MALAYSIA

COSTS OF DOING
BUSINESS

Malaysia: Your Profit Centre in Asia

 Objective
The objective of this brochure is to enable investors to make a preliminary assessment of the
major costs involved in doing business in Malaysia. Investors who require more specific details
can contact MIDA headquarters in Kuala Lumpur or the nearest MIDA overseas or state offices for
further advice and assistance.

Published by:

MALAYSIAN INVESTMENT DEVELOPMEMNT AUTHORITY

The Malaysian Investment Development Authority

(MIDA) is the government’s principal agency for One Ringgit Malaysia (RM) is
the promotion of the manufacturing and services divided into 100 sen. Currently,
sectors in Malaysia. If you are interested in setting up a the Ringgit exchange rate
manufacturing or its related services project in Malaysia, operates on a managed-
do contact MIDA for more information as well as assistance float regime against a trade-
in planning your business trip. weighted basket of currencies.
Website : www.mida.gov.my In this brochure, costs quoted
in US Dollar are conversions
based on US$1 = RM4.29 (as at
In cooperation with: 31 December 2015)

To view exchange rates of the

major foreign currencies, please
visit the Bank Negara Malaysia’s
The Federation of Malaysian Manufacturers (FMM) is website.
Malaysia’s premier and largest private sector economic
organisation representing over 2,500 manufacturing and Average lending rates (ALR):
industrial service companies of varying sizes. Established Commercial banks 4.46% (as at
in 1968, FMM has led Malaysian manufacturers in Oct 2016)
spearheading the country’s growth.
Website : www.fmm.org.my Source: Bank Negara Malaysia
– www.bnm.gov.my

Disclaimer: Although every effort has

The Malaysian International Chamber of Commerce
and Industry (MICCI) represents the majority of
international corporations currently operating in
Malaysia. It aims to promote, protect and advance
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
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.
2015/2016

2 Costs of Doing Business in Malaysia

Contents
STARTING A BUSINESS 4
• Main Fees to be Paid to the Companies
Commission of Malaysia
• Average Cost for Company’s Services
• Rental Rates for Prime Office Space
• Costs of Industrial Land & Factory Building
TAXATION IN MALAYSIA 6
• Company Tax
• Petroleum Income Tax
• Personal Income Tax
• Withholding Tax
• Good and Services Tax (GST)
• Excise Duty
• Rates of Capital Allowances
HUMAN RESOURCE
• Minimum Conditions of Employment
• Statutory Contributions
• Employment of Expatriates
• Wage Rates
UTILITIES 13
• Electricity Rates
• Water Rates
• Sewerage Rates
• Schedule Waste Treatment Rates
• Gas and Fuel Costs
• Telecommunications Rates
• Internet Services
TRANSPORTATION COSTS 25
• Container Haulage Rates
• Ocean Freight Rates
• Courier Service Rates
• Air Cargo Rates
LIVING IN MALAYSIA 27
• 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
8 • Non-dutiable Goods
USEFUL ADDRESSES 33
• Relevant Organisations
• States Agencies
• MIDA State Offices
• MIDA’s Worldwide Network
Costs of Doing Business in Malaysia 3
 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)

RM US$
Reservation of a name 30 7
For registration of a company, fees range according to
nominal share capital, e.g:
• Up to RM400,000 1,000 233
• RM400,001 – RM500,000 3,000 699
• RM500,001 – RM1,000,000 5,000 1,166
• RM1,000,001 – RM5,000,000 8,000 1,865
• RM5,000,001 – RM10,000,000 10,000 2,331
• RM10,000,001 – RM25,000,000 20,000 4,662
• RM25,000,001 – RM50,000,000 40,000 9,324
• RM50,000,001 – RM100,000,000 50,000 11,655
• Exceeding RM100 million 70,000 16,317

Average Cost for Company’s Secretarial Services

RM US$
Incorporation of a Sdn. Bhd. (private limited company) 1,000 233
Incorporation of a Bhd. (public limited company) 3,500 816

Note: For the full range of fees, please go to SSM’s website at www.ssm.com.my
Source: Companies Act, 1965 (Act 125) & subsidiary legislations.

Rental Rates for Prime Office Space

Location RM US$
Alor Setar, Kedah 16.15 – 24.00 3.76 – 5.59
Georgetown, Pulau Pinang 27.00 – 35.50 6.29 – 8.28
Ipoh, Perak 16.15 – 21.52 3.76 – 5.01
Kuala Lumpur* 64.60 – 102.25* 15.06 – 23.83*
Petaling Jaya, Selangor 48.44 – 59.20 11.29 – 13.80
Seremban, Negeri Sembilan 16.10 – 37.70 3.75 – 8.79
Melaka 26.00 – 38.00 6.06 – 8.86
JB City JB City
Johor Bahru, Johor 34.45 – 37.70 8.03 – 8.79
Medini Nusajaya Medini Nusajaya
48.45 – 53.80 11.29 – 12.54
Kuantan, Pahang 13.00 – 25.00 3.03 – 5.83
Kuala Terengganu, Terengganu 21.50 – 27.00 5.01 – 6.29
Kota Bharu, Kelantan 10.70 – 27.00 2.49 – 6.29
Kota Kinabalu, Sabah 23.70 – 32.30 5.52 – 7.53
Kuching, Sarawak 27.00 – 32.30 6.29 – 7.53
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

4 Starting a Business
 Cost of Industrial Land and Factory Building

Cost of Industrial Land* Cost of Ready-Built Factory*

Annual
Selling Price Quit Rent Assessment Selling Price per ft2 Rental per ft2
Location
per ft2 per Annum Rate (% of of floor area per month
property value)
RM6.00 – 10.00 RM165 per 100m² 10 RM412.00 RM0.52
Perlis
US$1.40 – 2.33 US$38.46 per 100m² US$96.04 US$0.12
RM5.00 – 20.00 RM0.80 – 1.60 per m² 10 – 12 RM50.00 – 70.00 RM0.50 – 0.70
Kedah (PKNK)
US$1.17 – 4.66 US$0.19 - 0.37 per m² US$11.66 – 16.32 US$0.11 – 0.16
RM30.00 – 35.00 RM2,000.00 – 3,000.00 per ha. 8 Not applicable RM2.00
Kedah (KHTP)
US$6.99 – 8.16 US$466.20 – 699.30 per ha. US$0.47
Island RM 1.29 (US$0.30) m2 Island Island Island
RM66.89 minimum RM 300.00 13.5 RM 168.00 – 400.00 RM 1.50 – 3.53
US$15.59 (US$69.93) per lot (Town land) US$39.16 – 93.24 US$0.35– 0.82
Penang Mainland Mainland
Mainland RM 1.08 (US$0.25) m2 Mainland RM 141.00 -330.00 0.70 -1.70
RM 35.00 minimum RM 150.00 10 US$32.87– 76.92 US$0.16– 0.40
US$8.16 (US$34.97) per lot
RM10.00 – 30.00 RM 4,500 – 11,000 per ha. 16 RM97 – 115 RM0.50 – 0.70
Perak
US$2.33 – 6.99 US$1,049 – 2,564 per ha. US$22.61 – 26.80 US$0.12 – 0.16
RM50.00– 150.00 RM2,700.00 – 24,000.00 per ha. 8 – 13 RM70.00 – 500.00 RM1.50 – 3.00
Selangor
US$11.66 – 34.97 US$629.37 - US$5,594 per ha. US$16.32 – 116.55 US$0.35 – 0.70
Negeri RM6.00 – 50.00 RM1,976.84 – 7,700.00 per ha. 8 – 13 RM74.00 – 306.00 RM0.90 – 2.00
Sembilan US$1.40 – 11.66 US$460.80 – 1,795 per ha. US$17.25 – 71.33 US$0.21 – 0.47
RM15.00 – 30.00 RM 60 – 180 per 100m² Building RM108.49 – 171.00 RM0.63– 0.78
US$3.50 -6.99 US$13.99 -41.96 per 100m² 7.7 – 13.2 US$25.29 -39.86 US$0.15 – 0.18
Melaka
Vacant Land
2.5 – 13.2
RM25.00– 90.00 Light Industry: RM1,600 per ha. 0.33 – 1.0 RM140.00 – 400.00 RM1.20 – 3.00
US$5.83 – 20.98 US$372.96 per ha. US$32.63 – 93.24 US$0.28 – 0.70
Medium Industry: RM2,100 per ha.
Johor
US$489.51 per ha.
Heavy Industry: RM2,400 per ha.
US$559.44 per ha.
RM5.00– 21.00 RM 12.00 – 21.00 per sq meter 7 RM50.00 – 127.00 RM0.40 – 0.60
Pahang
US$1.17 – 4.90 US$2.80 – 4.90 per sq meter US$11.66 – 29.60 US$0.09 – 0.14
RM2.00 – 70.00 RM8 – 20 per 100m² 5 – 10 Depends on the market Depends on the
Terengganu
US$0.47 – 16.32 US$1.86 – 4.66 per 100m² market
RM15.00 RM1,000 per ha. 5 – 12 RM150.00 RM0.42
Kelantan
US$3.50 US$233 per ha. US$34.97 US$0.10
Sabah* RM20.50– 28.00 RM0.25 p.s.f. 9 – 15 Detached Ready Built factory
- KKIP US$4.78 – 6.53 US$0.06 p.s.f. RM1.9 mil - 4 mil Phase 5
US$442,890 – 932,401 (coming soon)
- POIC RM26.00-RM30.00 RM 0.05 p.s.f - Semi-Detached
US$6.06 –6.99 US$0.01 p.s.f RM 1.4 mil - 1.6 mil RM1.25 p.s.f
US$326,340 – 372,960 US$0.29
Cluster (15,000 p.s.f – 3
RM 700,000 – 900,000 units available)
US$163,170 – 209,790
(Only for rent)
RM40.00– 100.00 RM 0.04 – 1076.00 per ha. 5.5 – 26.5 Unit Semi Detached Unit Semi
US$9.32 – 23.31 US$0.01 – 250.82 per ha. = RM450,000.00 Detached
US$104,895 = RM2,000.00
Double Storey US$466.20
Semi-Detached Unit Terrace
= RM360,000.00 – = RM1,700 – 1,500
398,000.00 US$396.27 – 349.65
US$83,916 – 92,774
Sarawak
Double Storey Detached
= RM400,000.00 –
598,000.00
US$93,240 – 139,394
Double Storey Terrace
= RM260,000.00 –
498,000.00
US$60,606 – 116,084

Source : MIDA States

Starting a Business 5
 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, with effect from year of assessment (YA) 2004, income received in Malaysia from sources
outside Malaysia by any person other than a resident company carrying on business of banking,
insurance, sea or air transport is exempted from income tax.

