| Limited Liability Partnership | Partnership | Sole Proprietorship | |
| Capital Contribution | Partners Contribution | Partners Contribution | Owner Contribution |
| Owner of Entity | Partners can be Malaysian citizen or foreigner | The owner must be a Malaysian citizen or permanent resident of Malaysia | The owner must be a Malaysian citizen or permanent resident of Malaysia |
| Max no. of Owner | More than 2 persons and no maximum limit | More than 2 persons(but not more than 20 persons) | Single person |
| Legal Status | Separate legal entity | Partners | Sole Proprietor |
| Responsible person to business management | Partners | Partners | Sole Proprietor |
| Statutory Audit Requirement | No complusory | No | No |
| Company Secretary/Compliance officer | Yes, Compliance Officer | No | No |
| Income tax status and rate | On 17% on 1st RM600,000 and 24% on next RM600,000 onwards | Tax on Personal Scale rate from 0% to 30% | Tax on Personal Scale rate from 0% to 30% |