Explore school and campus records across Greater KL / Klang Valley, Johor and Penang, including curricula, stated operator affiliations, dated tuition evidence and legal, licensing and tax considerations.
School review: 16 September 2026 · 190 school/campus records · 137 classified as International
Coverage & evidenceSelected-market coverage; not a national census. Information must be independently verified. Fee and regulatory evidence retain their individual dates.
School / campus records
International-school records
Greater KL / Klang Valley
Johor records
Penang records
Numeric tuition records
Swipe the menu to view Legal, Licensing, Tax and the Change log.
School & Campus Database
Search current and former names. Open a record for sources, fee dates and evidence gaps.
School / campus
Market
Organisation
Curriculum
Annual tuition
Evidence
School coverage by market
Counts come from the school register. These are records, not enrolment, capacity or market share.
Review scope
Three markets, with their wider catchments.
Greater KL includes Kuala Lumpur, Putrajaya, Cyberjaya and the surrounding Selangor corridors. Johor coverage extends beyond Johor Bahru to Muar, Batu Pahat, Kluang, Pontian and Tangkak. Penang includes the island and mainland.
School categories
International, private-national, integrated, expatriate-national and Chinese independent provision are shown separately.
Operator and group affiliations
Counts use the reviewed records and stated operating affiliations. They are not equity-ownership or national market-share estimates. Heritage partnerships do not establish ownership by the overseas school.
Operator / affiliation
School records
Markets covered
Evidence basis
Ultimate beneficial ownership has not been independently reconciled to corporate filings. “Not confirmed” is an evidence gap, not a claim that a school is independent. Review the sources in each school record before drawing transaction conclusions.
Annual tuition range by campus
Compare captured tuition ranges. Each record states its date and basis; older captures are distinguished from figures checked in this review.
Published minimum–maximumPublished minimum onlyClick a range to open the campus record
Fee methodology
Published tuition is not the same as total family cost.
Ranges are not like-for-like quotations. Year groups, nationality, payment options and included charges differ. Updated records state their basis; some retained ranges include early years. Older captures are explicitly dated. Confirm tuition, SST, boarding and compulsory extras with the school. “Not captured” does not mean fees are unpublished.
Published tuition evidence
Open a campus record for the tariff date, year-group basis and official source.
School
Annual tuition
Rate basis
Legal & market entry
Ownership, governance and the right to operate
Assess the corporate investment and the school’s regulatory permissions together. The international-school route is distinct from other categories of private education.
Operating structure
Corporate owner
KPM’s published guideline specifies a Malaysian-incorporated private limited company (Sdn Bhd), registered with SSM, with education activities stated in its corporate documentation. The minimum paid-up capital is RM1 million; this is not a total school-development budget.
Education operating entity / school registration
Match the corporate owner and operating entity to the named institution in the KPM establishment and registration approvals. A company certificate alone does not permit a school to operate. The guideline requires a Malaysian-citizen applicant, formally appointed if not the owner.
Education governance
The school has its own Board of Governors, Instrument of Government and principal/head responsibilities. These are distinct from the company board and shareholder rights.
Premises and associated approvals
Reconcile the approved address, land/building use and facilities with local-authority and Registrar General requirements. Ownership, rental or lease of a property does not itself establish approved school use.
100% foreign equity is permitted — operating approval remains separate
The published KPM International School Establishment Guideline expressly permits 100% foreign equity. Shareholder nationality is different from Malaysian incorporation and from the citizenship requirement for the applicant who deals with KPM.
Investors must still satisfy establishment, registration, governance, premises, curriculum, staffing and other applicable approvals. Reconcile the intended transaction with the actual school category, licence holder and approval conditions; do not apply the international-school equity provision indiscriminately to all private-school categories.
The KPM guideline requires an odd-numbered Board of Governors with at least five members including the chair, and at least one Malaysian citizen. The principal/head acts as secretary and cannot be a board member. Governors cannot be appointed as teachers; security checks and permits apply.
An Instrument of Government accompanies the establishment application; amendments must be notified to the Registrar General. The principal/head administers the curriculum, must meet qualification and security requirements, and needs a teaching permit when teaching.
Corporate governance
The company separately maintains Companies Act compliance: directors, statutory records, company-secretary duties, filings and beneficial-ownership reporting. A private company requires at least one director ordinarily resident in Malaysia; SSM’s incorporation guidance requires appointment of a secretary within 30 days. SSM lists a RM1,000 incorporation fee for a company limited by shares.
Reconcile shareholders, control rights, the beneficial-ownership register and e-BOS filings with the education entity. Beneficial-ownership information is subject to SSM access rules; it is not an unrestricted public search.
Buying an operating school is not simply a company-share transaction. Confirm that the company being acquired, the KPM-registered entity, approved school, premises, curriculum, governance and brand or management agreements remain aligned after completion. A mismatch can leave an investor owning a company without every permission or contractual right needed to operate it as intended.
