Check which of the 2025-26 policy changes apply to your business

Whether your turnover must be aggregated with related companies/group entities for threshold purposes is a matter for professional judgment — please confirm with your accountant/tax agent; this is not a conclusion reached by this tool. Every revenue verdict on this page uses only the figure you entered yourself.

Separately, tax-advisory industry consensus suggests transactions of RM10,000 or more may require an individual e-Invoice rather than a consolidated monthly invoice — but this rule has not been verified against the government's primary-source document. Please do not adjust your invoicing process based on this note alone; verify against the official Specific Guideline text or a licensed tax advisor first.

The expansion took effect 1 July 2025; 1 July–31 December 2025 was a penalty-free grace period — that only waived penalties, not the tax obligation itself, which arose from 2025-07-01. That grace period ended 31 December 2025, and full enforcement is now in effect.

This threshold is, in principle, assessed against your own independent legal entity's turnover, not aggregated with related/sister companies — though multiple branches under the same entity must be combined. Whether aggregation with related companies applies is a matter for professional judgment; please confirm with your accountant/tax agent.

Separately, if you're under common control with related companies (e.g. a professional-services group over 50%-held by the same parent), certain intra-group transactions may qualify for an independent 'intra-group relief' — though revenue from external clients still counts toward your own threshold. This is a different question from 'must turnover be aggregated' above — please confirm both separately with your accountant/tax agent.

If you provide multiple categories of taxable services, each category's threshold must be checked separately — don't judge a single threshold against your company's total revenue.

Your estimated chargeable dividend income (net of exempt sources) exceeds the RM100,000 threshold — the excess is taxed at 2% (effective 1 January 2025). This is self-assessed: the paying company withholds nothing, there's no tax credit to offset it, and you must calculate and declare it yourself on your tax return.

If you hold your operating company's shares indirectly through a Sdn Bhd holding company, dividends paid up to that holding company remain fully exempt (single-tier system) — only when the holding company later pays it out to you personally does it count toward your individual threshold.

If you operate as an LLP, from assessment year 2026 onward, profit distributions to individual partners exceeding RM100,000 are likewise taxed at 2% — a new rule announced in the October 2025 Budget 2026.

If you have income sources besides dividends, your actual 'chargeable dividend income' is computed by a statutory formula and may differ from the cash you see in your bank statement; if you and your spouse choose combined assessment, their income also enters that formula.

Your current holding entity does fall within CGT's chargeable-person scope — you simply have no current plan to dispose of equity, so you likely have no filing obligation for now. Note that from 1 January 2026, the definition of 'disposal' has been expanded (already in effect) to cover share redemptions, conversions, company buybacks, capital reductions, and winding-up — revisit this before undertaking any such corporate action.

If the target company is incorporated overseas: if Malaysian real property made up 75% or more of that company's total tangible assets when the shares were acquired, and the company is a 'controlled company' (no more than 50 shareholders, controlled by no more than 5 persons), the disposal may be deemed Malaysian-sourced under ITA Section 15C — this determination is technical; please confirm with a professional tax advisor.