Renting your JB home to a company (2026): corporate leases, checks, stamp duty and tax

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By Jason Lim, REN 84424 · IQI Realty · Checked on 13 November 2026

This guide is for Johor Bahru owners, including owners living in Singapore or further abroad, who are asked to let their home to a company for its staff. The short answer: in a corporate lease the company is the tenant and signs the agreement, while the employee and family are named as occupiers. Check the company on the Companies Commission of Malaysia (SSM) register, ask for a director’s or parent-company guarantee where the company is small, stamp the agreement with LHDN, and keep proper receipts. The rent is still your own rental income for tax.

How a corporate lease works: who is who

Companies in Johor Bahru rent homes for managers posted from abroad, for Singapore-based staff working on Johor projects, and for engineers on long assignments. The paperwork looks like a normal tenancy, but the roles are split:

Role	Who	What it means for you
Tenant	The company	Legally responsible for rent, deposits, damage and handback. Your claims are against the company.
Occupier	The employee and family named in the agreement	Lives in the unit, but is not usually liable for rent. Register them with management for access cards.
Signatories	Authorised officers of the company	Ask for a board resolution or letter of authority naming them.
Guarantor	A director or the parent company (if agreed)	Pays if the company does not. Signs a guarantee clause or a separate guarantee.
Contact person	HR, admin or a relocation firm	Handles payments and notices day to day. Put their details in the agreement.

If the employee signs personally and the company reimburses them, the employee is your tenant and the company is not bound.

Checking the company before you sign

SSM is the official registrar of Malaysian companies. Its company information products are sold through four official service portals (SSM e-Info, MyData-SSM, SSM Search and SSM SafeData). A company profile costs RM10, or RM20 as a digitally certified copy, before service charges and 8% service tax on the charge (SSM, accessed November 2026). Other products cover directors, shareholders, charges and financial statements.

• Name and number. The name and registration number on the agreement must match the SSM record exactly.
• Status. The company should be active, not being wound up or struck off.
• Directors. Check that your signatories are directors or are authorised by a board resolution.
• Age and size. A month-old company is a different risk from an established employer; recent accounts help.
• Payment source. Rent and deposits should come from the company’s own account, not from an unrelated party.

SSM’s FAQ on the Companies Act 2016 explains that a document signed by two authorised officers, one a director, has the same effect as one under common seal; a single-director company signs before a witness. A rubber stamp alone proves nothing.

Director’s or parent-company guarantee

A company’s liability is limited: if it closes, its directors are not normally liable for its debts. A guarantee from a director or a parent company closes that gap. Large employers often decline, which can be reasonable where their accounts are strong; for a small company or start-up, a guarantee or a larger deposit is a fair request. Have a lawyer draft the wording.

Deposits, rent and receipts

No law fixes rental deposits in Malaysia, so the security deposit, utility deposit and advance rent are whatever you agree. Write down when the deposit is refunded; my guide to rental deposit refunds covers deductions and disputes. Agree the payment date and frequency, and what happens to advance rent if the lease ends early.

Companies need paperwork for their accounts, so expect requests for invoices and receipts. Two current points:

• E-invoicing. From 1 September 2026 the government raised the threshold for mandatory e-invoicing to annual turnover of RM3 million (The Star, 30 August 2026). Most individual landlords fall below it, but a simple dated receipt showing your name, the company’s name, the property address, the period and the amount still helps the company.
• Service tax. Rental and leasing services were added to service tax at 8% from 1 July 2025, but renting out residential accommodation is excluded (Royal Malaysian Customs Department, Service Tax Policy No. 2/2025 on rental or leasing services). Letting a home to a company does not turn it into a taxable rental, as long as it is used as housing.