The income is assessed on a current year basis and the present tax assessment system administered
by Inland Revenue Board of Malaysia (IRBM) is Self-Assessment System (SAS). In SAS, taxpayers are
required to declare its income honestly and calculate the tax payable on its own. The responsibility
on the tax matters have been shifted to the taxpayers. They are required to have sufficient tax
knowledge in order to assess their tax liability correctly and within the timeframe.

The tax rates for YA 2016 are as follows:

Company Tax
Resident and non-resident companies 24%

Resident companies with paid-up capital of RM2.5 million (US$588,235) and less at the beginning of
the basis period for a year of assessment:
• on the first RM500,000 (US$116,550) chargeable income 19%
• on subsequent chargeable income 24%

Petroleum Income Tax

A person carrying on petroleum upstream operations is subject to Petroleum Income Tax (PITA) 1967. 38%

From YA 2010, the assessment system under PITA has changed to the current year basis and the self-
assessment system.

Personal Income Tax

Resident individuals with chargeable income (after deduction of personal reliefs) of more than 1 - 26%
RM5,000 (US$1,166) and not more than RM1,000,000 (US$233,100)

Resident individuals with chargeable income (after deduction of personal reliefs) of more than 28%
RM1,000,000 (US$233,100)

Non-resident individuals (not entitled to any personal reliefs) 28%

Withholding Tax
Withholding tax is an amount withheld by the party making payment on income earned by a non-
resident individuals or companies and the withheld amount is then remitted to Inland Revenue Board
of Malaysia.

The tax rate is based on classes of income and is stated either in in Income Tax Act 1967 or in the
Double Taxation Agreement (DTA). Some classes of income are shown as follows:
• Special classes of income which is derived from Malaysia: 10%
i. Amounts paid for services rendered in connection with the use of property or rights
or installation services or operation on the supply of plant, machinery or other
apparatus
ii. Amounts paid for technical advice, assistance or services rendered in connection
with technical management or administration of scientific, industrial or commercial
projects
iii. Rent or payment for the use of any moveable property.
• Interest derived from Malaysia 15%
• Royalty derived from Malaysia 10%
• Remuneration or income from service performed or rendered in Malaysia by public 15%
entertainer
• Contract payment:
i. Payable by the non-resident contractor 10%
ii. Payable by employees of the non-resident contractor 3%
• Gains or profits falling under paragraph 4(f ) Income Tax Act 1967 10%

Sources: Inland Revenue Board – www.hasil.org.my

6 Taxation in Malaysia
 Good and Services Tax (GST)

During the 2014 Budget Announcement, the Prime Minister of Malaysia has announced the implementation of a goods and services
tax (GST) of 6% commencing on 1 April 2015. The introduction of GST is part of the overall Government tax reform programme
towards making the taxation system more efficient, effective, transparent, business friendly and capable of generating a stable
source of revenue. GST is to replace the current consumption tax comprising of Sales and Services Tax (SST) to eliminate its inherent
weaknesses such as cascading and compounding effects, transfer pricing and value shifting, no complete relief on goods exported,
discourage vertical integration, administrative bureaucratic red tape, classification issues and etc.

GST, also known as value added tax (VAT) in many countries is a multi-stage consumption tax on goods and services. GST is levied on
the supply of goods and services at each stage of the supply chain from the supplier up to the retail stage of the distribution. Even
though GST is imposed at each level of the supply chain, the tax element does not become part of the cost of the product because
GST paid on the business inputs is claimable. Hence, it does not matter how many stages where a particular good and service goes
through the supply chain because the input tax incurred at the previous stage is always deducted by the businesses at the next step
in the supply chain.

With GST, businesses can benefit from recovering input tax, thus reducing cost of doing business. 22 General Policies, Facilities and
Guidelines GST is a broad based consumption tax covering all sectors of the economy i.e all goods and services made in Malaysia
including imports except specific goods and services which are categorised under zero-rated supply and exempt supply orders as
determined by the Minister of Finance and published in the Gazette. GST can only be levied and charged if the business is registered
under GST. A business is not liable to be registered if its annual turnover of taxable supplies does not reach the prescribed threshold.
Therefore, such businesses cannot charge and collect GST on the supply of goods and services made to their customers. Nevertheless,
businesses can apply to be registered voluntarily. For further information on GST, visit http://gst.customs.gov.my

Source : Royal Custom Malaysia – www.customs.gov.my

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:

Goods Duty Rate

• Motorcars 75% - 105%
• 4Wheel drives 60% - 105%
• Motorcycle 20% - 30%
RM0.10 (US$0.02) + 15% per litre

• Intoxicating liquor RM42.50 (US$9.91) per 100% vol

per litre + 15% RM0.22 (US$0.05)

• Cigarettes per stick + 20%

Source : Royal Custom Malaysia – www.customs.gov.my

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. Allowances for some items are shown in the table below. For plant
and machinery, companies are advised to verify with the Inland Revenue Board of
Malaysia on the specific items which qualify.

Capital Expenditure Initial Allowance Annual Allowance

• Industrial building 10% 3%
• General plant and machinery 20% 14%
• Heavy machinery and motor vehicles 20% 20%
• Computer and IT equipment 20% 40%
• Environmental control equipment 20% 40%
• Others 20% 10%
Sources: Inland Revenue Board – www.hasil.org.my

Taxation in Malaysia 7
 Human Resources

Minimum Conditions of Employment

The Employment Act, 1955 is the main legislation on labour matters in Malaysia.
Paid maternity leave : 60 days
Normal work hours : Not exceeding eight hours in one day or 48 hours in one week
Paid Public holiday : 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: Paid sick leave per calendar year:
Less than two years of service : 8 days Less than two years of service : 14 days
Two or more but less than five : 12 days Two or more but less than five : 18 days
years of service years of service
Over five years of service : 16 days Over five years of service : 22 days
Where hospitalisation is : Up to 60 days
* Minimum paid annual leave to be provided for employees. necessary (inclusive of the paid
sick leave entitlement
stated above.)

Payment for overtime work: * Minimum paid sick leave to be provided for employees.
Normal working days : one-and-a-half times the hourly rate of pay
Rest days : two times the hourly rate of pay
Public holidays : three times the hourly rate of pay

Minimum Wages Order 2012

Generally, wages in Malaysia are not regulated and it is dependent on the demand and supply of the market forces. The Minimum
Wages Order 2012 had laid down the minimum wages to be paid for all employees who fall within the First Schedule of the
Employment Act 1955. Minimum wages is defined as basic wages, excluding any allowances or other payments. The minimum
wages of RM900 was set for Peninsular Malaysia and RM800 (US$210) for Sabah, Sarawak and Labuan. No employer shall pay
below the stipulated amount. All local and foreign employees shall be entitled to receive the minimum wages as per the Order.

Minimum Retirement Age Act 2012

The minimum retirement age of an employee shall be upon the employee attaining the age of sixty years. The Schedule in
the Act exempts certain persons who will not be subject to the Minimum Retirement Age Act 2012.
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 Age Group 60-75 Years
Employers a) Monthly wages RM5,000 (US$1,166) and Employers a) Monthly wages RM5,000 (US$1,166)
below. Minimum of 13% of the employees’ and below. Minimum of 6.5% of the
monthly wages employees’ monthly wages
b) Monthly wages exceed RM5,000 (US$1,166) b) Monthly wages exceed RM5,000
Minimum of 12% of the employees’ monthly (US$1,166). Minimum of 6% of the
Employees wages Employees employees’ monthly wages

Minimum of 11% of the employees’ monthly Minimum of 5.5% of the employees’

wages monthly wages
(Third Schedule (Part A) of the EPF Act 1991) (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 Age Group 60-75 Years
Employers – RM5.00 (US$1.16) per employee per month Employers – RM5.00 (US$1.16) per employee per month
Employees – 11% of the employees’ monthly wages Employees – 5.5% of the employees’ monthly wages
(Third Schedule (Part B) of the EPF Act 1991) (Third Schedule (Part D) of the EPF Act 1991)
Source: Employees Provident Fund – www.kwsp.gov.my

8 Human Resources
 Statutory Contributions

Social Security Organisation (SOCSO) was established in 1971 under the Ministry of Human Resources to implement and
administer the social security schemes under the Employees’ Social Security Act 1969, namely Employment Injury Scheme
and Invalidity Scheme.

All eligible Malaysian citizens and permanent residents employees are compulsory to register.

Employee’s Eligibility:

i. Monthly wages of RM3,000 (US$699) or less

Employee who receives a monthly wages of RM3,000 (US$699) or less is required to register and contribute.
ii. ‘Once- In-Always-In’ Principle
Employees who have already contributed and whose monthly wages exceed RM3,000 (US$699) are required to
continue contributing.
iii. Monthly wages exceeding RM 3,000 (US$699)
New employee with monthly wages of more than RM 3,000 (US$699) can be covered upon mutual agreement
between employer and employee.

Person exempted from Employee’s Social Security Act 1969 coverage are as follows:
• Federal and State Government employees except who are employed under temporary or contract basis
• Domestic servants
• Self-employed
• Spouse/s of a sole proprietor or partners
• Foreign workers (covered under Workmen’s Compensation Act 1952)

Employment Injury Scheme which provides protection to an employee against accident or an occupational disease arising
out of or in the course of his employment. The protection under this scheme covers for industrial accident, commuting
accident and occupational disease. The benefits under this scheme are:

• Medical benefit, temporary disablement benefit, permanent disablement benefit, constant-attendance allowance,
facilities for physical/vocational rehabilitation, dependants’ benefit, funeral benefit and education benefit.

Invalidity Scheme provides 24 hours coverage to an employee who suffers from invalidity or death due to any causes
which are not related to his employment. The benefits under this scheme are:

• Invalidity pension, invalidity grant, constant-attendance allowance, facilities for physical/vocational rehabilitation &
dialysis, survivor’s pension, funeral benefit and education benefit.

Source : Social Security Organisation (SOCSO) – www.perkeso.gov.my

Governed by Pembangunan Sumber Manusia Berhad Act (PSMB), 2001, the Human Resources Development Fund
(HRDF) is a dynamic organization, catalyzing development of a competent workforce, to support the vision of a high-
income economy.

HRDF remains committed to identify high-potential resources of the country and recongnise their skills, introduce reskilling
and upskilling programmes for better career and growth opportunities. Besides, HRDF also encourages employers covered
under PSMB Act to retrain and upgrade the skills of their employees apperentices and trainees in keeping with fact evolving
business landscape and their individual company aspirations.

Since its inception, HRDF has evolved in its role from managing a sizeable fund to becoming a one-stop-centre for HRD
solution to the critical mass of Malaysian SMEs. As a custodian and authoritive institutions well positioned to offer robust
and prudent solutions, HRDF continues to engages with multiple stakeholders of the industry to continuously re-discover
its role as well as opportunities to build the nation’s human capital resources.

