2024 Budget Highlights | 2024年财政预算案重点

The government on Friday announced an RM393.8 billion expansionary Budget for 2024. The national Budget comprises RM303.8 billion in operating expenditure and RM90 billion in development expenditure.
2024年财政预算案总开销高达3,938亿令吉，其中3,038亿令吉是用于行政开销，900亿令吉是用于发展开销。

1. Increase of service tax rate
With an expanded scope. The 6% rate is maintained for food and beverage services, telecommunications, car parking and logistics.
服务税从现有的6%提高到8%，调整服务税将不影响餐饮、电信服务、停车费和物流。

2. 10% of Capital Gain Tax from the net profit from the disposal of unlisted shares by the company from 1 March 2024.
从明年3月1日起，脱售非本地上市公司股权的盈利将征收10%资本利得税。

3. 5% - 10% of high value goods tax on certain high-value goods based on the threshold value of the goods price.
向特定高价物品如金饰及名表征收5至10%奢侈品税。

4. Global Minimum Tax for companies generate global income Euro750 Million or above is expected to be implemented in 2025.
2025年将实施全球最低税（GMT），只限于全球收入拥有至少7亿5000万欧元的公司。

5. Mandatory e-invoice to taxpayers with annual income or sales exceeding RM100 million from 1 August 2024.
2024年8月1日起，强制年收入或营业额超过1亿令吉的纳税人采纳电子发票。

6. Encourage Tiered Reinvestment Tax in the form of an investment tax allowance of 70% or 100%.
推出投资税收减免模式，其中将以分级形式提供再投资税收优惠，高达70%或100%全额减免。

7. RM200 million funds for Start-up under various funding and venture capital agencies.
2亿令吉拨款于各种为初创企业提供资金的融资和风险投资机构。

8. A RM1.5 billion of funds from GLC and GLIC to encourage start-up companies including bumiputera SME entrepreneurs to venture into the field of HGHV
拨款15亿令吉用于鼓励初创公司，包括中小企业，涉足高增长高价值（HGHV）工业领域。

9. ECF tax incentives extended for 3 years and extended to individual investments through PLT nominee companies to support capital funding for start-up companies
通过股权众筹（ECF）平台投资初创企业的个人投资者提供的税务奖励，将延申到通过LLP提名公司的投资者，期限将展延至2026年12月31日。

10. RM25 million is allocated to i-Tekad Additional funds in matching grants with financial institutions to benefit more entrepreneurs.
为i-TEKAD微型企业融资计划提供额外2500万令吉拨款。

11. RM1.4 billion is allocated to BSN Micro Financing to help provide business capital, purchase of equipment, premises and marketing.
国民储蓄银行（BSN）为小贩商提供14亿令吉小额贷款，作为营业资金、购买设备、场地及行销用途。

12. RM720 million of special provision to encourage women and young people to venture into business.
7亿2000万令吉特别拨款，鼓励妇女和年轻人创业。

13. RM8 billion of loan funds under BNM to support SMEs, with RM600 million especially for micro and low-income entrepreneurs.
拨款80亿令吉作为国家银行下的贷款基金，以支持中小企业。 其中6亿令吉用于协助微型企业家和低收入企业家。

14. Syarikat Jaminan Pembiayaan Perniagaan (SJPP) - RM20 billion of guarantee up to 80% SME loans, especially in green economic, technology and Halal sector.
企业融资担保有限公司（SJPP）将提供最高200亿令吉的中小企业贷款；专注在高科技、农业和制造业的，将获得政府提供高达90%的担保。

15. RM100 million for Digitalisation and Automation for MSMEs where digitalisation grant of up to RM5,000 benefiting over 20,000 SME entrepreneurs and micro-entrepreneurs
拨款1亿令吉，为中小型企业和微型企业数字化补助金。每个合格企业可获得5000令吉补助金。

16. RM900 million BNM Financing for Digitalisation and Automation
Encouraging SMEs to increase productivity through digitalisation and automation
拨款9亿令吉作为国家银行旗下的贷款基金，鼓励中小企业通过自动化和数字化来提高生产力。

17. Implementation of SHOP MALAYSIA ONLINE program
RM40 million
Encourage small traders especially in the food field to do business from home
拨款4000万令吉实施大马网上商店计划（Program Shop Malaysia Online），让专门从事食品的小商家在家中进行线上业务。

18. Empowering the role of the digital economy center in every DUN
RM25 million
To support small entrepreneurs at the community level to sell products online.
每个州选区的数码经济中心将会强化角色，支持中小型企业在网上售卖产品，拨款额将达到2500万令吉

19. Franchise strengthening program to increase exports
RM 10 million
To increase expansion of franchise business to overseas markets
拨款1000万令吉给特许经营强化计划，以加强出口。

20. Scheme to encourage the use of electric motorcycles
Cash rebate of RM2,400 to Malaysian buyers with an annual income of RM120,000 and below
年收入12万令吉及以下人士购买电动汽车，可获2400令吉现金回扣。

21. Individual income tax relief (EV)
≤RM2,500
Expense for EV charging facility extended to 4 years
延长电动车辆充电设施者的2,500令吉个人所得税减免长达4年。

22. Additional tax deductions related to carbon project development
≤RM300,000
To companies that make expenses on MRV-related carbon project development.
向在碳项目开发中进行测量、报告和验证（MRV）支出的公司提供额外的税收减免，减免幅度高达30万令吉。

23. Subsidies, Incentives and Assistance
RM58.1 billion
Approximately 50% of the above allocation is meant to control the price of goods and services for the benefit of the people.
拨款581亿令吉，为人民提供各形式的补助金，包括补贴、奖掖和援助；这笔款项近50%将用于控制商品及服务价格，以造福人民。

24. Employment opportunities
Extend the 1% Employment Opportunity Policy for the disabled to ex-convicts and elderly
为残疾人提供1%就业机会的政策将扩大到前囚犯和乐龄人士。

25. Increase women's participation in the labor force to 60%
The tax incentive for women returning to work is extended until 31 December 2027.
对重返工作岗位的妇女的税务优惠延长至2027年12月31日，使妇女的劳动力参与率提高到60%。

26. Tax Relief on Childcare Allowance
Increased to RM3,000 from the current relief of RM2,400
托儿费税务减免，从目前的 2,400令吉 增高至3,000令吉。

27. Discount on PTPTN Loan Rates
Effective 14 October 2023 until 31 March 2024
a) 10% discount on the balance of debt in full settlement of the loan
b) 10% for payment of at least 50% of the remaining debt in one payment
c) 15% for payment by salary deduction/ scheduled direct debi
今年10月14日至2024年3月31日期间，为高等教育基金贷款（PTPTN）提供以下还款折扣：
一、一次性偿还贷款余额，可享有10%折扣；
二、一次性偿还至少50%贷款余额，可享有10%折扣；
三、使用扣除工资或借记卡定期还款，可享有15%折扣。

28. Excise Duty on Sugar Sweetened Beverages (SSB)
Increased from 40 sen to 50 sen per litre.
提高糖饮税，从每公升40仙增至50仙。

29. Stamp Duty
At a flat rate of 4% on instruments of transfer of ownership of real estate by non-citizens and foreign-owned companies except individuals who are permanent residents in Malaysia
非公民和外资公司在转让其房地产拥有权时，政府将征收统一4%印花税，马来西亚永久居民除外。

30. Specific tax relief for purchase of sports equipment and sport activities
≤RM1,000
Expand to cover expenses for sports training fees
购买体育器材和活动的特别税收减免提升至1000令吉，并将扩大到支付体育训练费用。

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