2025 Budget Highlights | 2025年财政预算案重点

Published: 18 Oct 2024

The government on Friday announced an RM 421 billion expansionary Budget for 2025. The national Budget comprises RM335 billion in operating expenditure and RM86 billion in development expenditure.

2025年财政预算案总开销高达4,210亿令吉，其中3,350亿令吉是用于行政开销，860亿令吉是用于发展开销。

For Business & Individuals    企业及个人篇

1. Targeting of RON95 Petrol Subsidies: The government has agreed to implement this in mid-2025 without affecting 85% of the population who will continue to enjoy subsidized prices
继续为85％的人民提供汽油补贴，估计涉及总额120亿令吉。

2. War on Sugar: The excise duty rate on sugary drinks will be increased by 40 cent per liter starting January 1, 2025.
含糖饮料税从2025年1月1日起分阶段调高，增幅为每公升40仙。

3. The government has agreed to increase the minimum wage from RM1,500 per month to RM 1,700, effective from 1st February 2025.The government has also decided to delay the implementation of the RM 1,700 minimum wage for employers with less than five employees for a period of 6 months, with enforcement beginning on 1st August 2025.
最低薪金从现有的1,500令吉调高到1,700令吉，2025年2月1日起生效。雇员少过5人的雇主，获准延迟半年，即明年8月1日起，才落实最低薪金上调至1,700令吉的政策。

4. Sales Tax will not be imposed on basic food items used by the public. Sales Tax will be imposed on non-essential items, such as premium imported goods like salmon and avocados.
将对非必需品征收销售税，例如三文鱼（Salmon）和牛油果（avocados）等优质进口商品。

5. Multi-Stage Levy Mechanism: To be implemented in early 2025 to reduce dependency on foreign workers.
明年将推行多层次外劳人头税，以减轻对外劳的依赖。

6. The government plans to progressively broaden the tax base by introducing a 2% dividend tax on dividend income exceeding RM 100,000 received by individual shareholders, starting from the year of assessment 2025.
政府将通过实行股息税（Dividend Tax）来逐步扩大税基，从2025年估税年起，对个人股东收到的超过10万令吉股息收入，征税2%。

7.The scope of the Service Tax will be expanded to cover commercial services, including businesses such as fee-based financial services.
服务税的征税范围，将扩大到涵盖收费金融服务等商业服务。

8. The government has agreed to mandate all non-citizen employees to contribute to the EPF in phases.
政府拟强制所有非公民员工缴纳公积金，并分阶段落实。

9. E-Invoicing: Purchases of ICT equipment and computer software will be granted accelerated capital allowance, claimable over a period of 2 years, to support the full implementation of e-Invoicing.
为2025年7月1日全面落实电子发票铺路，政府建议对购买资讯通讯科技（ICT）设备、电脑软件包和咨询费的开销，给予补贴，并在两年内申报。

10. An additional tax deduction of 50% for a 12-month employment period will be granted to employers who hire women returning to the workforce.
政府计划对雇用女性重返工作岗位的雇主，提供为期12个月工资额外50%税收减免的优惠。

11. Tax exemption on Dividend Income: Consideration will be given to exempt dividend income from investments such as EPF (Employees Provident Fund), unit trusts under PNB (Permodalan Nasional Berhad), and foreign-sourced dividend income.
来自政府储蓄，如公积金局派息、国民投资机构（PNB）股票信托及来自海外的股息收入，豁免股息税。

12. Public-Private Partnership Master Plan 2030 (Pikas 2030): To increase private investment by RM 78 Bil and generate 900,000 job opportunities by 2030.
推行公私伙伴合作关系大蓝图，将私人投资大幅提升780亿令吉，放眼在2030年创造90万个就业机会。

13. Creating High-Income Jobs in AI Sector: Special tax deductions will be granted to Private Higher Education Institutions (PHTIs) that develop new courses in areas such as digital technology, AI, robotics, IoT, data science, FinTech, and sustainable technology.
开发数码技术、人工智能、机器人、物联网、数据科学、金融科技和永续发展技术的私人大专院校，将获得特别税务减免。

14. Forest City is designated as a duty-free island to support tourism activities and to provide tax incentive packages to stimulate financial services activities.
政府正式批准森林城市为免税岛，以提振旅游活动及当地经济。

