MIDA - Malaysia - Cost of Doing Business

MALAYSIA
COSTS OF DOING
BUSINESS
Malaysia: Your Profit Centre in Asia

Objective
The objective of this brochure is to enable investors to make a preliminary assessment of the
major costs involved in doing business in Malaysia. Investors who require more specific details
can contact MIDA headquarters in Kuala Lumpur or the nearest MIDA overseas or state offices for
further advice and assistance.
Published by:
MALAYSIAN INVESTMENT DEVELOPMEMNT AUTHORITY
The Malaysian Investment Development Authority

(MIDA) is the government’s principal agency for One Ringgit Malaysia (RM) is
the promotion of the manufacturing and services divided into 100 sen. Currently,
sectors in Malaysia. If you are interested in setting up a the Ringgit exchange rate
manufacturing or its related services project in Malaysia, operates on a managed-
do contact MIDA for more information as well as assistance float regime against a trade-
in planning your business trip. weighted basket of currencies.
Website : www.mida.gov.my In this brochure, costs quoted
in US Dollar are conversions
based on US$1 = RM4.27 (as at
In cooperation with: 30 August 2017)
To view exchange rates of the

major foreign currencies, please
visit the Bank Negara Malaysia’s
The Federation of Malaysian Manufacturers (FMM) is website.
Malaysia’s premier and largest private sector economic
organisation representing over 2,500 manufacturing and Average lending rates (ALR):
industrial service companies of varying sizes. Established Commercial banks 4.60% (as at
in 1968, FMM has led Malaysian manufacturers in March 2017)
spearheading the country’s growth.
Website : www.fmm.org.my Source: Bank Negara Malaysia
– www.bnm.gov.my
Disclaimer: Although every effort has

The Malaysian International Chamber of Commerce been made to verify the accuracy of the
and Industry (MICCI) represents the majority of information contained in this brochure,
international corporations currently operating in MIDA will not be held responsible for any
Malaysia. It aims to promote, protect and advance damage or loss suffered by any person
free enterprise and in particular the interests of the or company arising from the use of this
information.
international investment community at present and
potentially involved in trade and commerce in Malaysia. 2017/2018
Founded in 1837, the MICCI is the oldest private sector
business organisation in Malaysia.
Website: www.micci.com
2 Costs of Doing Business in Malaysia

Contents
STARTING A BUSINESS 4 TRANSPORTATION COSTS 25
• Main Fees to be Paid to the Companies • Container Haulage Rates
Commission of Malaysia • Ocean Freight Rates
• Rental Rates for Prime O ce Space • Courier Service Rates
• Costs of Industrial Land & Factory Building • Air Cargo Rates
TAXATION IN MALAYSIA 6 LIVING IN MALAYSIA 27

• Company Tax • Rented Accommodation
• Petroleum Income Tax • Golf Club Membership
• Personal Income Tax • International School Fees
• Withholding Tax • Hotel Rates
• Good and Services Tax (GST) • Health Care
• Excise Duty • Domestic Help
• Rates of Capital Allowances • Public Transport
• Average Domestic Airfares
• Eating Out in Malaysia
HUMAN RESOURCE 8 • Shopping in Kuala Lumpur
• Prices of Selected Consumer Items
• Minimum Conditions of Employment
• Non-dutiable Goods
» Minimum Wages Order 2016
» Minimum Retirement Age Act 2012
» Human Resources USEFUL ADDRESSES 33
– Statutory Contributions
• Statutory Contributions • Relevant Organisations
• Employment of Expatriates • MIDA State O ces
• Wage Rates • MIDA’s Worldwide Network
UTILITIES 13
• Electricity Rates
• Water Rates
• Sewerage Rates
• Schedule Waste Treatment Rates
• Gas and Fuel Costs
• Telecommunications Rates
• Internet Services
Costs of Doing Business in Malaysia 3

Starting a Business
Companies doing business in Malaysia must register with the Companies Commission of Malaysia (SSM) under the
Companies Act, 2016 (Act 777).
Main fees to be paid to the Companies Commission of Malaysia (SSM)

(Refer to the Companies Regulations 2017)
Matter RM US$
Application for reservation of name of RM 50.00 for every US$11.71 for every
company under section 27 of the Act thirty days or part thirty days or part
thereof with a thereof with a
maximum of 180 days. maximum of 180 days.
Application for incorporation under section 14
of the Act :
(a) company limited by share 1,000.00 234.00
(b) company limited by guarantee 3,000.00 703.00
(c) unlimited company 1,000.00 234.00
Application for registration of foreign company
under section 562 of the Act :
(a) with share capital
i. not more than RM 1,000,000.00 5,000.00 1,171.00
ii. exceeding RM 1,000,000.00 but 20,000.00 4,684.00
not exceeding RM 10,000,000.00
iii. exceeding RM 10,000,000.00 but 40,000.00 9,368.00
iv. exceeding RM 50,000,000.00 but 60,000.00 14,052.00
v. exceeding RM100,000,000.00 70,000.00 16,393.00
(b) without share capital 70,000.00 16,393.00
Source: Companies Act, 2016 (Act 125) & subsidiary legislations.
Rental Rates for Prime O ce Space
Location RM US$
Alor Setar, Kedah 17.00 – 24.00 3.98 – 5.62
Georgetown, Pulau Pinang 30.10 – 43.10 7.05 – 10.10
Ipoh, Perak 16.00 – 22.00 3.75 – 5.15
Kuala Lumpur* 64.60 – 107.64* 15.13 – 25.21*
Petaling Jaya, Selangor 48.44 – 59.20 11.34 – 13.86
Seremban, Negeri Sembilan 19.90 – 30.15 4.66 – 7.06
Melaka 26.00 – 38.00 6.09 – 8.90
JB City JB City
Johor Bahru, Johor 34.45 – 37.70 8.07 – 8.83
Medini Nusajaya Medini Nusajaya
48.45 – 53.80 11.35 – 12.14
Kuantan, Pahang 12.00 – 23.00** 2.81 – 5.39
Kuala Terengganu, Terengganu 21.50 – 27.00 5.04 – 6.32
Kota Bharu, Kelantan 16.00 – 27.00 3.75 – 6.32
Kota Kinabalu, Sabah 27.00 – 43.00 6.32 – 9.71
Kuching, Sarawak 26.00 – 35.00 6.09 – 8.20
The rental above are gross rentals per sq. metre per month inclusive of service charge.
* Rental excludes Petronas Twin Towers
Source: CBRE / WTW Research, May 2017
4 Starting a Business
Cost of Industrial Land and Factory Building
Cost of Industrial Land* Cost of Ready-Built Factory*

Annual
Selling Price Quit Rent Assessment Selling Price per ft2 Rental per ft2
Location
per ft2 per Annum Rate (% of of floor area per month
property value)
RM6.00 – 10.00 RM165 per 100m² 10 RM412.00 RM0.52
Perlis
US$1.41 – 2.34 US$38.64 per 100m² US$96.49 US$0.12
RM5.00 – 20.00 RM0.80 – 1.60 per m² 10 – 12 RM50.00 – 70.00 RM0.50 – 0.70
Kedah (PKNK)
US$1.17 – 4.68 US$0.19 - 0.37 per m² US$11.71 – 16.39 US$0.11 – 0.16
RM30.00 – 35.00 RM2,000.00 – 3,000.00 per ha. 8 Not applicable RM2.00
Kedah (KHTP)
US$6.99 – 8.16 US$466.20 – 699.30 per ha. US$0.47
Island RM 1.29 (US$0.30) m2 Island Island Island
RM66.89 minimum RM 300.00 13.5 RM 168.00 – 400.00 RM 1.50 – 3.53
US$15.59 (US$69.93) per lot (Town land) US$39.16 – 93.24 US$0.35– 0.82
Penang Mainland Mainland
Mainland RM 1.08 (US$0.25) m2 Mainland RM 141.00 -330.00 0.70 -1.70
RM 35.00 minimum RM 150.00 10 US$32.87– 76.92 US$0.16– 0.40
US$8.16 (US$34.97) per lot
RM10.00 – 30.00 RM 4,500 – 11,000 per ha. 16 RM97 – 115 RM0.50 – 0.70
Perak
US$2.33 – 6.99 US$1,049 – 2,564 per ha. US$22.61 – 26.80 US$0.12 – 0.16
RM50.00– 150.00 RM2,700.00 – 24,000.00 per ha. 8 – 13 RM70.00 – 500.00 RM1.50 – 3.00
Selangor
US$11.66 – 34.97 US$629.37 - US$5,594 per ha. US$16.32 – 116.55 US$0.35 – 0.70
Negeri RM6.00 – 50.00 RM1,976.84 – 7,700.00 per ha. 8 – 13 RM74.00 – 306.00 RM0.90 – 2.00
Sembilan US$1.40 – 11.66 US$460.80 – 1,795 per ha. US$17.25 – 71.33 US$0.21 – 0.47
RM15.00 – 30.00 RM 60 – 180 per 100m² Building RM108.49 – 171.00 RM0.63– 0.78
US$3.50 -6.99 US$13.99 -41.96 per 100m² 7.7 – 13.2 US$25.29 -39.86 US$0.15 – 0.18
Melaka
Vacant Land
2.5 – 13.2
RM25.00– 90.00 Light Industry: RM1,600 per ha. 0.33 – 1.0 RM140.00 – 400.00 RM1.20 – 3.00
US$5.83 – 20.98 US$372.96 per ha. US$32.63 – 93.24 US$0.28 – 0.70
Medium Industry: RM2,100 per ha.
Johor
US$489.51 per ha.
Heavy Industry: RM2,400 per ha.
US$559.44 per ha.
RM5.00– 21.00 RM 12.00 – 21.00 per sq meter 7 RM50.00 – 127.00 RM0.40 – 0.60
Pahang
US$1.17 – 4.90 US$2.80 – 4.90 per sq meter US$11.66 – 29.60 US$0.09 – 0.14
RM2.00 – 70.00 RM8 – 20 per 100m² 5 – 10 Depends on the market Depends on the
Terengganu
US$0.47 – 16.32 US$1.86 – 4.66 per 100m² market
RM15.00 RM1,000 per ha. 5 – 12 RM150.00 RM0.42
Kelantan
US$3.50 US$233 per ha. US$34.97 US$0.10
Sabah* RM20.50– 28.00 RM0.25 p.s.f. 9 – 15 Detached Ready Built factory
- KKIP US$4.78 – 6.53 US$0.06 p.s.f. RM1.9 mil - 4 mil Phase 5
US$442,890 – 932,401 (coming soon)
- POIC RM26.00-RM30.00 RM 0.05 p.s.f - Semi-Detached
US$6.06 –6.99 US$0.01 p.s.f RM 1.4 mil - 1.6 mil RM1.25 p.s.f
US$326,340 – 372,960 US$0.29
Cluster (15,000 p.s.f – 3
RM 700,000 – 900,000 units available)
US$163,170 – 209,790
(Only for rent)
RM40.00– 100.00 RM 0.04 – 1076.00 per ha. 5.5 – 26.5 Unit Semi Detached Unit Semi
US$9.32 – 23.31 US$0.01 – 250.82 per ha. = RM450,000.00 Detached
US$104,895 = RM2,000.00
Double Storey US$466.20
Semi-Detached Unit Terrace
= RM360,000.00 – = RM1,700 – 1,500
398,000.00 US$396.27 – 349.65
US$83,916 – 92,774
Sarawak
Double Storey Detached
= RM400,000.00 –
598,000.00
US$93,240 – 139,394
Double Storey Terrace
= RM260,000.00 –
498,000.00
US$60,606 – 116,084
Source : MIDA States
Starting a Business 5
Taxation in Malaysia
Income of any person including a company, accruing in or derived from Malaysia or received in
Malaysia from outside Malaysia is subject to income tax.
However, with effect from year of assessment (YA) 2004, income received in Malaysia from sources
outside Malaysia by any person other than a resident company carrying on business of banking,
insurance, sea or air transport is exempted from income tax.
The income is assessed on a current year basis and the present tax assessment system administered
by Inland Revenue Board of Malaysia (IRBM) is Self-Assessment System (SAS). In SAS, taxpayers are
required to declare its income honestly and calculate the tax payable on its own. The responsibility
on the tax matters have been shifted to the taxpayers. They are required to have sufficient tax
knowledge in order to assess their tax liability correctly and within the timeframe.
The tax rates for YA 2016 are as follows:

