MIDA Malaysia Cost of Doing Business

MALAYSIA
COSTS OF DOING
BUSINESS
Malaysia: Your Profit Centre in Asia
Objective
Objective
The objective of this brochure is to enable investors to make a preliminary assessment of the major
costsobjective
involvedof
inthis
doing
business
in Malaysia.
Investors
more specific
detailsofcan
The
brochure
is to
enable investors
to who
makerequire
a preliminary
assessment
thecontact
major costs
MIDA headquarters
in Kualain
Lumpur
or the
nearestwho
MIDA
overseas
or specific
state offices
forcan
further
advice
involved
in doing business
Malaysia.
Investors
require
more
details
contact
MIDAs
and assistance.
headquarters
in Kuala Lumpur or the nearest MIDA overseas or state offices for further advice and assistance.
Published by:
The Malaysian Investment Development
Authority (MIDA) is the governments
principal agency for the promotion and
coordination of industrial development in
Malaysia. If you are interested in setting up a
manufacturing or manufacturing related
services project in Malaysia, do contact MIDA
for more information as well as assistance in
planning your business trip.
Website : www.mida.gov.my
One Ringgit Malaysia (RM) is divided into 100

sen. Currently, the Ringgit exchange rate
operates on a managed-float regime against
a trade-weighted basket of currencies. In this
brochure, costs quoted in US Dollar are
conversions based on US$1 = RM3.2
In cooperation with:
Average lending rates (ALR):

Commercial banks - 4.47% (as at May 2014)
The Federation of Malaysian Manufacturers

(FMM) is Malaysias premier and largest private
sector economic organisation representing
over 2,500 manufacturing and industrial
service companies of varying sizes. Established
in 1968, FMM has led Malaysian manufacturers
in spearheading the countrys growth.
Website : www.fmm.org.my
Source:
Bank Negara Malaysia www.bnm.gov.my
To view exchange rates of the major foreign

currencies, please visit the Bank Negara
Malaysias website.
Disclaimer: Although every effort has been made to

verify the accuracy of the information contained in
this brochure, MIDA will not be held responsible for
any damage or loss suffered by any person or
company arising from the use of this information.
2014
The Malaysian International Chamber of
Commerce and Industry (MICCI) represents
the majority of international corporations
currently operating in Malaysia. It aims to
promote, protect, facilitate free enterprise
and in particular the interests of the
international investment community at
present and potentially involved in trade and
commerce in Malaysia. Founded in 1837, the
MICCI is the oldest private sector business
organisation in Malaysia.
Website : www.micci.com
Malaisie : Cots Dimplantation
Costs of Doing Business in Malaysia
Contents
STARTING A BUSINESS
Main Fees to be Paid to the Companies

Commission of Malaysia
Average Cost for Companys Services
Rental Rates for Prime Office Space
Costs of Industrial Land & Factory
Building
TAXATION IN MALAYSIA
Minimum Conditions of Employment

Statutory Contributions
Employment of Expatriates
Wage Rates
UTILITIES
Company Tax
Petroleum Income Tax
Personal Income Tax
Withholding Tax
Sales Tax
Service Tax
Excise Duty
Rates of Capital Allowances
HUMAN RESOURCES
11
TRANSPORTATION COSTS
Container Haulage Rates

Ocean Freight Rates
Courier Service Rates
Air Cargo Rates
LIVING IN MALAYSIA
25
Rented Accommodation
Golf Club Membership
International School Fees
Hotel Rates
Health Care
Domestic Help
Public Transport
Average Domestic Airfares
Eating Out in Malaysia
Shopping in Kuala Lumpur
Prices of Selected Consumer Items
Non-dutiable Goods
USEFUL ADDRESSES
23
31
Relevant Organisations
MIDA State Offices
MIDAs Worldwide Network
Electricity Rates
Water Rates
Sewerage Rates
Schedule Waste Treatment Rates
Gas and Fuel Costs
Telecommunications Rates
Internet Services
Starting a Business
Companies doing business in Malaysia must register with the Companies Commission of Malaysia
(SSM) under the Companies Act, 1965.
Main fees to be paid to the Companies Commission of Malaysia (SSM)
Reservation of a name
For registration of a company, fees range according to
nominal share capital, e.g:
Up to RM400,000
RM400,001 RM500,000
RM500,001 RM1,000,000
RM1,000,001 RM5,000,000
RM5,000,001 RM10,000,000
RM10,000,001 RM25,000,000
RM25,000,001 RM50,000,000
RM50,000,001 RM100,000,000
Exceeding RM100 million
30
1,000
3,000
5,000
8,000
10,000
20,000
40,000
50,000
70,000
313
938
1,563
2,500
3,125
6,250
12,500
15,625
21,875
1,000
3,500
313
1,094
Average Cost for Companys Secretarial Services
Incorporation of a Sdn. Bhd. (private limited company)

Incorporation of a Bhd. (public limited company)
Note: For the full range of fees, please go to SSMs website at www. ssm.com.my
Source: Companies Act, 1965 (Act 125) & subsidiary legislation.
Location
Alor Setar, Kedah
Georgetown, Pulau Pinang
Ipoh, Perak
Kuala Lumpur*
Petaling Jaya, Selangor
Seremban, Negeri Sembilan
Melaka
Johor Bahru, Johor
Kuantan, Pahang
Kuala Terengganu, Terengganu
Kota Bharu, Kelantan
Kota Kinabalu, Sabah
Kuching, Sarawak
The rental above are gross rentals per sq. metre per month inclusive of service charge.
* Rental excludes Petronas Twin Towers
Source: CH Williams, Talhar & Wong
16.15 21.50
27.00 35.50
16.00 22.00
64.60 102.25*
48.50 59.20
16.00 27.00
10.70 27.00
30.15 37.70
18.00 30.00
21.50 27.00
10.70 27.00
21.50 - 26.90
30.15 32.30
5.05 6.72
8.44 11.09
5.00 6.88
20.19 31.95*
15.16 18.50
5.00 8.44
3.34 8.44
9.42 11.78
5.63 9.38
6.72 8.44
3.34 8.44
6.72 8.41
9.42 10.09
Cost of Industrial Land and Factory Building

Cost of Industrial Land *
Location
Perlis
Kedah
(PKNK)
Kedah
(KHTP)
Penang
Perak
Selangor
Negeri
Sembilan
Melaka
Quit Rent
(per Annum)
Selling Price
(per ft 2 )
RM100 per 100m

US$31.25 per 100m
RM1.72 m
US$0.54 m
RM3,000 per ha.
US$938.00 per ha.
RM10.00 - 15.00
US$3.13 - 4.69
RM 5.00-30.00
US$1.56-9.40
RM 30.00
US$9.40
Island
RM66.89
US$20.90
RM1.29 (US$0.40) m
minimum RM300.00
(US$93.75) per lot (Town Land)
Mainland
RM35.00
US$10.94
RM5.00 - 17.00
US$1.56 - 5.31
RM8.50 - 90.00
US$2.66 - 28.13
RM6.00 - 30.00
US$1.88 - 9.40
RM1.08 (US$0.34) m
minimum RM150.00
(US$46.88) per lot
RM3,000 per ha.
US$938.00 per ha.
RM2,700 - RM24,000 per ha.
US$844.00 - US$7,500 per ha.
RM1,976.84 - RM7,700.00 per ha.
US$617.76 - US$2,406.30 per ha.
RM15.00 - 30.00
US$4.69 - 9.40
RM60 - RM180 per 100m

US$18.75 - US$56.25 per 100m
Cost of Ready-Built Factory *

Annual Assessment
Rate
(% of property value)
8 - 10
8 - 12
8
Selling Price
(per ft 2 of floor area)
Rental
(per ft 2 per month)
RM100 - RM150
US$31.25 - US$46.88
RM50.00 - RM70.00
US$15.62 - US$21.88
RM0.50 - RM1.20
US$0.16 - US$0.38
RM0.50 - RM0.70
US$0.16 - US$0.22
RM2.00
US$0.63
Island
RM1.50 - RM3.53
US$0.47 - US$1.10
Not applicable
Island
13.5
Island
RM168.00 - RM400.00
US$52.50 - US$125.00
Mainland
10
Mainland
RM141.00 - RM330.00
US$44.10 - US$103.12
RM97 - RM115
US$30.31 - US$35.94
RM70.00 - RM500.00
US$21.88 - US$156.30
RM74.00 - RM306.00
US$23.13 - US$95.63
Mainland
RM0.70 - RM1.70
US$0.22 - US$0.53
RM0.50 - RM0.70
US$0.16 - US$0.22
RM1.10 - RM3.00
US$0.34 - US$0.94
RM0.90 - RM2.00
US$0.28 - US$0.63
Building
7.7 - 13.2
Vacant Land
2.5 - 13.2
RM108.49 - RM171.00
US$33.90 - US$53.44
RM0.63 - RM0.78
US$0.20 - US$0.24
16
8 - 13
8 - 13
Light Industry: RM1,600 per ha.

US$500 per ha.
RM8.00 - 50.00
US$2.50 - 15.63
Medium Industry: RM2,100 per ha.

US$656.30 per ha.
0.33 - 1.0
RM140.00 - RM400.00
US$43.75 - US$125.00
RM1.20 - RM3.00
US$0.38 - US$0.94
Pahang
RM16.00 - 20.00
US$5.00 - 6.25
7-9
RM50.00 - RM127.00
US$15.63 - US$39.69
RM0.40 - RM0.60
US$0.13 - US$0.19
Terengganu
RM2.00 - 60.00
US$0.63 - 18.80
Heavy Industry: RM2,400 per ha.

US$750.00 per ha.
2 ha. RM15.00 per 100m
US$4.70 per 100m
> 2 ha. RM10.00 per 100m
US$3.13 per 100m
RM8 - RM20 per 100m
US$2.50 - US$6.25 per 100m
5 - 10
RM60.00 - RM99.00
US$18.80 - US$30.94
RM0.40 - RM0.65
US$0.13 - US$0.20
Kelantan
RM12.00
US$3.80
RM1,000.00 per ha.

US$312.50 per ha.
5 - 12
RM75.00
US$23.44
RM0.35 -RM 0.45

US$0.11 - US$0.14
Sabah
- KKIP
- POIC
RM28.00 - 30.00
US$8.75 - 9.38
RM18.00
US$5.63
1% of market value
9 - 15
RM 145.00
US$45.31
RM1.40
US$ 0.44
Sarawak
RM2.50 - 10.00
US$0.78 - 3.13
RM0.04 - RM219,023.00 per ha.

US$0.01 - US$68,444.69 per ha.
Unit Semi Detached

= RM450,000.00
US$140,000.00
Double Storey
Semi-Detached
= RM360,000.00 RM398,000.00
US$112,500 US$124,375
Double Storey Detached
= RM400,000.00 RM598,000.00
US$125,000 US$186,875
Double Storey Terrace
= RM260,000.00 RM498,000.00
US$81,250 US$155,625
Unit Semi Detached

= RM2,000.00
Johor
RM0.05 p.s.f
US$0.02 p.s.f
5.5 - 28.5
US$625.00
Unit Terrace =
RM1,700 - RM1500
US$531.25 US$468.75
Average Construction Costs & Factory Building (per ft2 of floor area)
Factory with reinforced concrete structure
Steel Portal frame on reinforced concrete
Factory with clean room facilities
Source : MIDA state offices.
70.00 - 300.00
75.00 - 300.00
150.00 - 200.00
21.88 - 93.75
23.44 - 93.75
46.88 - 62.50
Starting a Business
Taxation in Malaysia
Income of any person including a company, accruing in or derived from Malaysia or received in Malaysia
from outside Malaysia is subject to income tax. However, income received in Malaysia by any person other
than a resident company carrying on business of banking, insurance or sea or air transport for a year of
assessment derived from sources outside Malaysia is exempted from tax.
To modernise and streamline the tax administration system, the self-assessment system was implemented
for companies, sole proprietor, partnerships, cooperatives and salaried groups and the assessment of
income tax is based on a current year basis.
Company Tax
Petroleum Income Tax
Personal Income Tax

(US$5,208)
Withholding Tax
Sales Tax
Sales tax is imposed on certain imported and locally manufactured goods under the Sales Tax Act,
1972. The tax rate ranges from 5 - 10% for majority of the goods except for food preparations other
than alcoholic and non-alcoholic compound preparations (other than those of heading No. 33.02)
used for making beverages which falls under the tari code 2106.90.490 with a tax rate of 20%.
Service Tax
Service tax is imposed on taxable services provided by taxable persons under the Service Tax Act,
1975. Services include services provided by professionals (such as lawyers, engineers, architects,
6%
companies, hotels and restaurants.