15. Single Family Office Scheme: Launched for the Forest City Special Financial Zone to promote family fund management through the provision of Resident Passes and Employment Passes approved by the Securities Commission.
政府计划在柔佛州的森林城市特别金融区推出单一家族办公室计划，以通过提供由证券委员会批准的居留证和雇佣证，促进家族资金管理。

16. Mid-Tier Companies Program: RM 1 Bil is allocated to aim at providing financing to support capacity building for local companies.
国库控股将拨款10亿令吉及推出中型企业计划，提供资金支持本地企业的能力建设。

17. RM 750 Mil is provided under the Exporter Sustainability Incentive Scheme by EXIM Bank to encourage local exporters to expand operations to foreign markets.
大马进出口银行（EXIM）提供7亿5000万令吉用于出口永续发展奖掖，鼓励本地出口商开拓海外市场。

18. A 60% investment tax allowance for a period of 5 years is granted to logistics companies operating smart logistics complex activities.
进行智能物流综合活动的物流公司，可享有60%的投资税收减免，为期5年。

19. Carbon Tax will be introduced on the iron, steel, and energy industries by 2026 to fund research and green technology programs.
2026年对钢铁与能源领域征收碳税，税收将用来融资研发与绿色科技活动。

20. The individual income tax exemption on Foreign Source Income (FSI) is extended until 31st Dec 2036.
国外来源收入所得税的豁免期延长至2036年12月31日。

21. Additional 50% tax deduction on expenses related to capacity development and software acquisition incurred by employers in implementing flexible work arrangements.
落实灵活工作安排的雇主，其发展成本及购买相关软件的支出，获得额外50%的扣税。

22. An additional 50% tax deduction will be provided to employers for offering up to 12 months of paid caregiving leave to employees who care for their children or family members who are ill or disabled.
雇主支持照顾孩子或有家人生病及残疾的员工，给予最多12个月的额外带薪假期，也可获得50%额外扣税。

23. MySIP Tax Incentive under TalentCorp is expanded to include students participating in the Structured Internship Program (MySIP) conducted by industry regulatory bodies.
TalentCorp 的 MySIP 税收激励已扩展至包括参加由行业监管机构开展的结构化实习项目（MySIP）的学生。

24. Education and Medical Insurance Premium: Personal income tax relief for insurance premium will be increased to RM4,000.
教育保险和医疗保险保费的个人所得税减免额，增至4,000令吉。

25. Medical Expenses: Personal income tax relief of up to RM10,000, covering medical payments under medical and health insurance or takaful products with co-payment features.
医疗费用的个人所得税减免提高至1万令吉，这也包括在医疗和健康保险下的相关支出，特别是需要共同支付的部分。

26. Personal tax relief on net savings in the National Education Savings Scheme (SSPN) has been extended for an additional 3 years.
国家教育储蓄计划（SSPN）净存款的个人税收减免，再延长3年。

27. To encourage first-time home ownership, the government plans to provide personal tax relief on housing loan interest payments as follows:

a)Tax relief of up to RM 7,000 for residential properties priced up to RM 500,000.
b)Tax relief of up to RM 5,000 for residential properties priced above RM 500,000 and up to RM 750,000.

This relief can be claimed for three consecutive assessment years for sale and purchase agreements completed between 1st Jan, 2025, and 31st Dec, 2027.

首购族买50万以下房产，房贷利息享7,000令吉的个人税务减免；购买售价50万至75万令吉的房屋，可享有5,000令吉的个人税务减免。该减免可在明年1月1日至2027年12月31日之间的购房协议上连续三年申请。

28. Personal tax relief on expenses for parents' full medical check-ups will be expanded to include vaccination costs. Tax relief on medical expenses to also cover grandparents.
父母的医药检查费包括注射疫苗费用将获得全额免税，这也包括祖父母的相关费用。

29. Tax relief on expenses for sports equipment and activities will be extended to parents.
父母的运动与保健项目将获得免税。

30. Additional tax deductions for employers who pay child care allowances will also be expanded to include care for the senior citizens such as parents and grandparents.
对于有提供儿童照顾津贴的雇主，额外税收减免将扩展至包括对老年人的照顾，例如父母和祖父母。

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