Company Tax
Resident and non-resident companies 24%
Resident companies with paid-up capital of RM2.5 million (US$585,480) and less at the beginning of
the basis period for a year of assessment:
• on the first RM500,000 (US$117,096) chargeable income 18%
• on subsequent chargeable income 24%
Petroleum Income Tax

A person carrying on petroleum upstream operations is subject to Petroleum Income Tax (PITA) 1967. 38%
From YA 2010, the assessment system under PITA has changed to the current year basis and the self-
assessment system.
Personal Income Tax

Resident individuals with chargeable income (after deduction of personal reliefs) of more than 1 - 26%
RM5,000 (US$1,171) and not more than RM1,000,000 (US$234,192)
Resident individuals with chargeable income (after deduction of personal reliefs) of more than 28%
RM1,000,000 (US$234,192)
Non-resident individuals (not entitled to any personal reliefs) 28%
Withholding Tax
Withholding tax is an amount withheld by the party making payment on income earned by a non-
resident individuals or companies and the withheld amount is then remitted to Inland Revenue Board
of Malaysia.
The tax rate is based on classes of income and is stated either in in Income Tax Act 1967 or in the
Double Taxation Agreement (DTA). Some classes of income are shown as follows:
• Special classes of income which is derived from Malaysia: 10%
i. Amounts paid for services rendered in connection with the use of property or rights
or installation services or operation on the supply of plant, machinery or other
apparatus
ii. Amounts paid for technical advice, assistance or services rendered in connection
with technical management or administration of scientific, industrial or commercial
projects
iii. Rent or payment for the use of any moveable property.
• Interest derived from Malaysia 15%
• Royalty derived from Malaysia 10%
• Remuneration or income from service performed or rendered in Malaysia by public 15%
entertainer
• Contract payment:
i. Payable by the non-resident contractor 10%
ii. Payable by employees of the non-resident contractor 3%
• Gains or profits falling under paragraph 4(f ) Income Tax Act 1967 10%
Sources: Inland Revenue Board – www.hasil.org.my
6 Taxation in Malaysia
Good and Services Tax (GST)
During the 2014 Budget Announcement, the Prime Minister of Malaysia has announced the implementation of a goods and services
tax (GST) of 6% commencing on 1 April 2015. The introduction of GST is part of the overall Government tax reform programme
towards making the taxation system more efficient, effective, transparent, business friendly and capable of generating a stable
source of revenue. GST is to replace the current consumption tax comprising of Sales and Services Tax (SST) to eliminate its inherent
weaknesses such as cascading and compounding effects, transfer pricing and value shifting, no complete relief on goods exported,
discourage vertical integration, administrative bureaucratic red tape, classification issues and etc.
GST, also known as value added tax (VAT) in many countries is a multi-stage consumption tax on goods and services. GST is levied on
the supply of goods and services at each stage of the supply chain from the supplier up to the retail stage of the distribution. Even
though GST is imposed at each level of the supply chain, the tax element does not become part of the cost of the product because
GST paid on the business inputs is claimable. Hence, it does not matter how many stages where a particular good and service goes
through the supply chain because the input tax incurred at the previous stage is always deducted by the businesses at the next step
in the supply chain.
With GST, businesses can benefit from recovering input tax, thus reducing cost of doing business. 22 General Policies, Facilities and
Guidelines GST is a broad based consumption tax covering all sectors of the economy i.e all goods and services made in Malaysia
including imports except specific goods and services which are categorised under zero-rated supply and exempt supply orders as
determined by the Minister of Finance and published in the Gazette. GST can only be levied and charged if the business is registered
under GST. A business is not liable to be registered if its annual turnover of taxable supplies does not reach the prescribed threshold.
Therefore, such businesses cannot charge and collect GST on the supply of goods and services made to their customers. Nevertheless,
businesses can apply to be registered voluntarily. For further information on GST, visit http://gst.customs.gov.my
Source : Royal Custom Malaysia – www.customs.gov.my
Excise Duty
Excise duty is levied on imported and locally manufactured goods under the Excise Act, 1976. The goods are listed under
the Excise Duties Order, 2004. Goods include:
Goods Duty Rate

• Motorcars 75% - 105%
• 4Wheel drives 65% - 105%
• Motorcycle 20% - 30%
RM0.10 (US$0.02) + 15% per litre
• Intoxicating liquor RM60.00 (US$14.05) per 100% vol

per litre + 15% RM0.22 (US$0.05)
• Cigarettes RM0.40 (US$0.09) per stick

Source : Royal Custom Malaysia – www.customs.gov.my
Rates of Capital Allowances
Capital allowances are given on qualifying capital expenditure. Initial allowances

are given only once while annual allowances are given every year by the straight
line method. Allowances for some items are shown in the table below. For plant
and machinery, companies are advised to verify with the Inland Revenue Board of
Malaysia on the specific items which qualify.
Capital Expenditure Initial Allowance Annual Allowance

• Industrial building 10% 3%
• General plant and machinery 20% 14%
• Heavy machinery and motor vehicles 20% 20%
• Computer and IT equipment 20% 40%
• Environmental control equipment 20% 40%
• Others 20% 10%
Sources: Inland Revenue Board – www.hasil.org.my
Taxation in Malaysia 7
Human Resources
Minimum Conditions of Employment
The Employment Act, 1955 is the main legislation on labour matters in Malaysia.
Paid maternity leave : 60 days
Normal work hours : Not exceeding eight hours in one day or 48 hours in one week
Paid Public holiday : At least 11 gazetted public holidays ( inclusive of five compulsory public holidays; National
Day, Birthday of the Yang Dipertuan Agong, Birthday of Ruler/Federal Territory Day, Labour
Day and Malaysia day) in one calendar year and on any day declared as a public holiday under
section 8 of the Holiday Act 1951
Paid annual leave for employees: Paid sick leave per calendar year:
Less than two years of service : 8 days Less than two years of service : 14 days
Two or more but less than five : 12 days Two or more but less than five : 18 days
years of service years of service
Five years or more : 16 days Five years or more : 22 days
Where hospitalisation is : Up to 60 days
* Minimum paid annual leave to be provided for employees. necessary (inclusive of the paid
sick leave entitlement
stated above.)
Payment for overtime work: * Minimum paid sick leave to be provided for employees.
Normal working days : one-and-a-half times the hourly rate of pay
Rest days : two times the hourly rate of pay
Public holidays : three times the hourly rate of pay
Minimum Wages Order 2016
Generally, wages in Malaysia are not regulated and it is dependent on the demand and supply of the market forces. The Minimum
Wages Order 2012 had laid down the minimum wages to be paid for all employees who fall within the First Schedule of the
Employment Act 1955. Minimum wages is defined as basic wages, excluding any allowances or other payments. The minimum
wages of RM900 was set for Peninsular Malaysia and RM1,000 (US$234) for Sabah, Sarawak and Labuan. No employer shall pay
below the stipulated amount. All local and foreign employees shall be entitled to receive the minimum wages as per the Order.
Minimum Retirement Age Act 2012
The minimum retirement age of an employee shall be upon the employee attaining the age of sixty years. The Schedule in
the Act exempts certain persons who will not be subject to the Minimum Retirement Age Act 2012.
Source: Ministry of Human Resources – www.mohr.gov.my
Human Resources - Statutory Contributions
The compulsory contributions under the Employees Provident Fund (EPF) Act 1991:
Age Group 60 Years and Below Age Group 60-75 Years
Employers a) Monthly wages RM5,000 (US$1,171) and Employers a) Monthly wages RM5,000 (US$1,171)
below. Minimum of 13% of the employees’ and below. Minimum of 6.5% of the
monthly wages employees’ monthly wages
b) Monthly wages exceed RM5,000 (US$1,171) b) Monthly wages exceed RM5,000
Minimum of 12% of the employees’ monthly (US$1,171). Minimum of 6% of the
Employees wages Employees employees’ monthly wages
Minimum of 8% of the employees’ monthly Minimum of 4% of the employees’

wages monthly wages
(Third Schedule (Part A) of the EPF Act 1991) (Third Schedule (Part C) of the EPF Act 1991)
All foreign workers and expatriates and their employers are exempted from compulsory contributions. They can, however,
choose to contribute and the applicable rates are as follows:
Age Group 60 Years and Below Age Group 60-75 Years
Employer’s share – RM5.00 (US$1.17) per employee per month Employer’s share – RM5.00 (US$0.1.17) per employee per month
Employee’s share – 8% of the employees’ monthly wages Employee’s share – 4% of the employees’ monthly wages
(Third Schedule (Part B) of the EPF Act 1991) (Third Schedule (Part D) of the EPF Act 1991)
Source: Employees Provident Fund – www.kwsp.gov.my
8 Human Resources
Statutory Contributions
Social Security Organisation (SOCSO) was established in 1971 under the Ministry of Human Resources to implement and
administer the social security schemes under the Employees’ Social Security Act 1969, namely Employment Injury Scheme
and Invalidity Scheme.
All eligible Malaysian citizens and permanent residents employees are compulsory to register.
Employee’s Eligibility:
All employees who are employed under a contract of service or apprenticeship in the private sector and contractual /
under SOCSO. Contribution will be capped at monthly remuneration of RM4,000.00 (US$937).
Person exempted from Employee’s Social Security Act 1969 coverage are as follows:
• Federal and State Government permanent employees
• Domestic servants
• Self-employed (except self-employed taxi drivers or individuals carrying out similar services)
• Sole proprietor or owners of partnership
• Spouse/s of a sole proprietor or partners
• Foreign workers (covered under Workmen’s Compensation Act 1952)
Employment Injury Scheme which provides protection to an employee against accident or an occupational disease arising
out of or in the course of his employment. The protection under this scheme covers for industrial accident, commuting
accident and occupational disease. The benefits under this scheme are:
• Medical benefit, temporary disablement benefit, permanent disablement benefit, constant-attendance allowance,
facilities for physical/vocational rehabilitation, dependants’ benefit, funeral benefit and education benefit.
Invalidity Scheme provides 24 hours coverage to an employee who su ers from invalidity or death due to any causes
which are not related to his employment. The benefits under this scheme are:
• Invalidity pension, invalidity grant, constant-attendance allowance, facilities for physical/vocational rehabilitation &
dialysis, survivor’s pension, funeral benefit and education benefit.
Source : Social Security Organisation (SOCSO) – www.perkeso.gov.my
The Human Resources Development Fund (HRDF) is a dynamic organisation under the Human Resources Ministry that
was established in 1993.
Governed by the Pembangunan Sumber Manusia Bhd Act 2001 (PSMB Act 2001), HRDF was given a mandate by the
Malaysian Government to catalyse the development of competent local workforce that will contribute to Malaysia’s vision
of becoming a high-income economy.
Since its inception, HRDF has evolved in its role from managing a sizeable fund to becoming a one-stop-centre for providing
novel HRD solutions to the critical mass of Malaysian small medium enterprise.
The custodian and authoritative institutions well positioned to offer robust and prudent solutions that will help Malaysia
move up in rank on the Global Competitiveness Index by enhancing regional and global competitiveness and create an
efficient Malaysian labour market that will help propel the country towards a high income nation by Year 2020.
In line with the 11th Malaysia Plan (11MP), the Malaysian Government has initiated several programmes that focus on
accelerating human capital development through four major areas which are:
• Improving the eﬃciency of labour market to accelerate economic growth;