Stamp duty and legal fees on the agreement

A tenancy agreement is stamped under Item 49 of the First Schedule to the Stamp Act 1949, on every RM250 (or part) of annual rent. LHDN’s guideline of 30 June 2026 sets these rates:

Tenancy length	Duty per RM250 of annual rent
Up to 1 year	RM1
More than 1 year, up to 3 years	RM3
More than 3 years, up to 5 years	RM5
More than 5 years	RM7

The tenant is usually the party that pays and files, so here that means the company. Tenancy agreements moved to self-assessment from 1 January 2026, and LHDN said it would not penalise errors in submissions made during 2026 (The Star, 21 December 2025). If a lawyer drafts the agreement, the Solicitors’ Remuneration Order 2023 scale for a tenancy with monthly rent of RM10,000 or less is 30% of one month’s rent, minimum RM500 (Malaysian Bar Circular 185/2023). Who pays the drafting fee is negotiable. My landlord’s guide to tenancy agreements in JB covers the clauses in full.

Tax points for landlords

Rent from a company is taxed like any rent: it is your income, declared in your own return.

Point	What applies
Withholding tax	LHDN’s withholding tax list covers rent for the use of movable property paid to non-residents (section 109B), not rent for a house or condo. The company normally pays the full rent; its tax adviser can confirm.
Resident landlord	Rent is added to your other income and taxed at resident scale rates, after allowable expenses. See rental income tax for resident landlords.
Non-resident landlord	A flat 30% of chargeable income since year of assessment 2020, with no personal reliefs (LHDN). Residence depends on days in Malaysia (182 days or more is the main test), not nationality.
Expenses	LHDN Public Ruling 12/2018 does not allow expenses incurred before the property is let. For non-business letting, the cost of replacing furnishings is deductible.
Singapore residents	Malaysian tax comes first; Singapore’s rules decide what you declare there. See Singapore tax on JB rental income.

For filing forms and deductible expenses, see my rental income tax guide.

Foreign staff and immigration status

The company should confirm that every adult occupier holds a valid pass for the stay. Section 55E of the Immigration Act 1959/63 makes it an offence for an occupier of premises to let an illegal immigrant stay there, so do not skip this because the tenant is a company. My guide to renting to foreign tenants explains the passes and the clauses to use.

• Name the occupiers in a schedule, with passport numbers and pass expiry dates.
• Changes in writing. When one employee leaves and another moves in, the company sends you the new details first.
• Keep data safely. Collect only what you need and store copies securely under the Personal Data Protection Act 2010; see my tenant screening and inventory checklist.
• Housing for workers. If a company wants a house for a group of workers, Part IIIA of Act 446 (the Employees’ Minimum Standards of Housing, Accommodations and Amenities Act 1990, enforced by the Labour Department, JTKSM) covers accommodation employers provide. Ask for written confirmation that the employer complies.

Clauses that matter in a company lease

• Early termination (“diplomatic”) clause. Companies often ask for the right to end the lease if the employee is transferred out of Malaysia or leaves the job, usually only after a minimum period and with written notice. Agree the minimum period, the notice and what happens to advance rent and the deposit.
• Use and occupants. Residential use only by the named occupiers; no subletting, assignment or short-stay letting. See short-stay rules in JB.
• Repairs and aircon servicing. Who fixes what, up to what amount, and how fast you respond.
• Utilities. Whose name the electricity, water and internet accounts are in; see electricity and water bills in JB.
• Renewal and rent review. An option to renew, with the rent for the new term agreed or set by a stated method.
• Notices. To the company’s registered address and the HR contact.
• Default. Late-payment interest, the guarantor’s role and the steps if rent stops; see when a tenant stops paying rent.

Furnished units and the inventory

Fully furnished units suit many relocating staff; families shipping furniture may prefer partly furnished. My guide to furnished vs unfurnished rentals covers what tenants expect. Whatever you provide, attach a signed inventory with dated photos, meter readings and the number of keys and access cards. The person signing it should be authorised by the company, not only the occupier.

What HR and relocation teams usually ask for

1. Proof that you own the unit, such as a recent assessment bill or title copy, and your identity document.
2. Floor plan, size, photos, furniture list and parking bays.
3. Building facilities, security arrangements and the house rules for residents.
4. Distance to the office, schools and the checkpoint.
5. A draft agreement and your bank details on a signed letter.

