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专业责任赔偿保险费的税前扣除 Tax Deductibility of Professional Indemnity Insurance Premium


Key points of this update 本次更新的要点:

1. Insurance premium paid for professional indemnity insurance is tax deductible if the

professional carries on a business related to his professional. 为专业责任赔偿保险支付的保险费可在下列情况下免税专业人士经营与其专业相关的业务。


2. Taxpayer affected includes lawyers, accountants, architects, doctors, pharmacists, engineers, surveyors or any other professions where the status of the profession is recognised by a written law or statute in Malaysia.

受影响的纳税人包括律师、会计师、建筑师、医生、药剂师、工程师、测量师或任何其他职 业,这些职业的地位得到马来西亚成文法或法规的认可。


3. Compensation received from the insurance company is a taxable income.

从保险公司得到的赔偿是应税收入。


4. Compensation paid to the claimant is a tax deductible expense.

支付给索赔人的赔偿是一项可减税的费用

Professionals in Professional Practice 专业实践中的专业人员

According to the latest Public Ruling 8/2017, insurance premium paid for professional indemnity insurance (PII) is tax deductible, provided 根据最新的公共法规8/2017,为专业赔偿保险(PII)支付的保险费可扣税,前提是

a. The person claiming the expense must be a professional as defined in the public ruling. 申请费用的人必须是公共法规中定义的专业人士。

b. The person must be carrying a business related to his profession.

此人必须从事与其职业相关的业务。

Example 1 例子1:

Dr. Wong is a practising as a general practitioner in his own clinic. He is registered with the Malaysian Medical Council (MMC). He has purchased a PII policy to cover himself in the event of lawsuits arising from the carrying of his profession as a doctor. The PII premium paid by Dr. Wong is a tax deductible expense for his business. 王医生在自己的诊所里当全科医生。他在马来西亚医学委员会(MMC)注册。他买了一份PII 保险,以防因从事医生职业而引起诉讼。王博士支付的PII保费是其业务的可扣税开支。

Professionals in Employment 就业专业人员

In the case of a professional who is in employment, the premium paid for PII is not allowed as a deduction against the gross income from that employment. 对于有工作的专业人员,为PII支付的保险费不得从该项工作的总收入中扣除。

Example 2 例子2:

Dr. Aidil is a full-time surgeon employed by a government hospital. He is registered with the MMC and is also a member of the Malaysian Medical Association (MMA). In the year 2017, he purchased a PII policy and paid a premium of RM2,400. Aidil医生是一名受雇于政府医院的全职外科医生。他在MMC注册,也是马来西亚医学协会 (MMA)的成员。2017年,他购买了一份PII保险,并支付了2400令吉的保费。

The PII premium paid for the year 2017 is not eligible for a deduction against Dr. Aidil’s employment income because he is not carrying on a business related to his profession.

2017年支付的PII保费不符合从艾迪尔博士的就业收入中扣除的条件,因为他没有从事与其专业相关的业务。

Professionals Carrying Other Business 从事其他业务的专业人员

A professional who is not practising his profession but carries on other business, the PII premium is not a tax deductible expense.

对于不从事其专业但经营其他业务的专业人士,PII保费不属于可扣税的开支。

Example 3 例子 3:

Felicia is an accountant who does not practise as an accountant but instead is carrying on a full-time direct-selling business. Felicia purchases a PII policy to maintain her professional status as an accountant.

Felicia是一名会计师,他并不从事会计工作,而是从事全职直销业务。费利西亚购买了一

份PII保险,以维持她会计师的职业地位。

As Felicia is not carrying a business related to her profession as an accountant, she does not satisfy the requirement needed for deduction of PII premium. Thus, the PII premium paid is not allowed as a deduction from the gross income of the direct-selling business.