• Transforming technical and vocational education to meet industry demand;
• Strengthening lifelong learning for skills enhancement; and
• Improving the quality of education system for better student outcomes and institutional excellence.
For the “Strengthening of Lifelong Learning for Skills Enhancement” programme, HRDF’s dynamic new mandate is to ensure
the creation and growth of quality local human capital through eﬃcient high-skilled training certification programmes and
initiatives that would contribute to a 35 per cent skilled Malaysian workforce and the creation of 1.5 million jobs by Year 2020.
Additionally, HRDF continues to be steadfast in its efforts towards encouraging employers covered under the PSMB Act 2001
to retrain and upgrade the skills of local employees, apprentices and trainees in keeping up with the fast evolving global
business landscape while meeting their individual company’s aspirations.
Human Resources 9
Statutory Contributions
Cont...
Most recently, with 19 new sub-sectors that have been added to the PSMB Act (in addition to the 44 sub-sectors), HRDF
and value of HRDF programmes and initiatives.
PSMB Act 2001
An Act that mandates the imposition and collection of a Human Resources Development (“HRD”) levy by PSMB to its
registered employers to promote up-skilling, reskilling and development activities to their employees, apprentices and
trainees.
Sectors covered under PSMB Act 2001:
1. Manufacturing
2. Services
3. Mining and Quarrying
• ELIGIBILITY CRITERIA FOR REGISTRATION
The Act is eligible to Malaysian employers within the 63 sub-sectors under Manufacturing, Services and Mining and Quarrying
sectors that employ a minimum of 10 Malaysian employees. [Full list of the 63 sub-sectors can be downloaded from the
HRDF portal; www.hrdf.com.my.
paid-up capital.
• MANDATORY (1% Levy)
Malaysian employers with 10 Malaysian Employees and above
• VOLUNTARY (0.5% Levy)
Malaysian employers with 5 to 9 Malaysian Employees
Source: Pembangunan Sumber Manusia Berhad (PSMB) – www.hrdf.com.my
Employment of Expatriates
An employment pass is issued to expatriate to enable him to stay and work legally in the country. There are two types
of passes issued by the Immigration Department subject to the period of employment’s contract and the monthly salary
received by the expatriates.
No. Types of Passes Payments of Fees

A. Employment Pass (PG) i. Employment Pass:
This pass is issued for key-post and term-post position - Key post RM300.00 (US$70.26).
subject to the following conditions: - Term post RM200.00 (US$46.84).
• Minimum period of employment’s contract is two ii. Processing fees – RM125.00 (US$29.14).
(2) years and stamping iii. Journey perform visa RM500.00
- Salary not less than RM 5,000 (US$1,171). (US$117.00) per post/application (subject to visa
entry requirement according to each country of
origin)
iv. No levy
B. Visit Pass [VP(TE)] – PLKS i. Levy: RM410 (US$96.00).
Visit Pass (Temporary Employment) is issued only for ii. Processing Fees : RM125.00 (US$29.27).
temporary domestic helper (maid) iii. Journey perform visa (if applicable): RM500
(US$117.00)..(include Visa based on the country of
origin) - (if applicable)
Source: Immigration Department - www.imi.gov.my
10 Human Resources
Wage Rates
Salaries of Executives in the Manufacturing Sector
In manufacturing sector, the average basic monthly salary of the executives ranges from RM3,779 (US$167) (Executives) to
RM15,614 (US$691) (Senior Managers) to RM32,043 (US$1,419) (Top Executives). The following table shows the average
minimum and maximum monthly salaries of selected executive position.
RM US$
EXECUTIVE POSITION
Min Max Min Max
General Manager 16,975 27,797 3,975 6,510
General Manager – Sales & Marketing/ Business Development 14,252 25,797 3,338 6,041
Senior Production/Manufacturing Manager 11,158 20,682 2,613 4,844
Financial Controller / Director 17,491 25,669 4,096 6,011
Finance/ Accounts Manager 6,673 13,024 1,563 3,050
Finance / Account Executive 2,681 5,092 628 1,193
Company Secretary 8,120 12,000 1,902 2,810
Admin/HR/Finance Manager (Combination) 7,209 13,788 1,688 3,229
Human Resource Manager 7,168 12,764 1,679 2,989
Training Manager 7,418 14,434 1,737 3,380
Quality Assurance Manager 6,157 12,824 1,442 3,003
Business Development Manager 7,643 14,096 1,790 3,301
Logistics Manager 5,970 12,049 1,398 2,822
Technical Manager 6,116 13,136 1,432 3,076
Marketing Manager 6,433 10,569 1,507 2,475
Operations Manager 7,996 14,688 1,873 3,439
Mechanical Engineer 3,141 6,852 736 1,605
Electrical/Electronics Engineer 3,506 6,865 821 1,608
IT/System Support Executive/Engineer 3,028 6,058 709 1,419
IT Executive 2,678 5,221 627 1,223
Marketing Executive 2,858 4,989 669 1,168
Quality Assurance Executive 2,822 4,814 660 1,127
Executive Secretary/Personal Assistant 3,258 6,216 763 1,456
Source: MEF Salary Survey for Executives 2016 – www.mef.org.my
Human Resources 11
Salaries of Non -Executives in the Manufacturing Sector
An analysis of the salaries of Non Executives in the manufacturing sector shows at the average monthly basic monthly
salary ranged from RM1,253 (US$55) (Unskilled Employees) to RM3,683 (US$163). The following table shows the average
minimum and maximum monthly salaries of selected Non Executive position.
RM US$
NON-EXECUTIVE POSITION
Min Max Min Max
Secretary 3,200 3,950 749 925
Accounts Clerk IT Supervisor 1,241 2,703 291 633
General Clerk 1,096 2,813 256 659
Receptionist/Telephone Operator 1,265 2,379 296 556
IT Supervisor 2,519 4,433 590 1,038
IT Clerk 1,286 2,907 301 681
Chargeman (Medium Pressure) 2,017 3,757 472 879
Production Supervisor 2,123 4,265 497 999
Machinist 1,311 2,816 307 602
Line Leader 1,286 2,570 301 602
Services Technician 1,522 3,067 356 718
Technician (General) 1,396 3,115 327 730
Boiler man 1,991 3,619 466 848
Wireman/Welder 1,453 2,460 340 576
Operator (Semi-Skilled) 1,101 2,256 258 528
Operator (Unskilled) 942 2,024 220 474
Storekeeper/Warehousemen 1,689 2,992 396 701
Quality Control/Assurance Supervisor 2,350 4,026 550 943
Lorry/Truck/Van Driver 1,245 2,443 292 572
Security Guard 1,024 2,204 240 516
Source : MEF Salary Survey for Non Executives 2015 - www.mef.org.my
12 Human Resources
Utilities
Electricity Rates
Peninsular Malaysia
Tenaga Nasional Berhad (TNB) is the main electricity power generator and supplier in Peninsular Malaysia.
This tariff is effective from 1st January 2014 and supersedes the previous tariff schedule which was effective from 1st June 2011.
Existing Rates New Rates
Tariff Category Unit (1 January 2014) (1 January 2017)
sen / US cent sen / US cent
Tariff B - Low Voltage Commercial Tariff
For overall monthly consumption between 0-200 kWh per month:
For the first 200 kWh (1 -200 kWh) per month sen/kWh 43.50 / 10.19
For the next kWh (201 kWh onwards) per month sen/kWh 50.90 / 11.92
The Minimum Monthly Charge is RM 7.20 / 1.69
Tariff C1 - Medium Voltage General Commercial Tariff
For each kilowatt of maximum demand per month RM/kW 30.30 / 7.10
For all kWh sen/kWh 36.50 / 8.55
Tariff C2 - Medium Voltage Peak/Off-Peak Commercial Tariff
For each kilowatt of maximum demand per month during the peak period RM/kW 45.10 / 10.56
For all kWh during the peak period sen/kWh 36.50 / 8.55
For all kWh during the off-peak period sen/kWh 22.40 / 5.25
Tariff D - Low Voltage Industrial Tariff
For overall monthly consumption between 0-200 kWh per month:
For the first 200 kWh (1 -200 kWh) per month sen/kWh 38.00 / 8.90
For the next kWh (201 kWh onwards) per month sen/kWh 44.10 / 10.33
Tariff Ds – Special Industrial Tariff (for consumers who qualify only)
For all kWh sen/kWh 42.70 / 10.00 43.60 / 10.21
The Minimum Monthly Charge is RM 7.20 / 1.69 7.20 / 1.69
Tariff E1 - Medium Voltage General Industrial Tariff
For each kilowatt of maximum demand per month RM/kW 25.30 / 5.93 29.60 / 6.93
Tariff E1s – Special Industrial Tariff (for consumers who qualify only)
For each kilowatt of maximum demand per month RM/kW 23.70 / 5.55 28.50 / 6.67
Tariff E2 - Medium Voltage Peak/Off-Peak Industrial Tariff
Tariff E2s - Special Industrial Tariff (for consumers who qualify only)
For each kilowatt of maximum demand per month during the peak period RM/kW 32.90 / 7.70 34.30 / 8.03
For all kWh during the peak period sen/kWh 33.60 / 7.83 35.00 / 8.02
For all kWh during the off-peak period sen/kWh 19.10 / 4.47 19.90 / 4.66
Tariff E3 - High Voltage Peak/Off-Peak Industrial Tariff
Tariff E3s - Special Industrial Tariff (for consumers who qualify only)
For each kilowatt of maximum demand per month during the peak period RM/kW 29.00 / 6.79 30.20 / 7.07
For all kWh during the peak period sen/kWh 31.70 / 7.42 32.90 / 7.70
For all kWh during the off-peak period sen/kWh 17.50 / 4.10 18.30 / 4.29
Source: Tenaga Nasional Berhad - www.tnb.com.my
Utilities 13
Electricity Rates
Sabah
Sabah Electricity Sdn. Bhd. (SESB) generates and distributes electricity in the State of Sabah and the Federal Territory of Labuan,
Malaysia’s international o shore financial centre.
E ective 1st January 2014, the new electricity tari for Sabah is as follows:
per kWh
Commercial Tari s - f ces, shops, restaurants and hotels
sen US cent
T Low Voltage Commercial Tari )
1st 200kWh(1-200 kWh)/month 38.50 9.02