In the case of taxable service relating to credit card or charge card services
i. RM50 (US$15.63) - shall be charged for each principal, on the date of the issuance, or on the
date of renewal; and every twelve months thereof after the issuance of the card.
ii. RM25 (US$7.81) - shall be charged for each supplementary card holder, on the date of the
issuance, or on the date of renewal; and every twelve months thereof after the issuance of the
card.
Excise Duty
Excise duty is levied on imported and locally manufactured goods under the Excise Act, 1976. The goods are listed
under the Excise Duties Order, 2004. Goods include:
Duty Rate
Goods
Motocars
4Wheel drives
Motorcycle
75% - 105%
60% - 105%
20% - 30%
RM0.10 (US$0.03) + 15% per litre
Intoxicating liqour
RM42.50 (US$13.28) per 100% vol per litre

+ 15% RM0.22 (US$0.07)
Cigarettes
per stick + 20%
Rates of Capital Allowances

Capital allowances are given on qualifying capital expenditure. Initial
allowances are given only once while annual allowances are given every year
by the straight line method. Some of the items accorded allowances are
shown below. For plant and machinery, companies are advised to verify with
Capital Expenditure
Industrial building
Plant and machinery
Heavy machinery and motor vehicles
Computer and IT equipment
Environmental control equipment
Others
Initial Allowance
10%
20%
20%
20%
20%
20%
Annual Allowance
3%
14%
20%
40%
40%
10%
Source: Inland Revenue Board www.hasil.org.my
Taxation in Malaysia
Human Resources
Minimum Conditions of Employment
The Employment Act, 1955 is the main legislation on labour matters in Malaysia.
Paid maternity leave
Normal work hours
Paid Public holiday
:
:
:
60 days
Not exceeding eight hours in one day or 48 hours in one week
At least 11 gazetted public holidays ( inclusive of five compulsory public
holidays; National Day, Birthday of the Yang Dipertuan Agong, Birthday of
Ruler/Federal Territory Day, Labour Day and Malaysia day) in one calendar
year and on any day declared as a public holiday under section 8 of the
Holiday Act 1951
Paid annual leave for employees:

Less than two years of service
Two or more but less than five years of service
Over five years of service
: 8 days
: 12 days
: 16 days
* Minimum paid annual leave to be provided for employees.
Paid sick leave per calendar year:

Less than two years of service
Two or more but less than five years of service
Over five years of service
Where hospitalisation is necessary
:
:
:
:
14 days
18 days
22 days
Up to 60 days (inclusive of the paid sick leave
entitlement stated above.)
* Minimum paid sick leave to be provided for employees.
Payment for overtime work:

Normal working days
Rest days
Public holidays
: one-and-a-half times the hourly rate of pay

: two times the hourly rate of pay
: three times the hourly rate of pay
Source: (Ministry of Human Resources) www.mohr.gov.my
Human Resources - Statutory Contributions

The compulsory contributions under the Employees Provident Fund (EPF) Act 1991:
Age Group 60 Years and Below

Employers
a) Monthly wages RM5,000 (US$1,563) and below
Minimum of 13% of the employees monthly wages
b) Monthly wages exceed RM5,000 (US$1,563)
Employees
(Third Schedule (Part A) of the EPF Act 1991)
Age Group 60 - 75 Years and Below
Employers
Employees
a) Monthly wages RM5,000 (US$1,563) and below

Minimum of 6.5% of the employees monthly wages
b) Monthly wages exceed RM5,000 (US$1,563)
Minimum of 5.5% of the employees monthly wages
(Third Schedule (Part C) of the EPF Act 1991)

All foreign workers and expatriates and their employers are exempted from compulsory
contributions. They can, however, choose to contribute and the applicable rates are as follows:
Age Group 60 Years and Below
Employers RM5.00 (US$1.56) per employee per month
Employees 11% of the employees monthly wages
(Third Schedule (Part B) of the EPF Act 1991)
Age Group 60 - 75 Years and Below
Employers RM5.00 (US$1.56) per employee per month
Employees 5.5% of the employees monthly wages
(Third Schedule (Part D) of the EPF Act 1991)
Source: Employees Provident Fund www.kwsp.gov.my
The Social Security Organisation (SOCSO) administers two social security schemes for workers earning wages not
exceeding RM3,000 (US$938) per month. Once covered, employees remain covered irrespective of their wages. However, the
maximum contribution is based on wages of RM3,000 (US$938) per month.
There are two schemes administered by SOCSOs Act, namely:
Employment Injury Scheme which provides social insurance coverage against workplace accidents,
occupational diseases and commuting accidents to and from place of work.
Invalidity Scheme provides 24 hours coverage against invalidity arising from any cause and not
necessarily relating to work environment.
i.
ii.
invalidity pension.
The Employment Injury Scheme is funded solely by the employer with the contribution of 1.25% and the Invalidity
Scheme is funded with the contribution of 1% which is shared equally by employers and employees. This rate of
contribution is capped at the invaluable wage of RM3,000 (US$938). This contribution is mandatory by law.
All Malaysian employees including permanent residents who have been employed by an employer under a contract of
service or apprenticeship are liable under SOCSOs Act.
Categories of employees exempted from SOCSOs coverage are:
Employees of Federal and State Government
Domestic servants
Self-employed
Spouse of a sole proprietor or partners
Foreign workers (since 1 April 1993)
Source: Social Security Organisation (SOCSO) - www.perkeso.com.my
The Human Resource Development Fund (HRDF) operates on the basis of a levy/grant system. Employers who have paid
the Human Resources Development levy will qualify for training grants from the HRDF to defray or subsidise training costs
for their Malaysian employees.
Companies from Manufacturing and Mining and Quarrying* sectors covered under the Pembangunan Sumber Manusia
Berhad Act, 2001 are as follows:
Categories of Employers
Rates of Levy Contributions
Employers with 50 Malaysian employees and above

Employers with 10 to 49 Malaysian employees with a paid up
capital of RM2.5 million (US$781,250) and above
Employers with 10 to 49 Malaysian employees with a paid up
capital of less than RM2.5 million (US$781,250) are given the
option to register with HRDF
1% of employees monthly wages

1% of employees monthly wages
0.5% of employees monthly wages
*Effective from 1 June 2014, the coverage under the Pembangunan Sumber Manusia Berhad Act, 2001 has been extended to cover sub-sectors
under the Mining and Quarrying Sector that comprises companies with the business activities of petroleum and gas extraction and mineral and
stone quarrying.
Source: Pembangunan Sumber Manusia Berhad (PSMB) - www.hrdf.com.my
Employment of Expatriates
An employment pass is issued to the expatriate to enable him to stay and work legally in the country. There are two
types of passes issued by the Immigration Department subject to the period of employments contract and the
monthly salary received by the expatriate.
A
Types of Passes
Employment Pass (PG)
This pass is issued for key-post and term-post
position subject to the following conditions:
Minimum period of employments
contract is two (2) years and stamping
Salary not less than RM3,500 (US$1,093).
Visit Pass [VP(TE)] PLKS

Visit Pass (Temporary Employment) is
issued only for temporary domestic
helper (maid)
Payments of Fees
i. Employment Pass:
- Key post RM300.00 (US$94).
- Term post RM200.00 (US$63).
ii. Processing fees RM125.00 (US$39).
iii. Journey perform visa RM500.00
(US$156) per post/application (subject to visa
entry requirement according to each country
of origin)
iv. No levy
i. Levy: RM410 (US$128).
ii. Processing Fees : RM125.00 (US$39).
iii. Journey perform visa (if applicable): RM500
(US$156). (include Visa based on the country
of origin) - (if applicable)
Source: Immigration Department - www.imi.gov.my
Human Resources
Wage Rates
Salaries of Executives in the Manufacturing Sector
In the manufacturing sector, the average basic monthly salary of executives ranges from RM3,516 (US$1,099)
(Executives) to RM12,750 (US$3,984) (Senior Managers) to RM24,698 (US$7,718) (TopExecutives). The following
table shows the average minimum and maximum monthly salaries of selected executive positions.
EXECUTIVE POSITION
General Manager
General Manager - Sales & Marketing/ Business Development
Senior Production/ Manufacturing/ Technical Manager
Company Secretary
Financial Controller/ Director
Operations Manager
Human Resource Manager
Quality Assurance/Control Manager
Business Development Manager
Logistics Manager
Production/Manufacturing/Technical Manager
Admin/HR/Finance Manager
Training Manager
Marketing Manager
IT/System Support Executive
Finance/Accounts Manager
Mechanical Engineer
Executive Secretary/Personal Assistant
Electrical/Electronics Engineer
Marketing Executive
Quality Assurance Executive
IT Executive
Source: MEF Salary Survey for Executives 2013 www.mef.org.my
Min
RM
US$
Max
14,616
12,290
9,277
5,158
13,396
6,443
6,308
6,212
6,610
6,074
5,935
6,534
24,424
21,313
16,558
9,625
23,591
11,744
11,100
11,027
11,484
10,839
10,914
11,428
6,012
5,766
2,769
6,254
2,921
3,153
3,079
2,527
2,379
2,619
10,288
10,200
4,663
10,782
6,490
5,938
6,493
4,653
4,512
4,827
Min
4,568
3,841
2,899
1,612
4,186
2,013
1,971
1,941
2,066
1,898
1,855
2,042
1,879
1,802
865
1,954
913
985
962
790
743
818
Max
7,633
6,600
5,174
3,008
7,372
3,670
3,469
3,446
3,589
3,387
3,411
3,571
3,215
3,188
1,457
3,369
2,028
1,856
2,029
1,454
1,410
1,508
Salaries of Non - Executives in the Manufacturing Sector

An analysis of the salaries of Non Executives in the manufacturing sector shows that the average
monthly basic salary ranged from RM1,125 (US$352) (unskilled employees) to RM1,480 (US$463)
(semi-skilled employees) to RM2,236 (US$699) (skilled employees/craftsmen). The following table
shows the average minimum and maximum monthly salaries of selected Non Executive positions.
US$
NON - EXECUTIVE POSITION