With 63 subsectors covererd under the PSMB Act 2001, HRDF has assumed a greater responsibility to reach out to the
corporates, educating and motivating them to seek the benefits and value of HRDF programmes and initiatives.
For more information, kindly visit our website - www.hrdf.com.my or call 1800-88-4800

Human Resources 9
 Statutory Contributions

SECTOR COVERED UNDER PSMB ACT,2001 :

Act of year 2015, there are 3 sectors covered under the PSMB Act, 2001 :

Manufacturing Sector

Paid-Up Capital Payment of Levy

No. Requirement of Employers
(RM Million) (Mandatory /Optional)
1. Employers with 50 Malaysian Employees & Above - Mandatory (1.0 %)

2. Employers with 10 – 49 Malaysian Employees 2.5 above Mandatory (1.0%)

3. Employers with 10 – 49 Malaysian Employees Below 2.5 Optional (0.5%)

Services Sector

Paid-Up Capital Payment of Levy

No. Requirement of Employers
(RM Million) (Mandatory /Optional)
1. Employers with 10 Malaysian Employees & Above - Mandatory (1.0 %)

2. Employers with 30 Malaysian Employees & Above - Mandatory (1.0%)

(Applicable to F&B Employers)

3. Employers with 30 Malaysian Employees & Above - Mandatory (1.0%)

(Applicable to Hypermarket; Supermarket &
Departmental Store)

Mining and Quarrying Sector

Paid-Up Capital Payment of Levy

No. Requirement of Employers
(RM Million) (Mandatory /Optional)
1. Employers with 50 Malaysian Employees & Above - Mandatory (1.0 %)

2. Employers with 10 – 49 Malaysian Employees 2.5 above Mandatory (1.0%)

3. Employers with 10 – 49 Malaysian Employees Below 2.5 Optional (0.5%)

Source: Pembangunan Sumber Manusia Berhad (PSMB) – www.hrdf.com.my

Employment of Expatriates

An employment pass is issued to 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 employment’s contract and the monthly salary
received by the expatriates.

No. Types of Passes Payments of Fees

A. Employment Pass (PG)
This pass is issued for key-post and term-post position
subject to the following conditions:
• Minimum period of employment’s contract is two
(2) years and stamping
- Salary not less than RM 5,000 (US$1,165).
i. Employment Pass:
- Key post RM300.00 (US$69.93).
- Term post RM200.00 (US$46.62).
ii. Processing fees – RM125.00 (US$29.14).
iii. Journey perform visa RM500.00
(US$116.55) per post/application (subject to visa
entry requirement according to each country of
origin)
iv. No levy

B. Visit Pass [VP(TE)] – PLKS i. Levy: RM410 (US$95.57).

Visit Pass (Temporary Employment) is issued only for ii. Processing Fees : RM125.00 (US$29.14).
temporary domestic helper (maid) iii. Journey perform visa (if applicable): RM500
(US$117.65). (include Visa based on the country of
origin) - (if applicable)

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

10 Human Resources
 Wage Rates

Salaries of Executives in the Manufacturing Sector

In manufacturing sector, the average basic monthly salary of the executives ranges from RM3,771 (US$879) (Executives) to
RM14,659 (US$3,417) (Senior Managers) to RM24,496 (US$5,710) (Top Executives). The following table shows the average
minimum and maximum monthly salaries of selected executive position.

RM US$
EXECUTIVE POSITION
Min Max Min Max
General Manager 15,191 24,502 3,541 7,657
General Manager – Sales & Marketing/ Business Development 13,561 21,959 3,161 6,862
Senior Production/Manufacturing Manager 11,009 20,197 2,566 6,312
Financial Controller / Director 16,295 29,499 3,798 9,218
Finance/ Accounts Manager 6,568 12,234 1,531 3,823
Finance / Account Executive 2,594 5,055 605 1,580
Company Secretary 5,711 10,175 1,331 3,180
Admin/HR/Finance Manager 6,881 12,608 1,604 3,940
Human Resource Manager 6,581 13,165 1,534 4,114
Training Manager 5,430 11,731 1,266 3,666
Quality Assurance Manager 6,294 12,473 1,467 3,898
Business Development Manager 7,541 14,394 1,758 4,498
Logistics Manager 6,230 11,133 1,452 3,480
Technical Manager 6,111 12,963 1,424 4,051
Marketing Manager 6,051 13,964 1,410 4,364
Operations Manager 6,617 13,008 1,542 4,065
Mechanical Engineer 3,266 6,660 761 2,081
Electrical/Electronics Engineer 3,231 6,640 753 2,075
IT/System Support Executive/Engineer 2,450 5,578 571 1,743
IT Executive 2,728 5,022 636 1,569
Marketing Executive 2,689 5,480 627 1,713
Quality Assurance Executive 2,757 4,879 643 1,525
Executive Secretary/Personal Assistant 3,257 6,390 759 1,997

Source: MEF Salary Survey for Executives 2015 – www.mef.org.my

Human Resources 11
 Salaries of Non -Executives in the Manufacturing Sector

An analysis of the salaries of Non Executives in the manufacturing sector shows at the average monthly basic monthly
salary ranged from RM1,126 (US$262) (unskilled employees) to RM1,717 (US$400) (semi-skilled employees) to RM2,352
(US$548) (skilled employees/craftsmen). The following table shows the average minimum and maximum monthly salaries
of selected Non Executive position.

RM US$
NON-EXECUTIVE POSITION
Min Max Min Max
Secretary 1,644 4,242 383 989

Accounts Clerk IT Supervisor 1,331 2,633 310 614

General Clerk 1,109 2,746 259 640

Receptionist/Telephone Operator 1,152 2,324 267 542

IT Supervisor 2,119 4,078 494 951

IT Assistant 2,123 4,222 495 984

Chargeman (Medium Pressure) 2,182 3,487 509 813

Production Supervisor 2,119 3,865 494 901

Machinist 1,228 2,711 286 632

Line Leader 1,273 2,554 297 595

Services Technician 1,255 3,000 293 699

Technician (General) 1,377 3,041 312 709

Electrician 1,464 2,728 341 636

Wireman/Welder 1,557 2,928 363 683

Operator (Semi-Skilled) 976 2,192 228 511

Operator (Unskilled) 918 1,679 214 391

Storekeeper/Warehousemen 1,415 2,745 330 640

Quality Control/Assurance Supervisor 2,355 4,048 549 944

Lorry/Truck/Van Driver 1,336 2,608 311 608

Security Guard 975 2,025 227 472

Source : MEF Salary Survey for Non Executives 2015 - www.mef.org.my

12 Human Resources
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.

Existing Rates New Rates

Tariff Category Unit (1 June 2011) (1 January 2014)
sen / US cent sen / US cent
Tariff B - Low Voltage Commercial Tariff
For overall monthly consumption between 0-200 kWh per month:
For all kWh sen/kWh 39.30 / 9.16
The Minimum Monthly Charge is RM 7.20 / 1.68
For overall monthly consumption more than 200 kWh per month:
For all kWh (from 1kWh and above) sen/kWh 43.00 / 10.02
The Minimum Monthly Charge is RM 7.20 / 1.68
New Structure
For the first 200 kWh (1 -200 kWh) per month sen/kWh 43.50 / 10.14
For the next kWh (201 kWh onwards) per month sen/kWh 50.90 / 11.86
The Minimum Monthly Charge is RM 7.20 / 1.68
Tariff C1 - Medium Voltage General Commercial Tariff
For each kilowatt of maximum demand per month RM/kW 25.90 / 6.04 30.30 / 7.06
For all kWh sen/kWh 31.20 / 7.27 36.50 / 8.51
The Minimum Monthly Charge is RM 600.00 / 139.86 600.00 / 139.86
Tariff C2 - Medium Voltage Peak/Off-Peak Commercial Tariff
For each kilowatt of maximum demand per month during the peak period RM/kW 38.60 / 9.00 45.10 / 10.51
For all kWh during the peak period
For all kWh during the off-peak period sen/kWh 31.20 / 7.27 36.50 / 8.51
The Minimum Monthly Charge is sen/kWh 19.20 / 4.48 22.40 / 5.22
RM 600.00 / 139.86 600.00 / 139.86
Tariff D - Low Voltage Industrial Tariff
For overall monthly consumption between 0-200 kWh per month:
For all kWh sen/kWh 34.50 / 8.04
The Minimum Monthly Charge is RM 7.20 / 1.68
For overall monthly consumption more than 200 kWh per month:
For all kWh (from 1kWh and above) sen/kWh 37.70 / 8.79
The Minimum Monthly Charge is RM 7.20 / 1.68
New Structure
For the first 200 kWh (1 -200 kWh) per month sen/kWh 38.00 / 8.86
For the next kWh (201 kWh onwards) per month sen/kWh 44.10 / 10.28
The Minimum Monthly Charge is RM 7.20 / 1.68
Tariff Ds – Special Industrial Tariff (for consumers who qualify only)
For all kWh sen/kWh 35.90 / 8.37 42.70 / 9.95
The Minimum Monthly Charge is RM 7.20 / 1.68 7.20 / 1.68
Tariff E1 - Medium Voltage General Industrial Tariff
For each kilowatt of maximum demand per month RM/kW 25.30 / 5.90 29.60 / 6.90
For all kWh sen/kWh 28.80 / 6.71 33.70 / 7.86
The Minimum Monthly Charge is RM 600.00 / 139.86 600.00 / 139.86
Tariff E1s – Special Industrial Tariff (for consumers who qualify only)
For each kilowatt of maximum demand per month RM/kW 19.90 / 4.64 23.70 / 5.52
For all kWh sen/kWh 28.30 / 6.60 33.60 / 7.83
The Minimum Monthly Charge is RM 600.00 / 139.86 600.00 / 139.86

Utilities 13
 Electricity Rates

Peninsular Malaysia

Existing Rates New Rates

Tariff Category Unit (1 June 2011) (1 January 2014)
sen / US cent sen / US cent
Tariff E2 - Medium Voltage Peak/Off-Peak Industrial Tariff

For each kilowatt of maximum demand per month during the peak period RM/kW 31.70 / 7.39 37.00 / 8.62
For all kWh during the peak period sen/kWh 30.40 / 7.09 35.50 / 8.28
For all kWh during the off-peak period sen/kWh 18.70 / 4.36 21.90 / 5.10
The Minimum Monthly Charge is RM 600.00 / 139.86 600.00 / 139.86

Tariff E2s - Special Industrial Tariff (for consumers who qualify only)

For each kilowatt of maximum demand per month during the peak period RM/kW 27.70 / 6.46 32.90 / 7.67
For all kWh during the peak period sen/kWh 28.30 / 6.60 33.60 / 7.83
For all kWh during the off-peak period sen/kWh 16.10 / 3.75 19.10 / 4.45
The Minimum Monthly Charge is RM 600.00 / 139.86 600.00 / 139.86