Next kWh(201 kWh onwards)/month 39.50 9.25
Minimum charge per month: RM15 (US$3.50)
T Voltage General Commercial Tari )
All units 32.40 7.59

For each kW of maximum demand per month 23.20 5.43
Minimum charge per month: RM1,000 (US$234.20)
T Voltage Peak/O Peak Commercial Tari )
For all kWh during the peak period 32.40 7.59

For all kWh dur riod 19.50 4.57
For each kW of maximum demand per month during peak period 32.60 7.63
The minimum monthly charge is RM1,000 (US$234.20)
per kWh
Industrial Tari s - for factories
sen US cent
T Low Voltage Industrial Tari )
Minimum charge per month : RM15 (US$3.50)
T Voltage General Industrial Tari )
For each kW of maximum demand per month 21.75 5.09
Minimum charge per month: RM1,000 (US$234.20)
T Voltage Peak/O Peak Industrial Tari )
For all kWh during the peak period 28.60 6.69
For all kWh dur riod 18.00 4.22
For each kW of maximum demand per month during peak period 28.00 6.56
The minimum monthly charge is RM1,000 (US$234.20)
Source: Sabah Electricity Sdn. Bhd. - www.sesb.com.my
14 Utilities
Electricity Rates
Sarawak
Syarikat SESCO Berhad (SESCO) generates and distributes electricity in the State of Sarawak.
per kWh
Commercial Tari s - f ces, shops, restaurants and hotels
sen US cent
T Commercial
1 – 100 units 20.00 4.68
1 – 200 units 24.00 5.62
1 – 300 units 26.00 6.08
1 – 400 units 28.00 6.56
1 – 500 units 30.00 7.03
1 – 3000 units 31.50 7.38
1 – 10000 units 32.00 7.49
1 – 20000 units 31.00 7.26
1 – above 20000 units 30.00 7.03
Minimum charge per month: RM10 (US$2.34)
T Commercial Demand
For each kW of maximum demand per month: RM16 (US$3.75)
Minimum charge: RM16 (US$3.75) per kW x billing demand
T Commercial Peak / O Peak Demand
Peak period (0700-2400 hours) 24.50 5.74
O riod (0000-0700 hours) 13.90 3.26
For each kW of maximum demand per month during peak period: RM20 (US$4.68)
Minimum monthly charge: RM20 (US$4.68) per kW x billing demand
per kWh
Industrial Tari s - for factories
sen US cent
T
1 – 100 units 24.00 5.62
1 – 3000 units 25.00 5.85
1 – Above 3000 units 26.00 6.09
Minimum charge per month: RM10
T
For each kW of maximum demand per month: RM16 (US$3.75)
T Peak/O
Peak period (0700-2400 hours) 22.90 5.36
O riod (0000-0700 hours) 13.90 3.26
For each kW of maximum demand per month during peak period: RM20 (US$4.68)
Source: Syarikat SESCO Berhad - www.sesco.com.my
Utilities 15
Water Rates
ln Malaysia, state governments are responsible for the development, operation and maintenance of water supplies. Entities
for states Water Supply Authorities in Malaysia are; Public Works Department, Water Supply Department, Water Supply
Board and Water Supply Company.
per m³ per m³
State State
RM US cent RM US cent
Johor Negeri Sembilan
Industrial/Commercial Industrial/Commercial
0 - 35 m³ 2.80 0.66 0 - 35 m³ 1.85 0.43
More than 35 m³ 3.30 0.77 More than 35 m³ 2.70 0.63
Minimum charge 30.00 7.03 Minimum charge 15.00 3.51
Kedah Pahang
Commercial Industrial/Commercial
0 - 50 m³ 1.40 0.33 (Industrial use in the approved
51 - 200 m³ 1.50 0.35 industrial zones)
201 – 350 m³ 1.60 0.37 0 - 227 m³ 0.92 0.22
(including high rise residential
building, commercial building, Trade 1.45 0.34
shopping complex, plantation, Minimum charge 20.00 4.68
farming, and swimming pool
except hotel’s swimming pool) Part-Trade 0.99 0.23
Minimum charge 10.00 2.34
Industrial, Hotel and
Construction (temporary Ports 1.45 0.34
supply) Pulau Pinang
0 – 1,000 m³ 1.40 0.33 Industrial/Commercial
1,001 – 10,000 m³ 1.60 0.37 (Trade normal)
10,001 – 50,000 m³ 1.80 0.42 0 - 20 m³ 0.85 0.20
More than 50,001 m³ 2.10 0.49 21 - 40 m³ 1.05 0.25
Minimum charge 15.00 3.51 41 - 200 m³ 1.30 0.30
(including swimming pool and More than 200 m³ 1.45 0.34
theme park) Minimum charge 12.00 2.81
Trade (Special)
Special Industry
Flat rate per m³ 3.00 0.70
0 – 10,000 m³ 1.05 0.24
10,001 – 50,000 m³ 1.15 0.27
More than 50,000 m³ 1.20 0.28 Trade (Shipping)
Minimum charge 15.00 3.51 Flat rate per m³ 7.00 1.64
Kelantan Minimum charge 50.00 11.71
Commercial 1.72 0.40 Perak
Minimum charge 17.20 4.03 Industrial/Commercial
0 - 10 m³ 1.20 0.28
Industrial 11-20 m³ 1.40 0.33
0 – 50 m³ 1.76 0.41 More than 20 m³ 1.61 0.38
More than 50 m³ 1.80 0.42 Minimum charge 12.00 2.81
Minimum Charge 17.70 4.15
Perlis
Melaka
Industrial/Commercial
Industrial/Commercial Trade 1.30 0.30
0 - 50 m³ 2.00 0.47 Minimum charge 8.00 1.87
51 - 100 m³ 2.05 0.48
More than 100 m³ 2.15 0.50 Part - Trade 1.10 0.26
16 Utilities
Water Rates
per m³ per m³
State State
RM US cent RM US cent
Terengganu Sarawak (Bintulu)
Industrial 1.15 0.27 Industrial
Minimum charge 50.00 11.71 0-23 m³ (min charge) 24.20 5.67
More than 23 m³ 1.21 0.28
Commercial
Less than 70 m³ 0.95 0.22 Commercial
More than 70 m³ 1.15 0.27 0-23 m³ (min charge) 20.90 4.89
Minimum charge 15.00 3.51 More than 23 m³ 0.99 0.23
Federal Territory of Labuan
Industrial/Commercial Domestic/Commercial
0 – 35 m³ 1.70 0.40 0-25 m³ 0.83 0.19
Minimum Charge 17.00 3.98 Minimum charge 18.70 4.38
Selangor / Federal Territory of Sarawak

Kuala Lumpur & Putrajaya (Other parts of Sarawak)
Industrial/Commercial Industrial
0 - 35 m³ 2.07 0.48 0 - 25 m³ 0.95 0.22
(inclusive of Public swimming
pool, service apartments and Commercial
shop houses) 0 - 25 m³ 0.88 0.21
More than 25 m³ 0.96 0.22
Sabah
Industrial
0 – 70 m³ 1.60 0.37
Domestic/Commercial
More than 70 m³ 2.00 0.47
0 - 25 m³ 0.75 0.18
More than 25 m³ 0.86 0.20
Commercial
0 – 70 m³ 1.60 0.37
More than 70 m³ 2.00 0.47
Sarawak
(Kuching, Sibu,Sri Aman, Miri,
Limbang, Sarikei, Kapit)
Commercial
1-25 m³ 0.97 0.23
More than 25 m³ 1.06 0.25
Domestic/Commercial
1-25 m³ 0.83 0.19
More than 25 m³ 0.95 0.22
Industrial (except for Kuching

and Sibu)
1-25 m³ 1.05 0.25
More than 25 m³ 1.32 0.31
Source: National Water Services Commission – www.span.gov.my
Utilities 17
Sewerage Rates
Indah Water Konsortium Sdn. Bhd, a company owned by the Minister of Finance Incorporated, is Malaysia’s national
sewerage company which has entrusted with the task of developing and maintaining a modern and efficient sewerage
system for all Malaysians. Since then, Indah Water has taken over the sewerage services from local authorities in all areas
except the States of Kelantan, Sabah , Sarawak, Majlis Bandaraya Johor Bahru and Majlis Perbandaran Pasir Gudang and KETENGAH.
Domestic Customers
Low cost houses and government quarters in categories F,G,H and I (receiving RM2 (US$0.47) per month
either Individual Septic Tank or Connected Sewerage Services)
Houses in Kampung, New Villages and Estates (receiving either Individual Septic RM3 (US$0.70) per month
Tank or Connected Sewerage Services)
Premises and government quarters in categories A,B,C,D and E receiving RM6 (US$1.41) per month
Individual Septic Tank Services.
Premises and government quarters in categories A, B, C, D and E receiving RM8 (US$1.87) per month
connected Sewerage Services
Industrial Customers
Premises receiving Individual Septic Tanks Services RM2.00 (US$0.47) per month
Premises with Connected Sewerage Services RM2.50 (US$0.59) per month
Industrial customers will be charged based on the total number of employees
Commercial Customers
Monthly sewerage services charges for commercial premises is the sum of the Basic Charge based on the premises’ Annual
Value and the Excess Charge based on average water consumption in excess of 100 meter cube (m³).
Monthly basic charge
Annual Value of Property Premises receiving Premises with
connected individual
sewerage services septic tanks
RM US$ RM US$ RM US$
2,000 or less 468 or less 8 1.80 7 1.64
2,001 - 5,000 469 – 1,171 14 3.28 8 1.80
5,001 - 10,000 1,171 – 2,342 20 4.68 14 3.28
10,001 - 20,000 2,342 – 4,684 26 6.09 19 4.45
20,001 - 30,000 4,684 – 7,026 29 6.80 21 4.92
30,001 - 40,000 7,026 – 9,368 32 7.50 23 5.39
40,001 - 50,000 9,368 – 11,710 35 8.20 25 5.85
50,001 - 60,000 11,710 – 14,052 38 8.90 27 6.32
60,001 - 70,000 14,052 – 16,393 41 9.60 29 6.80
70,001 - 80,000 16,393 – 18,735 44 10.30 31 7.26
80,001 - 90,000 18,735 – 21,077 47 11.00 33 7.73
90,001 - 100,000 21,077 – 23,419 50 11.71 35 8.20
100,001 - 200,000 23,419 – 46,838 180 42.15 120 28.10
200,001 - 400,000 46,838 – 93,677 495 116 330 77.28
400,001 - 600,000 93,677 – 140,515 522 122 348 81.50
600,001 - 800,000 140,515 – 187,354 1,980 464 1,320 309
800,001 - 1,000,000 187,354 – 234,192 2,160 506 1,440 337
1,000,001 - 3,000,000 243,192 – 702,576 4,320 1,012 2,880 674
3,000,001 - 5,000,000 702,576 – 1,170,960 8,800 2,061 5,400 1,265
5,000,001 - 7,000,000 1,170,960 – 1,639,344 9,200 2,155 6,000 1,405
More than 7,000,000 More than 1,639,344 9,600 2,248 6,600 1,405
Monthly Excess Charge
Water Usage Excess Charge