Secretary
IT Supervisor
Chargeman (Medium Pressure)
Production Supervisor
Foreman
Boilerman
Service Technician
Quality Control/Assurance Supervisor
Storekeeper/Warehousemen
Electrician
Operator (Semi-Skilled)
Wireman/Welder
Accounts Clerk
General Clerk
Receptionist/Telephone Operator
Technician (General)
IT Clerk
Lorry/Truck/Van Driver
Security Guard
Operator (Unskilled)
2,216
2,306
1,969
2,041
1,739
1,368
1,399
2,118
1,386
1,254
954
1,386
1,237
1,150
1,223
1,252
1,260
1,115
933
906
3,889
4,111
3,698
3,516
3,619
2,797
3,124
3,675
2,778
2,584
2,034
2,610
2,308
2,384
2,195
2,824
2,841
2,384
1,827
1,639
693
721
615
638
543
428
437
662
433
392
298
433
387
359
382
391
394
348
292
283
1,215
1,285
1,156
1,099
1,131
874
976
1,148
868
808
636
816
721
745
686
883
888
745
571
512
Source : MEF Salary Survey for Non Executives 2013 - www.mef.org.my
Human Resources
10
Utilities
Electricity Rates
Peninsular Malaysia
Tenaga Nasional Berhad (TNB) is the main electricity power generator and supplier in Peninsular Malaysia. This tariff is
effective from 1st January 2014 and supersedes the previous tariff schedule which was effective from 1st June 2011.
Tariff Category
Tariff B - Low Voltage Commercial Tariff
For overall monthly consumption between
0-200 kWh per month:
For all kWh
The Minimum Monthly Charge is
For overall monthly consumption more than
200 kWh per month:
For all kWh (from 1kWh and above)
New Structure
For the first 200 kWh (1 -200 kWh) per month
For the next kWh (201 kWh onwards) per month
Tariff C1 - Medium Voltage General Commercial Tariff
For each kilowatt of maximum demand per month
For all kWh
Tariff C2 - Medium Voltage Peak/Off-Peak Commercial Tariff
For each kilowatt of maximum demand
per month during the peak period
For all kWh during the peak period
For all kWh during the off-peak period
Tariff D - Low Voltage Industrial Tariff
For overall monthly consumption between
0-200 kWh per month:
For all kWh
For overall monthly consumption more than
200 kWh per month:
For all kWh (from 1kWh and above)
New Structure
For the first 200 kWh (1 -200 kWh) per month
For the next kWh (201 kWh onwards) per month
Tariff Ds Special Industrial Tariff
(for consumers who qualify only)
For all kWh
Tariff E1 - Medium Voltage General Industrial Tariff
For all kWh
Tariff E1s Special Industrial Tariff
For all kWh
Tariff E2 - Medium Voltage Peak/Off-Peak Industrial Tariff
Tariff E2s - Special Industrial Tariff
Tariff E3 - High Voltage Peak/Off-Peak Industrial Tariff
Tariff E3s - Special Industrial Tariff
Source: Tenaga Nasional Berhad - www.tnb.com.my
11
Unit
Existing Rates
(1 June 2011)
Sen/ US cent
sen/kWh
RM
39.30 / 12.28
7.20 / 2.25
sen/kWh
RM
43.00 / 13.44
7.20 / 2.25
sen/kWh
sen/kWh
RM
New Rates
(1 January 2014)
Sen/ US cent
43.50 / 13.59
50.90 / 15.91
7.20 / 2.25
RM/kW
sen/kWh
RM
25.90 / 8.09
31.20 / 9.75
600.00 / 187.50
30.30 / 9.47
36.50 / 11.41
600.00 / 187.50
RM/kW
38.60 / 12.06
45.10 / 14.09
sen/kWh
sen/kWh
RM
31.20 / 9.75
19.20 / 6.00
600.00 / 187.50
sen/kWh
RM
34.50 / 10.78
7.20 / 2.25
sen/kWh
RM
37.70 / 11.78
7.20 / 2.25
sen/kWh
sen/kWh
RM
36.50 / 11.41
22.40 / 7.00
600.00 / 187.50
38.00 / 11.87
44.10 / 13.78
7.20 / 2.25
sen/kWh
RM
35.90 / 11.22
7.20 / 2.25
42.70 / 13.34
7.20 / 2.25
RM/kW
sen/kWh
RM
25.30 / 7.91
28.80 / 9.00
600.00 / 187.50
29.60 / 9.25
33.70 / 10.53
600.00 / 187.50
RM/kW
sen/kWh
RM
19.90 / 6.22
28.30 / 8.84
600.00 / 187.50
23.70 / 7.41
33.60 / 10.50
600.00 / 187.50
RM/kW
31.70 / 9.91
37.00 / 11.56
30.40 / 9.50
18.70 / 5.84
600.00 / 187.50
35.50 / 11.10
21.90 / 6.84
600.00 / 187.50
sen/kWh
sen/kWh
RM
RM/kW
sen/kWh
sen/kWh
RM
RM/kW
27.70 / 8.65
32.90 / 10.28
28.30 / 8.84
16.10 / 5.03
600.00 / 187.50
33.60 / 10.50
19.10 / 5.97
600.00 / 187.50
30.40 / 9.50
35.50 / 11.09
28.80 / 9.00
17.30 / 5.41
600.00 / 187.50
33.70 / 10.53
20.20 / 6.31
600.00 / 187.50
RM/kW
24.40 / 7.63
29.00 / 9.06
sen/kWh
sen/kWh
RM
26.70 / 8.34
14.70 / 4.59
600.00 / 187.50
sen/kWh
sen/kWh
RM
31.70 / 9.91
17.50 / 5.47
600.00 / 187.50
Electricity Rates
Sabah
Sabah Electricity Sdn. Bhd. (SESB) generates and distributes electricity in the State of Sabah and the Federal Territory of Labuan,
Malaysia's International Offshore Financial Centre. Effective 1st January 2014, the new electricity tariff for Sabah is as follows:
Commercial Tariffs - for offices, shops, restaurants and hotels
per kWh
sen
US cents
1st 200kWh(1-200 kWh)/month

Next kWh(201 kWh onwards)/month
Minimum charge per month: RM15 (US$4.69)
38.50
39.50
12.00
12.30
Tariff CM2 (Medium Voltage General Commercial Tariff)

All units
For each kW of maximum demand per month
Minimum charge per month: RM1,000 (US$312.50)
32.40
23.20
Tariff CM1 (Low Voltage Commercial Tariff)
Tariff CM3 (Medium Voltage Peak/Off-Peak Commercial Tariff)

For each kW of maximum demand per month during peak period
The minimum monthly charge is RM1,000 (US$312.50)
Industrial Tariff - for factories
10.10
7.25
32.40
10.10
19.50
6.10
32.60
10.20
per kWh
sen
US cents
Tariff ID1 (Low Voltage Industrial Tariff)

All units
37.60
11.80
Tariff ID2 (Medium Voltage General Industrial Tariff)

All units
For each kW of maximum demand per month
Minimum charge per month: RM1,000 (US$312.50)
26.80
8.40
21.75
6.80
28.60
18.00
28.00
8.90
5.60
8.80
Tariff ID3 (Medium Voltage Peak/Off-Peak Industrial Tariff)

For each kW of maximum demand per month during peak period
The minimum monthly charge is RM1,000 (US$312.50)
Source: Sabah Electricity Sdn. Bhd. - www.sesb.com.my
Sarawak
Syarikat SESCO Berhad (SESCO) generates and distributes electricity in Sarawak.

Commercial Tariffs - for offices, shops, restaurants and hotels
Tariff C1- Commercial
1st 100 units per month
For the next 4900 units per month
For each additional units per month
Tariff C2 - Commercial Demand
All units
For each kW of maximum demand per month:
RM16 (US$5.00)
Minimum charge per month: RM16 (US$5.00) per kW x billing demand
Tariff C3 - Commercial Peak / Off Peak Demand
Peak period (0700-2400 hours)
Off-peak period (0000-0700 hours)
For each kW of maximum demand per month during peak period: RM20 (US$6.25)
Minimum monthly charge: RM20 (US$6.25) per kW x billing demand
Industrial Tariff - for factories

Tariff I1- Industrial
1st 100kWh
For the next 2900 units per month
For each additional units per month
Tariff I2 - Industrial Demand
All units
For each kW of maximum demand per month:
RM16 (US$5.00)
Minimum charge: RM16 (US$5.00) per kW x billing demand
Tariff I3 - Industrial Peak / Off Peak Demand
Peak period (0700-2400 hours)
Off-peak period (0000-0700 hours)
For each kW of maximum demand per month during peak period: RM20 (US$6.25)
Minimum monthly charge: RM20 (US$6.25) per kW x billing demand
per kWh
sen
US cents
40.00
34.00
30.00
12.50
10.60
9.40
25.00
7.81
25.00
7.81
14.40
4.50
per kWh
sen
US cents
40.00
30.00
27.00
12.50
9.40
8.40
22.20
6.90
23.40
14.40
7.30
4.50
Source: Syarikat SESCO Berhad - www.sesco.com.my
Utilities
12
Water Rates
ln Malaysia, state governments are responsible for the development, operation and maintenance of
water supplies. Entities for Water Supply Authorities in Malaysia are; Public Works Department, Water
Supply Department, Water Supply Board and Water Supply Company.
State
Johor
Industrial/Commercial
0 - 35m
More than 35m
Minimum charge
Kedah
Commercial
0 - 50m
51 200m3
201 350m3
More than 350m
Minimum charge
(including high rise residential building,

commercial building, shopping complex,
plantation, farming, and swimming pool
except hotels swimming pool)
per m
RM
2.60
2.96
25.00
0.81
0.93
7.81
1.40
1.50
1.60
1.80
15.00
0.44
0.47
0.50
0.56
4.69
1.40
1.60
1.80
2.10
15.00
0.44
0.50
0.56
0.66
4.69
Special Industry
0 10,000 m
10,001 50,000 m
More than 50,000 m
Minimum charge
1.05
1.15
1.20
15.00
0.33
0.36
0.38
4.69
Kelantan
Industrial
Minimum charge
1.72
17.20
0.54
5.40
Commercial
0 - 50m
More than 50m
Minimum charge
1.76
1.80
17.70
0.55
0.56
5.50
1.65
1.70
1.80
20.00
0.52
0.53
0.56
6.25
1.50
1.60
15.00
0.47
0.50
4.69
Melaka
0 - 50m
51 100m3
More than 100m
Minimum charge
Negeri Sembilan
0 - 35m
More than 35m
Minimum charge
Pahang
(Industrial use in the approved
industrial zones)
0 - 227 m
More than 227 m
Minimum charge
0.92
0.84
30.00
0.29
0.26
9.38
Trade
Minimum charge
1.45
20.00
0.45
6.25
Part-Trade
Minimum Charge
0.99
10.00
0.31
3.13
Ports
Pulau Pinang
0 - 20 m
21 - 40 m
41 - 200 m
More than 200 m
Minimum charge
1.45
0.45
0.66
0.89
1.15
1.27
10.00
0.21
0.28
0.36
0.40
3.13
Trade (Special)
Flat rate per m
Minimum charge
1.52
10.00
0.48
3.13
2.54
10.00
0.79
3.13
1.20
1.40
1.61
12.00
0.38
0.44
0.50
3.75
Trade (Shipping)
Flat rate per m
Minimum charge
Perak
0 - 10 m
11-20 m
More than 20 m
Minimum charge
State
per m
RM
US$
1.30
8.00
1.10
5.00
0.41
2.50
0.34
1.56
0.90
4.00
0.28
1.25
2.07
2.28
36.00
0.65
0.71
11.25
1.15
50.00
0.36
15.63
0.95
1.15
15.00
0.30
0.36
4.69
0.97
1.06
22.00
0.30
0.33
6.88
0.83
0.95
18.70
0.26
0.30
5.84
1.05
1.32
24.20
0.33
0.41
7.56
Sarawak (Bintulu)
Industrial
0 - 23 m (Minimum charge)
More than 23 m
24.20
1.21
7.56
0.38
Commercial
0 - 23 m
More than 23 m
20.90
0.99
6.53
0.31
Domestic/Commercial
1 - 25 m
More than 25 m
Minimum charge
0.83
0.95
18.70
0.26
0.30
5.84
Perlis
Trade
Minimum charge
Part - Trade
Minimum charge
Sabah & Federal Territory of Labuan
Commercial
Minimum charge
Selangor / Federal Territory of
Kuala Lumpur & Putrajaya
0 - 35 m
More than 35 m
Minimum charge
(inclusive of public swimming pool, service
apartments and shop houses)
Industrial/ Hotel/ Construction

(temporary supply)
0 1,000 m
1,001 10,000 m
10.001 50,000 m
More than 50,001 m
Minimum charge
(including swimming pool and theme park)
13
US$
Terengganu
Industrial
Minimum charge
Commercial
Less than 70 m
More than 70 m
Minimum charge
Sarawak (Kuching, Sibu, Sri Aman, Miri,
Limbang, Sarikei, Kapit)
Commercial
1 - 25 m
More than 25 m
Minimum charge
Domestic/Commercial
1 - 25 m
More than 25 m
Minimum charge
Industrial (except for Kuching and Sibu)
1 - 25 m
More than 25 m
Minimum charge
Sarawak (Other parts of Sarawak)