If you are abroad, my guide to managing JB property from overseas covers keys, repairs and inspections.

Where companies look for staff housing in JB

• JB Sentral and Bukit Chagar: for staff who cross to Singapore, near the CIQ and the RTS Link station.
• Iskandar Puteri: Medini, EduCity schools and the Second Link.
• Mount Austin: family condos and landed homes.
• Tebrau, Setia Indah and Molek: established areas near malls.
• Bukit Indah and Gelang Patah: west-side estates near the Second Link.
• Kulai and Senai: near Senai airport and the industrial parks to the north of the city.

Compare them on my JB property map.

More Johor living guides: Tenancy agreements for JB landlords · Renting to foreign tenants · Tenant screening and inventory · Rental deposit refunds

Frequently asked questions

Who should sign a corporate tenancy agreement in Malaysia?

The company signs as tenant through authorised officers, usually two, one of whom is a director, as section 66 of the Companies Act 2016 allows. The employee is named as an occupier. Ask for a board resolution or letter of authority naming the signatories.

How do I check a company before renting to it?

Buy a company profile from SSM through one of its official portals; it costs RM10 before service charges. Check that the name and number match the agreement, that the company is active, and who the directors are. For a small or new company, ask for recent accounts or a guarantee.

Does a company have to deduct withholding tax from rent paid to me?

Not for a home under LHDN’s withholding tax list, which covers rent for movable property paid to non-residents, not rent for houses or condos. You declare the rent yourself: resident individuals at scale rates, non-resident individuals at a flat 30%. Not tax advice.

Who pays stamp duty on a company tenancy agreement?

Usually the tenant, which here is the company. The rate is RM1 per RM250 of annual rent for a term up to one year and RM3 for one to three years under LHDN’s June 2026 guideline. Stamp it within 30 days of signing.

Should I ask for a director’s guarantee?

For a small or newly formed company, yes, or ask for a larger deposit. A company’s liability is limited, so a guarantee from a director or a parent company gives you someone to claim from if the company stops paying. Have a lawyer draft it.

Do I have to charge service tax on rent from a company?

Not for a home used as housing. Service tax on rental and leasing started on 1 July 2025, but renting out residential accommodation is excluded, as tax advisers summarised the Customs scope in June 2025.

Letting your JB home to a company?

Tell me the unit, whether it is furnished, and who is asking. I will prepare the unit details HR and relocation teams look for, help you check the company and the draft agreement, and arrange viewings for their staff. You can also book an appointment, or a Zoom consultation if you are abroad.

Sources: SSM, company information products and fees, accessed November 2026; SSM, FAQ on the Companies Act 2016, Part G (execution of documents, section 66), accessed November 2026; LHDN, Garis Panduan Pengenaan Duti Setem, First Schedule, Stamp Act 1949, 30 June 2026; The Star, “No penalties in first year of self-assessment stamp duty system”, 21 December 2025; Malaysian Bar, Circular No 185/2023, Solicitors’ Remuneration Order 2023 (Second Schedule, tenancies), July 2023; LHDN, withholding tax (sections 107A to 109G), accessed November 2026; LHDN, tax treatment of residents and non-residents, 2025; LHDN, public rulings list (PR 12/2018, Income from Letting of Real Property, still current), accessed November 2026; CTIM, summary of LHDN Public Ruling 12/2018, December 2019; The Star, “Over 1.1 million businesses to benefit from higher e-invoicing threshold, says LHDN”, 30 August 2026; Royal Malaysian Customs Department, Service Tax Policy No. 2/2025: rental or leasing services (2025); Labour Department of Peninsular Malaysia (JTKSM), employees’ housing, accommodations and amenities (Act 446), accessed November 2026

Jason Lim, REN 84424, IQI Realty Sdn. Bhd. E (1) 1584/6. General information checked on 13 November 2026, not legal or tax advice. Tax rules, stamp duty rates and fees change; confirm with LHDN, your tax adviser and your lawyer before you sign.