Personal Tax in Malaysia

Overview by
Tax Base For Residents and Non-Residents
A non resident is subject to income tax in Malaysia for his income which only comes from Malaysian sources, at a uniform rate of 28% unless he works less than 61 days in the year or if his country of residence has concluded a double taxation agreement with Malaysia.

Tax Rate

Individual income tax Progressive rates from 0% to 26%
Up to RM 2,500 0%
RM 2,501 - 5000 1%
RM 5001 - 20 000 3%
RM 20,001 - 35,000 7%
RM 35,000 - 50,000 12%
RM 50,000 - 70,000 19%
RM 70,000 - 100,000 24%
RM 150 000 and over 26%
Allowable Deductions and Tax Credit
Deductions attributed to taxpayers in Malaysia.
Special Expatriate Tax Regime
Expatriates posted to an OHQ (operational headquarters) or a representative office are only taxed on the part of their income attributable to the days they spend in Malaysia.
Capital Tax Rate

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