Non-Resident Company Tax Rates
Non-resident companies are liable to Malaysian tax when
it carries on a business through a permanent establishment
in Malaysia and assessable on income accruing in or derived
from Malaysia.
Non-resident company tax rates:
| Types of income | Rates (%) |
|---|---|
| Business Rental |
25 |
| Dividend (Franked) Dividend (Single tier)* |
25 0 |
| Entertainer’s professional income | 15 |
| Interest | 15 |
| Royalty | 10 |
| Special classes of Income: | |
| • Rental of movable property | 10 |
| • Fees for technical or management services performed in Malaysia | 10 |
| • Payment for services rendered in Malaysia in connection with use of property or installation or operation of any plant, machinery or other apparatus purchased from a non-resident person | 10 |
| Real Estate Investment Trust (REIT) • Other than a resident company • Non-resident company • Foreign investment institution |
10 25 10 |
Note: Effective from 01/01/2007
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