After reading your informative article, I conclude that not many tax advantages holding properties under a property holding company. I would like to ask is it wise to keep on holding the properties under individual name since one’s property investments might be expanding? Is it risky to have expanding property investments under individual names? Is there any other way to enjoy more tax benefits if investing in holding company does not bring as many tax benefits as one might thought earlier. I hope you could share some of your insights in this doubt.

Thank you.

If an individual owns a business as a sole proprietor, yes, the rental income can be considered as a business income under the special treatment of the public rulling (http://www.hasil.gov.my/english/pdf/ruling(1)2004.pdf). Otherwise it is considered as a rental income of the individual.

Cheers