Does a new company automatically get an income tax number from LHDN after SSM registration?
Yes, if the company was registered online with SSM through the MyCoID portal. LHDN says a company TIN is registered automatically for such newly incorporated companies. Otherwise, from 1 January 2024 registration is online through e-Daftar on MyTax.
LHDN's company tax file registration page gives the current rule.
Automatic route: a company tax identification number (TIN, starting with C) is automatically registered for newly incorporated local or foreign companies that registered online with the Companies Commission of Malaysia (SSM) through the MyCoID portal.
Otherwise: from 1 January 2024 an application for a company TIN must be made online through e-Daftar on the MyTax portal. LHDN asks for documents such as the SSM notice of registration, the certificate of incorporation and a recent company profile.
Who registers: LHDN says the person managing the company is responsible for registering the tax file once the company starts operations, and dormant companies or those not yet trading must also register and file returns.
What to do after incorporation:
- Check on MyTax that a TIN exists for the SSM number.
- If not, apply through e-Daftar.
- Set up MyTax access for directors or a tax agent.
The TIN also matters for e-invoicing. Employer registration (E number) and SST registration are separate steps, depending on what the company does.
Legal basis
- Income Tax Act 1967, s.77A
Sources
Applies to YA 2026 · Last reviewed 29 October 2026
General information for business owners, not legal, tax or professional advice. Rules change, so check the sources or ask a licensed professional before you act.
Related questions
- How do I register as an employer with LHDN and get an E number?Register as an employer on MyTax to get an employer number (the E number). It is used to pay monthly PCB, file Form E with CP8D, and notify LHDN of new employees within 30 days of them starting.
- What is the corporate tax rate for a small company in Malaysia?A Malaysian resident company normally pays 24% income tax. A company that meets the SME conditions pays 15% on the first RM150,000 of chargeable income, 17% on the next RM450,000 (up to RM600,000), and 24% on anything above that.
- What conditions must my company meet to get the SME tax rates in Malaysia?To use the lower 15%/17% rates, the company must be resident, have ordinary paid-up capital of RM2.5 million or less, and gross business income of RM50 million or less. It must also pass the related-company test and, from YA 2024, a foreign-ownership test.
- Can a company with foreign shareholders still get the SME tax rate in Malaysia?Only if foreign ownership stays at 20% or below. The SME rates also need paid-up ordinary capital of RM2.5 million or less and gross business income of RM50 million or less. If more than 20% of the ordinary capital is held, directly or indirectly, by foreign companies or non-citizen individuals at the start of the basis period, all income is taxed at 24%.
- Does a dormant company with no income still have to file a tax return in Malaysia?Yes. LHDN says companies that are dormant or have not started business must still register a tax file and file returns. A nil return tells LHDN there is no taxable income, and failing to file can be an offence even when no tax is due.