Corporate entity and beneficial owner
Match company numbers, shareholdings, control rights and beneficial-ownership evidence. Check liabilities and material contracts.
KPM approval and operating entity
Reconcile the establishment approval, registration, school category and licence holder. Check each registration where an integrated campus has more than one.
Premises and curriculum
Confirm tenure, approved address, education use, local-authority/fire/health conditions, approved curriculum and any relocation or expansion permissions.
Governance
Review the Board of Governors, permits, Instrument of Government and principal/head appointment against the proposed post-transaction structure.
Brand, IP and management agreements
Check territorial rights, term, termination, transfer restrictions, change-of-control consent and related-party commitments.
Completion conditions
Identify required regulatory notifications or approvals and contractual consents with Malaysian advisers before signing or funding; do not assume they transfer automatically.
Market intelligence, not legal or investment advice. Information must be independently verified.
Licensing & workforce
From establishment approval to an operating campus
Plan education, premises and workforce permissions as connected workstreams. Commercial brand rights sit alongside, and do not replace, school approval.
Establishing and registering an international school
Define the institution. Confirm category, Malaysian company, applicant, funding, curriculum and proposed address.
Prepare the establishment application. Reconcile corporate documents, paid-up capital, premises, curriculum certification and the Instrument of Government with KPM’s checklist.
Secure the supporting approvals. Address local-authority, building-use, fire, health, governance and education requirements for the actual campus.
Complete registration and operational permissions. Verify the named institution and operating entity with KPM/JPN; secure staff and other required permissions before operation.
State Education Departments form part of the administration and compliance interface. Obtain the relevant Kuala Lumpur, Putrajaya, Selangor, Johor or Penang file. Keep multiple registrations on integrated campuses separate. SMIPS is a starting register, not a substitute for the underlying approvals.
MyGovernment publishes this administrative service duration for establishment and registration of a private educational institution. It is not a complete international-school development or opening timetable.
Premises, planning/local-authority, fire, health, curriculum, governance and staffing approvals may sit alongside or outside that service. Allow separately for site works, application readiness and recruitment. KPM’s Private Education Division separately promises an establishment approval letter within five working days after approval by the Registrar General. That later administrative step is not the full application process; do not add the charter periods together or treat them as a guaranteed opening date.
Salary means basic monthly salary taxable in Malaysia; allowances, bonuses and salary paid outside Malaysia are excluded. The policy applies to new and renewal applications submitted from 1 June 2026.
Test staffing budgets against the revised basic-salary thresholds before recruitment and fee models are finalised. A role below the relevant threshold may not support the intended Employment Pass category. Pass duration is an upper limit, not an automatic entitlement.
The operating company must first register with the Expatriate Services Division. The published process then includes JTKSM Section 60K approval, MYFutureJobs evidence where applicable, support from the approving or regulatory agency through Xpats Gateway, and the Employment Pass application.
An Employment Pass is valid only for the named company; a change of company requires a new application.
Education roles requiring a teaching permit or TPC remain subject to regulator endorsement.
Workforce models should carry renewal dates, permit dependencies and succession-plan cost.
From 1 January 2027, the succession-plan requirement applies to Employment Pass Categories II and III under the revised policy. ESD’s May 2026 announcement phases in this requirement after the salary framework’s 1 June 2026 commencement.
Operators using these categories should plan knowledge transfer, local capability development and expatriate-role succession within their staffing strategy. Prepare realistic local-role identification, training or mentoring and transition plans; confirm the implementation requirements with ESD for the relevant application.
International brand, franchise & licence structures
Education approval
KPM governs establishment and operation: registration, governance, curriculum, premises, staffing and other education requirements.
Commercial brand / franchise arrangement
An overseas school may structure a relationship through a franchise, brand or IP licence, management, technical-services or collaboration agreement. Assess the substance of the agreement separately under Malaysian commercial law and the Franchise Act 1998 where applicable.
Not every school-brand licence or management agreement automatically constitutes a franchise. Control, operating-system obligations, rights, support and consideration require agreement-specific analysis. Where franchise regulation applies, check the current registration and foreign-franchisor requirements through the official MyFEX framework.
Permission to use an international school brand is not itself permission to operate an international school in Malaysia.
Malaysia’s school-operating framework is not static. K12 follows authoritative changes affecting KPM establishment and registration, governance, premises, expatriate employment, workforce succession planning and international brand/franchise arrangements. A change is treated as confirmed only when supported by an official publication and effective date.
Confirmed forthcoming requirement: local succession planning for Employment Pass Categories II and III from 1 January 2027.
Market intelligence, not legal or immigration advice. Information must be independently verified.
Returns & capital flows · Verified 10 September 2026
Tax & repatriation
Brings operating tax, tuition-linked service tax and cross-border payments into one investment view. Bank Negara’s permission for investors to repatriate profits is shown separately from the tax cost and documentation attached to a payment.
