了解马来西亚的预扣税- 税率、规定与罚款
Introduction Withholding tax Malaysia is a tax mechanism requiring Malaysian payers to withhold a portion of payments made to non-residents and remit it to the Inland Revenue Board of Malaysia (IRBM). This ensures tax collection from foreign income earned within Malaysia’s borders. Background of Withholding Tax in Malaysia Under the Income Tax Act 1967, any […]
RPGT 免税 马来西亚 | 无盈无亏与家庭转让规则
RPGT Exemption Malaysia Under the Real Property Gains Tax Act 1976 (RPGTA), certain property disposals are treated as No Gain No Loss (NGNL) transactions, meaning no Real Property Gains Tax (RPGT) is imposed. This article explains the latest RPGT exemption Malaysia 2025 rules, focusing on family transfers, individual exemptions, and the relevant filing requirements. 1. […]
马来西亚房地产增值税 RPGT 指南——出售、购入与豁免
Under the Real Property Gains Tax Act 1976 (RPGTA), individuals and companies in Malaysia are subject to Real Property Gains Tax (RPGT) when disposing of chargeable assets such as real property or shares in a Real Property Company (RPC). This guide explains how disposal price, acquisition price, and available exemptions are determined for RPGT computation […]
马来西亚房地产增值税
Real Property Gains Tax Malaysia (RPGT) is a tax imposed on gains arising from the disposal of real property or shares in a real property company (RPC). Although Malaysia generally does not impose tax on capital gains, RPGT serves as an exception to this rule under the Real Property Gains Tax Act 1976. What is […]
信托收入被视为设立人所得
Income of Settlement is Deemed to be Income of the Settlor (Malaysia Tax Guide 2025) Under Malaysia’s Income Tax Act 1967 (Section 65), income of a settlement is deemed to be income of the settlor in certain cases. This provision ensures that individuals cannot avoid taxation by transferring assets or income to others under a […]
马来西亚信托税务—税率、居住身份与申报规则
Introduction Under the Malaysia Trust Taxation framework, a trust is treated as a separate chargeable entity under the Income Tax Act 1967. The trustees are collectively responsible for managing the trust’s income, submitting tax returns, and paying taxes due — but only up to the funds held in the trust. This guide explains how trusts […]
马来西亚信托类型
Introduction Under the Malaysia Types of Trust framework, trusts play a key role in managing assets and protecting family wealth. A trust allows a settlor to transfer assets to a trustee, who manages them for beneficiaries based on clear legal terms. This article explains the main types of trusts recognized in Malaysia and their practical […]
马来西亚信托结构
Introduction Under the Malaysia Trust Structure, a trust serves as a legal arrangement that manages property or assets — such as money, investments, land, or buildings — for the benefit of individuals who may not be able to manage them personally. In Malaysia, trusts are often created for estate planning, family protection, charitable purposes, or […]
马来西亚信托收入归属课税
Introduction Under Malaysia Settlement Income Deemed Tax, income arising from certain settlements may be treated as the settlor’s taxable income instead of the beneficiary’s. Section 65 of the Income Tax Act 1967 (ITA) governs situations where income generated under a settlement — especially when the settlor retains control, revocation power, or benefits — is deemed […]
马来西亚信托与转让所得税
Introduction Malaysia Settlement Income Tax rules define how income or assets transferred under a settlement are taxed when the settlor retains control or benefits. Under Section 65(11) of the Income Tax Act 1967 (ITA), a “settlement” includes any disposition, trust, covenant, or transfer of assets or income, whether formal or informal. This article explains what […]