Industrial
0 - 25 m
More than 25 m
Minimum charge
0.95
1.20
22.00
0.30
0.38
6.88
Commercial
0 - 25 m
More than 25 m
Minimum charge
0.88
0.96
20.00
0.28
0.30
6.25
Domestic/Commercial
0 - 25 m
More than 25 m
Minimum charge
0.75
0.86
17.00
0.23
0.27
5.31
Source: National Water Services Commission www.span.gov.my
Utilities - Sewerage Rates

Sewerage services in Malaysia are managed by Indah Water Konsortium Sdn. Bhd, which is wholly owned by
the Minister of Finance Incorporated. The company operates in 87 local authorities except those in district of
Johor Bahru, Pasir Gudang and KEJORA in Johor, Kelantan, Ketengah in Terengganu, Sabah and Sarawak.
Domestic Customers
Domestic Premises and Government (category A-E) quarters receiving connected
sewerage services
RM8 (US$2.50) per month
Domestic Premises and Government quarters with individual septic tanks
Houses in village/new village, or estates with individual septic tanks or receiving

connected sewerage services
Low cost houses and Government quarters (in categories F,G,H and I as defined by
the Government General Orders) with individual septic tanks or receiving connected
sewerage services
Industrial Customers
Premises receiving connected sewerage services
RM2.50 (US$0.78)
per month
Premises with individual septic tanks
RM2.00 (US$0.63)
per month
Commercial Customers
Monthly sewerage services charges for commercial premises is the sum of the Basic Charge based on the premises
Annual Value and the Excess Charge based on average water consumption in excess of 100 meter cube (m).
Monthly basic charge
Annual Value of Property
Premises receiving
connected
sewerage services
Premises with
individual
septic tanks
RM
US$
RM
US$
RM
US$
2,000 or less
2,001 - 5,000
5,001 - 10,000
10,001 - 20,000
20,001 - 30,000
30,001 - 40,000
40,001 - 50,000
50,001 - 60,000
60,001 - 70,000
70,001 - 80,000
80,001 - 90,000
90,001 - 100,000
100,001 - 200,000
200,001 - 400,000
400,001 - 600,000
600,001 - 800,000
800,001 - 1,000,000
1,000,001 - 3,000,000
3,000,001 - 5,000,000
5,000,001 - 7,000,000
More than 7,000,000
625 or less
626 - 1,563
1,564 - 3,125
3,126 - 6,250
6,251 - 9,375
9,376 - 12,500
12,501 - 15,625
15,626 - 18,750
18,751 - 21,875
21,876 - 25,000
25,001 - 28,125
28,126 - 31,250
31,251 - 62,500
62,501 - 125,000
125,001 - 187,500
187,501 - 250,000
250,001 - 312,500
312,501 - 937,500
937,501 - 1,562,500
1,562,501 - 2,187,500
More than 2,187,500
8
14
20
26
29
32
35
38
41
44
47
50
180
495
522
1,980
2,160
4,320
8,800
9,200
9,600
3
4
6
8
9
10
11
12
13
14
15
16
56
155
163
619
675
1,350
2,750
2,875
3,000
7
8
14
19
21
23
25
27
29
31
33
35
120
330
348
1,320
1,440
2,880
5,400
6,000
6,600
2
3
4
6
7
7
8
8
9
10
10
11
38
103
109
413
450
900
1,688
1,875
2,063
Monthly Excess Charge

Water Usage
Excess Charge
Up to 100 m
More than 100 m
More than 200 m
No charge
30 sen (US$0.094) per m
45 sen (US$0.14) per m
The excess charges are subject to an annual revision based on the water consumption data for the previous
year that is obtained from the Water Authority.
Source: Indah Water Konsortium Sdn Bhd - www.iwk.com.my
Utilities
14
14
Scheduled Waste Treatment Rates

Kualiti Alam Sdn. Bhd. is the designated company providing off-site scheduled waste treatment
disposal services in Peninsular Malaysia. Its waste management centre is located at Bukit Nanas in
Negeri Sembilan. Non-scheduled wastes, collection and disposal rates vary according to location and
contractor.
Waste Group
Waste Type
Mineral Oil Wastes
Organic Chemical Wastes Containing Halogens and/or Sulphur > 1%
Wastes containing lubricating oil, hydraulic oil, etc.

Freon, PVC wastes, chloroform, solvents, capacitors and transformers containing PCB, etc.
Waste Solvents Containing Halogens and/or Sulphur < 1%
Acetone, alcohols (eg. ethanol, methanol), benzene, turpentine, xylene, etc. Waste should be
pumpable, containing < 50% water and 18MJ/kg calorofic value
Organic Chemical Wastes Containing Halogens and/or Sulphur < 1%
Wastes Containing Mercury
Pesticide Wastes
X
Z
Glue, latex, paint, phenol, printing ink, synthetic oils, soap, epoxy, etc.
Mercury, vapour lamps, COD-fluids, mercury batteries, etc.
Insecticides, fungus and weed killers, rat poison, etc
Inorganic Wastes
Acids, alkaline, sodium hypochlorite, inorganic salts, metal hydroxide sludge, chromate and
cyanide waste, etc.
Miscellaneous
Medicine wastes, lab-packs, asbestos wastes, mineral sludges, isocyanates (MDI,TDI), batteries, etc.
Organic Wastes for Incineration

Waste
Group
A
B
C
H/Z
T
Packaged Waste*
Solid
Pumpable Liquid
RM
per tonne / per pallet

US$
RM
810
3,150
1,350
1,890
3,150
253
984
422
591
984
3,600
2,790
3,600
Bulk Waste
Pumpable Liquid
Solid
US$
RM
1,125
872
1,125
630
1,800
-

RM
US$
197
563
-
2,700
-
US$
844
-
Tenorm Waste for Incineration

Waste Group
Packaged Waste*
RM
US$
4000
1250
Bulk Waste
RM
US$
Not Applicable
Liquid Inorganic Wastes for Physical/Chemical Treatment

Waste Group
Acid Waste Without Chromate (X)
Alkaline Waste Without Cyanide (X)
Chromate Waste (X)
Cyanide Waste (X)
Mercury Waste (K)
800-litre Pallet Tank

200-litre Drum
RM
1,440
1,440
1,800
1,800
3,600
RM
1,620
1,620
1,980
1,980
3,780
US$
450
450
563
563
1,125
US$
506
506
619
619
1,181
Inorganic Waste for Solidification

Waste Group
X/Z
Packaged Waste*
RM
US$
RM
US$
810
253
765
239
*Note: Packaged waste refer to wastes packed in standard 200-litre drums or 1m PP Bags.
3
15
Waste in Bulk
Inorganic Waste for Direct Landfill

Packaged Waste*
Waste Group
X/Y
Waste in Bulk
RM
US$
RM
US$
495
155
450
141
Rubber Sludge Waste for Rubber Sludge Landfill

Packaged Waste*
Waste Group
RM
US$
700
219
Encapsulation
Waste in Bulk
RM
US$
Not applicable
Cimentation
Waste Group (Z)

Contaminated Crushed
Drum and Other
Contaminated Waste
Packaged Waste*
RM
US$
1,500
469
Packaged Waste*
Waste Group (Z)

Dry Cell Batteries and Other
Miscellaneous Waste
RM
US$
900
281
*Note : Packaged waste refer to wastes packed in standard 200-litre drums or 1m3 PP Bags.
Transportation Rates
Per Pallet (RM)
1st Tier
STATE
KM
min. 18 pallet
Negeri Sembilan
114
248 Kuala Lumpur (Wilayah Persekutuan)
Melaka
274
Selangor
374
Perak
652
Johor
722
Pahang
760
Pulau Pinang
1050
Terengganu
1152
Kedah
1166
Kedah (Kulim)
Kelantan
1190
Perlis
1240
2nd Tier
above 18 pallet
Per Metric
Tonne
RM
US$
RM
US$
RM
US$
52.88
59.73
60.71
65.61
79.32
82.25
84.21
113.59
180.17
181.15
142.24
183.11
184.09
16.53
18.67
18.97
20.50
24.79
25.70
26.32
35.50
56.30
56.61
44.45
57.22
57.53
26.44
29.87
30.36
32.80
39.66
41.13
42.11
56.79
90.09
90.58
71.12
91.56
92.04
8.26
9.33
9.49
10.25
12.39
12.85
13.16
17.75
28.15
28.31
22.23
28.61
28.76
66.10
74.66
75.89
82.01
99.14
102.82
105.26
141.98
225.22
226.44
177.80
228.89
230.11
20.66
23.33
23.72
25.63
30.98
32.13
32.89
44.37
70.38
70.76
55.56
71.53
71.91
Note: For waste on pallets, the rates are quote in 2 tiers. The 1st tier is for a minimum of 18 pallets and the 2nd is for any pallet
above the minimum 18 pallets in the same consignment.
Source: Kualiti Alam Shd. Bhd. - www.kualitialam.com.
Gas and Fuel Costs

Per litre
RM
Per kg
US$
Petrol (Unleaded)
- Retail
- Bulk Consumers *
2.10
2.75
0.66
0.86
Diesel
- Retail
- Bulk Consumers *
2.00
2.53
0.63
0.79
Medium Fuel Oil
2.03
0.63
LPG
- Bottled
- Bulk Consumers *
RM
US$
1.90
3.52
0.59
1.09
Note: Kuala Lumpur prices quoted

* Prices fluctuate from time to time based on contracts and current crude oil market condition.
Utilities
16
Telecommunications Rates
Telephone Charges
Under the Equal Access Regime, telephone subscribers in Malaysia can select any network from three
telephone companies for their national and international calls. As for cellular phone users, there are
currently three service operators to choose from. The government has introduced the concept of tariff
ceilings for fixed line and cellular services. The rates depend on market competition as they are not
regulated. The three telecommunications service operators may set their rates at par or below the ceiling
rates.
Fixed Telephone/Direct Exchange Line
TM offers both published and customised rates. The published rates are as shown below. However, for
business /consumers, Telekom Malaysia offers customised packages tailored to the business / consumers
needs for local STD or International. Appropriate technology shall be deployed to deliver the service level
required by the customers.
Local Calls
Upon subscription for basic telephone service, an individual direct exchange line and a telephone set in a
range of colours for selection is provided. A basic monthly rental will be levied while additional phone sets
to be used as extensions can be provided at minimal additional rental.
Corporate Consumers
Residental
Price/Tariff
RM
US$
RM
US$
Initial Deposit
75
23.44
200 - 500
62.50 - 156.25
Stamp Fee
10
3.13
10
3.13
Rental Charges
Peninsular Malaysia
Residental
RM
Corporate
Consumer
RM
RM
Corporate
Consumer
RM
Exceeding 1000 lines
25
45
25
40
501 - 1000 lines
13
45
13
40
500 lines & below
13
20
13
20
Exchange Line Capacity
17
17
Sabah/Sarawak
Residental

Costs Doing Business in Malaysia
Initial Charges
Installation
(Payment to Telekom Malaysia)
Wiring*
(Payment to contractor appointed by Telekom Malaysia)
Existing wiring
RM
US$
50
15.63
30
9.38
50
15.63
New wiring
*Note : RM50 (US$15.63) is charged for the first 5 metres and RM5 (US$1.56) is charged for every additional
1 metre. The charges are also applicable for the external removal (ER)
Reconnection Fee
Service reconnection fee for a subscribers service that has been
temporarily disconnected.
10
3.13
Call Charges
Local Calls
8 sen (US$0.03) for the first 2 minutes or part thereof and

4 sen (US$0.01) for each subsequent minute or part thereof.
Long Distance Call
With IDD service, customers can directly dial overseas without the assistance
of an operator. This facility allows customers to enjoy cheaper and faster
overseas connection. Charges for IDD calls are itemised in the telephone bill.
National Calls
National calls are self-dialled calls from a town to another town beyond the
adjacent charge area.
Call Charges from Fixed Line phones to Fixed Line Phones

