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Malaysia Tax & Investment Guides

Jump to: Personal Tax & Residency (3)VAT & Indirect Tax (1)Business & Corporate Tax (2)Investment & Savings (1)Property & Wealth Tax (1)Personal Finance (1) Tools

Personal Tax & Residency

IIT rates 0–30%, personal reliefs (MYR 9k), spouse/dependent relief, residency rules, and cross-border taxation

Malaysia Cross-Border Tax Guide (Residency, Foreign Income, DTA 2026)

cross-border taxation in Malaysia — the 182-day tax residency rule, resident vs non-resident classification, foreign income exemption for most individuals, the Double Taxation Agreement (DTA) network covering 75+ countries, and the foreign tax credit system. Rules for 2026.

Malaysia Personal Income Tax Guide 2026 — IIT Rates 0–30% (11 Brackets)

Malaysian personal income tax (IIT). Progressive rates 0–30% across 11 brackets up to MYR 2M+, personal reliefs (MYR 9k self, EPF, insurance), spouse/dependent relief, and zakat deduction for 2026.

Malaysia Tax Residency Guide (182-Day Rule, LHDN Guidelines 2026)

Malaysia tax residency determination — the 182-day presence rule (consecutive or aggregate), the 90-day rule for returning residents, the residence across 2 consecutive years, and the LHDN (IRB) guidelines on the tax residency status. Rules for 2026.

VAT & Indirect Tax

SST 5%/10% on goods, 6%/8% on services — no VAT in Malaysia

Malaysia SST Guide 2026 — Sales & Services Tax 6%/10%, No VAT

Malaysian Sales and Services Tax (SST). No VAT in Malaysia — SST at 5%/10% on manufactured goods (Sales Tax) and 6%/8% on prescribed services (Services Tax). Registration thresholds, exemptions, and compliance for 2026.

Business & Corporate Tax

CIT 24%, SME rates 15%/17%, Labuan 3%, Pioneer Status, and business registration (SSM, Sdn Bhd)

Malaysia Business Registration Guide (SSM, Sdn Bhd, Enterprise, SST 2026)

business registration in Malaysia — SSM registration (Suruhanjaya Syarikat Malaysia), Sdn Bhd (private limited company, minimum MYR 1 capital), Enterprise (sole proprietorship/partnership), branch/representative office for foreign companies, and SST registration threshold above MYR 500,000. Rules for 2026.

Malaysia Corporate Tax Guide 2026 — 24% Standard, SME Rates 15-17%, Tax Incentives

Malaysian corporate tax. Standard 24%, SME progressive rates 15% on first MYR 150k + 17% on next MYR 600k, Labuan 3%, Pioneer Status tax holidays, and Investment Tax Allowance for 2026.

Investment & Savings

EPF retirement savings, Private Retirement Schemes (PRS), and pension planning

Malaysia Pension Guide (EPF, KWSP, Private Retirement Schemes 2026)

Malaysia pension and retirement savings — EPF defined contribution system with Account 1 (70%) and Account 2 (30%), full withdrawal at age 55/60, voluntary EPF contributions for self-employed (tax-deductible up to MYR 60,000), and Private Retirement Schemes (PRS) with tax relief up to MYR 3,000. Rates for 2026.

Property & Wealth Tax

RPGT 0–30%, quit rent, assessment tax, stamp duty 1–4%, and no annual property tax

Malaysia Property Tax Guide 2026 — RPGT 0-30%, Quit Rent, Stamp Duty 1-4%

Malaysian property tax. No annual property tax — only Quit Rent and Assessment paid to state/local authorities. Real Property Gains Tax (RPGT) rates 0-30% on disposal within 5 years. Stamp duty on transfer 1-4% progressive for 2026.

Personal Finance

EPF contributions 11% employee / 13% employer, SOCSO, EIS, and social safety net

Malaysia Social Contributions Guide (EPF, SOCSO, EIS 2026)

Malaysia mandatory social contributions — EPF (KWSP) at employee 11% (reducible to 9% or 7%) and employer 13%/12%, SOCSO (Perkeso) at 0.5% employee + 1.75-3% employer, and EIS (Employment Insurance) at 0.2% each. Rates and calculations for 2026.

Malaysia Capital Gains Tax Guide 2026 — No CGT on Securities, RPGT on Property 0-30%

Malaysian capital gains tax. No CGT on listed shares or securities (except certain deemed income). Real Property Gains Tax (RPGT) at 30%/20%/15%/10%/5% depending on holding period and seller status for 2026.

Malaysia Crypto Tax Guide (Digital Assets, LHDN Guidelines 2026)

cryptocurrency taxation in Malaysia — crypto gains generally not taxed as capital gains (no CGT), may be treated as business income if trade frequency/volume indicates a business, LHDN guidelines 2024+, no specific crypto legislation, and exchange licensing under the Securities Commission. Rules for 2026.

Malaysia Inheritance and Gift Tax Guide 2026 — No Inheritance or Gift Tax

Malaysian inheritance and gift tax. No inheritance tax (abolished 1991), no gift tax. Estate administration fees 4-5%, probate fees, AMANAH Raya for small estates, and RPGT implications for property gifts for 2026.

Malaysia Investment Income Guide 2026 — Tax-Free Dividends, Interest WHT, No CGT

Malaysian investment income taxation. Tax-free dividends under single-tier system, interest withholding tax 15% for non-residents, no capital gains tax on shares, and no withholding tax on dividends for 2026.

Malaysia Rental Income Tax Guide (RPGT, Deemed Expenses 2026)

rental income taxation in Malaysia — rental income taxed at progressive IIT rates (0-30%), the 50% deemed expense deduction or actual costs election, no separate rental income tax regime, and RPGT (Real Property Gains Tax) applicable when selling the property used for rental. Rules for 2026.

Malaysia Tax Filing Guide (Form BE, e-BE, MyTax, PCB 2026)

Malaysia individual income tax filing — Form BE (resident) due by April 15 for e-filing, Form M (non-resident) due by April 30, e-BE/e-M filing through the MyTax portal, monthly PCB (Potongan Cukai Bulanan) withholding, and the tax payment methods. Rules for 2026.

Malaysia Wealth Tax Guide 2026 — No Wealth Tax, No Net Worth Tax

Malaysian wealth tax. No wealth tax, net worth tax, or solidarity tax. Only property-related holding costs (quit rent, assessment). RPGT as the only wealth transfer tax on property. Malaysia's tax-free wealth environment explained for 2026.

Tools & Calculators

Malaysia Salary Calculator

Calculate net pay after EPF, SOCSO, PCB (PCB)

Malaysia SST Calculator

Sales & Services Tax 5%/10%/6%/8%

Malaysia Corporate Tax Calculator

CIT 24%, SME 15–17%, Labuan 3%

Malaysia Property Tax Calculator

Quit rent, assessment, stamp duty, RPGT

Malaysia RPGT Calculator

Real Property Gains Tax 0–30%

Malaysia Capital Gains Calculator

CGT on shares and property

Compound Interest Calculator

Project investment growth over time

Mortgage Calculator

Estimate monthly mortgage payments

Budget Calculator

50/30/20 budgeting tool
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