Tariff E3 - High Voltage Peak/Off-Peak Industrial Tariff

For each kilowatt of maximum demand per month during the peak period RM/kW 30.40 / 7.09 35.50 / 8.28
For all kWh during the peak period sen/kWh 28.80 / 6.71 33.70 / 7.86
For all kWh during the off-peak period sen/kWh 17.30 / 4.03 20.20 / 4.71
The Minimum Monthly Charge is RM 600.00 / 139.86 600.00 / 139.86

Tariff E3s - Special Industrial Tariff (for consumers who qualify only)

For each kilowatt of maximum demand per month during the peak period RM/kW 24.40 / 5.69 29.00 / 6.76
For all kWh during the peak period sen/kWh 26.70 / 6.22 31.70 / 7.39
For all kWh during the off-peak period sen/kWh 14.70 / 3.43 17.50 / 4.08
The Minimum Monthly Charge is RM 600.00 / 139.86 600.00 / 139.86

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

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:
per kWh
Commercial Tariffs - for offices, shops, restaurants and hotels
sen US cent
Tariff CM1 (Low Voltage Commercial Tariff)

1st 200kWh(1-200 kWh)/month 38.50 8.97

Next kWh(201 kWh onwards)/month 39.50 9.21
Minimum charge per month: RM15 (US$3.50)

Tariff CM2 (Medium Voltage General Commercial Tariff)

All units 32.40 7.55

For each kW of maximum demand per month 23.20 5.41
Minimum charge per month: RM1,000 (US$233.10)

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

For all kWh during the peak period 32.40 7.55

For all kWh during the off-peak period 19.50 4.55
For each kW of maximum demand per month during peak period 32.60 7.60
The minimum monthly charge is RM1,000 (US$233.10)

14 Utilities
 Electricity Rates

per kWh
Industrial Tariffs - for factories
sen US cent
Tariff ID1 (Low Voltage Industrial Tariff)
All units 37.60 8.76
Minimum charge per month : RM15 (US$3.50)
Tariff ID2 (Medium Voltage General Industrial Tariff)
All units 26.80 6.25
For each kW of maximum demand per month 21.75 5.07
Minimum charge per month: RM1,000 (US$233.10)
Tariff ID3 (Medium Voltage Peak/Off-Peak Industrial Tariff)
For all kWh during the peak period 28.60 6.67
For all kWh during the off-peak period 18.00 4.20
For each kW of maximum demand per month during peak period 28.00 6.53
The minimum monthly charge is RM1,000 (US$233.10)

Source: Sabah Electricity Sdn. Bhd. - www.sesb.com.my

Sarawak

Syarikat SESCO Berhad (SESCO) generates and distributes electricity in the State of Sarawak.

per kWh
Commercial Tariffs - for offices, shops, restaurants and hotels
sen US cent
Tariff C1 – Commercial
1 – 100 units 20.00 4.66
1 – 200 units 24.00 5.59
1 – 300 units 26.00 6.06
1 – 400 units 28.00 6.53
1 – 500 units 30.00 6.99
1 – 3000 units 31.50 7.34
1 – 10000 units 32.00 7.46
1 – 20000 units 31.00 7.23
1 – above 20000 units 30.00 6.99
Minimum charge per month: RM10 (US$2.33)
Tariff C2 – Commercial Demand
All units 24.50 5.71
For each kW of maximum demand per month: RM16 (US$3.73)
Minimum charge: RM16 (US$3.73) per kW x billing demand
Tariff C3 – Commercial Peak / Off Peak Demand
Peak period (0700-2400 hours) 24.50 5.71
Off-peak period (0000-0700 hours) 13.90 3.24
For each kW of maximum demand per month during peak period: RM20 (US$4.66)
Minimum monthly charge: RM20 (US$4.66) per kW x billing demand

per kWh
Industrial Tariffs - for factories
sen US cent
Tariff I1 - Industrial
1 – 100 units 24.00 5.59
1 – 3000 units 25.00 5.83
1 – Above 3000 units 26.00 6.06
Minimum charge per month: RM10 (US$2.33)
Tariff I2 – Industrial Demand
All units 21.70 5.06
For each kW of maximum demand per month: RM16 (US$3.73)
Minimum charge: RM16 (US$3.73) per kW x billing demand
Tariff I3 Industrial Peak/Off-peak Demand
Peak period (0700-2400 hours) 22.90 5.33
Off-peak period (0000-0700 hours) 13.90 3.24
For each kW of maximum demand per month during peak period: RM20 (US$4.66)
Minimum charge: RM20(US$4.66) per kW x billing demand

Source: Syarikat SESCO Berhad - www.sesco.com.my

Utilities 15
 Water Rates

ln Malaysia, state governments are responsible for the development, operation and maintenance of water supplies. Entities
for states Water Supply Authorities in Malaysia are; Public Works Department, Water Supply Department, Water Supply
Board and Water Supply Company.

per m³ per m³
State State
RM US cent RM US cent
Johor Negeri Sembilan
Industrial/Commercial Industrial/Commercial
0 - 35 m³ 2.80 0.65 0 - 35 m³ 1.85 0.43
More than 35 m³ 3.30 0.77 More than 35 m³ 2.70 0.63
Minimum charge 30.00 6.99 Minimum charge 15.00 3.50
Kedah Pahang
Commercial Industrial/Commercial
0 - 50 m³ 1.40 0.33 (Industrial use in the approved
51 - 200 m³ 1.50 0.35 industrial zones)
201 – 350 m³ 1.60 0.37 0 - 227 m³ 0.92 0.21
More than 350 m³ 1.80 0.42 More than 227 m³ 0.84 0.20
Minimum charge 15.00 3.50 Minimum charge 30.00 6.99
(including high rise residential
building, commercial building, Trade 1.45 0.34
shopping complex, plantation, Minimum charge 20.00 4.66
farming, and swimming pool
except hotel’s swimming pool) Part-Trade 0.99 0.23
Minimum charge 10.00 2.33
Industrial, Hotel and
Construction (temporary Ports 1.45 0.34
supply) Pulau Pinang
0 – 1,000 m³ 1.40 0.33 Industrial/Commercial
1,001 – 10,000 m³ 1.60 0.37 0 - 20 m³ 0.85 0.20
10,001 – 50,000 m³ 1.80 0.42 21 - 40 m³ 1.05 0.24
More than 50,001 m³ 2.10 0.49 41 - 200 m³ 1.30 0.30
Minimum charge 15.00 3.50 More than 200 m³ 1.45 0.34
(including swimming pool and Minimum charge 12.00 2.80
theme park)
Trade (Special)
Special Industry Flat rate per m³ 3.00 0.69
0 – 10,000 m³ 1.05 0.24 Minimum charge 12.00 2.80
10,001 – 50,000 m³ 1.15 0.27
More than 50,000 m³ 1.20 0.28 Trade (Shipping)
Minimum charge 15.00 3.50 Flat rate per m³ 7.00 1.63
Kelantan Minimum charge 50.00 11.66
Industrial 1.72 0.40 Perak
Minimum charge 17.20 4.01 Industrial/Commercial
0 - 10 m³ 1.20 0.28
Commercial 11-20 m³ 1.40 0.33
0 – 50 m³ 1.76 0.41 More than 20 m³ 1.61 0.38
More than 50 m³ 1.80 0.42 Minimum charge 12.00 2.80
Minimum Charge 17.70 4.13
Perlis
Melaka
Industrial/Commercial
Industrial/Commercial Trade 1.30 0.30
0 - 50 m³ 2.00 0.47 Minimum charge 8.00 1.86
51 - 100 m³ 2.05 0.48
More than 100 m³ 2.15 0.50 Part - Trade 1.10 0.26
Minimum charge 25.00 5.83 Minimum charge 5.00 1.17

16 Utilities
 Water Rates

per m³ per m³
State State
RM US cent RM US cent
Terengganu Sarawak (Bintulu)
Industrial 1.15 0.27 Industrial
Minimum charge 50.00 11.66 0-23 m³ (min charge) 24.20 5.64
More than 23 m³ 1.21 0.28
Commercial
Less than 70 m³ 0.95 0.22 Commercial
More than 70 m³ 1.15 0.27 0-23 m³ (min charge) 20.90 4.87
Minimum charge 15.00 3.50 More than 23 m³ 0.99 0.23
Federal Territory of Labuan
Industrial/Commercial Domestic/Commercial
0 – 35 m³ 1.70 0.40 0-25 m³ 0.83 0.19
More than 35 m³ 2.20 0.51 More than 25 m³ 0.95 0.22
Minimum Charge 17.00 3.96 Minimum charge 18.70 4.36

Selangor / Federal Territory of Sarawak

Kuala Lumpur & Putrajaya (Other parts of Sarawak)

Industrial/Commercial Industrial
0 - 35 m³ 2.07 0.48 0 - 25 m³ 0.95 0.22
More than 35 m³ 2.28 0.53 More than 25 m³ 1.20 0.28
Minimum charge 36.00 8.39 Minimum charge 22.00 5.13
(inclusive of Public swimming
pool, service apartments and Commercial
shop houses) 0 - 25 m³ 0.88 0.21
More than 25 m³ 0.96 0.22
Sabah
Minimum charge 20.00 4.66
Industrial
0 – 70 m³ 1.60 0.37
Domestic/Commercial
More than 70 m³ 2.00 0.47
0 - 25 m³ 0.75 0.17
Minimum charge 70.00 16.32
More than 25 m³ 0.86 0.20
Minimum charge 17.00 3.96
Commercial
0 – 70 m³ 1.60 0.37
More than 70 m³ 2.00 0.47
Minimum charge 70.00 16.32
Sarawak
(Kuching, Sibu,Sri Aman, Miri,
Limbang, Sarikei, Kapit)
Commercial
1-25 m³ 0.97 0.23
More than 25 m³ 1.06 0.25
Minimum charge 22.00 5.13

Domestic/Commercial
1-25 m³ 0.83 0.19
More than 25 m³ 0.95 0.22
Minimum charge 18.70 4.36

Industrial (except for Kuching

and Sibu)
1-25 m³ 1.05 0.24
More than 25 m³ 1.32 0.31
Minimum charge 24.20 5.64

Source: National Water Services Commission – www.span.gov.my

Utilities 17
 Sewerage Rates
Indah Water Konsortium Sdn. Bhd, a company owned by the Ministry of Finance Incorporated, is Malaysia’s national sewerage
company which has entrusted with the task of developing and maintaining a modern and efficient sewerage system for all
Malaysians. Since then, Indah Water has taken over the sewerage services from local authorities in all areas except the States of
Kelantan, Sabah , Sarawak, Majlis Bandaraya Johor Bahru and Majlis Perbandaran Pasir Gudang, KEJORA and KETENGAH.

Domestic Customers
Low cost houses and government quarters in categories F,G,H and I (receiving RM2 (US$0.47) per month
either Individual Septic Tank or Connected Sewerage Services)

Houses in Kampung, New Villages and Estates (receiving either Individual Septic RM3 (US$0.70) per month
Tank or Connected Sewerage Services)

Premises and government quarters in categories A,B,C,D and E receiving RM6 (US$1.40) per month
Individual Septic Tank Services.