Up to 100 m³ No charge The excess charges are subject to an annual revision based
More than 100 m³ 30 sen (US$0.07) per m³ on the water consumption data for the previous year that
More than 200 m³ 45 sen (US$0.11) per m³ is obtained from the Water Authority.
Source: Indah Water Konsortium Sdn Bhd - www.iwk.com.my
18 Utilities
Scheduled Waste Treatment Rates
Kualiti Alam Sdn. Bhd. is the designated company providing off-site scheduled waste treatment disposal services in
Peninsular Malaysia. Its waste management centre is located at Bukit Nanas in Negeri Sembilan. For non-scheduled wastes,
collection and disposal rates vary according to location and contractor.
Waste Group Waste Type

A Mineral Oil Wastes
Wastes containing lubricating oil, hydraulic oil, etc.
B Organic Chemical Wastes Containing Halogens and/or Sulphur > 1%

Freon, PVC wastes, chloroform, solvents, capacitors and transformers containing PCB, etc.
C Waste Solvents Containing Halogens and/or Sulphur < 1%

Acetone, alcohols (eg. ethanol, methanol), benzene, turpentine, xylene, etc. Waste should be
pumpable, containing < 50% water and 18MJ/kg calorofic value
H Organic Chemical Wastes Containing Halogens and/or Sulphur < 1%

Glue, latex, paint, phenol, printing ink, synthetic oils, soap, epoxy, etc.
K Wastes Containing Mercury

Mercury, vapour lamps, COD-fluids, mercury batteries, etc.
T Pesticide Wastes
Insecticides, fungus and weed killers, rat poison, etc
X Inorganic Wastes
Acids, alkaline, sodium hypochlorite, inorganic salts, metal hydroxide sludge, chromate and cyanide
waste, etc.
Z Miscellaneous
Medicine wastes, lab-packs, asbestos wastes, mineral sludges, isocyanates (MDI,TDI), batteries, etc.
Organic Wastes for Incineration

Packaged Waste* Bulk Waste
Waste Pumpable Liquid Solid Pumpable Liquid Solid

Group per tonne / per pallet per tonne / per pallet
RM US$ RM US$ RM US$ RM US$
A 810 189 - - 630 148 - -
B 3,150 737 3,600 843 - - - -
C 1,350 316 - - - - - -
H/Z 1,890 443 2,790 653 1,800 422 2,700 632
T 3,150 737 3,600 843 - - - -
Tenorm Waste for Incineration

Packaged Waste* Bulk Waste
Waste Group per tonne / per pallet per tonne / per pallet
RM US$ RM US$
Z 4000 937 Not Applicable
Inorganic Wastes for Physical/Chemical Treatment

800-litre Pallet Tank 200-litre Drum
RM US$ RM US$
Acid Waste Without Chromate (X) 1,440 337 1,620 379
Alkaline Waste Without Cyanide (X) 1,440 337 1,620 379
Chromate Waste (X) 1,800 422 1,980 463
Cyanide Waste (X) 1,800 422 1,980 463
Mercury Waste (K) 3,600 843 3,780 885
Inorganic Wastes for Solidification

Packaged Waste* Waste in Bulk
RM US$ RM US$
X/Z 810 189 765 179
Utilities 19
Inorganic Waste for Direct Landfill
RM US$ RM US$
X/Z 495 116 450 105
Rubber Sludge Waste for Rubber Sludge Landfill

RM US$ RM US$
X 700 164 Not applicable
Encapsulation
Packaged Waste*
Waste Group (Z) per tonne / per pallet
RM US$
Contaminated Crushed Drum and Other Contaminated Waste 1,500 351
Cementation
Packaged Waste*
Waste Group (Z) per tonne / per pallet
RM US$
Dry Cell Batteries and Other Miscellaneous Waste 900 211
*Note: Packaged waste refer to wastes packed in standard 200-litre drums or 1m3 PP Bags.
Transportation Rates
Per Pallet (RM)
Per Metric
1st Tier 2nd Tier Tonne
KM STATE
min. 18 pallet min. 18 pallet
RM US$ RM US$ RM US$
114 Negeri Sembilan 52.88 12.38 26.44 6.19 66.10 15.48
248 Kuala Lumpur 59.73 13.99 29.87 6.99 74.66 17.48
(Wilayah Persekutuan)
274 Melaka 60.71 14.22 30.36 7.11 75.89 17.77
374 Selangor 65.61 15.37 32.80 7.68 82.01 19.21
652 Perak 79.32 18.58 39.66 9.28 99.14 23.22
722 Johor 82.25 19.26 41.13 9.63 102.82 24.08
760 Pahang 84.21 19.72 42.11 9.86 105.26 24.65
1050 Pulau Pinang 113.59 26.60 56.79 13.29 141.98 33.25
1152 Terengganu 180.17 42.19 90.09 21.10 225.22 52.74
1166 Kedah 181.15 42.42 90.58 21.21 226.44 53.03
Kedah (Kulim) 142.24 33.31 71.12 16.65 177.80 41.64
1190 Kelantan 183.11 42.88 91.56 21.44 228.89 53.60
1240 Perlis 184.09 43.11 92.04 21.55 230.11 53.89
Note: For waste on pallets, the rates are quote in 2 tiers. The 1st tier is for a minimum of 18 pallets and the 2nd is for any pallet above the
minimum 18 pallets in the same consignment.
Source: Kualiti Alam Shd. Bhd. - www.kualitialam.com.
Gas and Fuel Costs
Per litre Per kg

RM US$ RM US$
Petrol (Unleaded) LPG
- Retail 2.20 0.51 - Bottled 1.90 0.44
- Bulk Consumers * 1.85 0.43 - Bulk Consumers * 3.52 0.82
Diesel
- Retail 2.05 0.48 Note: Kuala Lumpur prices quoted
- Bulk Consumers * 1.60 0.37
Medium Fuel Oil 2.25 0.52 * Prices fluctuate from time to time based on contracts and
current crude oil market condition.
20 Utilities
Telecommunications Rates
Package and pricing
The package are terms ‘BIZ’ developed specially for businesses and associated numbers indicate the download speeds.
UniFi Business offers 3 packages, illustrated in below table :
Utilities 21
Telecommunications Rates
UniFi has launched BIZ30 (Dynamic IP) and BIZ50 (Dynamic IP) since 16th February 2011. Refer table below for package
details:
• Download / Upload up to 30Mbps • Download / Upload up to 50Mbps

Internet • Dynamic IP • Dynamic IP
• FLAT RATE 3sen/min to TM fixed lines • FLAT RATE 3sen/min to TM fixed lines
nationwide nationwide
Voice • FLAT RATE 12sen/min to all mobile and • FLAT RATE 12sen/min to all mobile and
other fixed lines nationwide other fixed lines nationwide
• Fax rates follow above call rates. • Fax rates follow above call rates.
• iTalk International Call (IDD) rates. • iTalk International Call (IDD) rates.
(International Call activation is upon (International Call activation is upon
request) request)
• Favourite 5 : • Favourite 5 :
• FREE to TM fixed lines nationwide • FREE to TM fixed lines nationwide
• 9sen/min to other numbers nationwide • 9sen/min to other numbers nationwide
• One time Installation Fee payable over 5 • One time Installation Fee payable over 5
FREE •
months (Waived for a limited period only)
WiFi Business Gateway •
months (Waived for a limited period only)
WiFi Business Gateway
• DECT Phone • DECT Phone
• Monthly Call up to RM 50 • Monthly Call up to RM 50
• 10GB Web Hosting with customised domain • 10GB Web Hosting with customised domain
(.com, .com.my, .net, .net.my, .org, .org.my) (.com, .com.my, .net, .net.my, .org, .org.my)
• 1 x TM WiFi ID • 1 x TM WiFi ID
• 2GB E-Mail with domain @unifi.my • 2GB E-Mail with domain @unifi.my
• 1 x Infoblast account • 1 x Infoblast account
• Allow to purchased 1 Fixed IP (RM200) • Allow to purchased 1 Fixed IP (RM200) or 5

Add-ons or 5 Fixed IP (RM300) Fixed IP (RM300)
22 Utilities
UNIFI Installation
FTTH Setup
• Voice for UniFi on FTTH will be served via
ONU
• IPTV & Internet (WiFi) only will be
delivered via RG/BG (with TR069
capability)
• Voice can be offered both via Existing
PSTN Infra and UniFi Infra. Voice served
from ONU will be given a new PSTN
number, while maintaining the existing
PSTN number on existing copper
• Installation time for fibre installation in
landed properties will take between 5-8
hours
• Refer diagram FTTH setup below:
VDSL2 Setup
• Voice for UniFi on VDSL2 will be served
via VDSL2 modem
• IPTV & Internet (WiFi) will be delivered via
RG (with TR069 capability)
• High rise buildings utilising Very High
Speed Digital Subscriber Line 2 (VDSL2)
technology will be between 2-3 hours to
install
• Refer diagram FTTH setup below:
Internal Setup
• Internal setup can be classified under
standard and optional installation
• The illustration below shows the
maximum cable length allows for internal
cabling purpose:
Standard Installation
• Standard installation is defined as the
normal installation process that is carried
out by TM or its Authorised Contractors
for UniFi service installation
• Standard installation are:
i. < 15m of fibre cable FTB - BTU
ii. < 15m of RJ45 cable BTU – RG – STB/
PC
iii. < 15m of RJ11 cable BTU – DECT
Phone
iv. < 30m Raceway (casing for wiring)
• The illustration below shows the
maximum cable length allows for internal
cabling purpose:
Utilities 23
UNIFI Installation
Optional Installation
• Optional installation refers to installation
activity that is not covered under the
scope of the standard installation
provided
• Optional installation are:

i. 1 unit (5metres) LAN Cable
= RM25/unit (US$5.85)
ii. 1 unit (5metres) Phone Cable
= RM15/unit (US$3.51)
iii. 1 unit (5metres) Raceway
= RM25/unit (US$5.85)
iv. 1 unit (5metres) Fibre Cable
= RM50/unit (US$11.70)
• The illustration below shows the optional
installation cabling purpose:
Multiple Line Installation

• Multiple Line installation are for customer
who request more than 2 voice line
• Equipments that provided for the
installation are:
i. Single Line Telephone (SLT) with 1 year
warranty
ii. DECT Phone with 1 year warranty
iii. Analog Telephone Adaptor (ATA) with
lifetime warranty
• The illustration below shows the multiple
line installation for cabling purpose:
Source : Telekom Malaysia (https://www.tm.com.my)
24 Utilities
Transportation Costs
Container Haulage Rates
Haulage base: Port Klang (North Port)
Haulage
Road Tolls FAF Total
Rates
Area 20’ & 40’ 16.19%

20’ & 40’
Period
(RM)
from 1st
(RM) June 2011 RM US$
PORT KLANG (Shah Alam) 533.00 19.80 86.29 639.09 149.67
PETALING JAYA (Sungai Way) 605.00 23.20 97.95 726.15 170.06
SELANGOR (Banting) 677.00 0.00 109.61 786.61 184.22
PERAK (Tanjung Malim) 1,515.00 59.80 245.28 1,820.08 426.23
PENANG (Butterworth/ Seberang Prai) 2,883.00 194.80 466.76 3,544.56 830.11
KEDAH (Kulim) 2,847.00 240.00 460.93 3,547.93 830.90
PERLIS (Kangar) 3,488.00 240.00 564.71 4,292.71 1,005.32
NEGERI SEMBILAN (Nilai) 1,162.00 56.40 188.13 1,406.53 329.40
MELAKA (Air Keroh Industrial Area) 1,762.00 103.40 285.27 2,150.67 503.67
KELANTAN (Kota Bharu) 3,963.00 197.80 641.61 4,802.41 1,124.69
PAHANG (Kuantan) 2,328.00 197.80 376.90 2,902.70 679.79
TERENGGANU (Kerteh) 2,782.00 197.80 450.41 3,430.21 803.33
JOHOR (Pasir Gudang) 2,818.00 211.00 456.23 3,485.23 816.21
Note: FAF - Fuel Adjustment Factor

