6% SST for Rental of commercial property, how to calculate

In Malaysia, rental income from commercial property can be subject to Service Tax (SST) if certain conditions are met.

Here's a general overview:

1. Is 6% SST applicable?

If a Sdn. Bhd.:

• rents out commercial property (e.g. office, factory, warehouse, shop, industrial building), and

• its taxable rental revenue exceeds the SST registration threshold (you mentioned over RM1 million),

then it may be required to register for SST and charge 6% Service Tax (subject to the current SST rules and any applicable exemptions).

Residential property rentals are generally not subject to SST.

2. How to calculate

Example:

• Monthly rental: RM100,000

Service Tax (6%):

• RM100,000 × 6% = RM6,000

Invoice:

Description

Amount (RM)

Rental

100,000.00

Service Tax (6%)

6,000.00

Total Payable

106,000.00

3. Billing

The tax invoice should normally include:

• Landlord's company name

• SST Registration Number

• Invoice number

• Invoice date

• Property address

• Rental period

• Rental amount

• 6% Service Tax

• Total amount payable

4. Who pays?

• Tenant pays the rental plus the 6% Service Tax to the landlord.

• The landlord (the Sdn. Bhd.) collects the Service Tax as an agent of the government.

5. Who receives the SST?

The landlord must remit the collected Service Tax to the Royal Malaysian Customs Department (RMCD) (Jabatan Kastam Diraja Malaysia) through its SST return by the prescribed due date. The tax is not the landlord's income.

Example

Monthly rental: RM150,000

• Rental: RM150,000

• Service Tax (6%): RM9,000

• Tenant pays: RM159,000

The company keeps RM150,000 as rental income and remits RM9,000 to RMCD.

Important points

Whether SST applies depends on several factors, including:

• whether the property is commercial or residential,

• the nature of the rental arrangement,

• whether the company is required to be SST-registered under the current legislation, and

• the applicable registration threshold and effective rules.

Because SST rules have changed in recent years, if your company is collecting more than RM1 million in annual rental, it would be prudent to verify the current registration requirements and effective date with a tax advisor or the Royal Malaysian Customs Department before issuing invoices.

在马来西亚，商业地产的租金收入如果符合特定条件，可能需要缴纳服务税 (SST)。

以下是概述：

1. 是否适用 6% 的服务税？

如果一家私人有限公司 (Sdn. Bhd.)：

• 出租商业地产（例如办公室、工厂、仓库、商店、工业建筑），并且

• 其应税租金收入超过服务税注册门槛（您提到超过 100 万令吉），

则该公司可能需要注册服务税并收取 6% 的服务税（需遵守现行服务税规则及任何适用的豁免）。

住宅地产的租金通常无需缴纳服务税。

2. 如何计算

示例：

• 月租金：RM100,000

服务税 (6%)：

• RM100,000 × 6% = RM6,000

发票：

描述

金额 (RM)

租金 100,000.00

服务税 (6%) 6,000.00

应付总额 106,000.00

3. 账单

税务发票通常应包含：

• 房东公司名称

• 服务税注册号

• 发票编号

• 发票日期

• 物业地址

• 租赁期限

• 租金金额

• 6% 服务税

• 应付总额

4. 谁付款？

• 租户向房东支付租金及 6% 服务税。

• 房东（私人有限公司）作为政府代理机构收取服务税。

5. 谁收取销售与服务税 (SST)？

房东必须在规定的截止日期前，通过其销售与服务税申报表将收取的销售与服务税上缴马来西亚皇家海关 (RMCD)。该税款不属于房东的收入。

示例

月租金：150,000 马币

• 租金：150,000 马币

• 服务税 (6%)：9,000 马币

• 租户支付：159,000 马币

公司保留 150,000 马币作为租金收入，并将 9,000 马币上缴马来西亚皇家海关。

要点

销售与服务税是否适用取决于几个因素，包括：

• 物业是商业用途还是住宅用途，

• 租赁安排的性质，

• 公司是否需要根据现行法律进行销售与服务税注册，以及

• 适用的注册门槛和有效规则。

由于近年来销售与服务税 (SST) 法规有所变更，如果贵公司年租金收入超过 100 万令吉，建议在开具发票前，先咨询税务顾问或马来西亚皇家海关部门，确认当前的注册要求和生效日期。