Johor Bahru Accounting Firm

Double Tax Treaties and Withholding Tax Rates

Accounting Firm (Bandar Dato Onn ACCOUNTANT) 新山会计楼

Double Tax Treaties and Withholding Tax Rates

2022/2023 Malaysia Tax Booklet

Withholding tax applies to certain types of payments made by tax residents to non-residents in Malaysia, and the rates for each category are as follows:

Interest: 15%

Royalties: 10%

Dividends: Nil

Contract payments (for services rendered in Malaysia):

 – Contractor’s liability: 10%

 – Employees’ liability: 3%

Special classes of income:

 – Advice, assistance, or services rendered in Malaysia: 10%

 – Rental of movable properties: 10%

Other gains or profits: 10%

It’s worth noting that a reduced rate may be available under a double tax agreement with certain treaty partners.


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