Distance (km)
Fixed line to Fixed line
Full Rate
7.00 a.m. - 6.59 p.m.
Reduced Rate
7.00 p.m. - 6.59 a.m.
Operator Assisted*
(charge per 3 mins)
RM
RM
RM
US cents
Band A
(Not Exceeding 50km)
0.10/
50 seconds
0.03/
0.03/
0.10/
50 seconds 60 seconds* 60 seconds
0.35
0.11
Band B
(50km - 150km)
0.10/
20 seconds
0.03/
0.10/
20 seconds 40 seconds
0.03/
40 seconds
0.90
0.28
Band C
(Exceeding 150km)
0.10/
7 seconds
0.03/
7 seconds
0.03/
14 seconds
2.70
0.84
Note:
*
**
US cents
0.10/
14 seconds
US cents
Currently, Telekom Malaysia charges for each 75 second

Operator Assisted
- Service charge per effective call is RM1.50 (US$0.47)
- Per block of 3+3
Call Charges From Fixed Line phones to Mobile Phones

MTX Area
Fixed line to
Mobile
Full rate
9.00 a.m. - 8.59 p.m.
RM
US cents
Reduced Rate
9.00 p.m. - 8.59 a.m.
RM
US cents
Operator Assisted*
(charge per 3 mins)
RM
US cents
Band L
(Within MTX)
0.10/
20 seconds
0.03/
0.10/
20 seconds 30 seconds
0.03/
30 seconds
Bande M
(Adjacent MTX)
0.10/
0.03/
0.10/
8.6 seconds 8.6 seconds 15 seconds
0.03/
15 seconds
2.10
0.66
Bande N
(Non-Adjacent MTX)
0.10/
0.03/
0.10/
8.6 seconds 8.6 seconds 15 seconds
0.03/
15 seconds
2.10
0.66
Note:
2.10
0.66
*A service charge of RM1.50 (US$0.47) is levied for the effective call made via Operator Assisted service
MTX denotes Mobile Telephone Exchange Area
Utilities
18
Call Charges from Fixed line phones to Neighboring countries

Standard Rate
RM
0.10/
Border Area to Singapore/Brunei
20 seconds
Note: * Operator Assisted - Service charge per effective call is RM1.50 (US$0.47)
Full Rate
7.00 a.m. - 6.59 p.m.
RM
US cents
Operator Assisted*
(charge per 3 mins)
US cents
RM
US$
0.03/
20 seconds
0.90
0.28
Reduced Rate
7.00 p.m. - 6.59 a.m.
RM
US cents
Operator Assisted*
(charge per 3 mins)
RM
US$
Rest of Peninsular Malaysia to

Singapore#
0.03/
0.10/
0.03/
0.10/
3.1 seconds 3.1 seconds 5.8 seconds 5.8 seconds
6.00
1.88
Sabah/Sarawak to Singapore
0.03/
0.10/
0.03/
0.10/
7.80
2.44
6.00
1.88
Reste of Sabah/Sarawak to Brunei#

Note :
0.03/
0.10/
0.03/
0.10/
* Operator Assisted - Service charge per effective call is RM1.50 (US$0.47)
# Denotes area other than border area
International Direct Dial Service (IDD)

Country
Australia
China
Germany
Japan
UK
USA
Country Code
Time Difference
(hours)
61
86
49
81
44
1
0 to +2
0
-7
+1
-8
-13 to -16
Rate per minute

(Standard Rate)
RM
US$
0.90
2.40
1.80
1.80
0.90
0.90
0.28
0.75
0.56
0.56
0.28
0.28
Note: IDD calls are charged in blocks of 6 seconds or part thereof. The charge for each block depends on the country to which
the IDD call is made.
For example, if you call Australia and the call lasts for 10 minutes and 20 seconds, the charge will be
computed as follows:
Total duration = 10 minutes and 20 seconds
Charge rate to Australia = RM0.09 (US$0.03) per block of 6 seconds
Total duration (in seconds) = (10 minutes x 60 seconds) + 20 seconds = 620 seconds
Total unit charge blocks = 620 seconds /6 seconds = 104 unit blocks
Total charge = RM0.09 (US$0.03) x 104 = RM9.36 (US$2.93)
1919
CostsofofDoing
Doing Business
Malaysia
Costs
Businessinin
Malaysia
Internet Services
In Malaysia, there are several licensed Internet Service

Providers (ISPs) and amongst them are TM Net Sdn. Bhd.
(Telekom Malaysia Berhad), JARING (MIMOS Bhd.), DiGiNet
(DiGi Telecommunications Sdn Bhd), TimeNet (TT dotcom
Sdn Bhd) and Maxis Broadband Sdn Bhd.
There are multiples of 155Mbps (STM1), 34Mbps (E3) and
2Mbps (E1) connections in the nationwide backbone. TM Net
has peering arrangement with Jaring and other local ISPs
from 2Mbps capacity. Examples of services available
provided by the two major ISPs TM Net and JARING are:
Services
Internet Services
Dialup
(PSTN/ISDN)
ISP
JARING TM Net
Details
Product
Other Charges
Internet Call Charges
Registration
Annual
Category Charges
(per minute)
fee
subscription
(per minute)
(One time)
fee
Residential
1 cents
1.5 cents
RM10
(US$3.13)
RM24
(US$7.50)
Organisation
2.5 cents
2.5 cents
RM50
(US$15.63)
RM60
(US$18.75)
Residential
3 cents
2 cents
RM10
(US$3.13)
RM24
(US$7.50)
Organisation
3 cents
2 cents
RM50
(US$15.63)
RM60
(US$18.75)
1515
1525
Dedicated
Access
Broadband
Services
Data Centre
Services
.
.
.
.
.
Satellite Services
Other Services
Note :
TM Net - Offers through fixed and wireless (residential, corporations &

SMEs)
JARING - Offers through fixed line (corporate) and wireless (residential
& corporate)
TM Net
.
.
.
.
.
.
Virtual Private
Network (VPN)
Offered to Corporate customers and organisations

Charges based on speed
Details can be provided upon request.
10 data centres nationwide

Minimum internet connectivity 155Mbps collocation, hosted managed
services, business continuity, disaster recovery services
Tier 3 / Tier 4 data centre
This secure ISP based private network offered by both TM Net & JARING to
corporate customers & organisations.
Details of charges can be provided upon request (Refer contacts below)
An alternative to the fixed terrestrial line and uses C-band transponder.
Coverage anywhere in the country as well as some parts of the AsiaPacific region. Satellite hub is located in Kuala Lumpur
For details about other services offered by both TM Net & JARING,
please visit www.tm.net.my & www.jaring.my
Dial-up short code 1515 & 1525 (TM Net); 1511 (JARING)
TELCO - Telecommunication Company
Utilities
20
Digital Leased Line

International
Destinations
(From
Malaysia)
Annual Charges for 64Kbps Circuits
(1) Normal Price

RM
US$
Annual Charges for 2Mbps Circuits
(1) Normal Price
(2) MSC Price

RM
US$
(2) MSC Price
RM
US$
RM
US$
95,846
29,952
n.a.
104,124
164.692
32,539
51,466
150,366
46,989
n.a.
n.a.
164.692
51,466
150,366
46,989
8,609
26,948
8,421
87,240
27,263
80,650
25,203
10,015
10,015
8,609
n.a.
31,448
31,448
26,948
9,828
9,828
8,421
105,333
105,333
87,240
32,917
32,917
27,263
96,942
96,942
80,650
30,294
30,294
25,203
UK
32,048
32,048
27,548
n.a.
n.a.
n.a.
164.692
51,466
150,366
46,989
USA
n.a.
n.a.
n.a.
n.a.
113,297
35,405
104,099
32,531
17,046
n.a.
53,948
16,859
France
54,548
n.a.
n.a.
Germany
n.a.
n.a.
Indonesia
27,548
Japan
South Korea
Thailand
Australia
Note:
The price is based on Malaysia half circuit only. For France, Germany, UK & USA, 64Kbps pricing is not applicable as
these region only offer 2Mb and above.
n.a. Not applicable
Annual Charges for 64Kbps Circuits
Annual Charges for 2Mbps Circuits
Domestic
Destinations
(From
Kuala Lumpur)
(1) Normal Price

RM
US$
RM
US$
RM
US$
RM
US$
Bkt.
Damansara
10,800
3,375
9,120
2,850
54,300
16,969
43,890
13,716
Seremban
24,600
7,688
13,110
4,097
152,400
47,625
96,900
30,281
Melaka
27,624
8,633
15,625
4,770
176,970
55,303
118,446
37,014
Ipoh
30,120
9,413
17,043
5,326
197,250
61,641
136,230
42,572
Kangar
41,064
12,833
24,841
7,763
286,170
89,428
214,206
66,939
Alor Setar
39,096
12,218
23,438
7,324
270,180
84,431
200,184
62,558
Kuantan
31,080
9,713
17,727
5,540
205,050
64,078
143,700
44,906
Kuala
Terengganu
35,640
11,138
20,976
6,555
242,100
75,656
175,560
54,863
Penang
35,880
11,213
21,147
6,608
244,050
76,266
177,270
55,397
Johor Bahru
35,928
11,228
21,181
6,619
244,440
76,388
177,612
55,504
Kota Bahru
37,896
11,843
22,583
7,057
260,430
81,384
191,634
59,886
Kuching
68,568
21,428
44,437
13,887
509,640
159,263
410,172
128,179
Kota
Kinabalu
84,120
26,288
55,158
17,349
636,000
198,750
520,980
162,806
Note:
(1) Normal Price
(2) MSC Price
(2) MSC Price
1. Refers to normal price for customers

2. Refers to special price for Malaysia's Multimedia Super Corridor (MSC) registered companies from the defined
zone.
Dedicated access services are currently offered to corporate customers and organisations. The normal
range of the service start from 64Kbps up to 2 Mbps through various media such as leased line, wireless,
fiber, SDSL and satellite.
Voice over Internet Protocol (VoIP)
The subscribers can use this VoIP service via fixed line, mobile or PC. The main service providers of VoIP
service are TM Net Sdn. Bhd., Jaring, Time dotcom and NasionCom. The VoIP call charges provided by
ISPs in Malaysia range from:
VoIP
Local calls (subject to the call destination)
International calls (subject to the countries)
2121
Costs
Doing
in Malaysia
Costs
of Business
Doing Business
in Malaysia
Per minute
RM
0.15 - 0.25
0.15 - 7.00
US$
0.05 - 0.08
0.05 - 2.19
22
Internet Data Centre (IDC)

This service offers co-location and hosting services to customers. IDC offers the latest physical environment necessary to keep
customers' servers running at a very high speed access for 24 hours a day, 7 days a week and 365 days a year. Nationwide, TM Net
and JARING have few data centres located at major towns with 155 Mbps connectivity.
Co-location service allows customers to place a portion or all of client systems within the IDC. The client can cut down on
ongoing network costs and scale Internet operations easily with the growth of business.
TM Net and JARING also provide professionally managed services such as administration services, backup services, load
balancing, security services and managed security monitoring services.
Broadband Services
TM Net and JARING offer broadband service using fixed and wireless technology to both residential and corporate customers.
The wireless broadband service offered by TM Net and JARING is available in major towns and is being extended to other areas
nationwide.
Satellite Services
VSAT stands for Very Small Aperture Terminal. It is a small satellite dish that is capable of both receiving and sending satellite
signals. VSAT systems can be designed to serve both broadcast and interactive applications whether data, voice or video, which
are now being served by terrestrial lines.
TM offers 2 types of VSAT services which are :
i)
VSAT StarNet
VSAT StarNet services benefits from the latest and best VSAT technology in the market. It is 100% IP network to support the IP
market. It offers highly reliable, flexible support of integrated multimedia communications. It can cater data, internet and
telephony in a single platform. The available bandwidth is ranging from 9.6 kbps up to 2,048 kbps.
Value Added Services
ii)
Internet Access
Telephony
o Private telephony
- Voice communication among VSAT StarNet network
- No Local number
o No Local number
- Voice communication to PSTN connection
- Provide local number with normal PSTN charges
VSAT Direct
VSAT Direct is a hubless communication network that provides single carrier per channel for data to remote locations via
satellite with flexible multi-channel communications for public, corporate and government applications. The available
bandwidth ranges from 64 kbps up to 2048 kbps duplex. Its point-to-point or mesh architecture is useful for providing
inter-connectivity amongst relatively high volume VSATs utilisation.
Three types of packages are currently available :
Description
Private Network
Internet packages
Telephony
(2 phone lines)
Uplink (Kbps)
9.6kbps 2Mbps
128kbps
256kbps
Not applicable
Downlink (Kbps)
9.6kbps 2Mbps
384kbps
1Mbps
Not applicable
Technology
Monthly
Charges
Dedicated bandwidth
Depends on
requirements
Best effort
RM1,199
(US$375)
RM1,499
(US$468)
Not applicable
RM1,014
(US$317)
The One Time Charge (OTC) fee varies depending on the packages subscribed.
TM is using Measat-3 and JSat as the satellite transponder. The coverage for satellite services is anywhere in the country and also
covers some part of Asia-Pacific.
Source:
Telekom Malaysia - www.tm.com.my

