Employers can reimburse employees for using personal vehicles for business travel, commuting, or company-owned cars.

Malaysia does not enforce a statutory mileage rate, so the reimbursement rate depends on the company’s policy. However, organisations should ensure that reimbursement policies are reasonable and well-documented.

Reimbursement methods include:

  • A fixed rate per kilometre;
  • Actual fuel and maintenance cost reimbursements.

For tax-related considerations, visit the Inland Revenue Board of Malaysia (LHDN).

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