*The hauliers rate mentioned is only average indicative rate obtained in 2011 before the implementation of the anti -competition
act. Haulier’s tariff is currently liberalized and is on willing buyer willing seller basis.
Source : The Hauliers
Ocean Freight Rates
Rates quoted are subject to:

• THL/THD/DOC and EDI
• BAF/ CAF/WAR RISK/ PEAK SEASON surcharges
• Changes based on market condition.
20-ft container 40-ft container

From Port Klang to :
US$ US$
AUSTRALIA (Main ports) 450 900
CHINA (Shanghai) 100 200
EUROPE (Main ports) 1,625 3,400
INDIA (Navasheva) 600 1,200
JAPAN (Main ports ) 400 800
KOREA (Pusan) 400 800
WEST MEDITERRANEAN (Main ports ) 2,000 4,100
NEW ZEALAND 950 1,900
SOUTH AFRICA 1,300 2,500
Transportation Costs 25
Courier Service Rates
Various Malaysian and international companies provide courier services in Malaysia.
Documents Merchandise
Max.
Destination
First 500 gm Next 500 gm First 500 gm Next 500 gm Weight
Country
Limit (kg)
RM US$ RM US$ RM US$ RM US$
Australia 60 14 15 3.5 75 18 14 3 20
Germany 70 16 20 5 100 23 19 4 23
Japan 47 11 12 3 64 15 15 3.5 30
UK 70 16 20 5 100 23 15 3.5 20
USA 65 15 20 5 100 23 20 5 No Limit
Source : Poslaju Malaysia (www.poslaju.com.my)
Air Cargo Rates
From Kuala Lumpur to:
Destination SCR* Minimum Rates/kg Destination SCR* Minimum Rates/kg

Country Item Weight Country Item Weight
No. (kg) RM US$ No. (kg) RM US$
AUSTRALIA USA
Perth Minimum 113.00 26.46 New York Minimum 165.00 38.64
Normal 16.40 3.84 Normal 30.89 7.23
45 13.00 3.04 45 24.89 5.83
250 11.08 6.81 100 24.50 5.74
500 10.46 2.45 200 22.88 5.36
300 20.95 4.91
Sydney Minimum 113.00 26.46 400 20.73 4.85
Normal 20.05 4.70 500 19.68 4.61
45 15.74 3.69 4314 300 18.45 4.32
250 12.19 2.85 4314 500 17.94 4.20
500 11.72 2.74 4314 1000 17.35 4.06
GERMANY 4416 100 18.11 4.24
4416 500 17.53 4.11
Cologne/ Minimum 150.00 35.13
4416 1000 15.99 3.74
Frankfurt Normal 33.07 7.74
Hamburg/ 45 25.95 6.08 West Coast Minimum 165.00 38.64
Stuttgart 250 15.36 3.60 Normal 29.24 6.84
45 23.08 5.41
JAPAN
100 22.88 5.36
Osaka/Tokyo Minimum 113.00 26.46 200 21.23 4.97
Normal 18.91 4.43 300 19.33 4.53
45 14.73 3.45 400 19.11 4.48
500 18.03 4.22
KOREA
4314 300 16.78 3.93
Seoul Minimum 113.00 26.46 4314 500 16.26 3.81
Normal 20.93 4.90 4314 1000 15.69 3.67
45 16.25 3.81 4416 100 16.53 3.87
UK 4416 300 16.14 3.78
4416 1000 14.02 3.28
London Minimum 150.00 35.13
Normal 35.63 8.34
45 27.87 6.53
250 15.68 3.67
*SCR=Specified Cargo Rates
Item No. 4314 - Electronic components (fabricated for electronic computers, auxiliary machines)
Item No. 4416 - Automobile radios, dictation machines, hearing aids, records, recording tape, recording wire, radios,
televisions, sound recording sets, electric appliances, lighting fixtures, enamelled wire, insulated wire,
telephone apparatus, telegraph apparatus, teletype apparatus, electronic tubes, semi-conductors.
Source: Quality Standards & Tariffs, MasKargo – www.maskargo.com
26 Transportation Costs
Living in Malaysia
Rented Accommodation (Furnished)
Prime Urban Residential

Area in Kuala Lumpur (per month)
RM US$
Houses
Bungalow 4,000 – 30,000 937 – 7,026
Double Semi-detached 2,200 – 20,000 515 – 4,684
Terrace 1,500 – 9,000 351 – 2,108
Apartments/Condominiums
1-bedroom 1,250 – 3,000 293 – 703
2-bedroom 1,200 – 5,000 281 – 1,171
3-bedroom 1,500 – 11,000 351– 2,576
Sources: Malaysian International Chamber of Commerce & Industry (MICCI)
Golf Club Membership
Course: 9, 18,27,36 holes
Club Fees RM US$

Corporate Membership (one nominee) 2,650 - 250,000 621 – 58,548
Monthly Subscription* 117 - 265 27.40 – 62.06
Green Fees
- Weekdays 100.70 - 318.00 23.58 – 74.47
- Weekends 169.60 - 477.00 39.72 – 111.71
* Excluding 6% government tax

Sources: Malaysian International Chamber of Commerce & Industry (MICCI)
International School Fees
There are more than 40 international schools registered with the Ministry of Education, Malaysia. These schools are located
in the federal territories of Kuala Lumpur and Labuan, and the states of Johor (Johor Bahru), Kelantan (Kota Bharu), Melaka
(Malacca), Negeri Sembilan (Mantin), Pahang (Kuantan), Penang (island), Perak (Ipoh), Sabah (Kota Kinabalu) and Sarawak
(Kuching).
The fees shown below are from a cross-section of the schools and are calculated for a whole year.
The International School of Kuala Lumpur (American Curriculum)
Registration Fee RM US$ Tuition Fee per annum RM US$

Application 1,100 260 Prep. Reception 45,990 10,770
Membership admission 50 11.71 Prep. Junior 61,880 14,492
Annual society subscription 20 4.68 Prep. Senior to Grade 5 73,530 17,220
Prep. Reception: Prep. Junior 3,330 780 Grade 6 – 8 84,030 19,679
Prep. Senior: Grade 1-12 37,740 8,838 Grade 9 – 12 93,050 21,792
Re-enrolment 6,120 1,433
Land & Building Fund 19,800 4,637
ESL support – elementary & mid 9,960 2,333
ESL support – high 10,970 2,569
Living in Malaysia 27
Garden International School, Kuala Lumpur (British Curriculum)

Application Fee 1,300 304 Nursery 13,380 3,133
Nursery & Reception (entering year 1) 10,000 2,342 Reception 15,805 3,701
Re-entry 2,000 468 Year 1 & 2 21,720 5,087
Registration fee 20,000 4,684 Year 3 & 4 24,150 5,656
Year 5 & 6
25,260 5,916
Year 7, 8 , 9
27,770 6,487
Year 10 & 11
29,110 6,817
Year 12 & 13
EAL Year 1 & 2 30,210 7,075
EAL Year 3 & 6 30,550 7,155
EAL Year 7,8 9 49,335 11,554
Technology Fee 32,020 7,499
Australian International School, Kuala Lumpur

Application fee 1,300 304 Reception (Age 5) 39,600 9,274
Admission fee 20,000 4,684 Foundation 45,600 10,679
Building levy per year 1,000 234 Year 1 48,100 11,265
Year 2 49,600 11,616
Year 3 52,100 12,201
Year 4 54,100 12,670
Year 6 61,600 14,426
Year 7 63,600 14,894
Year 8 65,600 15,363
Year 9 70,600 16,534
Year 10 73,100 17,119
Year 11 75,100 17,588
Year 12 75,100 17,588
Deutsche Schule, Kuala Lumpur (German Curriculum)

Membership Fee 300 70.26 Kindergarden 20,750 4,859
Kindergarten 4,500 1,054 Class 1 – 10 37,750 8,841
Class 1 – 12 6,000 1,405 Class 11 & 12 44,250 10,363
Loan Certificate (per family) 10,000 2,342
Deposit Fee (refundable) Note: The costs of school

Kindergarden 5,200 1,218 books will vary between
Class 1 – 10 9,450 2,213 RM500 (US$117) – RM1,500
Class 11 - 12 11,100 2,600 (US$351) per year
28 Living in Malaysia
Chinese Taipei School, Kuala Lumpur (Taiwan Curriculum)

Entrance Fee 3,000 703 Primary School
Building Fund 1,000 234 New Student (Taiwan) 8,560 2,005
Parent Association Fee 180 42.15 New Student (Other Countries) 10,960 2,567
Old Student (Taiwan) 4,560 1,068
Old Student (Other Countries) 6,690 1,568
Junior High School

New Student (Taiwan) 9,880 2,314
New Student (Other Countries) 12,280 2,876
Senior High School

New Student (Taiwan) 11,200 2,623
New Student (Other Countries) 13,600 3,185
Source: Malaysian International Chambers of Commerce and Industry (MICCI) – www.micci.com
Hotel Rates
Average published room rates in:
Single / Double
RM* US$*
Kuala Lumpur
5-Star Hotel 278.19 65.15
4-Star Hotel 218.47 51.16
3-Star Hotel 159.69 37.40
Penang
5-Star Hotel 223.71 52.39
4-Star Hotel 218.11 51.08
3-Star Hotel 134.36 31.47
*Inclusive of 10% service charge and 5% government tax.
Source: Malaysian Association of Hotels – www.hotels.org.my
Health Care
Average Consultation Fees charged by General Practitioners
(a) First visit/ Initial Consultation
Initial
Item
RM US$
Consultation only
Consultation with examination 35.00 – 125.00 8.19 – 29.27
Consultation with examination and treatment plan
Consultation after stipulated hours Up to 50% above the usual rate
House call or home visit Up to 100% above the usual rate
(b) Clinic without pharmaceutical services
Initial
Item
RM US$
Consultation only
Consultation with examination 35.00 – 145.00 8.19 – 33.96
Average Consultation Fees charged by Physicians, Paediatricians and Psychiatrists (Specialist Fee)
Initial Follow-up
Item
RM US$ RM US$
Consultation only
Consultation with examination 80.00 -235.00 18.74– 55.04 40.00 – 105.00 9.37 – 24.59
Source :Malaysian Medical Association – www.mma.org.my
Average Hospital Ward Charges
Per night
Category of Ward
RM* US$*
Single Bedded 230 – 280 53.86 – 65.57
2-Bedded 150 – 168 35.13 – 39.34
4-Bedded 95 – 118 22.25 – 27.63
* Room rates are subject to 5% Government Tax.

