2023Budget Highlights | 2023年财政预算案重点

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The government on Friday announced an RM388.1 billion expansionary Budget for 2023. The national Budget comprises RM289.1 billion in operating expenditure and RM 99 billion in development expenditure.

2023年财政预算案总开销高达3,881亿令吉,其中2,891亿令吉是用于行政开销,990亿令吉是用于发展开销。

 For Business     企业篇

1)Electricity tariffs will be maintained for domestic users and SMEs, but tariffs for big companies – except those in the food and agriculture sectors would be increased.

1) 维持本地用户及中小型企业电费,但调高食品与农业以外,所有大公司的电费


2)Reintroduction of luxury goods tax

2)重新推介奢侈品税


3)Reviewing capital gain tax enforcement(disposal of unlisted shares by the company in 2024)

3)研究从2024年起对脱售非上市公司股票征收资本利得税


4)The Inland Revenue Board (IRB) and Customs Department will implement a programme for self-declaration of unpaid tax – where a 100% penalty waiver will be granted between June 1, 2023 and December 31, 2024.

4)内陆税收局(IRB)和马来西亚皇家关税局(JKDM)将重新落实自愿申报计划,并在2023年6月1日至2024年12月31日自愿申报期内给予100%罚款减免。


5)For the assessment year 2023, the taxable income for small and medium-sized enterprises and micro businesses for the first RM150,000 will be reduced from 17% to 15%.

5)从2023估税年起,政府将调低中小型企业和微型企业首15万令吉的应税收入税率,从17%减至15%。


6)Loan facility from BSN, BNM and TEKUN worth RM1.7 billion to help micro entrepreneurs, women and youth.

6)国民储蓄银行(BSN)、国家银行和国家创业集团商业基金(Tekun Nasional)将提供17亿令吉贷款设施,来帮助微型企业、妇女和青年企业家


7)SJPP prepared to guarantee RM20 billion SME loans.

7)商业融资担保公司将为高达200亿令吉的中小型企业贷款提供担保


8)Extending tax incentives to manufacturing companies that move operations to Malaysia and a 15 percent tax rate to the C-Suite until 2024.

8)将税务优惠范围扩大至包括将业务转移至马来西亚的制造公司,并将15%的税率扩大至C-Suite直到2024年


9)RM6 billion strategic financing by Bank Pembangunan Malaysia to promote sustainable and automation agenda.

9)大马发展银行将提供60亿令吉策略融资,以促进可持续发展和自动化议程


10)The Social Security Organisation (SOCSO) will offer an incentive of up to RM600 per month to encourage the private sector to create higher-quality jobs for new graduates.

10)大马社险机构将提供每月600令吉的奖掖,以鼓励私人领域为新毕业生创造优质就业机会


11)HRD Corp will provide a total of RM 1 billion to provide skills training programs for registered employees who have accumulated levies.

11)人力资源发展机构(HRD Corp)将提供10亿令吉,为已注册和拥有累积税金的雇主提供员工技能培训计划


12)Government agencies to continue providing various financing facilities to SMEs with a total value of up to RM40 billion.

12)政府机构将为中小型企业提供总额高达400亿令吉的多元贷款便利和融资担保


13)RM1.1 billion facility under Bank Negara Malaysia (BNM) aimed at incentivising SMEs to automate processes and digitalise operations.

13)国家银行将提供11亿令吉贷款,以帮助中小型企业进行自动化程序和数据化业务


14)GLC including Khazanah dan EPF can invest in innovative and high-growth local start-up companies to a value up to RM1.5 billion.

14)政府相关公司,包括国库控股和雇员公积金局将向创新和高增长的本地初创企业投资最多15亿令吉


15)RM1 billion allocation for BNM Agrofood Financing Scheme to help SMEs increase agro-food production

15)国家银行将透过“农产品融资计划”,提供10亿令吉贷款资金来帮助中小型企业增加农产品产量

For Individuals      个人篇

1)Households with an income of less than RM2,500 are eligible to receive a donation of up to RM2,500, depending on numbers of children.

1)收入少于2,500令吉的家庭有资格获得最多2,500令吉捐款,但视乎子女数量而定


2)2 millions of youths aged between 18 and 20 years old will be given a one-off e-cash credit of RM200 each

2)200万名年介18至20岁的青年,将可获得200令吉的电子现金


3)RM8 billion is allocated to STR to ease the cost-of-living burden

3)STR将提供80亿令吉来减轻生活压力


4)Individual income tax rate will be cut by 2% for the RM35,000 to RM100,000 taxable income range.

4)可征税收入范围3万5,000至10万令吉的人士,个人所得税将下调2%


5)Individual income tax rate will be increase by 0.5% to 2% for the RM100,000 to RM1 million taxable income range.

5)可征税收入范围10万至100万令吉的人士,个人所得税将循序渐进调高2%


6)Extended rail and bus transportation services by My50 monthly pass

6)政府继续推进My50月票来搭乘铁路和陆路公共交通


7)Up to 20% discount on repayment of PTPTN loans for 3 months starting on March 1, 2023.

7)政府将从 2023 年 3 月 1 日开始的三个月内,为高等教育基金贷款还款提供最高 20% 的折扣


8)Govt also agreed to grant a postponement of repayment to borrowers with a monthly income of RM1,800 and below for a six-month period.

8)政府同意让每月收入1,800令吉或以下的借贷者,推迟还款期限6个月


9)Govt has agreed to help those aged 40-54 with EPF savings of less than RM10,000 in their Account 1, by providing an additional contribution of RM500 to their Account 1.

9)政府同意将帮助年龄介于40至54岁,但公积金第一户头储蓄少于1万令吉的会员,提供额外的500令吉供款


10)Life insurance premium or car takaful premium tax exemption range to include voluntary contribution to EPF for up to RM3,000. 

10)扩大人寿保险保费或人寿伊斯兰保险保费的税收减免范围,其中自愿缴纳公积金的顶限为3,000令吉

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