TM Net
- www.tm.net.my
JARING
- www.jaring.my
Utilities
22
22
Transportation Costs
Container Haulage Rates
Haulage base: Port Klang (North Port)
Haulage Rates
Area
PORT KLANG (Shah Alam)

PETALING JAYA (Sungai Way)
SELANGOR (Banting)
PERAK (Tanjung Malim)
PENANG (Butterworth / Seberang Prai)
KEDAH (Kulim)
PERLIS (Kangar)
NEGERI SEMBILAN (Nilai)
MELAKA (Air Keroh Industrial Area)
KELANTAN (Kota Bharu)
PAHANG (Kuantan)
TERENGGANU (Kerteh)
JOHOR (Pasir Gudang)
Road
Tolls
FAF
Total
20 & 40
RM
US$
162.24
184.39
198.23
462.24
905.10
908.68
1,096.37
357.85
548.27
1,222.36
743.66
876.52
891.19
(RM)
(RM)
12.47%
Period from
1st May 2006
444.00
504.00
564.00
19.80
23.20
0.00
55.37
62.85
70.33
519.17
590.05
634.33
1,262.00
2,402.00
2,372.00
2,906.00
968.00
1,468.00
3,302.00
1,940.00
2,318.00
2,348.00
59.80
194.80
240.00
240.00
56.40
103.40
197.80
197.80
197.80
211.00
157.37
299.53
295.79
362.38
120.71
183.06
411.76
241.92
289.05
292.80
1,479.17
2,896.33
2,907.79
3,508.38
1,145.11
1,754.46
3,911.56
2,379.72
2,804.85
2,851.80
20 & 40
Note: FAF - Fuel Adjusment Factor

*The hauliers rate mentioned is only average indicative rate obtained in 2009 before the implementation of the anti-competition
act. Hauliers tariff is currently liberalized and is on willing buyer willing seller basis.
Sources: Association of Malaysia Hauliers
Ocean Freight Rates

Rates quoted are subject to:
THL/THD/DOC and EDI

BAF/ CAF/ WAR RISK / PEAK SEASON surcharges
Changes based on market condition.
20-ft container
40-ft container
US$
US$
AUSTRALIA (Main Ports)
450
900
CHINA (Shanghai)
100
200
1,625
3,400
INDIA (Navasheva)
600
1,200
JAPAN (Main Ports)
400
800
KOREA (Pusan)
400
800
2,000
4,100
NEW ZEALAND
950
1,900
SOUTH AFRICA
1,300
2,500
From Port Klang to:
EUROPE (Main Ports)
WEST MEDITERRANEAN (Main Ports)
23
23
Courier Service Rates

Various Malaysian and international companies provide courier services in Malaysia.
Destination
Country
Merchandise
First 500 gm
Next 500 gm
First 500 gm
RM
US$
RM
US$
RM
US$
RM
US$
60
70
47
70
65
19
22
15
22
20
15
20
12
20
20
5
6
4
6
6
75
100
64
100
100
23
31
20
31
31
14
19
15
15
20
4
6
5
5
6
Australia
Germany
Japan
UK
USA
Max.
Weight
Limit (kg)
Next 500 gm
20
23
30
20
No Limit
Cots Des Transports
Air Cargo Rates

From Kuala Lumpur to :
Destination
Country
AUSTRALIA
Perth
Sydney
GERMANY
Cologne/
Frankfurt
Hamburg/
Stuttgart
JAPAN
Osaka/Tokyo
KOREA
Seoul
Minimum
SCR*
Item No. Weight(kg)
Rates/kg
RM
US$
Minimum
Normal
45
250
500
113.00
13.60
10.20
8.28
7.66
35.31
4.25
3.19
2.59
2.39
Minimum
Normal
45
250
500
113.00
17.25
12.94
9.39
8.92
35.31
5.39
4.04
2.93
2.79
Minimum
Normal
45
200
150.00
28.47
21.35
10.76
46.88
8.90
6.67
3.36
Minimum
Normal
45
113.00
16.71
12.53
35.31
5.22
3.92
Minimum
Normal
45
113.00
18.73
14.05
35.31
5.85
4.39
Minimum
Normal
45
200
150.00
31.03
23.27
11.08
46.88
9.70
7.27
3.46
Destination
Country
Rates/kg
RM
US$
4314
4314
4314
4416
4416
4416
Minimum
Normal
45
100
200
300
400
500
300
500
1000
100
500
1000
165.00
26.29
20.29
19.90
18.28
16.35
16.13
15.08
13.85
13.34
12.75
13.51
12.93
11.39
51.56
8.22
6.34
6.22
5.71
5.11
5.04
4.71
4.33
4.17
3.98
4.22
4.04
3.56
4314
4314
4314
4416
4416
4416
Minimum
Normal
45
100
200
300
400
500
300
500
1000
100
500
1000
165.00
24.64
18.48
18.28
16.63
14.73
14.51
13.43
12.18
11.66
11.09
11.93
11.54
9.42
51.56
7.70
5.78
5.71
5.20
4.60
4.53
4.20
3.81
3.64
3.47
3.73
3.61
2.94
USA
New York
West Coast
UK
London
Minimum
SCR*
Item No. Weight(kg)
*SCR = Specified Cargo Rates
Item No. 4314 -Electronic components (fabricated for electronic computers, auxiliary machines)
Item No. 4416 -Automobile radios, dictation machines, hearing aids, records, recording tape,
recording wire, radios, televisions, sound recording sets, electric appliances,
lighting fixtures, enamelled wire, insulated wire, telephone apparatus, telegraph
apparatus, teletype apparatus, electronic tubes, semi-conductors.
Source : Quality Standards & Tariffs, Mas Kargo www.maskargo.com
24
24
Rented Accommodation (Furnished)
Prime Urban Residential

Area in Kuala Lumpur
(per Month)
RM
Houses
Bungalow
Double Semi-detached
Terrace
Apartments / Condominiums
1-bedroom
2-bedroom
3-bedroom
6,500 - 30,000
9,000 - 22,000
1,500 - 9,000
781 - 3,438
Single / Double
RM*
US$*
Kuala Lumpur
5-Star Hotel
4-Star Hotel
3-Star Hotel
900
500
250
281
156
78
Penang
5-Star Hotel
4-Star Hotel
3-Star Hotel
800
600
400
250
188
125
Langkawi
6-Star Hotel
5-Star Hotel
4-Star Hotel
2,000
800
500
625
250
156
The Costs of Doing Business in Malaysia
469 - 781
2,500 - 11,000
Average published room rates in :
25
25
469 - 2,813
1,031 - 1,563
Hotel Rates
Source: Malaysian Association of Hotels - www.hotels.org.my
2,031 - 9,375
2,813 - 6,875
1,500 - 2,500
3,300 - 5,000
Sources: Malaysian International Chamber of Commerce & Industry (MICCI)
*Inclusive of 10% service charge and 5% government tax.
US$
Golf Club Membership
Course: 9, 18, 27, 36 holes

RM
US$
Corporate Membership
(one nominee)
2,500 - 250,000
781 - 78,125
Monthly Subscription*
80 - 223
25 - 70
47.70 - 350
79.50 - 495
14.90 - 109
25 - 155
Club Fees
Green Fees
- Weekdays
- Weekends
* Excluding 6% government tax

Source: Malaysian International Chamber of Commerce & Industry (MICCI)
International School Fees
There are more than 40 international schools registered

with the Ministry of Education, Malaysia. These schools are
located in the federal territories of Kuala Lumpur and
Labuan, and the states of Johor (Johor Bahru), Kelantan
(Kota Bharu), Melaka (Malacca), Negeri Sembilan (Mantin),
Pahang (Kuantan), Penang (Island), Perak (Ipoh), Sabah
(Kota Kinabalu) and Sarawak (Kuching).
The fees shown below are from a cross-section of the
schools and are calculated for a whole year.
The International School of Kuala Lumpur (American Curriculum)
Registration Fee
Application
Membership admission
Annual society subscription
Prep. Reception: Prep. Junior
Prep. Senior: Grade 1-12
Re-enrolment
Land & Building Fund
ESL support - elementary & mid
ESL support - high
RM
900
50
20
2,780
31,590
6,520
21,100
9,960
10,970
US$
281
16
6
869
9,872
2,038
6,594
3,113
3,428
Tuition Fee per annum

Prep. Reception
Prep. Junior
Prep. Senior to Grade 5
Grade 6 - 8
Grade 9 - 12
Garden International School, Kuala Lumpur (British Curriculum)

Registration Fee
Application Fee
Nursery & Reception
(entering year 1)
Re-entry
Registration fee
RM
1,300
20,000
US$
406
6,250
2,000
10,000
625
3,125

Nursery
Reception
Year 1 & 2
Year 3 & 4
Year 5 & 6
Year 7, 8, 9
Year 10 & 11
Year 12 & 13
EAL Year 1 & 2
EAL Year 3 & 6
EAL Year 7, 8, 9
Technology Fee
RM
38,500
51,800
61,560
70,350
77,900
US$
12,031
16,188
19,238
21,984
24,344
RM
US$
10,706
34,260
11,958
38,265
16,988
54,360
18,891
60,450
16,722
53,510
21,722
69,510
23,283
74,505
23,625
75,600
13,591
43,490
22,669
72,540
18,378
58,810
750 - 1200 234 - 375
26
Living in Malaysia
26
Australian International School, Kuala Lumpur

Registration Fee
Application Fee
Admission Fee
Building levy per year
Year book cost per family
ESL Fee
Tech Fee (Kindergarden Year 11)
Tech Fee (Year 11)
RM
1,000
20,000
1,000
110
3,000
750
999
US$
313
6,250
313
34.38
938
234
312

preparation 3 days a week
preparation 5 days a week
Kindergarden
Grade 1
Grade 2
Grade 3
Grade 4
Grade 5
Grade 6
Grade 7
Grade 8
Grade 9
Grade 10
Grade 11
Grade 12 (paid over 3 terms)
RM
15,774
26,240
30,732
32,128
33,228
35,596
37,264
39,848
41,916
45,584
47,648
52,132
53,968
57,792
57,792
US$
4,929
8,200
9,604
10,040
10,384
11,124
11,645
12,453
13,099
14,245
14,890
16,291
16,865
18,060
18,060
RM
17,400
31,200
37,200
US$
5,438
9,750
11,625
RM
9,960
11,400
US$
3,113
3,563
RM
US$
13,620
17,620
4,256
5,506
7,620
11,620
2,381
3,631
15,820
19,820
4,944
6,194
9,820
13,820
3,069
4,319
18,020
22,020
5,631
6,881
12,020
16,020
3,756
5,006
Deutsche Schule, Kuala Lumpur (German Curriculum)

Registration Fee
Membership Fee
Kindergarden
Class 1 - 12
Loan Certificate (per family)
Deposit Fee
(refundable)
Kindergarden
Class 1 - 10
Class 11 - 12
RM
300
4,500
6,000
10,000
US$
94
1,406
1,875
3,125
4,350
7,800
9,300
1,359
2,438
2,906

Kindergarden
Class 1 - 10
Class 11 & 12
Note: The costs of school
books will vary between RM
500 (US$156) - RM 1,500
(US$469) per year
The Japanese School, Johor (Japan Curriculum)