Source: Malaysian International Chambers of Commerce and Industry (MICCI) – www.micci.com
Domestic Help
Per month
Category of Ward
RM US$
Servant (foreign maid, full-time) From 750 From 176
Driver (basic) 1300 304
Public Transport
RM US$
Taxi Fares
On Meter (by kilometre) 3.00 0.70
- For the first 1 km 0.25 0.06
- For every subsequent 200m
Radiophone Charges
- For every taxi call 2.00 0.47
- All luggage placed in the boot free free
Bus & Rail Fares

RapidKL City Bus
Zone 1,2,3 & 4 1.00 – 3.00 0.23 – 0.70
Klang Valley Intergrated Rail Transit

(Services available only in Kuala Lumpur/Selangor)
Kelana Jaya Line 0.80 – 6.30 0.19 – 1.47
Ampang Line and Sri Petaling Line 0.80 – 7.10 0.19 – 1.66
KLIA Express (Standard Single Trip) 55.00 12.82
KL Monorail 0.90 – 6.30 0.21 – 1.47
Source : i) Land Public Transport Commission (SPAD) – www.spad.gov.my
ii) Syarikat Prasarana Negara Berhad (RapidKL) – www.prasarana.com.my
iii) KLIA Express - www.kliaekspres.com
Average Domestic Airfares

Selected Destinations from Kuala Lumpur:
Business Class Economy

Location
RM US$ RM US$
Penang 1,121 263 549 129
Langkawi 1,324 310 815 191
Johor Bahru 1,121 263 467 109
Kuantan 1,121 263 264 62
Terengganu 1,121 263 562 132
Kuching 2,076 486 1,444 338
Kota Kinabalu 1,674 392 887 208
Source : Malaysia Airlines System (MAS) – www.malaysiaairlines.com
Eating Out in Malaysia
Prices quoted are for the city of Kuala Lumpur and would generally be lower for other locations in Malaysia.
RM US$
A lunch at a food court 8 - 13 1.80 – 3.04
A lunch at a restaurant in a 5-star hotel 60 – 100 14.05 – 23.42
Burger King (Whopper®) ala carte 11.95 2.80
KFC (Snack plate) 13.85 3.24
Pizza (12-inch) 32.20 – 40.30 7.54 – 9.44
Sushi set meals 15.90 -21.90 3.72 – 5.13
Shopping in Kuala Lumpur
Kuala Lumpur is ranked as the best shopping city in Southeast Asia by Globe Shopper Index, cementing the capital city’s
position as a shopping paradise. It combined low prices with a good range of products in a large number of stores.
Product RM US$
A pair of New Balance shoes 179 - 499 41.92 – 117
100 ml of Bvlgari EDT for men 119 - 399 27.87 – 93.44
50 ml of Calvin Klien EDT for women 170 – 299 39.81 – 70.02
Nikon D3100 5,890 1,379
Samsung Galaxy S 5 2,799 - 2,999 656 - 702
Apple iPad Mini – WiFi & Cellular 1,699 - 2,699 398 - 632
Prices of Selected Consumer Items
Prices in supermarkets
Product RM US$
A can of Coke 1.29 0.30
A pack of cigarettes Marlboro (premium 20s) 17.00 3.98
A bottle of wine (Mid-Range) 50.00 11.71
A bottle of mineral water (1.5 litre) 2.85 0.67
A loaf of Fresh White bread (500g) 3.40 0.80
Non-dutiable Goods
The following are some of the goods available free duty in

Malaysia:
fountain pens, books, perfume, cosmetics, portable radios,

watches, cameras, video cameras, calculators, computers,
fishing equipment, golf clubs, tennis and badminton
racquets, medical equipment, manicure preparations, e.g.
nail polishers & varnishes, varnish removers, leather goods,
e.g. shoes, handbags, wallets, purses, suitcases, travelling
bags, briefcases.
Source: Royal Malaysian Customs - www.customs.gov.my
Useful Addresses
Relevant Organisations
Federation of Malaysian Manufacurers Inland Revenue Board Syarikat SESCO Berhad

Wisma FMM Level 15, Block 9 Sarawak Energy Berhad,
3, Persiaran Dagang Government Office Complex Menara Sarawak Energy,
PJU 9, Bandar Sri Damansara Jalan Duta, P.O. Box 11833 No. 1, The Isthmus,
52200 Kuala Lumpur, Malaysia 50758 Kuala Lumpur, Malaysia 93050 Kuching,
Tel : (603) 6286 7200 Tel : (603) 6209 1000 Sarawak, Malaysia
Fax: (603) 6274 1266 / 7288 Fax: (603) 6201 3372 Tel : (6082) 388 388
E-mail: [email protected] E-mail: [email protected] Fax: (6082) 341 063
Website: www.fmm.org.my Website: www.hasil.gov.my E-mail: corpcomm
@sarawakenergy.com.my
Companies Commission of Malaysia MAS kargo Website: www.sarawakenergy.com.my
(SSM) Malaysia Airlines Cargo Sdn. Bhd.
Menara SSM@Sentral 1M Floor, Zone C, Advanced Cargo Centre Telekom Malaysia Berhad
No. 7, Jalan Stesen Sentral 5 KLIA Free Commercial Zone Level 51, Menara Telekom (North Wing)
Kuala Lumpur Sentral Southern Support Zone Jalan Pantai Baru
50623 Kuala Lumpur Kuala Lumpur International Airport 50672 Kuala Lumpur, Malaysia
Malaysia 64000 Sepang Tel : (603) 2240 1211 / 1221 / 1225
Tel : (603)2299 4400 Selangor, Malaysia Fax: (603) 2283 2415 / 2284 8039
Hotline: (603) 2299 5500 Tel : (603) 8777 2037 E-mail: [email protected]
Fax : (603) 2299 4411 Fax: (603) 8783 3031 Website: www.t.m.com.my
E-mail: [email protected] E-mail: rafidahjunaida.roslan
Website: www.ssm.com.my @malaysiaairlines.com Royal Malaysian Customs
Website: www.maskargo.com Ministry of Finance Complex
Immigration Department of Malaysia No. 3, Persiaan Perdana, Precint 2,
(Ministry of Home Affairs) Malaysian Employers Federation (MEF) Federal Government Administration
Immigration Headquarters 3A06 - 3A07, Block A Centre
Level 1 – 7 (Podium Pusat Dagangan Phileo Damansara II 62596 Putrajaya, Malaysia
No. 15, Persiaran Perdana, Precint 2 No. 15, Jalan 16/11, Off Jalan Damansara Tel : (603) 7806 7200
Federal Government Administrative 46350 Petaling Jaya Fax: (603) 7806 7599
Centre Selangor, Malaysia E-mail: [email protected]
62550 Putrajaya, Malaysia Tel : (603) 7955 7778 Website: www.customs.gov.my
Tel : (603) 8880 1000 Fax: (603) 7956 6353 /
Fax: (603) 8880 1200 7955 6808 / 9008 Tenaga Nasional Berhad
E-mail: [email protected] E-mail: [email protected] 129, Jalan Bangsar
Website: www.imi.gov.my Website: www.mef.org.my 59200 Kuala Lumpur
Malaysia
Employees Provident Fund (EPF) MIMOS Berhad Tel : (603) 2296 5566
Headquarters Technology Park Malaysia Fax: (603) 2283 3686
Bangunan KWSP, Jalan Raja Laut 57000 Kuala Lumpur, Malaysia E-mail: [email protected]
50350 Kuala Lumpur, Malaysia Tel : (603) 8995 5000 / 5150 Website: www.tnb.com.my
Tel : (603) 8922 6000 Fax: (603) 8996 2755
Fax: (603) 89226222 E-mail: [email protected] Sabah Electricity Sdn. Bhd.
E-mail: [email protected] Website: www.mimos.my Wisma SESB
Website: www.kwsp.gov.my Jalan Tunku Abdul Rahman
Ministry of Energy, Green Technology 88673 Kota Kinabalu
Indah Water Konsortium Sdn. Bhd. and Water Sabah, Malaysia
No.44, Jalan Dungun,Damansara Block E4/5 Parcel E Tel : (6088) 282 699
Heights,50490,Kuala Lumpur Federal Government Administration Fax: (6088) 223320
Tel : (603) 2780 1100 Centre E-mail: [email protected]
Fax: (603) 2780 1101 62668 Putrajaya, Malaysia Website: www.sesb.com.my
E-mail: [email protected] Tel : (603) 8000 8000
Website: www.iwk.com.my Fax: (603) 8889 3712 Social Security Organisation (SOCSO)
E-mail: [email protected] Headquarters
Kualiti Khidmat Alam Sdn. Bhd. Website: kettha.gov.my Menara PERKESO
15th Floor, Menara 2 281 Jalan Ampang
Faber Towers, Taman Desa Malaysian International Chamber of 50538 Kuala Lumpur, Malaysia
Jalan Kelang Lama Commerce and Industry (MICCI) Tel : (603) 4264 5000 / 5755
58100 Kuala Lumpur, Malaysia C-8-8, Block C, Plaza Mont’ Kiara Fax: (603) 4256 7798
Tel : (603) 7966 4000 2, Jalan Kiara, Mont’ Kiara E-mail: [email protected]
Fax: (603) 7966 4147 50480 Kuala Lumpur, Malaysia Website: www.perkeso.gov.my
E-mail: [email protected] Tel : (603) 6201 7708
Website: www.kualitialam.com Fax: (603) 6201 7705
E-mail: [email protected]
Website: www.micci.com
Useful Addresses 33
MIDA State Offices
JOHOR PERAK
Malaysian Investment Development Authority Malaysian Investment Development Authority
No.5, Level 13 Level 4, Perak Techno Trade Centre (PTTC)
Menara Tabung Haji Bandar Meru Raya
Jalan Ayer Molek Off Jalan Jelapang
80000 Johor Bahru P.O.Box 210, 30720 Ipoh
Johor Darul Ta’zim Perak Darul Ridzuan
Malaysia Malaysia
Tel : (607) 224 5500 / 226 5057 Tel : (605) 5269 962 / 961
Fax: (607) 224 2360 Fax: (605) 5279 960
E-mail: [email protected] E-mail: [email protected]
KEDAH & PERLIS PULAU PINANG

