🇲🇾 Malaysia
MY / MYS #66
Nomad Score
63.0
Cities
23
🇲🇾 MALAYSIA TAX PROFILE
Data year: 2025
Tax System
Territorial
Territorial system with exceptions. Foreign-sourced income remitted to Malaysia is generally exempt for individuals (exemption for most FSI was extended). Since 2022, some foreign-sourced income may be taxable when remitted.
Territorial system with exceptions. Foreign-sourced income remitted to Malaysia is generally exempt for individuals (exemption for most FSI was extended). Since 2022, some foreign-sourced income may be taxable when remitted.
Top PIT Rate
30.0%
Corporate Tax Rate
24.0%
SST
8.0%
Capital Gains Tax
10.0%
Real Property Gains Tax (RPGT) applies to disposal of real property and shares in real property companies. Rates vary by holding period: 30% (within 3 years), 20% (4th year), 15% (5th year), 10% (6th year onwards) for citizens. Capital gains on unlisted shares taxed at 10% from 2024.
Real Property Gains Tax (RPGT) applies to disposal of real property and shares in real property companies. Rates vary by holding period: 30% (within 3 years), 20% (4th year), 15% (5th year), 10% (6th year onwards) for citizens. Capital gains on unlisted shares taxed at 10% from 2024.
Social Security (Employee)
11.0%
Social Security (Employer)
13.0%
Dividend Withholding
0.0%
Interest Withholding
15.0%
Royalty Withholding
10.0%
Treaty Count
75
Digital Services Tax
Territorial Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| MYR 0 | MYR 5,000 | 0.0% | -- |
| MYR 5,000 | MYR 20,000 | 1.0% | -- |
| MYR 20,000 | MYR 35,000 | 3.0% | -- |
| MYR 35,000 | MYR 50,000 | 6.0% | -- |
| MYR 50,000 | MYR 70,000 | 11.0% | -- |
| MYR 70,000 | MYR 100,000 | 19.0% | -- |
| MYR 100,000 | MYR 400,000 | 25.0% | -- |
| MYR 400,000 | MYR 600,000 | 26.0% | -- |
| MYR 600,000 | MYR 2,000,000 | 28.0% | -- |
| MYR 2,000,000 | and above | 30.0% | -- |
⭐ SPECIAL REGIMES (1)
| Name | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Labuan International Business and Financial Centre
Labuan entities can elect to be taxed at 3% of net audited profits for trading a... |
Flat rate | 3.0% | -- | Active |
🏠 TAX RESIDENCY
Days Threshold
182 days
Residency Rules
Tax resident if present in Malaysia for 182 days or more in a calendar year. Also resident through various connecting criteria across consecutive years.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
April 30
Extension Deadline
May 15
📚 SOURCES
-
PwC Worldwide Tax Summaries - Malaysia
(accessed Mar 23, 2026)
PIT, CIT, SST, withholding rates -
LHDN Malaysia
(accessed Mar 23, 2026)
Official tax rates
🔗 RELATED
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