Registration Fee
Entrance Fee
Primary 1 - 6
Secondary 1 - 3
Facilities Fee
New Entry
Monthly Fee
RM
US$
2,000
2,000
625
625
2,900
50
906
16

Primary 1 - 6
Secondary 1 - 3
Chinese Taipei School, Kuala Lumpur (Taiwan Curriculum)

Registration Fee
Entrance Fee
Building Fund
Parent Association Fee
RM
2,000
1,000
180
US$
625
313
56.25

Primary School
New Student (Taiwan)
New Student (Other
Countries)
Old Student (Taiwan)
Old Student (Other
Countries)
Junior High School
New Student (Other
Countries)
Old Student (Other
Countries)
Senior High School
New Student (Other
Countries)
Old Student (Other
Countries)
Source: Malaysian International Chambers of Commerce & Industry (MICCI) - www.micci.com

27
27
The Costs of Doing Business in Malaysia
Health Care
Average Consultation Fees charged by General Practitioners
(a) First visit / Initial Consultation
Initial
Item
Consultation only
Consultation with examination
and treatment plan
RM
US$
35.00 - 125.00
10.94 - 39.10
Consultation after stipulated hours
Up to 50% above the usual rate

House call or home visit
(b) Clinic without pharmaceutical services

Initial
Item
Consultation only
and treatment plan
RM
US$
35.00 - 145.00
10.94 - 45.31

Average Consultation Fees charged by Physicians, Paediatricians and Psychiatrists (Specialist Fee)
Initial
Item
Consultation only
and treatment plan
RM
Follow-up
US$
RM
US$
80.00 - 235.00 25.00 - 73.44 40.00 - 105.00 12.50 - 32.81


Source: Malaysian Medical Association - www.mma.org.my
Average Hospital Ward Charges

Category of Ward
Single Bedded
2 - Bedded
4 - Bedded
Per night
RM*
230 - 280
150 - 168
95 - 118
US$*
71.88 - 87.50
46.88 - 52.50
29.68 - 36.88
* Room rates are subject to 5% Government Tax.

Source: Malaysian International Chambers of Commerce & Industry (MICCI) - www.micci.com
Living in Malaysia
28
Domestic Help
Per Month
Servant (foreign maid, full-time)
Driver (basic)
RM
From 650
US$
203
1,100
344
Public Transport
RM
US$
Taxi Fares
On Meter (by kilometre)
- For the first 1 km
- For every subsequent 115m
3.00
0.10
0.94
0.03
Radiophone Charges
- For every taxi call
- All luggage placed in the boot
2.00
free
0.63
free
RapidKL City Bus

Zone 1, 2, 3 & 4
1.00 - 2.50
0.31 - 0.78
Klang Valley Intergrated Rail Transit

(Services available only in Kuala Lumpur / Selangor
Kelana Jaya Line
Ampang Line and Sri Petaling Line
KLIA Express (Standard Single Trip)
KL Monorail
0.70 - 5.10
0.70 - 5.10
35.00
0.70 - 5.10
0.22 - 1.60
0.22 - 1.60
11.00
0.22 - 1.60
Bus & Rail Fares
Source : i) Land Public Transport Commission (SPAD) - www.spad.gov.my

ii) Syarikat Prasarana Negara Berhad (RapidKL) - www.prasarana.com.my
iii) KLIA Express - www.kliaexpress.com
Average Domestic Airfares

Selected Destinations from Kuala Lumpur
Location
Penang
Langkawi
Johor Bahru
Kuantan
Terengganu
Kuching
Kota Kinabalu
Business Class
Economy
RM
1,036
1,036
1,036
711
674
1,264
US$
323.75
323.75
323.75
237.00
210.63
395.00
RM
454
637
354
391
466
596
US$
141.88
199.06
110.63
122.19
145.63
186.25
1,349
421.56
709
221.56
Source: Malaysia Airlines System (MAS) - www.malaysiaairlines.com
29
Living in Malaysia
28
Eating Out in Malaysia

Price quoted are for the city of Kuala Lumpur and would generally be lower for other
locations in Malaysia.
A lunch at a food court
A lunch at a restaurant in a 5-star hotel
Burger King (Whopper) ala carte
KFC (Snack plate)
Pizza (12-inch)
Sushi set meals
RM
8 - 10
60 - 100
10.95
11.90
34.80 - 40.30
18.90 - 21.90
US$
2.50 - 3.13
18.75 - 31.25
3.42
3.72
10.90 - 12.60
5.91 - 6.84
Shopping in Kuala Lumpur

Kuala Lumpur is ranked as the best shopping city in Southeast Asia by Globe Shopper Index,
cementing the capital citys position as a shopping paradise. It combined low prices with a good
range of products in a large number of stores.
Produit
A pair of New Balance shoes
100 ml of Bvlgari EDT for men
50 ml of Calvin Klien EDT for women
Nikon D3100
Samsung Galaxy S 5
Apple iPad Mini WiFi & Cellular
RM
173 - 469
190 - 240
160 - 230
2,198
2,149 - 2,399
1,279 - 2,679
US$
54 - 147
59 - 75
50 - 72
687
672 - 750
400 - 837
RM
2.10
12.00
10.84
2.17
2.97
US$
0.66
3.75
3.39
0.68
0.93
Prices of Selected Consumer Items

Prices in supermarket
A can of Coke
A pack of cigarettes (premium 20s)
A can of beer (320 ml)
A bottle of mineral water (1.5 litre)
A loaf of Fresh White bread (500g)
Non-dutiable Goods
The following are some of the free duty goods available in
Malaysia :
fountain pens, books, perfume, cosmetics, portable radios,
watches, cameras, video cameras, calculators, computers,
fishing equipment, golf clubs, tennis and badminton
racquets, medical equipment, manicure preparations, e.g. nail
polishers & varnishes, varnish removers, leather goods, e.g.
shoes, handbags, wallets, purses, suitcases, travelling bags,
briefcases.
Source: Royal Malaysian Customs - www.customs.gov.my
The Costs of Doing

in Malaysia
LivingBusiness
in Malaysia
3029
Useful Addresses
Relevant Organisations
Companies Commission of Malaysia (SSM)
Menara SSM@Sentral
No. 7, Jalan Stesen Sentral 5
Kuala Lumpur Sentral
50623 Kuala Lumpur, Malaysia
Tel : (603) 2299 4400
Hotline : (603) 2299 5500
Fax: (603) 2299 4411
E-mail: enquiry@ssm.com.my
Website: www.ssm.org.my
Employees Provident Fund (EPF)

Headquarters
Bangunan KWSP, Jalan Raja Laut
Tel : (603) 8922 6000
Fax: (603) 8922 6222
E-mail: enquiry@epf.gov.my
Website: www.kwsp.gov.my
Federation of Malaysian Manufacturers

Wisma FMM
3, Persiaran Dagang
PJU 9, Bandar Sri Damansara
Tel : (603) 6286 7200
Fax: (603) 6274 1266 / 7288
E-mail: webmaster@fmm.org.my
Website: www.fmm.org.my
Immigration Department of Malaysia

(Ministry of Home Affairs)
Immigration Headquaters
Level 1-7 (Podium)
No. 15, Persiaran Perdana, Precint 2
Federal Government Administrative Centre
62550 Putrajaya, Malaysia
Tel : (603) 8880 1271
Fax: (603) 8880 1276
E-mail: pro@imi.gov.my
Website: www.imi.gov.my
Indah Water Konsortium Sdn. Bhd.

No. 44, Jalan Dungun
Damansara Heights
Tel : (603) 2780 1100
Fax: (603) 2780 1101
e-mail: comms@iwk.com.my
Website: www.iwk.com.my
Inland Revenue Board

Level 15, Block 9
Government Office Complex
Jalan Duta, P. O. Box 11833
Tel : (603) 6209 1000
Fax: (603) 6201 3372
E-mail: lhdn@hasil.gov.my
Website: www.hasil.gov.my
31
Kualiti Khidmat Alam Sdn. Bhd.

15th Floor, Menara 2
Faber Towers, Taman Desa
Jalan Kelang Lama
Tel : (603) 7966 4000
Fax: (603) 7966 4147
E-mail: csd@kualitialam.uem.net
Website: www.kualitialam.com
Royal Malaysian Customs

Ministry of Finance Complex
No. 3, Persiaran Perdana, Precint 2
Federal Government Administration Centre
Tel : (603) 7806 7200
Fax: (603) 7806 7599
E-mail: kastam@customs.gov.my
Website: www.customs.gov.my
Malaysian Employers Federation (MEF)

3A06 - 3A07, Block A
Pusat Dagangan Phileo Damansara II
No. 15, Jalan 16/11, Off Jalan Damansara
46350 Petaling Jaya, Selangor, Malaysia
Tel : (603) 7955 7778
Fax: (603) 7956 6353 / 7955 6808 / 9008
E-mail: mef-hq@mef.org.my
Website: www.mef.org.my
Sabah Electricity Sdn. Bhd.

Wisma SESB
Jalan Tunku Abdul Rahman
88673 Kota Kinabalu
Sabah, Malaysia
Tel : (6088) 282 699
Fax: (6088) 223 320
E-mail: webmaster@sesb.com.my
Website: www.sesb.com.my
Malaysian International Chamber

of Commerce and Industry (MICCI)
C-8-8, Block C, Plaza Mont' Kiara
2, Jalan Kiara, Mont' Kiara
Tel : (603) 6201 7708
Fax: (603) 6201 7705
E-mail: micci@micci.com
Website: www.micci.com
Social Security Organisation (SOCSO)

Headquarters
Menara PERKESO
281, Jalan Ampang
Tel : (603) 4264 5000 / 5755
Fax: (603) 4256 7798
E-mail: perkeso@perkeso.gov.my
Website: www.perkeso.gov.my
MIMOS Berhad
Technology Park Malaysia
Tel : (603) 8995 5000 / 5150
Fax: (603) 8996 2755
E-mail: info@mimos.my
Website: www.mimos.my
Ministry of Energy, Green Technology and

Water
Block E4/5, Parcel E
Federal Government Administration Centre
Tel : (603) 8000 8000
Fax: (603) 8889 3712
E-mail: webmaster@kettha.gov.my
Website: www.kettha.gov.my
MASkargo
Malaysia Airlines Cargo Sdn. Bhd.
1M, Zone C, Advanced Cargo Centre
KLIA Free Commercial Zone
Southern Support Zone
Kuala Lumpur International Airport
64000 Sepang
Selangor, Malaysia
Tel : (603) 8777 1762
Fax: (603) 8783 3078 / 3031
E-mail: faizal.murad@malaysiaairlines.com
Website: www.maskargo.com
Syarikat SESCO Berhad

Sarawak Energy Berhad
Menara Sarawak Energy
No. 1, The Isthmus
93050 Kuching
Sarawak, Malaysia
Tel : (6082) 388 388
Fax: (6082) 341 063
E-mail: corpcomm@sarawakenergy.com.my
Website: www.sarawakenergy.com.my
Telekom Malaysia Berhad

Level 51, Menara Telekom (North Wing)
Jalan Pantai Baru
Tel : (603) 2240 1211 / 1221 / 1225
Fax: (603) 2283 2415 / 2284 8039
E-mail: feedback@tm.com.my
Website: www.tm.com.my
Tenaga Nasional Berhad

129, Jalan Bangsar
Tel : (603) 2296 5566
Fax: (603) 2283 3866
E-mail: webadmin@tnb.com.my
Website: www.tnb.com.my
Useful Addresses
30
MIDA State Offices

