Legal & tax

The approvals you need before you run a factory in Johor: the council business licence, CCC, Bomba fire certificate, DOE, DOSH and the MIDA manufacturing licence.

Foreigners can buy factories and industrial land in Johor with state consent. The rules, the 4% levy and 4% stamp duty, the timeline and when renting first makes sense.

How factory rental income is taxed in Malaysia: rates for individuals and companies, deductible expenses, a worked example and the Budget 2027 SME rate cut.

Factory and warehouse rent in Malaysia is subject to 6% service tax from 1 January 2026. Who must register, the RM1 million threshold, the SME tenant exemption and examples.

Real Property Gains Tax (RPGT) when you sell a factory or industrial land in Malaysia: rates by owner type, a worked example, the 3% or 7% retention and the 60-day filing.

How much stamp duty you pay when buying a factory in Malaysia: the 1–4% MOT scale, the flat 4% for foreign buyers, 0.5% on the loan, and worked examples.

How far a factory must be from houses, schools and hospitals under the DOE siting and zoning guideline, with buffer distances for common industries and how to ask DOE Johor about a site.