由于Felicia没有经营与其会计师职业相关的业务,她不符合扣除PII保险费的要求。因此,支付的PII保费不得从直销业务的总收入中扣除。

PII Premium Incurred by the Company 公司产生的PII溢价

Where a particular professional body allows its members to practise the profession in the form of a company and PII is purchased by the company, the PII premium paid by the company is allowed as a deduction against the gross income of the company if the company carries on a business related to that profession. 如果某个专业团体允许其成员以公司形式从事该专业,而PII是由该公司购买的,则如果该公司经营与该专业有关的业务,则该公司支付的PII保费可从该公司的总收入中扣除。

Example 4 例子4:

Senibina Bumi Landskap Sdn Bhd (SBLSB) is a consulting architecture company which provides architectural consultancy and services. The company purchased a PII policy to cover the cost of compensation and defending lawsuits in relation to the construction project of a hotel in Putrajaya. Since SBLSB which carries on an architectural business purchased a PII policy related to the architect profession, the PII premium paid is allowed as a deduction against the gross income of the company’s business. Seni Bina Bumi lands kap Sdn Bhd(sb LSB)是一家建筑咨询公司,提供建筑咨询和服务。 该公司购买了一份PII保单,以支付与普特拉贾亚一家酒店建设项目相关的赔偿和诉讼辩护 费用。由于开展建筑业务的SBLSB购买了一份与建筑师职业相关的PII保险,所支付的PII 保险费可从公司业务的总收入中扣除。


Insurance Proceeds and Compensation 保险收益和赔偿

Where a professional has been allowed a deduction for the PII premium paid, any proceeds received from the insurance company in connection with the PII will be subject to tax.

如果专业人员已支付的PII保费被允许扣除,则从保险公司收到的与PII相关的任何收益都将被征税。

Whereas compensation paid to the claimant will be allowed as deduction.

而支付给索赔人的赔偿将被允许扣除。


Example 5 例子5

Bernard, the sole-proprietor of a legal firm received proceeds amounting to RM200,000 from an insurance company and this amount could not cover the compensation of RM250,000 to be paid to a customer who had made a claim against him. Therefore, Bernard had to bear on his own RM50,000 to cover the shortfall of compensation payment to the claimant.

一家法律事务所的独资业主Bernard从一家保险公司收到200,000令吉的赔偿,但这笔钱 不足以支付向他提出索赔的一名客户的250,000令吉的赔偿金。因此,Bernard不得不自 己承担50,000令吉,以弥补支付给索赔人的赔偿金的短缺。

Proceeds amounting to RM200,000 will be subject to tax. When the proceeds are paid out as compensation to his client, the amount is allowed as a tax deduction. The compensation totalling RM50,000 incurred by Bernard is also allowable as a deduction from the gross income of his business.

200,000令吉的收入将被征税。当收益作为补偿支付给他的客户时,该金额可以作为税收减免。伯纳德发生的50,000 令吉的赔偿也可以从他的总收入中扣除。

For more details, please click here: Public Ruling 8/2017 (PDF)

更多详情,请点击此处:公共裁决8/2017 (PDF)


Let’s talk: StanleyCo is a Licensed Tax Agent and GST Agent, please contact us if you need assistance with the topic above.

StanleyCo是持牌税务代理和商品及服务税代理,如果您在上述问题上需要帮助,请联系我们。


Disclaimer: Every effort has been made to provide accurate information. However, the information and regulations contained in this article are subject to changes and amendments by the relevant authority at any time. As such, the information in this article may not be current.

免责声明:我们已尽一切努力提供准确的信息。但是,本条款中包含的信息和规定可能会被相关机构随时更改和修订。因此,本文中的信息可能不是最新的。

And the information provided in this article is general commentary only and shall not be considered as advice or recommendation. As all tax situations are specific to their facts and will differ from the situations in this article - if you have specific tax questions you should consult a licensed tax agent.

本文中提供的信息仅是一般性评论,不应被视为建议或推荐。由于所有的税务情况都有其特定的事实,并与本文中的情况不同-如果你有具体的税务问题,你应该咨询持牌税务代理。



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