JOHOR
Malaysian Investment Development Authority
Lot 13.05, 13th Floor
Menara Tabung Haji
Jalan Air Molek
80000 Johor Bahru
Johor Darul Tazim
Malaysia
Tel : (607) 224 2550 / 5500
Fax: (607) 224 2360
E-mail: johor@mida.gov.my
KEDAH & PERLIS
Level 4, East Wing
No. 88, Menara Bina Darulaman Berhad
Lebuhraya Darulaman
05100 Alor Setar
Kedah Darul Aman
Malaysia
Tel : (604) 731 3978
Fax: (604) 731 2439
E-mail: kedah@mida.gov.my
PULAU PINANG
Unit 4.03, 4th Floor
Menara Boustead Penang
39, Jalan Sultan Ahmad Shah
10050 Pulau Pinang
Malaysia
Tel : (604) 228 0575
Fax: (604) 228 0327
E-mail: penang@mida.gov.my
KELANTAN
Level 5-C
Menara Pejabat Kelantan Trade Centre
Jalan Bayam
15000 Kota Bharu
Kelantan Darul Naim
Malaysia
Tel : (609) 748 3151
Fax: (609) 744 7294
E-mail: kelantan@mida.gov.my
SABAH
Lot D9.4 & D9.5, 9th Floor
Block D, Bangunan KWSP
Karamunsing
88100 Kota Kinabalu
Sabah
Malaysia
Tel : (6088) 211 411 / 230 411
Fax: (6088) 211 412
E-mail: sabah@mida.gov.my
MELAKA
Level 3, Menara MITC
Kompleks MITC
Jalan Konvensyen
75450 Ayer Keroh
Melaka
Malaysia
Tel : (606) 232 2877
Fax: (606) 232 2875
E-mail: melaka@mida.gov.my
SARAWAK
Room 404, 4th Floor
Bangunan Bank Negara
No. 147, Jalan Satok
P.O. Box 716
93714 Kuching
Sarawak
Malaysia
Tel : (6082) 254 251 / 237 484
Fax: (6082) 252 375
E-mail: sarawak@mida.gov.my
NEGERI SEMBILAN
Suite 13.01 & 13.02
13th Floor
Menara MAA
70200 Seremban
Negeri Sembilan
Malaysia
Tel : (606) 762 7921
Fax: (606) 762 7879
E-mail: nsembilan@mida.gov.my
PAHANG
Suite 3, 11th Floor
Kompleks Teruntum
P.O. Box 178
25720 Kuantan
Pahang Darul Makmur
Malaysia
Tel : (606) 513 7334
Fax: (606) 513 7333
E-mail: pahang@mida.gov.my
31
PERAK
Level 4, Perak Techno Trade Centre (PTTC)
Bandar Meru Raya
Off Jalan Jelapang
P.O. Box 210
30720 Ipoh
Perak Darul Ridzuan
Malaysia
Tel : (605) 526 9962 / 9961
Fax: (605) 527 9960
E-mail: perak@mida.gov.my
Useful Addresses
SELANGOR
Lot 22.2.1, Level 22
Wisma MBSA
Persiaran Perbandaran
40000 Shah Alam
Selangor Darul Ehsan
Malaysia
Tel : (603) 5518 4260
Fax: (603) 5513 5392
E-mail: selangor@mida.gov.my
TERENGGANU
Level 5
Menara Yayasan Islam Terengganu
Jalan Sultan Omar
20300 Kuala Terengganu
Terengganu
Malaysia
Tel : (609) 622 7200
Fax: (609) 623 2260
E-mail: terengganu@mida.gov.my
Useful Address
32

Headquarters
MALAYSIAN INVESTMENT DEVELOPMEMNT AUTHORITY
Malaysian
MALAYSIAN Investment
INVESTMENT Development
DEVELOPMENT Authority
MIDA Sentral No. 5, Jalan Stesen Sentral 5
Kuala Lumpur Sentral
: (603) 2267 3633
Tel
: 603) 2274 7970
Fax
: investmalaysia@mida.gov.my
Email
Website : www.mida.gov.my
ASIA PACIFIC
AUSTRALIA
Consul (Investment)
Consulate of Malaysia
Level 6, 16 Spring Street
Sydney N.S.W. 2000
Australia
Tel : (6102) 9251 1933

Fax : (6102) 9251 4333
E-mail: midasyd@bigpond.net.au
CHINA
Guangzhou
Director
Unit 1804B-05
CITIX Plaza Office Tower

233 Tianhe Be Road Guangzhou
510610, China
Tel : (8620) 8752 0739

Fax : (8620) 8752 0753
E-mail: midagz@mida.org.cn
Shanghai
Consul (Investment)
Consulate General of Malaysia
Units 807-809, Level 8
Shanghai Kerry Centre
No. 1515, Nanjing Road (West)
Shanghai, 200040
Peoples Republic of China

Tel : (8621) 6289 4547 / 5298 6335
Fax : (8621) 6279 4009
E-mail: midash@mida.org.cn
INDIA
Consul Investment
(Investment Section)
81 & 87, 8th Floor
3rd North Avenue, Maker Maxity
Bandra Kurla Complex, Bandra (E)
Mumbai 400051, India
Tel : (9122) 2659 1155 / 1156
Fax : (9122) 2659 1154
E-mail: midamumbai@mida.ind.in
JAPAN
Osaka
Director
Mainichi Intecio 18F
3-4-5 Umeda, Kita-ku
Osaka 530-0001, Japan
Tel : (816) 6451 6661
Fax : (816) 6451 6626
E-mail: midaosaka@mida.or.jp
33
Tokyo
Director
32F, Shiroyama Trust Tower
4-3-1, Toranomon, Minato-ku
Tokyo 105-6032, Japan
Tel : (813) 5777 8808
Fax : (813) 5777 8809
E-mail: midatokyo@midajapan.or.jp
Website: www.midajapan.or.jp
REPUBLIC OF KOREA
Counsellor (Investment)
Embassy of Malaysia
17th Floor, SC First Bank Building 100
Gongpyung - dong, Jongru - gu
Seoul 110-702, Republic of Korea
Tel : (822) 733 6130 / 6131
Fax : (822) 733 6132
E-mail: midasel@chollian.net
SINGAPORE
Director
No. 7, Temasek Boulevard
26-01, Suntec Tower One
Singapore 038987
Tel : (65) 6835 9326 / 9580 / 7069
Fax : (65) 6835 7926
E-mail: mida@midasing.sg
TAIWAN
Director (Investment)
Malaysian Friendship & Trade Centre
12th Floor, Suite A, Hung Kuo Building
No. 167, Tun Hua North Road
Taipei, 105, Taiwan
Tel : (8862) 2718 6094 / 886 / 2713 5020
Fax : (8862) 2514 7581
E-mail: midatpe@ms18.hinet.net
UNITED ARAB EMIRATES
Consul Investment
Unit 2204-2206, 22nd Floor, Tower A
Business Central Tower, Dubai Media City
P.O. Box 4598
Dubai
United Arab Emirates
Tel : (9714) 4343 2632
Fax : (9714) 4343 698
E-mail: mida_dxb@eim.ae
Useful Addresses
32
EUROPE
FRANCE
Director
42 Avenue Kleber
75116 Paris
France
Tel : (331) 4727 3689 / 6696
Fax : (331) 4755 6375
E-mail: mida.paris@wanadoo.fr
GERMANY
Frankfurt
Consul Investment
17th Floor, Frankfurt Kastor
Platz der Einheit 1
60327 Frankfurt am Main
Germany
Tel : (4969) 7680 7080
Fax : (4969) 7680 708-20
Munich
Director
6th Floor, Brkleinhaus
Brkleinstrasse 10
80538 Munich
Germany
Tel : (4989) 2030 0430
Fax : (4989) 2030 04315
E-mail: midamunich@aol.de
ITALY
Consul (Investment)
Consulate of Malaysia (Investment Section)
5th Floor, Piazza Missori 3
20123 Milan (MI)
Italy
Tel : (3902) 3046 521
Fax : (3902) 3046 5242
E-mail: midamln@tin.it
SWEDEN
Economic Counsellor
Embassy of Malaysia
Karlavaegen 37
P.O. Box 26053
S-10041 Stockholm
Sweden
Tel : (468) 791 7942
Fax : (468) 791 8761
E-mail: mida@malemb.se
UNITED KINGDOM
Director
17, Curzon Street
London W1J 5HR
United Kingdom
Tel : (4420) 7493 0616
Fax : (4420) 7493 8804
E-mail: midalon@btconnect.com
E-mail: mida.frankfurt@t-online.de
UNITED STATES OF AMERICA (USA)

BOSTON
LOS ANGELES
Director
One International Place, Floor 8
Boston, MA 02110
United States of America
Tel : (1617) 338 1128 / 1129
Fax : (1617) 338 6667
E-mail: midaboston@aol.com
Consul (Investment)
550, South Hope Street , Suite 400
Los Angeles, California 90071
Tel : (1213) 955 9183
Fax : (1213) 955 9878
E-mail: mida@midala.org
CHICAGO
Director
John Hancock Center, Suite 1515
875 North Michigan Avenue
Chicago, IL 60611
Tel : (1312) 787 4532
Fax : (1312) 787 4769
E-mail: mida@midachicago.org
HOUSTON
Director
6th Floor, Suite 630
Lakes on Post Oak
3050 Post Oak Boulevard
Houston, TX 77056
Tel : (1713) 979 5170
Fax : (1713) 979 5177 / 78
E-mail: mida@midahouston.org
33
Usefull Adresses
NEW YORK
Consul (Investment)
313 East, 43rd Street
New York, NY 10017
Tel : (1212) 687 2491
Fax : (1212) 490 8450
E-mail: mida@midany.org
SAN JOSE
Director
226 Airport Parkway, Suite 480
San Jose, California 95110
Tel : (1408) 392 0617 / 8
Fax : (1408) 392 0619
E-mail: midasanjose@aol.com
34
MIDA Sentral, No. 5, Jalan Stesen Sentral 5
Webseite
35

MIDA Malaysia Cost of Doing Business

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MALAYSIA

Malaysia: Your Profit Centre in Asia

One Ringgit Malaysia (RM) is divided into 100

Average lending rates (ALR):

The Federation of Malaysian Manufacturers

To view exchange rates of the major foreign

Disclaimer: Although every effort has been made to

Malaisie : Cots Dimplantation

Costs of Doing Business in Malaysia

Main Fees to be Paid to the Companies

Minimum Conditions of Employment

Container Haulage Rates

Costs of Doing Business in Malaysia

Exceeding RM100 million

Average Cost for Companys Secretarial Services

Incorporation of a Sdn. Bhd. (private limited company)

Costs of Doing Business in Malaysia

Cost of Industrial Land and Factory Building

RM100 per 100m

RM60 - RM180 per 100m

Cost of Ready-Built Factory *

Light Industry: RM1,600 per ha.

Medium Industry: RM2,100 per ha.

Heavy Industry: RM2,400 per ha.

RM1,000.00 per ha.

RM0.35 -RM 0.45

RM0.04 - RM219,023.00 per ha.

Unit Semi Detached

Unit Semi Detached

Petroleum Income Tax

Personal Income Tax

Costs of Doing Business in Malaysia

companies, hotels and restaurants.

RM42.50 (US$13.28) per 100% vol per litre

per stick + 20%

Rates of Capital Allowances

Source: Inland Revenue Board www.hasil.org.my

Paid annual leave for employees:

* Minimum paid annual leave to be provided for employees.

Paid sick leave per calendar year:

* Minimum paid sick leave to be provided for employees.

Payment for overtime work:

: one-and-a-half times the hourly rate of pay

Source: (Ministry of Human Resources) www.mohr.gov.my

Human Resources - Statutory Contributions

Age Group 60 Years and Below

a) Monthly wages RM5,000 (US$1,563) and below

(Third Schedule (Part C) of the EPF Act 1991)

Costs of Doing Business in Malaysia

Rates of Levy Contributions

Employers with 50 Malaysian employees and above

1% of employees monthly wages

Visit Pass [VP(TE)] PLKS

Source: Immigration Department - www.imi.gov.my

Costs of Doing Business in Malaysia

Salaries of Non - Executives in the Manufacturing Sector

NON - EXECUTIVE POSITION

Source : MEF Salary Survey for Non Executives 2013 - www.mef.org.my

Source: Tenaga Nasional Berhad - www.tnb.com.my

Costs of Doing Business in Malaysia

1st 200kWh(1-200 kWh)/month

Tariff CM2 (Medium Voltage General Commercial Tariff)

Tariff CM1 (Low Voltage Commercial Tariff)

Tariff CM3 (Medium Voltage Peak/Off-Peak Commercial Tariff)