have changed in other areas. For business owners, keeping accurate records and meeting tax obligations remains more important than ever.

Budget 2027：税务调整不只是“谁少缴一点税”

《2027年财政预算案》涉及多项影响个人与企业的税务措施，并不只是让部分纳税人少缴一点税。

个人税务减免有所提高，部分税率下调，AI相关及宠物开销也纳入相关减免范围。预算案还推出面向MSME的税务优惠，并提高小额资产的门槛。

此外，长者护理、首次购房者优惠及娱乐税也有调整。

简单来说，部分纳税人的税务负担可能减轻，其他领域的门槛与要求则有所变化。对企业负责人而言，准确记录并履行税务义务比以往更加重要。

Budget 2027 proposes lower tax rates for micro, small and medium-sized enterprises (MSMEs) on the following income bands:

• First RM150,000: reduced from 15% to 14%

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

• Above RM600,000: remains at 24%

The proposed reductions could leave more cash in businesses for reinvestment, hiring or digitalisation—or finally make it possible to replace that printer that has been threatening to retire for years.

Budget 2027：拟为MSME减税，增加企业现金流

《2027年财政预算案》提出下调微型、中小型企业（MSME）以下应税收入区间的税率：

• 首RM150,000：由15%下调至14%

• RM150,001至RM600,000：由17%下调至16%

• 超过RM600,000：维持24%

拟议的税率下调有望让企业留有更多现金，可用于再投资、招聘或数码化升级；也许终于能换掉那台“早就想退休”的打印机。

Under Budget 2027, non-MSME businesses will be required to pay salaries through financial institutions or cashless payment instruments to claim a tax deduction for those salary expenses, starting from Year of Assessment (YA) 2028.

Cash payments may still reach employees, but they may not qualify for a tax deduction under the proposed requirement.

The measure applies to salary expenses. Other non-salary business expenses are unaffected, and MSMEs are excluded from the new requirement.

Budget 2027：非MSME企业拟须无现金发薪，方可申报薪资税务扣除

根据《2027年财政预算案》，从2028课税年度（YA 2028）起，非微型、中小型企业（非MSME）须通过金融机构或无现金支付工具发放薪资，才能就相关薪资开支申报税务扣除。

现金发薪，员工可能照常收到工资，但相关薪资开支未必符合税务扣除条件。

这项措施仅适用于薪资开支，其他非薪资业务开支不受影响；MSME也不受这项新要求限制。

Buying your first home can be stressful. Budget 2027 offers stamp duty relief to help reduce some of the upfront costs.

• Property valued at RM500,000 or less: 100% stamp duty exemption on the loan agreement and instrument of transfer.

• Property valued above RM500,000 and up to RM750,000: 100% exemption on the first RM500,000, with a 50% exemption on the balance.

The property price may not come down, but the stamp duty bill could be lighter.

Budget 2027：首次购房者可享印花税减免

购买第一间房子已经够让人费心，Budget 2027的印花税减免可帮助减轻部分前期成本。

• 房价不超过RM500,000：贷款协议及转让文书可获100%印花税豁免。

• 房价超过RM500,000但不超过RM750,000：首RM500,000可获100%豁免，超出部分可获50%豁免。

房价未必会因此下降，但印花税负担有望减轻。