Premises and government quarters in categories A, B, C, D and E receiving RM8 (US$1.86) per month
connected Sewerage Services

Industrial Customers
Premises receiving Individual Septic Tanks Services RM2.00 (US$0.47) per month

Premises with Connected Sewerage Services RM2.50 (US$0.58) per month

Industrial customers will be charged based on the total number of employees

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 (m³).
Monthly basic charge
Annual Value of Property Premises receiving Premises with
connected individual
sewerage services septic tanks
RM US$ RM US$ RM US$
2,000 or less 466 or less 8 2 7 2
2,001 - 5,000 466 – 1,166 14 3 8 2
5,001 - 10,000 1,166 – 2,331 20 5 14 3
10,001 - 20,000 2,331 – 4,662 26 6 19 4
20,001 - 30,000 4,662 – 6,993 29 7 21 5
30,001 - 40,000 6,993 – 9,324 32 7 23 5
40,001 - 50,000 9,324 – 11,655 35 8 25 6
50,001 - 60,000 11,655 – 13,986 38 9 27 6
60,001 - 70,000 13,986 – 16,317 41 10 29 7
70,001 - 80,000 16,317 – 18,648 44 10 31 7
80,001 - 90,000 18,648 – 20,979 47 11 33 8
90,001 - 100,000 20,979 – 23,310 50 12 35 8
100,001 - 200,000 23,310 – 46,620 180 42 120 28
200,001 - 400,000 46,620 – 93,240 495 115 330 77
400,001 - 600,000 93,240 – 139,860 522 122 348 81
600,001 - 800,000 139,860 – 186,480 1,980 462 1,320 308
800,001 - 1,000,000 186,480 – 233,100 2,160 503 1,440 336
1,000,001 - 3,000,000 233,100 – 699,300 4,320 1,007 2,880 653
3,000,001 - 5,000,000 699,300 – 1,165,501 8,800 2,051 5,400 1,259
5,000,001 - 7,000,000 1,165,501 – 1,631,702 9,200 2,145 6,000 1,399
More than 7,000,000 More than 1,631,702 9,600 2,238 6,600 1,538

Monthly Excess Charge

Water Usage Excess Charge

Up to 100 m³ No charge The excess charges are subject to an annual revision based
More than 100 m³ 30 sen (US$0.07) per m³ on the water consumption data for the previous year that
More than 200 m³ 45 sen (US$0.10) per m³ is obtained from the Water Authority.
Source: Indah Water Konsortium Sdn Bhd - www.iwk.com.my

18 Utilities
 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. For non-scheduled wastes,
collection and disposal rates vary according to location and contractor.

Waste Group Waste Type

A Mineral Oil Wastes
Wastes containing lubricating oil, hydraulic oil, etc.

B Organic Chemical Wastes Containing Halogens and/or Sulphur > 1%

Freon, PVC wastes, chloroform, solvents, capacitors and transformers containing PCB, etc.

C 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

H Organic Chemical Wastes Containing Halogens and/or Sulphur < 1%

Glue, latex, paint, phenol, printing ink, synthetic oils, soap, epoxy, etc.

K Wastes Containing Mercury

Mercury, vapour lamps, COD-fluids, mercury batteries, etc.

T Pesticide Wastes
Insecticides, fungus and weed killers, rat poison, etc

X Inorganic Wastes
Acids, alkaline, sodium hypochlorite, inorganic salts, metal hydroxide sludge, chromate and cyanide
waste, etc.

Z Miscellaneous
Medicine wastes, lab-packs, asbestos wastes, mineral sludges, isocyanates (MDI,TDI), batteries, etc.

Organic Wastes for Incineration

Packaged Waste* Bulk Waste

Waste Pumpable Liquid Solid Pumpable Liquid Solid

Group per tonne / per pallet per tonne / per pallet
RM US$ RM US$ RM US$ RM US$
A 810 189 - - 630 147 - -
B 3,150 734 3,600 839 - - - -
C 1,350 315 - - - - - -
H/Z 1,890 441 2,790 650 1,800 420 2,700 629
T 3,150 734 3,600 839 - - - -

Tenorm Waste for Incineration

Packaged Waste* Bulk Waste
Waste Group per tonne / per pallet per tonne / per pallet
RM US$ RM US$
Z 4000 932 Not Applicable

Inorganic Wastes for Physical/Chemical Treatment

800-litre Pallet Tank 200-litre Drum
Waste Group per tonne / per pallet per tonne / per pallet
RM US$ RM US$
Acid Waste Without Chromate (X) 1,440 336 1,620 378
Alkaline Waste Without Cyanide (X) 1,440 336 1,620 378
Chromate Waste (X) 1,800 420 1,980 462
Cyanide Waste (X) 1,800 420 1,980 462
Mercury Waste (K) 3,600 839 3,780 881

Inorganic Wastes for Solidification

Packaged Waste* Waste in Bulk
Waste Group per tonne / per pallet per tonne / per pallet
RM US$ RM US$
X/Z 810 189 765 178

Utilities 19
 Inorganic Waste for Direct Landfill
Packaged Waste* Waste in Bulk
Waste Group per tonne / per pallet per tonne / per pallet
RM US$ RM US$
X/Z 495 115 450 105

Rubber Sludge Waste for Rubber Sludge Landfill

Packaged Waste* Waste in Bulk
Waste Group per tonne / per pallet per tonne / per pallet
RM US$ RM US$
X 700 163 Not applicable

Encapsulation
Packaged Waste*
Waste Group (Z) per tonne / per pallet
RM US$
Contaminated Crushed Drum and Other Contaminated Waste 1,500 350

Cementation
Packaged Waste*
Waste Group (Z) per tonne / per pallet
RM US$
Dry Cell Batteries and Other Miscellaneous Waste 900 210

*Note: Packaged waste refer to wastes packed in standard 200-litre drums or 1m3 PP Bags.

Transportation Rates
Per Pallet (RM)
Per Metric
1st Tier 2nd Tier Tonne
KM STATE
min. 18 pallet min. 18 pallet
RM US$ RM US$ RM US$
114 Negeri Sembilan 52.88 12.33 26.44 6.16 66.10 15.41
248 Kuala Lumpur 59.73 13.92 29.87 6.96 74.66 17.40
(Wilayah Persekutuan)
274 Melaka 60.71 14.15 30.36 7.08 75.89 17.69
374 Selangor 65.61 15.29 32.80 7.65 82.01 19.12
652 Perak 79.32 18.48 39.66 9.24 99.14 23.11
722 Johor 82.25 19.17 41.13 9.59 102.82 23.97
760 Pahang 84.21 19.62 42.11 9.82 105.26 24.54
1050 Pulau Pinang 113.59 26.47 56.79 13.24 141.98 33.10
1152 Terengganu 180.17 42.00 90.09 21.00 225.22 52.50
1166 Kedah 181.15 42.23 90.58 21.11 226.44 52.78
Kedah (Kulim) 142.24 33.16 71.12 16.58 177.80 41.45
1190 Kelantan 183.11 42.68 91.56 21.34 228.89 53.35
1240 Perlis 184.09 42.91 92.04 21.45 230.11 53.64

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 Per kg

RM US$ RM US$
Petrol (Unleaded) LPG
- Retail 1.70 0.40 - Bottled 1.90 0.44
- Bulk Consumers * 1.85 0.43 - Bulk Consumers * 3.52 0.82
Diesel
- Retail 1.55 0.36 Note: Kuala Lumpur prices quoted
- Bulk Consumers * 1.60 0.37
Medium Fuel Oil 2.25 0.52 * Prices fluctuate from time to time based on contracts and
current crude oil market condition.

20 Utilities
 Telecommunications Rates
Package and pricing

The package are terms ‘BIZ’ developed specially for businesses and associated numbers indicate the download speeds.
UniFi Business offers 3 packages, illustrated in below table :

Utilities 21
 Telecommunications Rates

UniFi has launched BIZ30 (Dynamic IP) and BIZ50 (Dynamic IP) since 16th February 2011. Refer table below for package
details:

• Download / Upload up to 30Mbps • Download / Upload up to 50Mbps

Internet • Dynamic IP • Dynamic IP

• FLAT RATE 3sen/min to TM fixed lines
nationwide
Voice • FLAT RATE 12sen/min to all mobile and
other fixed lines nationwide
• Fax rates follow above call rates.
• iTalk International Call (IDD) rates.
(International Call activation is upon
request)
• Favourite 5 :
• FREE to TM fixed lines nationwide
• 9sen/min to other numbers nationwide
• FLAT RATE 3sen/min to TM fixed lines
nationwide
• FLAT RATE 12sen/min to all mobile and
other fixed lines nationwide
• Fax rates follow above call rates.
• iTalk International Call (IDD) rates.
(International Call activation is upon
request)
• Favourite 5 :
• FREE to TM fixed lines nationwide
• 9sen/min to other numbers nationwide

• One time Installation Fee payable over 5
FREE •
months (Waived for a limited period only)
WiFi Business Gateway
• DECT Phone
• Monthly Call up to RM 50
• 10GB Web Hosting with customised domain
(.com, .com.my, .net, .net.my, .org, .org.my)
• 1 x TM WiFi ID
• 2GB E-Mail with domain @unifi.my
• 1 x Infoblast account
• One time Installation Fee payable over 5
•
months (Waived for a limited period only)
WiFi Business Gateway
• DECT Phone
• Monthly Call up to RM 50
• 10GB Web Hosting with customised domain
(.com, .com.my, .net, .net.my, .org, .org.my)
• 1 x TM WiFi ID
• 2GB E-Mail with domain @unifi.my
• 1 x Infoblast account

• Allow to purchased 1 Fixed IP (RM200) • Allow to purchased 1 Fixed IP (RM200) or 5

Add-ons or 5 Fixed IP (RM300) Fixed IP (RM300)

22 Utilities
 UNIFI Installation

FTTH Setup
• Voice for UniFi on FTTH will be served via
ONU
• IPTV & Internet (WiFi) only will be
delivered via RG/BG (with TR069
capability)
• Voice can be offered both via Existing
PSTN Infra and UniFi Infra. Voice served
from ONU will be given a new PSTN
number, while maintaining the existing
PSTN number on existing copper
• Installation time for fibre installation in
landed properties will take between 5-8
hours
• Refer diagram FTTH setup below:

VDSL2 Setup
• Voice for UniFi on VDSL2 will be served
via VDSL2 modem
• IPTV & Internet (WiFi) will be delivered via
RG (with TR069 capability)
• High rise buildings utilising Very High
Speed Digital Subscriber Line 2 (VDSL2)
technology will be between 2-3 hours to
install
• Refer diagram FTTH setup below:

Internal Setup
• Internal setup can be classified under
standard and optional installation
• The illustration below shows the
maximum cable length allows for internal
cabling purpose:

Standard Installation
• Standard installation is defined as the
normal installation process that is carried
out by TM or its Authorised Contractors
for UniFi service installation
• Standard installation are:
i. < 15m of fibre cable FTB - BTU
ii. < 15m of RJ45 cable BTU – RG – STB/
PC
iii. < 15m of RJ11 cable BTU – DECT
Phone
iv. < 30m Raceway (casing for wiring)
• The illustration below shows the
maximum cable length allows for internal
cabling purpose:

Utilities 23
 UNIFI Installation

Optional Installation
• Optional installation refers to installation
activity that is not covered under the
scope of the standard installation
provided

• Optional installation are:

i. 1 unit (5metres) LAN Cable
= RM25/unit (US$5.83)
ii. 1 unit (5metres) Phone Cable
= RM15/unit (US$3.50)
iii. 1 unit (5metres) Raceway
= RM25/unit (US$5.83)
iv. 1 unit (5metres) Fibre Cable
= RM50/unit (US$11.66)
• The illustration below shows the optional
installation cabling purpose:

Multiple Line Installation

• Multiple Line installation are for customer
who request more than 2 voice line
• Equipments that provided for the
installation are:
i. Single Line Telephone (SLT) with 1 year
warranty
ii. DECT Phone with 1 year warranty
iii. Analog Telephone Adaptor (ATA) with
lifetime warranty
• The illustration below shows the multiple
line installation for cabling purpose:

Source : Telekom Malaysia (https://www.tm.com.my)

24 Utilities
Transportation Costs

Container Haulage Rates

Haulage base: Port Klang (North Port)

Haulage
Road Tolls FAF Total
Rates

Area 20’ & 40’ 16.19%

20’ & 40’
Period
(RM)
from 1st
(RM) June 2011 RM US$
PORT KLANG (Shah Alam) 533.00 19.80 86.29 639.09 148.97

PETALING JAYA (Sungai Way) 605.00 23.20 97.95 726.15 169.27

SELANGOR (Banting) 677.00 0.00 109.61 786.61 183.36

PERAK (Tanjung Malim) 1,515.00 59.80 245.28 1,820.08 424.26

PENANG (Butterworth/ Seberang Prai) 2,883.00 194.80 466.76 3,544.56 826.24

KEDAH (Kulim) 2,847.00 240.00 460.93 3,547.93 827.02

PERLIS (Kangar) 3,488.00 240.00 564.71 4,292.71 1,000.63

NEGERI SEMBILAN (Nilai) 1,162.00 56.40 188.13 1,406.53 327.86

MELAKA (Air Keroh Industrial Area) 1,762.00 103.40 285.27 2,150.67 506.04

KELANTAN (Kota Bharu) 3,963.00 197.80 641.61 4,802.41 1,119.44

PAHANG (Kuantan) 2,328.00 197.80 376.90 2,902.70 676.62

TERENGGANU (Kerteh) 2,782.00 197.80 450.41 3,430.21 799.58

JOHOR (Pasir Gudang) 2,818.00 211.00 456.23 3,485.23 812.41

Note: FAF - Fuel Adjustment Factor

*The hauliers rate mentioned is only average indicative rate obtained in 2011 before the implementation of the anti -competition
act. Haulier’s tariff is currently liberalized and is on willing buyer willing seller basis.
Source : The 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

From Port Klang to :
US$ US$
AUSTRALIA (Main ports) 450 900
CHINA (Shanghai) 100 200
EUROPE (Main ports) 1,625 3,400
INDIA (Navasheva) 600 1,200
JAPAN (Main ports ) 400 800
KOREA (Pusan) 400 800
WEST MEDITERRANEAN (Main ports ) 2,000 4,100
NEW ZEALAND 950 1,900
SOUTH AFRICA 1,300 2,500

Transportation Costs 25
 Courier Service Rates

Various Malaysian and international companies provide courier services in Malaysia.

Documents Merchandise
Max.
Destination
First 500 gm Next 500 gm First 500 gm Next 500 gm Weight
Country
Limit (kg)
RM US$ RM US$ RM US$ RM US$
Australia 60 14 15 3 75 17 14 3 20
Germany 70 16 20 5 100 23 19 4 23
Japan 47 11 12 3 64 15 15 3 30
UK 70 16 20 5 100 23 15 3 20
USA 65 15 20 5 100 23 20 5 No Limit
Source : Poslaju Malaysia (www.poslaju.com.my)

Air Cargo Rates

From Kuala Lumpur to:

Destination SCR* Minimum Rates/kg Destination SCR* Minimum Rates/kg

Country Item Weight Country Item Weight
No. (kg) RM US$ No. (kg) RM US$

Australia USA
Perth Minimum 113.00 26.34 New York Minimum 165.00 38.46
Normal 16.40 3.82 Normal 30.89 7.20
45 13.00 3.03 45 24.89 5.80
250 11.08 2.58 100 24.50 5.71
500 10.46 2.44 200 22.88 5.33
300 20.95 4.88
Sydney Minimum 113.00 26.34 400 20.73 4.83
Normal 20.05 4.67 500 19.68 4.59
45 15.74 3.67 4314 300 18.45 4.30
250 12.19 2.84 4314 500 17.94 4.18
500 11.72 2.73 4314 1000 17.35 4.04
Germany 4416 100 18.11 4.22
4416 500 17.53 4.09
Cologne/ Minimum 150.00 34.97
4416 1000 15.99 3.73
Frankfurt Normal 33.07 7.71
Hamburg/ 45 25.95 6.05 West Coast Minimum 165.00 38.46
Stuttgart 250 15.36 3.58 Normal 29.24 6.82
45 23.08 5.38
JAPAN
100 22.88 5.33
Osaka/Tokyo Minimum 113.00 26.34 200 21.23 4.95
Normal 18.91 4.41 300 19.33 4.51
45 14.73 3.43 400 19.11 4.45
500 18.03 4.20
KOREA
4314 300 16.78 3.91
Seoul Minimum 113.00 26.34 4314 500 16.26 3.79
Normal 20.93 4.88 4314 1000 15.69 3.66
45 16.25 3.79 4416 100 16.53 3.85
UK 4416 300 16.14 3.76
4416 1000 14.02 3.27
London Minimum 150.00 34.97
Normal 35.63 8.31
45 27.87 6.49
250 15.68 3.66
*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, MasKargo – www.maskargo.com

26 Transportation Costs
Living in Malaysia

Rented Accommodation (Furnished)

Prime Urban Residential

Area in Kuala Lumpur (per month)
RM US$
Houses
Bungalow 6,500 – 25,000 1,515 – 5,828
Double Semi-detached 3,900 – 9,000 909 – 2,098
Terrace 2,000 – 4,000 466 – 932

Apartments/Condominiums
1-bedroom 1,600 – 2,500 373 – 583
2-bedroom 2,200 – 7,500 513 – 1,748
3-bedroom 3,500 – 12,500 816 – 2,914
Sources: Malaysian International Chamber of Commerce & Industry (MICCI)

Golf Club Membership

Course: 9, 18,27,36 holes

Club Fees RM US$

Corporate Membership (one nominee) 2,500 - 250,000 583 – 58,275

Monthly Subscription* 80 - 223 19 - 52

Green Fees
- Weekdays 47.70 - 350 11.12 – 81.59
- Weekends 79.50 - 495 18.53 – 115

* Excluding 6% government tax

Sources: 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 RM US$ Tuition Fee per annum RM US$

Application 900 210 Prep. Reception 38,500 8,974
Membership admission 50 12 Prep. Junior 51,800 12,075
Annual society subscription 20 5 Prep. Senior to Grade 5 61,560 14,350
Prep. Reception: Prep. Junior 2,780 648 Grade 6 – 8 70,350 16,399
Prep. Senior: Grade 1-12 31,590 7,364 Grade 9 – 12 77,900 18,159
Re-enrolment 6,520 1,520
Land & Building Fund 21,100 4,918
ESL support – elementary & mid 9,960 2,322
ESL support – high 10,970 2,557

Living in Malaysia 27
 International School Fees

Garden International School, Kuala Lumpur (British Curriculum)

Registration Fee RM US$ Tuition Fee per annum RM US$

Application Fee 1,300 303 Nursery 34,260 7,986
Nursery & Reception (entering year 1) 20,000 4,662 Reception 38,265 8,920
Re-entry 2,000 466 Year 1 & 2 54,360 12,671
Registration fee 10,000 2,331 Year 3 & 4 60,450 14,091
Year 5 & 6 53,510 12,473
Year 7, 8 , 9 69,510 16,203
Year 10 & 11 74,505 17,367
Year 12 & 13 75,600 17,622
EAL Year 1 & 2 43,490 10,138
EAL Year 3 & 6 72,540 16,909
EAL Year 7,8 9 58,810 13,709
Technology Fee 750 - 1200 175 - 280

Australian International School, Kuala Lumpur

Registration Fee RM US$ Tuition Fee per annum RM US$

Application fee 1,000 233 preparation 3 days a week 15,774 3,677
Admission fee 20,000 4662 preparation 5 day a week 26,240 6,117
Building levy per year 1,000 233 Kindergarden 30,732 7,164
Year book cost per family 110 25.64 Grade 1 32,128 7,489
ESL Fee 3,000 699 Grade 2 33,228 7,745
Tech Fee (Kindergarten-Year 11) 750 175 Grade 3 35,596 8,297
Tech Fee (Year 12) 999 233 Grade 4 37,264 8,686
Grade 5 39,848 9,289
Grade 6 41,916 9,771
Grade 7 45,584 10,626
Grade 8 47,648 11,107
Grade 9 52,132 12,152
Grade 10 53,968 12,580
Grade 11 57,792 13,471
Grade 12 (paid over 3 terms) 57,792 13,471

Deutsche Schule, Kuala Lumpur (German Curriculum)

Registration Fee RM US$ Tuition Fee per annum RM US$

Membership Fee 300 70 Kindergarden 17,400 4,056
Kindergarten 4,500 1,049 Class 1 – 10 31,200 7,273
Class 1 – 12 6,000 1,399 Class 11 & 12 37,200 8,671
Loan Certificate (per family) 10,000 2,331

Deposit Fee (refundable) Note: The costs of school

Kindergarden 4,350 1,014 books will vary between
Class 1 – 10 7,800 1,818 RM500 (US$117) – RM1,500
Class 11 - 12 9,300 2,168 (US$350) per year

The Japanese School, Johor (Japan Curriculum)

Registration Fee RM US$ Tuition Fee per annum RM US$

Entrance Fee Primary 1-6 9,960 2,322
Primary 1-6 2,000 466 Secondary 1-3 11,400 2,657
Secondary 1-3 2,000 466

Facilities Fee
New Entry 2,900 676
Monthly Fee 50 12

28 Living in Malaysia
 International School Fees

Chinese Taipei School, Kuala Lumpur (Taiwan Curriculum)

