Taxes and Utilities

Setting Up Home Utilities

When you move into your rental property, you'll need to get your essential services up and running. In most condo rentals, water is included in the monthly maintenance fees paid by the landlord.

• Electricity: The sole provider in Peninsular Malaysia is Tenaga Nasional Berhad (TNB). The account is usually kept in the landlord's name. You will receive a monthly bill which can be paid online, via the MyTNB app, or at various payment kiosks.
• Internet: This is almost always arranged by the tenant. The main fibre broadband providers are TIME, Unifi, and Maxis. TIME is often preferred in condos for its speed and reliability, but its coverage is limited to high-rise buildings. Check which providers are available in your building before signing up.
• Mobile Phone: See our separate guide on getting a SIM card.

Understanding Income Tax

As a working expatriate in Malaysia, you are subject to income tax. The system is managed by the Inland Revenue Board of Malaysia (LHDN).

- **Tax Residency:** Your tax rate depends on your residency status. You are generally considered a tax resident if you are physically present in Malaysia for 182 days or more in a calendar year.
- **Tax Rates:** Tax residents are taxed at a progressive scale (0% to 30%), while non-residents are typically taxed at a flat rate of 30%.
- **Filing:** The tax year is the calendar year (Jan 1 - Dec 31). You must file your tax return online by April 30th of the following year.
- **Employer's Role:** Your employer will usually handle the registration with the LHDN and make monthly tax deductions (known as 'Potongan Cukai Bulanan' or PCB) from your salary.