Taxation in Malaysia

Tax rates and treaties

The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.

Malaysia – Country Key Features

Database
IBFD

Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.

Treaties

Database
IBFD

Full text of tax treaties between Malaysia and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.

Malaysia – Treaty Withholding Rates Table

Database
IBFD

Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.

Tax Treaty Case Law

Database
IBFD

Collection of tax treaty legal cases with key facts, summaries, and court decisions.

Other online resources

Malaysia: tax treaties

Website
HMRC

Double tax treaties and related documents between the UK and Malaysia.

Tax Rates Online

Website
KPMG

Tax table tool that compares tax rates within a country or across multiple jurisdictions. Includes current and historic data going back to 2006.

Tax guides

Malaysia – Corporate Taxation

Database
IBFD

Guide covering corporate income tax, transactions between resident companies, taxes on payroll, taxes on capital, international aspects, anti-avoidance, and value added tax.

Malaysia – Individual Taxation

Database
IBFD

Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.

Other online resources

EY Tax and Law Guides

Website
EY

Annually updated guides summarising the tax system, key tax issues, and legal matters in over 150 jurisdictions around the world. The main titles in this series: Worldwide Corporate Tax Guide, Worldwide Personal Tax and Immigration Guide, Worldwide VAT, GST and Sales Tax Guide.

PKF Worldwide Tax Guide 2024–25

Website
PKF

Annual guide for accountancy professionals and businesses on corporate tax rates, incentives for overseas businesses, double tax treaties, and taxation of foreign source income. Coverage of 157 jurisdictions.

PwC Worldwide Tax Summaries Online

Website
PwC

In-depth guide covering a wide range of corporate and individual tax topics in over 150 territories. Includes useful summaries of significant developments and table of tax rates and due dates.

Tax news and developments

A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.

Exclusive BEPS 2.0: the implementation of Pillar Two in Asia-Pacific

Jun 2024

Exclusive Malaysian High Court decision paves way for substantial stamp duty savings

Oct 2022

Exclusive Taxation of foreign source income in Malaysia

Aug 2022

Exclusive Stamp duty remission granted to Malaysian taxpayer

May 2022

Exclusive Malaysia's MoF has no power to restrict investment allowance claim

Feb 2022

Exclusive Malaysia High Court affirms taxpayer's industrial building allowance claim

Dec 2021

Exclusive The evolving world of Malaysia's digital services tax

Jan 2021

Exclusive MNEs struggle with Malaysia's SST subjectivity

Sep 2020

Terms of use

You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

eBooks

The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Exclusive Global individual tax handbook 2023

eBook
2023
IBFD

Surveys 101 different tax systems from around the world.

Exclusive Global corporate tax handbook 2023

eBook
2023
IBFD

Surveys 101 different tax systems from around the world.

Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Further support

TAXconnect

Search for a consultant to help you with a specific technical tax problem. TAXconnect works on a telephone ‘hotline’ system, whereby consultants offer advice to fellow Tax Faculty members on tax problems for a nominal fee.

Tax Faculty

Find out more about the Tax Faculty and upcoming events. Faculty members can access exclusive content, including TAXline, TAXguides, webinars, representations and support schemes.

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