Registration Fee RM US$ Tuition Fee per annum RM US$

Entrance Fee 2,000 466 Primary School
Building Fund 1,000 233 New Student (Taiwan) 13,620 3,170
Parent Association Fee 180 41.96 New Student (Other Countries) 17,620 4,107
Old Student (Taiwan) 7,620 1,776
Old Student (Other Countries) 11,620 2,709

Junior High School

New Student (Taiwan) 15,820 3,688
New Student (Other Countries) 19,820 4,620
Old Student (Taiwan) 9,820 2,289
Old Student (Other Countries) 13,820 3,221

Senior High School

New Student (Taiwan) 18,020 4,200
New Student (Other Countries) 22,020 5,133
Old Student (Taiwan) 12,020 2,802
Old Student (Other Countries) 16,020 3,734
Source: Malaysian International Chambers of Commerce and Industry (MICCI) – www.micci.com

Hotel Rates

Average published room rates in:

Single / Double
RM* US$*
Kuala Lumpur
5-Star Hotel 278.19 64.85
4-Star Hotel 218.47 50.93
3-Star Hotel 159.69 37.22

Penang
5-Star Hotel 223.71 52.15
4-Star Hotel 218.11 50.84
3-Star Hotel 134.36 31.32
*Inclusive of 10% service charge and 5% government tax.
Source: Malaysian Association of Hotels – www.hotels.org.my

Living in Malaysia 29
 Health Care

Average Consultation Fees charged by General Practitioners

(a) First visit/ Initial Consultation

Initial
Item
RM US$
Consultation only
Consultation with examination 35.00 – 125.00 8.16 – 29.14
Consultation with examination and treatment plan
Consultation after stipulated hours Up to 50% above the usual rate

House call or home visit Up to 100% above the usual rate

(b) Clinic without pharmaceutical services

Initial
Item
RM US$
Consultation only
Consultation with examination 35.00 – 145.00 8.16 – 33.80
Consultation with examination and treatment plan
Consultation after stipulated hours Up to 50% above the usual rate

House call or home visit Up to 100% above the usual rate

Average Consultation Fees charged by Physicians, Paediatricians and Psychiatrists (Specialist Fee)

Initial Follow-up
Item
RM US$ RM US$
Consultation only
Consultation with examination 80.00 -235.00 18.65– 54.78 40.00 – 105.00 9.32 – 24.48
Consultation with examination and treatment plan
Consultation after stipulated hours Up to 50% above the usual rate

House call or home visit Up to 100% above the usual rate

Source :Malaysian Medical Association – www.mma.org.my

Average Hospital Ward Charges

Per night
Category of Ward
RM* US$*
Single Bedded 230 – 280 53.61 – 65.27
2-Bedded 150 – 168 34.97 – 39.16
4-Bedded 95 – 118 22.14 – 27.51

* Room rates are subject to 5% Government Tax.

Source: Malaysian International Chambers of Commerce and Industry (MICCI) – www.micci.com

Domestic Help

Per month
Category of Ward
RM US$
Servant (foreign maid, full-time) 800 – 1,100 186 - 256
Driver (basic) 1,800 – 2,000 420 - 466

30 Living in Malaysia
 Public Transport

RM US$
Taxi Fares
On Meter (by kilometre) 3.00 0.70
- For the first 1 km 0.25 0.06
- For every subsequent 200m

Radiophone Charges
- For every taxi call 2.00 0.47
- All luggage placed in the boot free free

Bus & Rail Fares

RapidKL City Bus
Zone 1,2,3 & 4 1.00 – 3.00 0.23 – 0.70

Klang Valley Intergrated Rail Transit

(Services available only in Kuala Lumpur/Selangor)
Kelana Jaya Line 0.80 – 6.30 0.19 – 1.47
Ampang Line and Sri Petaling Line 0.80 – 7.10 0.19 – 1.66
KLIA Express (Standard Single Trip) 55.00 12.82
KL Monorail 0.90 – 6.30 0.21 – 1.47
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.kliaekspres.com

Average Domestic Airfares

Selected Destinations from Kuala Lumpur:

Business Class Economy

Location
RM US$ RM US$
Penang 1,121 261.31 549 127.97
Langkawi 1,324 308.62 815 189.98
Johor Bahru 1,121 261.31 467 108.86
Kuantan 1,121 261.31 264 61.54
Terengganu 1,121 261.31 562 131.00
Kuching 2,076 483.92 1,444 336.60
Kota Kinabalu 1,674 390.20 887 206.76
Source : Malaysia Airlines System (MAS) – www.malaysiaairlines.com

Living in Malaysia 31
 Eating Out in Malaysia

Prices quoted are for the city of Kuala Lumpur and would generally be lower for other locations in Malaysia.

RM US$
A lunch at a food court 8 - 10 1.86 – 2.33
A lunch at a restaurant in a 5-star hotel 60 – 100 13.99 – 23.31
Burger King (Whopper®) ala carte 10.95 2.55
KFC (Snack plate) 11.90 2.77
Pizza (12-inch) 34.80 – 40.30 8.11 – 9.40
Sushi set meals 18.90 -21.90 4.41 – 5.10

Shopping in Kuala Lumpur

Kuala Lumpur is ranked as the best shopping city in Southeast Asia by Globe Shopper Index, cementing the capital city’s
position as a shopping paradise. It combined low prices with a good range of products in a large number of stores.

Product RM US$
A pair of New Balance shoes 173 - 469 40 - 109
100 ml of Bvlgari EDT for men 190 -240 44 - 56
50 ml of Calvin Klien EDT for women 160 – 230 37 – 54
Nikon D3100 2,198 512
Samsung Galaxy S 5 2,149 - 2,399 501 - 559
Apple iPad Mini – WiFi & Cellular 1,279 - 2,679 298 - 624

Prices of Selected Consumer Items

Prices in supermarkets

Product RM US$
A can of Coke 2.27 0.53
A pack of cigarettes Marlboro (premium 20s) 14.00 3.26
A bottle of wine (Mid-Range) 50.00 11.66
A bottle of mineral water (1.5 litre) 2.35 0.55
A loaf of Fresh White bread (500g) 3.13 0.73

Non-dutiable Goods

The following are some of the goods available free duty 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

32 Living in Malaysia
Useful Addresses
Relevant Organisations
Federation of Malaysian Manufacurers
Wisma FMM
3, Persiaran Dagang
PJU 9, Bandar Sri Damansara
52200 Kuala Lumpur, Malaysia
Tel : (603) 6286 7200
Fax: (603) 6274 1266 / 7288
E-mail: webmaster@fmm.org.my
Website: www.fmm.org.my
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.com.my
Immigration Department of Malaysia
(Ministry of Home Affairs)
Immigration Headquarters
Level 1 – 7 (Podium
No. 15, Persiaran Perdana, Precint 2
Federal Government Administrative
Centre
62550 Putrajaya, Malaysia
Tel : (603) 8880 1000
Fax: (603) 8880 1200
E-mail: pro@imi.gov.my
Website: www.imi.gov.my
Employees Provident Fund (EPF)
Headquarters
Bangunan KWSP, Jalan Raja Laut
50350 Kuala Lumpur, Malaysia
Tel : (603) 8922 6000
Fax: (603) 89226222
E-mail: enquiry@epf.gov.my
Website: www.kwsp.gov.my
Indah Water Konsortium Sdn. Bhd.
No.44, Jalan Dungun,Damansara
Heights,50490,Kuala Lumpur
Tel : (603) 2780 1100
Fax: (603) 2780 1101
E-mail: comms@iwk.com.my
Website: www.iwk.com.my
Kualiti Khidmat Alam Sdn. Bhd.
15th Floor, Menara 2
Faber Towers, Taman Desa
Jalan Kelang Lama
58100 Kuala Lumpur, Malaysia
Tel : (603) 7966 4000
Fax: (603) 7966 4147
E-mail: csd@kualitialam.uem.net
Website: www.kualitialam.com
Inland Revenue Board
Level 15, Block 9
Government Office Complex
Jalan Duta, P.O. Box 11833
50758 Kuala Lumpur, Malaysia
Tel : (603) 6209 1000
Fax: (603) 6201 3372
E-mail: lhdn@hasil.gov.my
Website: www.hasil.gov.my
MAS kargo
Malaysia Airlines Cargo Sdn. Bhd.
1M Floor, Zone C, Advanced Cargo Centre
KLIA Free Commercial Zone
Southern Support Zone
Kuala Lumpur International Airport
64000 Sepang
Selangor, Malaysia
Tel : (603) 8777 2037
Fax: (603) 8783 3031
E-mail: rafidahjunaida.roslan
@malaysiaairlines.com
Website: www.maskargo.com
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
MIMOS Berhad
Technology Park Malaysia
57000 Kuala Lumpur, 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
62668 Putrajaya, Malaysia
Tel : (603) 8000 8000
Fax: (603) 8889 3712
E-mail: webmaster@kettha.gov.my
Website: kettha.gov.my
Malaysian International Chamber of
Commerce and Industry (MICCI)
C-8-8, Block C, Plaza Mont’ Kiara
2, Jalan Kiara, Mont’ Kiara
50480 Kuala Lumpur, Malaysia
Tel : (603) 6201 7708
Fax: (603) 6201 7705
E-mail: micci@micci.com
Website: www.micci.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
50672 Kuala Lumpur, Malaysia
Tel : (603) 2240 1211 / 1221 / 1225
Fax: (603) 2283 2415 / 2284 8039
E-mail: feedback@tm.com.my
Website: www.t.m.com.my
Royal Malaysian Customs
Ministry of Finance Complex
No. 3, Persiaan Perdana, Precint 2,
Federal Government Administration
Centre
62596 Putrajaya, Malaysia
Tel : (603) 7806 7200
Fax: (603) 7806 7599
E-mail: kastam@customs.gov.my
Website: www.customs.gov.my
Tenaga Nasional Berhad
129, Jalan Bangsar
59200 Kuala Lumpur
Malaysia
Tel : (603) 2296 5566
Fax: (603) 2283 3686
E-mail: webadmin@tnb.com.my
Website: www.tnb.com.my
Sabah Electricity Sdn. Bhd.
Wisma SESB
Jalan Tunku Abdul Rahman
88673 Kota Kinabalu
Sabah, Malaysia
Tel : (6088) 282 699
Fax: (6088) 223320
E-mail: webmaster@sesb.com.my
Website: www.sesb.com.my
Social Security Organisation (SOCSO)
Headquarters
Menara PERKESO
281 Jalan Ampang
50538 Kuala Lumpur, Malaysia
Tel : (603) 4264 5000 / 5755
Fax: (603) 4256 7798
E-mail: perkeso@perkeso.gov.my
Website: www.perkeso.gov.my
Useful Addresses 33
 MIDA State Offices