Recent change
e-Invoice exemption threshold rose to RM3 million from 1 September 2026.
The threshold is now RM3 million. Eligibility, group-related exclusions and implementation timing must still be checked against HASiL’s current guidelines and FAQs.
Published company baseline24%HASiL’s rate page displays YA 2023–24 bands and was updated in June 2026.
Private-school service tax6%Applies where fees exceed RM60,000 per student per academic year.
RepatriationPermitted in foreign currencySubject to bank due diligence and separate tax analysis.
Corporate income tax
Published baseline
HASiL’s company-rate page, labelled for Years of Assessment 2023–24 and updated 25 June 2026, publishes a 24% rate for companies outside the preferential category. Its published band for an eligible company with paid-up capital not more than RM2.5 million and gross business income not more than RM50 million is 15% on the first RM150,000, 17% from RM150,001 to RM600,000 and 24% thereafter.
Modelling point: re-confirm the rate for the acquisition year and do not assume the preferential band survives a foreign-owned transaction. Test current ownership conditions and incentives with Malaysian tax advisers.
Customs states that private primary and secondary schools, international schools and expatriate schools charging fees above RM60,000 per student for each academic year are within the taxable scope. The rate is 6%; liable providers were directed to register through MySST.
The threshold is student- and academic-year-specific, not a school revenue threshold.
Deposits form part of the taxable value where they are payment for the taxable service.
PTA fees and overseas study-trip payments are identified separately in the official FAQ.
Withholding tax must generally be remitted to HASiL within one month after paying or crediting the recipient. A Double Taxation Agreement may change the applicable rate where the residence evidence and treaty conditions are met.
Payment
Domestic rate
Investment relevance
Interest to non-resident
15%
Debt funding and shareholder-loan cash extraction.
Royalty to non-resident
10%
Brand, software, curriculum and intellectual-property arrangements.
Special classes of income
10%
Applicable management, technical and related services; scope depends on where services are performed.
Non-resident contract services
10% + 3%
Service portion and associated employee tax account for qualifying contracts performed in Malaysia.
Bank Negara states that a non-resident investor may repatriate divestment proceeds, profits, dividends or other investment income. Repatriation must be made in foreign currency; funds moving through ringgit or foreign-currency accounts remain subject to normal due diligence by a licensed onshore bank.
Important separation: foreign-exchange permission is not a tax exemption. Dividend, interest, royalty, management-fee and loan-repayment routes require their own tax, transfer-pricing and legal analysis.
HASiL applies the arm’s-length principle to transactions between associated persons and requires contemporaneous transfer-pricing documentation under the applicable rules. This is material for brand, curriculum, management, technology, financing and procurement charges within an international group.
Separately, HASiL raised the e-Invoice exemption threshold from RM1 million to RM3 million with effect from 1 September 2026. Larger school operators should assume e-Invoice remains an implementation workstream.
Greater KL / Klang Valley and its agreed outskirts, Johor state, and Penang state. Include fee-paying primary/secondary schools and school sixth forms. Exclude government schools, standalone preschools/EYC, tuition centres, language centres and tertiary colleges.
02
Discovery and evidence
Cross-check school directories against official school, group and government pages. Each included record links to its evidence. The Ministry’s SMIPS interface did not yield a complete export for reconciliation, so this is an expanded public-source register, not a certified complete census.
03
What is counted
Separate campuses are separate records. Primary and secondary divisions on one school site are normally combined, as are integrated national/international programmes. Different institutions sharing a site can be separate records. Counts therefore do not equal unique land parcels or licences.
04
Field-level dates and gaps
School review: 16 September 2026. Rechecked numeric fees carry that date; retained fees keep their 9 September capture date. Regulatory research retains its stated 10 September cut-off, with e-Invoice and Employment Pass commencement sources checked again during this review. Operator affiliation is separate from beneficial ownership.
Independent verification required. This is commercial intelligence, not legal or tax advice. Confirm school registration, current operation, ownership, fees, capacity and other material facts before making commercial, investment or admissions decisions.
Permitted use is limited to personal/internal evaluation. No other use, reproduction, redistribution, resale, publication or onward circulation is permitted without prior written permission from K12 International, except where applicable law permits. Request permission at richard@k12-international.com.
Data must be checked independently. Confirm all material facts, dates, fees, school registration, ownership, legal and tax requirements with original sources and qualified advisers. Information is supplied as at its stated evidence date and may change. No assurance of completeness, accuracy or fitness for a particular purpose is given. This is not legal, tax, investment, financial or admissions advice, an offer, or a recommendation. To the extent permitted by law, K12 International disclaims liability for loss arising from reliance on this material; nothing excludes liability or rights that cannot lawfully be excluded. References do not imply endorsement.
· School review 16 September 2026 · Information must be independently verified.