Asia-Pacific
Currency
MYR
Corporate Tax
24%
Personal Income Tax
30%
VAT / GST
0%
Standard 24%; 15% for SMEs on first MYR 150,000; 0% Labuan trading.
Top rate 30% above MYR 2,000,000; 1-30% scale.
No VAT; Sales Tax 10% + Service Tax 8% (SST, since 2018).
Dividends
0%
Interest
15%
Royalties
10%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
EPF 23% (employer 13% + employee 11%); SOCSO ~1.25% (employer + employee); EIS 0.4%.
Capital Gains Tax
0% on shares; RPGT 30% (year 1, tapering)
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Quit rent + assessment
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~70
Key partners: Singapore, China, Japan, UK, Australia, Netherlands
Withholding typically 5%–15%; many treaties offer 0% on dividends for substantial holdings.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Pioneer Status 70% exemption 5 years; Investment Tax Allowance 60-100%. Principal Hub regime.
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