JOHOR PERAK
Malaysian Investment Development Authority Malaysian Investment Development Authority
No.5, Level 13 Level 4, Perak Techno Trade Centre (PTTC)
Menara Tabung Haji Bandar Meru Raya
Jalan Ayer Molek Off Jalan Jelapang
80000 Johor Bahru P.O.Box 210, 30720 Ipoh
Johor Darul Ta’zim Perak Darul Ridzuan
Malaysia Malaysia
Tel : (607) 224 5500 / 226 5057 Tel : (605) 5269 962 / 961
Fax: (607) 224 2360 Fax: (605) 5279 960
E-mail: johor@mida.gov.my E-mail: perak@mida.gov.my

KEDAH & PERLIS PULAU PINANG

Malaysian Investment Development Authority Malaysian Investment Development Authority
Level 4, East Wing Unit 14.01, 14th Floor, Menara Boustead Penang
No. 88, Menara Bina Darulaman Berhad 39, Jalan Sultan Ahmad Shah
Lebuhraya Darulaman 10050 Pulau Pinang
05100 Alor Setar Malaysia
Kedah Darul Aman Tel : (604) 228 0575
Malaysia Fax: (604) 228 0327
Tel : (604) 731 3978 E-mail: penang@mida.gov.my
Fax: (604) 731 2439
E-mail: kedah@mida.gov.my SABAH
Malaysian Investment Development Authority
KELANTAN Lot D9.4 & D9.5, 9th Floor
Malaysian Investment Development Authority Block D, Bangunan KWSP
Level 5-C, Menara Pejabat Kelantan Trade Centre Karamunsing
Jalan Bayam 88100 Kota Kinabalu
15200 Kota Bharu Sabah
Kelantan Darul Naim Malaysia
Malaysia Tel : (6088) 211 411 / 230 411
Tel : (609) 748 3151 Fax: (6088) 211 412
Fax: (609) 744 7294 E-mail: sabah@mida.gov.my
E-mail: kelantan@mida.gov.my
SARAWAK
MELAKA Malaysian Investment Development Authority
Malaysian Investment Development Authority Room 404, 4th Floor
Level 3, Menara MITC Bangunan Bank Negara
Kompleks MITC No. 147, Jalan Satok
Jalan Konvensyen P.O. Box 716
75450 Ayer Keroh 93714 Kuching
Melaka Sarawak, Malaysia
Malaysia Tel : (6082) 254 251 / 237 484
Tel : (606) 232 2877 Fax: (6082) 252 375
Fax: (606) 232 2875 E-mail: sarawak@mida.gov.my
E-mail: melaka@mida.gov.my
SELANGOR
NEGERI SEMBILAN Malaysian Investment Development Authority
Malaysian Investment Development Authority Level 22, Wisma MBSA
Suite 13.01 & 13.02,13th Floor Persiaran Perbandaran
Menara MAA 40000 Shah Alam
70200 Seremban Selangor, Malaysia
Negeri Sembilan Tel : (603) 5518 4260
Malaysia Fax: (603) 5513 5392
Tel : (606) 762 7921 E-mail: selangor@mida.gov.my
Fax: (606) 762 7879
E-mail: nsembilan@mida.gov.my TERENGGANU
Malaysian Investment Development Authority
PAHANG Level 5, Menara Yayasan Islam Terengganu
Malaysian Investment Development Authority Jalan Sultan Omar
Suite 3, 11th Floor 20300 Kuala Terengganu
Kompleks Teruntum Terengganu, Malaysia
P.O. Box 178 Tel : (609) 622 7200
25720 Kuantan Fax: (609) 623 2260
Pahang Darul Makmur E-mail: terengganu@mida.gov.my
Malaysia
Tel : (609) 513 7334
Fax: (609) 513 7333
E-mail: pahang@mida.gov.my

34 Useful Addresses
 MIDA’s Worldwide Network

Headquarter

MALAYSIAN INVESTMENT DEVELOPMEMNT AUTHORITY

Malaysian Investment Development Authority

MIDA Sentral
No.5, Jalan Stesen Sentral 5
Kuala Lumpur Sentral
50470 Kuala Lumpur, Malaysia
Tel : (603) 2267 3633
Fax: (603) 2274 7970
E-mail: investmalaysia@mida.gov.my
Website: www.mida.gov.my
ASIA PACIFIC JAPAN
Tokyo
AUSTRALIA Director
Consul (Investment) Malaysian Investment Development Authority
Consulate of Malaysia 32F, Shiroyama Trust Tower
Level 6, 16 Spring Street 4-3-1, Toranomon, Minato-ku
Sydney N.S.W. 2000 Tokyo 105-6032, Japan
Australia Tel : (813) 5777 8808
Tel : (6102) 9251 1933 Fax: (813) 5777 8809
Fax: (6102) 9251 4333 E-mail: midatokyo@midajapan.or.jp
E-mail: midasyd@bigpond.net.au Website: www.midajapan.or.jp

CHINA Osaka
Shanghai Director
Consul (Investment) Malaysian Investment Development Authority
Consulate General of Malaysia Mainichi Intecio 18F
Units 807-809, Level 8 3-4-5 Umeda, Kita-ku
Shanghai Kerry Centre Osaka 530-0001, Japan
No. 1515, Nanjing Road (West) Tel : (816) 6451 6661
Shanghai, 200040, Fax: (816) 6451 6626
People’s Republic of China E-mail: midaosaka@mida.or.jp
Tel : (8621) 6289 4547
Fax: (8621) 6279 4009 REPUBLIC OF KOREA
E-mail: midash@mida.org.cn Counsellor (Investment)
Embassy of Malaysia (Malaysian Trade and Investment Centre)
Guangzhou Level 17, Standard Chartered Bank Korea Limited Building
Director 47, Jongro, Jongro-gu,
Malaysian Investment Development Authority Seoul 110-702, Republic of Korea
Unit 1804B-05 Tel : (822) 733 6130 / 6131
CITIC Plaza Office Tower Fax: (822) 733 6132
233 Tianhe Be Road Guangzhou E-mail: midasel@chollian.net
510610, People’s Republic Of China
Tel : (8620) 8752 0739 SINGAPORE
Fax: (8620) 8752 0753 Director
E-mail : midagz@mida.org.cn Malaysian Investment Development Authority
No. 7, Temasek Boulevard
Beijing 26 – 01, Suntec Tower One
Counselor (Investment)/Director Singapore 038987
Embassy of Malaysia (Investment Section) Tel : (65) 6835 9326 / 9580 / 7069
Malaysian Investment Development Authority Fax: (65) 6835 7926
Unit C,12th Floor, Tower A, Gateway Plaza E-mail: mida@midasing.sg
No.18 Xiaguangli, East Third Ring North Road
Choayang District, 100600 Beijing TAIWAN
People’s Republic Of China Director (Investment)
Tel : (8610) 8440 0071/0072 Malaysian Friendship & Trade Centre
Fax: (8610) 8440 0076 Malaysian Investment Development Authority
E-mail : zukepli@mida.gov.my 12th Floor, Suite A, Hung Kuo Building
No.167, Tun Hua North Road
INDIA Taipei, 105, Taiwan
Consul (Investment) Tel : (8862) 2718 6094/886 /2713 5020
Consulate General of Malaysia (Investment Section) Fax: (8862) 2514 7581
81 & 87, 8th Floor E-mail: midatpe@ms18.hinet.net
3rd North Avenue, Maker Maxity
Bandra Kurla Complex, Bandra (E) UNITED ARAB EMIRATES
Mumbai 400051, India Consul (Investment)
Tel: (9122) 2659 1155/ 1156 Consulate General of Malaysia (Investment Section)
Fax: (9122) 2659 1154 Unit 2205, 22nd Floor, Tower A
E-mail : midamumbai@mida.ind.in Business Central Tower, Dubai Media City
P.O Box 502876
Dubai
United Arab Emirates
Tel : (9714) 4343 696 / 697
Fax: (9714) 4343 698
E-mail: mida@midadubai.ae

Useful Addresses 35
 MIDA’s Worldwide Network
EUROPE
FRANCE
Director
Malaysian Investment Development Authority
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
Consulate General of Malaysia
(Investment Section)
Level 17, Kastor
Platz der Einheit 1
60327 Frankfurt am Main
Germany
Tel : (4969) 7680 7080
Fax: (4969) 7680 708-20
E-mail: info@mida-frankfurt.de
Munich
Director
Malaysian Investment Development Authority
6th Floor, Bürkleinhaus
Bürkleinstrasse 10
80538 Munich
Germany
Tel : (4989) 2030 0430
Fax: (4989) 2030 0431-5
E-mail : midamunich@aol.de
UNITED STATE OF AMERICA
BOSTON
Director
Malaysian Investment Development Authority
One International Place, Suite 1400
Boston, MA 02110
United States of America
Tel : (1617) 535 7530
Fax: (1617) 535 7528
E-mail: midaboston@aol.com
CHICAGO
Director
Malaysian Investment Development Authoriy
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
Malaysian Investment Development Authority
6th Floor, Suite 630
Lakes on Post Oak
3050 Post Oak Boulevard
Houston, TX 77056
United States of America
Tel : (1713) 979 5170
Fax: (1713) 979 5177 / 78
E-mail: mida@midahouston.org
36 Useful Addresses
ITALY
Consul (Investment)
Consulate of Malaysia (Investment Section)
2nd Floor, Via Albricci 9
20122 Milan (MI)
Italy
Tel : (3902) 8909 382 4
Fax: (3902) 8909 545 418
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
Malaysian Investment Development Authority
17, Curzon Street
London W1J 5HR
United Kingdom
Tel : (4420) 7493 0616
Fax: (4420) 7493 8804
E-mail: midalondon@investmalaysia.co.uk
LOS ANGELES
Consul (Investment)
Consulate General of Malaysia (Investment Section)
Malaysian Investment Development Authority
777, South Figueroa, Suite 600
Los Angeles, CA 90071
United States of America
Tel : (1213) 955 9183
Fax: (1213) 955 9878
E-mail: mida@midala.org
SAN JOSE
Director
Malaysian Investment Development Authority
226 Airport Parkway, Suite 480
San Jose, CA 95110
United States of America
Tel : (1408) 392 0617 / 8
Fax: (1408) 392 0619
E-mail: midasanjose@aol.com
NEW YORK
Consul (Investment)
Consulate General of Malaysia
(Investment Section)
313 East, 43rd Street
New York, NY 10017
United States of America
Tel : (1212) 687 2491
Fax: (1212) 490 8450
E-mail: mida@midany.org
 Published by:
MALAYSIAN INVESTMENT DEVELOPMEMNT AUTHORITY
Malaysian Investment Development Authority
MIDA Sentral
No.5, Jalan Stesen Sentral 5
Kuala Lumpur Sentral
50470 Kuala Lumpur, Malaysia
Tel : (603) 2267 3633
Fax : (603) 2274 7970
E-mail : investmalaysia@mida.gov.my
Website : www.mida.gov.my