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Malaysia Tax Treaties
24 active treaty partners
Malaysia maintains 24 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 0% to 25% (median 10%), with qualified rates for direct investment ranging from 0% to 15%. Interest is fully exempt (0%) in 2 of 24 treaties, with rates up to 15% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate24%
Individual Range0-30%
Capital Gains0%
CurrencyMYR
Key Facts
Treaty Model BasisOECD
Treaty Network75 treaties
Fiscal YearJan 1 - Dec 31
CurrencyMYR
Rate Distribution
General Dividends at 5% or below9 of 24 treaties
Qualified Dividends at 5% or below16 of 24 treaties
Interest at 0%2 of 24 treaties
Official Sources
Tax AuthorityInland Revenue Board of Malaysia (LHDN)
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 15% | 0% | In force |
| 🇨🇦Canada | 15% / 15% | 15% | 0% | In force |
| 🇨🇳China | 10% / 10% | 10% | 0% | In force |
| 🇪🇬Egypt | 10% / 10% | 15% | 0% | In force |
| 🇫🇷France | 0% / 0% | 10% | 0% | In force |
| 🇩🇪Germany | 0% / 0% | 10% | 0% | In force |
| ðŸ‡ðŸ‡°Hong Kong | 10% / 5% | 0% | 0% | In force |
| 🇮🇳India | 10% / 5% | 10% | 0% | In force |
| 🇮🇩Indonesia | 10% / 10% | 10% | 0% | In force |
| 🇯🇵Japan | 15% / 5% | 10% | 0% | In force |
| 🇳🇱Netherlands | 0% / 0% | 10% | 0% | In force |
| 🇳🇿New Zealand | 15% / 5% | 15% | 0% | In force |
| 🇵🇰Pakistan | 15% / 15% | 15% | 0% | In force |
| 🇵ðŸ‡Philippines | 25% / 15% | 15% | 0% | In force |
| 🇸🇦Saudi Arabia | 5% / 5% | 5% | 0% | In force |
| 🇸🇬Singapore | 0% / 0% | 10% | 0% | In force |
| 🇰🇷South Korea | 15% / 10% | 10% | 0% | In force |
| 🇨ðŸ‡Switzerland | 0% / 0% | 10% | 0% | In force |
| 🇹ðŸ‡Thailand | 10% / 10% | 15% | 0% | In force |
| 🇹🇷Turkey | 0% / 0% | 10% | 0% | In force |
| 🇦🇪United Arab Emirates | 10% / 5% | 0% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 5% | 10% | 0% | In force |
| 🇺🇸United States | 0% / 0% | 15% | 0% | In force |
| 🇻🇳Vietnam | 0% / 0% | 10% | 0% | In force |