Malaysian Investment Development Authority Malaysian Investment Development Authority
Level 4, East Wing Unit 14.01, 14th Floor, Menara Boustead Penang
No. 88, Menara Bina Darulaman Berhad 39, Jalan Sultan Ahmad Shah
Lebuhraya Darulaman 10050 Pulau Pinang
05100 Alor Setar Malaysia
Kedah Darul Aman Tel : (604) 228 0575
Malaysia Fax: (604) 228 0327
Tel : (604) 731 3978 E-mail: [email protected]
Fax: (604) 731 2439
E-mail: [email protected] SABAH
Malaysian Investment Development Authority
KELANTAN Lot D9.4 & D9.5, 9th Floor
Malaysian Investment Development Authority Block D, Bangunan KWSP
Level 5-C, Menara Pejabat Kelantan Trade Centre Karamunsing
Jalan Bayam 88100 Kota Kinabalu
15200 Kota Bharu Sabah
Kelantan Darul Naim Malaysia
Malaysia Tel : (6088) 211 411 / 230 411
Tel : (609) 748 3151 Fax: (6088) 211 412
Fax: (609) 744 7294 E-mail: [email protected]
SARAWAK
MELAKA Malaysian Investment Development Authority
Malaysian Investment Development Authority Room 404, 4th Floor
Level 3, Menara MITC Bangunan Bank Negara
Kompleks MITC No. 147, Jalan Satok
Jalan Konvensyen P.O. Box 716
75450 Ayer Keroh 93714 Kuching
Melaka Sarawak, Malaysia
Malaysia Tel : (6082) 254 251 / 237 484
Tel : (606) 232 2877 Fax: (6082) 252 375
SELANGOR
NEGERI SEMBILAN Malaysian Investment Development Authority
Malaysian Investment Development Authority Level 22, Wisma MBSA
Suite 13.01 & 13.02,13th Floor Persiaran Perbandaran
Menara MAA 40000 Shah Alam
70200 Seremban Selangor, Malaysia
Negeri Sembilan Tel : (603) 5518 4260
Malaysia Fax: (603) 5513 5392
Fax: (606) 762 7879
E-mail: [email protected] TERENGGANU
PAHANG Level 5, Menara Yayasan Islam Terengganu
Malaysian Investment Development Authority Jalan Sultan Omar
Suite 3, 11th Floor 20300 Kuala Terengganu
Kompleks Teruntum Terengganu, Malaysia
P.O. Box 178 Tel : (609) 622 7200
25720 Kuantan Fax: (609) 623 2260
Pahang Darul Makmur E-mail: [email protected]
Malaysia
Tel : (609) 513 7334
Fax: (609) 513 7333
34 Useful Addresses
MIDA’s Worldwide Network
Headquarters

MIDA Sentral
No.5, Jalan Stesen Sentral 5
Kuala Lumpur Sentral
50470 Kuala Lumpur, Malaysia
Tel : (603) 2267 3633
Fax: (603) 2274 7970
Website: www.mida.gov.my
ASIA PACIFIC JAPAN
Tokyo
AUSTRALIA Director
Consul (Investment) Malaysian Investment Development Authority
Consulate of Malaysia 32F, Shiroyama Trust Tower
Level 6, 16 Spring Street 4-3-1, Toranomon, Minato-ku
Sydney N.S.W. 2000 Tokyo 105-6032, Japan
Australia Tel : (813) 5777 8808
Tel : (6102) 9251 1933 Fax: (813) 5777 8809
E-mail: [email protected] Website: [email protected]
CHINA Osaka
Shanghai Director
Consul (Investment) Malaysian Investment Development Authority
Consulate General of Malaysia Mainichi Intecio 18F
Units 807-809, Level 8 3-4-5 Umeda, Kita-ku
Shanghai Kerry Centre Osaka 530-0001, Japan
No. 1515, Nanjing Road (West) Tel : (816) 6451 6661
Shanghai, 200040, Fax: (816) 6451 6626
People’s Republic of China E-mail: [email protected]
Tel : (8621) 6289 4547
Fax: (8621) 6279 4009 REPUBLIC OF KOREA
E-mail: [email protected] Counsellor (Investment)
Embassy of Malaysia (Malaysian Trade and Investment Centre)
Guangzhou Level 17, Standard Chartered Bank Korea Limited Building
Director 47, Jongro, Jongro-gu,
Malaysian Investment Development Authority Seoul 110-702, Republic of Korea
Unit 1804B-05 Tel : (822) 733 6130 / 6131
CITIC Plaza Office Tower Fax: (822) 733 6132
233 Tianhe Be Road Guangzhou E-mail: [email protected]
510610, People’s Republic Of China
Tel : (8620) 8752 0739 SINGAPORE
Fax: (8620) 8752 0753 Director
E-mail : [email protected] Malaysian Investment Development Authority
No. 7, Temasek Boulevard
Beijing 26 – 01, Suntec Tower One
Counselor (Investment)/Director Singapore 038987
Embassy of Malaysia (Investment Section) Tel : (65) 6835 9326 / 9580 / 7069
Malaysian Investment Development Authority Fax: (65) 6835 7926
Unit C,12th Floor, Tower A, Gateway Plaza E-mail: [email protected]
No.18 Xiaguangli, East Third Ring North Road
Choayang District, 100600 Beijing TAIWAN
People’s Republic Of China Director (Investment)
Tel : (8610) 8440 0071/0072 Malaysian Friendship & Trade Centre
Fax: (8610) 8440 0076 Malaysian Investment Development Authority
E-mail : [email protected] 12th Floor, Suite A, Hung Kuo Building
No.167, Tun Hua North Road
INDIA Taipei, 105, Taiwan
Consul (Investment) Tel : (8862) 2718 6094/886 /2713 5020
Consulate General of Malaysia (Investment Section) Fax: (8862) 2514 7581
81 & 87, 8th Floor E-mail: [email protected]
3rd North Avenue, Maker Maxity
Bandra Kurla Complex, Bandra (E) UNITED ARAB EMIRATES
Mumbai 400051, India Consul (Investment)
Tel: (9122) 2659 1155/ 1156 Consulate General of Malaysia (Investment Section)
Fax: (9122) 2659 1154 Unit 2205, 22nd Floor, Tower A
E-mail : [email protected] Business Central Tower, Dubai Media City
P.O Box 502876
Dubai
United Arab Emirates
Tel : (9714) 4343 696 / 697
Fax: (9714) 4343 698
Useful Addresses 35
MIDA’s Worldwide Network
EUROPE ITALY
Consul (Investment)
FRANCE Consulate of Malaysia (Investment Section)
Director 2nd Floor, Via Albricci 9
Malaysian Investment Development Authority 20122 Milan (MI)
42 Avenue Kleber Italy
75116 Paris Tel : (3902) 8909 382 4
France Fax: (3902) 8909 545 418
Tel : (331) 4727 3689 / 6696 E-mail: [email protected]
Fax: (331) 4755 6375
E-mail: [email protected] SWEDEN
Economic Counsellor
GERMANY Embassy of Malaysia
Frankfurt Karlavaegen 37
Consul Investment P.O. Box 26053
Consulate General of Malaysia S-10041 Stockholm
(Investment Section) Sweden
Level 17, Kastor Tel : (468) 791 7942
Platz der Einheit 1 Fax: (468) 791 8761
60327 Frankfurt am Main E-mail: [email protected]
Germany
Tel : (4969) 7680 7080 UNITED KINGDOM
Fax: (4969) 7680 708-20 Director
E-mail: [email protected] Malaysian Investment Development Authority
17, Curzon Street
Munich London W1J 5HR
Director United Kingdom
Malaysian Investment Development Authority Tel : (4420) 7493 0616
6th Floor, Bürkleinhaus Fax: (4420) 7493 8804
Bürkleinstrasse 10 E-mail: [email protected]
80538 Munich
Germany
Tel : (4989) 2030 0430
Fax: (4989) 2030 0431-5
E-mail : [email protected]
UNITED STATE OF AMERICA LOS ANGELES

Consul (Investment)
BOSTON Consulate General of Malaysia (Investment Section)
Director Malaysian Investment Development Authority
Malaysian Investment Development Authority 777, South Figueroa, Suite 600
One International Place, Suite 1400 Los Angeles, CA 90071
Boston, MA 02110 United States of America
United States of America Tel : (1213) 955 9183
Tel : (1617) 535 7530 Fax: (1213) 955 9878
SAN JOSE
Director
CHICAGO Malaysian Investment Development Authority
Director 226 Airport Parkway, Suite 480
Malaysian Investment Development Authoriy San Jose, CA 95110
John Hancock Center, Suite 1515 United States of America
875 North Michigan Avenue Tel : (1408) 392 0617 / 8
Chicago, IL 60611 Fax: (1408) 392 0619
Fax: (1312) 787 4769
E-mail: [email protected] NEW YORK
Consul (Investment)
HOUSTON Consulate General of Malaysia
Director (Investment Section)
Malaysian Investment Development Authority 313 East, 43rd Street
6th Floor, Suite 630 New York, NY 10017
Lakes on Post Oak United States of America
3050 Post Oak Boulevard Tel : (1212) 687 2491
Houston, TX 77056 Fax: (1212) 490 8450
United States of America E-mail: [email protected]
Tel : (1713) 979 5170
Fax: (1713) 979 5177 / 78
36 Useful Addresses
Published by:
MIDA Sentral
No.5, Jalan Stesen Sentral 5
Kuala Lumpur Sentral
50470 Kuala Lumpur, Malaysia
Tel : (603) 2267 3633
Fax : (603) 2274 7970
E-mail : [email protected]
Website : www.mida.gov.my

MIDA - Malaysia - Cost of Doing Business

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MALAYSIA

Malaysia: Your Profit Centre in Asia

MALAYSIAN INVESTMENT DEVELOPMEMNT AUTHORITY

The Malaysian Investment Development Authority

To view exchange rates of the

Disclaimer: Although every effort has

2 Costs of Doing Business in Malaysia

TAXATION IN MALAYSIA 6 LIVING IN MALAYSIA 27

Costs of Doing Business in Malaysia 3

Main fees to be paid to the Companies Commission of Malaysia (SSM)

Rental Rates for Prime O ce Space

Source: CBRE / WTW Research, May 2017

Cost of Industrial Land* Cost of Ready-Built Factory*

Source : MIDA States

The tax rates for YA 2016 are as follows:

Petroleum Income Tax

Personal Income Tax

Non-resident individuals (not entitled to any personal reliefs) 28%

Sources: Inland Revenue Board – www.hasil.org.my

Source : Royal Custom Malaysia – www.customs.gov.my

Goods Duty Rate

• Intoxicating liquor RM60.00 (US$14.05) per 100% vol

• Cigarettes RM0.40 (US$0.09) per stick

Rates of Capital Allowances

Capital allowances are given on qualifying capital expenditure. Initial allowances

Capital Expenditure Initial Allowance Annual Allowance

Minimum Conditions of Employment

Minimum Wages Order 2016

Minimum Retirement Age Act 2012

Human Resources - Statutory Contributions

Minimum of 8% of the employees’ monthly Minimum of 4% of the employees’

under SOCSO. Contribution will be capped at monthly remuneration of RM4,000.00 (US$937).

Source : Social Security Organisation (SOCSO) – www.perkeso.gov.my

• Improving the eﬃciency of labour market to accelerate economic growth;

and value of HRDF programmes and initiatives.

PSMB Act 2001

Sectors covered under PSMB Act 2001:

• ELIGIBILITY CRITERIA FOR REGISTRATION

• MANDATORY (1% Levy)

Malaysian employers with 10 Malaysian Employees and above

• VOLUNTARY (0.5% Levy)

Malaysian employers with 5 to 9 Malaysian Employees

Source: Pembangunan Sumber Manusia Berhad (PSMB) – www.hrdf.com.my

No. Types of Passes Payments of Fees

Salaries of Executives in the Manufacturing Sector

Source: MEF Salary Survey for Executives 2016 – www.mef.org.my

Accounts Clerk IT Supervisor 1,241 2,703 291 633

General Clerk 1,096 2,813 256 659

Receptionist/Telephone Operator 1,265 2,379 296 556

IT Supervisor 2,519 4,433 590 1,038

IT Clerk 1,286 2,907 301 681

Chargeman (Medium Pressure) 2,017 3,757 472 879

Production Supervisor 2,123 4,265 497 999

Machinist 1,311 2,816 307 602

Line Leader 1,286 2,570 301 602

Services Technician 1,522 3,067 356 718

Technician (General) 1,396 3,115 327 730

Boiler man 1,991 3,619 466 848

Wireman/Welder 1,453 2,460 340 576