馬來西亞投資小知識 Malaysia Investment Key Facts 最低薪資 Minimum Wage USD 294 (NTD 8,820) 社會保險(雇主) Social Security (Co.) 14.9% 企業所得稅 Corporate Income Tax 24% 最高個人所得稅 (Max) Personal Income Tax 30% 增值稅 VAT/GST 5%-10%* 暫扣繳稅 Withholding Tax 0% * Sales Tax銷售稅: 5% / 10% ,Service Tax服務稅: 6%