Guides for landlords
Rental property owners in Malaysia must declare rental income to LHDN, pay assessment tax (cukai taksiran) to the local authority, stamp the tenancy agreement, and hold tenant deposits with clear records. This page collects UrusPro's guides on each one, with official sources and the date each source was read.
What should you check before accepting guests?
What taxes do rental property owners pay?
How is rental income taxed in Malaysia?
Business or not, what can be deducted, which form and the deadlines.
Rental income tax
Rent is declared to LHDN, and allowable expenses are deducted first.
Assessment tax
The property tax an owner pays to the local authority.
Operating expenses
The costs of running a unit, and why receipts must be kept.
What should a tenancy agreement include?
How much stamp duty is due on a tenancy agreement?
Rates since 2025, how to self-stamp on MyTax, the deadline and penalties.
Tenancy agreement
Contract between owner and tenant: term, rent, deposit and duties.
Stamp duty
Duty on a tenancy agreement, assessed and paid through LHDN.
Sublet
Letting on a unit you rent yourself, and the permission it needs.
How do you manage deposits and tenant records?
What are a landlord's and homestay host's PDPA obligations?
IC copies, CCTV, retention periods, JPDP registration and the 2024 amendments.
How much deposit can a landlord ask for and when must it be returned?
No legal limit, market practice, deductions and how to claim it back.
Security deposit
Money held by the owner as security, and when it must be returned.
Credit note
How to correct an invoice already issued without deleting it.
Register tenants and issue monthly bills
Steps in UrusPro to record tenants and bill them each month.
Read reports and export as CSV
Export income and expense records for accounts or tax.
How much does your rental property really earn?
Frequently asked questions about the guides
- Who writes these guides?
- The UrusPro team. The guides explain an owner's concepts and responsibilities in general terms, and are not tax or legal advice for your situation.
- Do the guides state tax and duty rates?
- Yes. Each guide states rates together with the official source and the date that source was read, so you can check them yourself. Glossary pages only name the government body that sets the rate.
- Where do I check rental income tax and stamp duty?
- Both are administered by the Inland Revenue Board (LHDN). Assessment tax is paid to the city, municipal or district council where your property is located.
- Can UrusPro help with records for tax?
- UrusPro records the rent, bills and expenses for each unit and can export them as CSV. It does not calculate or file your tax.