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Imposition of Cukai Makmur

Updated: May 2


Budget 2022 Highlights - Imposition of Cukai Makmur - PDF

96. Budget 2022 Highlights - Imposition of Cukai Makmur
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1. To aid the affected parties, effective from the year of assessment 2022 a one-time special tax is known as Cukai Makmur be placed on companies other than MSMEs that generate substantial profits during the COVID-19 pandemic period, It is proposed that: 👉 The first RM100 million of chargeable income is taxed at a rate of 24%, 👉 while the remaining chargeable income is taxed at a rate of 33%. 2. Note that the Cukai Makmur is based on chargeable income and not on the net profit or turnover of the Company.

🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 为了帮助受影响的各方,从 2022 年的课税年开始,对新冠肺炎疫情期间产生大量利润的非微型、小型和中型 [Non-MSMEs] 企业征收一次性特别税,即繁荣税 [Cukai Makmur],建议: 👉 首批1亿令吉的课税收入,将照旧按24%的税率征税; 👉 而其余的可是收入,则按33%的税率征税。


2. 注意,繁荣税是以课税收入 [chargeable income]为基础,而非以按照企业的净利或营业额征收












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