{"id":6454,"date":"2025-11-20T10:54:03","date_gmt":"2025-11-20T02:54:03","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6454"},"modified":"2025-11-27T09:50:59","modified_gmt":"2025-11-27T01:50:59","slug":"malaysia-foreign-source-income-tax-full-exemption-guide","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/malaysia-foreign-source-income-tax-full-exemption-guide\/","title":{"rendered":"Cukai Pendapatan Sumber Asing Malaysia \u2013 Panduan Pengecualian Penuh"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/money-global-economy-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6455\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/money-global-economy-scaled.jpg\" alt=\"Malaysia Foreign Source Income Tax\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/money-global-economy-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/money-global-economy-768x432.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/money-global-economy-1536x864.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/money-global-economy-2048x1152.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/money-global-economy-18x10.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h2>\n<h2><b>Pengenalan<\/b><\/h2>\n<p class=\"translation-block\">Cukai Pendapatan Sumber Asing Malaysia (Malaysia Foreign Source Income Tax) mentadbir bagaimana pendapatan luar negara dikenakan cukai apabila dibawa masuk ke Malaysia. Berkuat kuasa 1 Januari 2022, semua jenis pendapatan asing yang diterima oleh penduduk Malaysia umumnya tertakluk kepada cukai di bawah Akta Cukai Pendapatan 1967 (ACP) \u2014 kecuali jika memenuhi syarat pengecualian tertentu.\n Panduan ini menerangkan jenis pendapatan yang dikenakan cukai, pengecualian yang tersedia sehingga 31 Disember 2026, dan syarat kelayakan penting yang perlu diketahui oleh pembayar cukai.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Jenis Pendapatan Asing yang Dikenakan Cukai<\/b><\/span><\/h2>\n<p class=\"translation-block\">Menurut Seksyen 4 ACP 1967, kategori pendapatan asing berikut tertakluk kepada cukai apabila diterima di Malaysia:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pendapatan perniagaan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pendapatan pekerjaan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dividen, faedah, atau diskaun<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sewa, royalti, atau premium<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pencen, anuiti, atau bayaran berkala<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pendapatan lain yang tidak termasuk dalam kategori di atas<\/span><\/li>\n<\/ul>\n<p class=\"translation-block\">Pendapatan asing yang telah dikenakan cukai di luar negara (melalui cukai pegangan atau cukai pendapatan) boleh layak untuk kredit cukai dua hala atau sebelah pihak di bawah Seksyen 132 dan 133.<\/p>\n<p class=\"translation-block\">Penduduk mesti menyimpan bukti sah bahawa cukai asing telah dikenakan, dan tuntutan mesti dibuat dalam tempoh dua (2) tahun selepas akhir Tahun Taksiran berkaitan.<\/p>\n<p><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \ud83d\udc49 <\/span><i><span style=\"font-weight: 400;\">Rujukan: <a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/PR_11_2021.pdf\">Public Ruling No. 11\/2021 \u2013 Bilateral Credit and Unilateral Credit<\/a><\/span><\/i><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Pengecualian Pendapatan Asing (1 Januari 2022 \u2013 31 Disember 2026)<\/b><\/span><\/h2>\n<p class=\"translation-block\">Pendapatan asing tertentu yang diterima di Malaysia dikecualikan daripada cukai tertakluk kepada syarat berikut:<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Kategori Pembayar Cukai<\/b><\/td>\n<td><b>Jenis Pendapatan Dikecualikan Cukai<\/b><\/td>\n<td><b>Syarat Kelayakan<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Syarikat \/ LLP \/ Rakan Individu (dalam perniagaan perkongsian di Malaysia)<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Dividen<\/span><\/td>\n<td>Pilihan A: Patuhi syarat pengecualian penyertaan:<\/p>\n<p>(a) Pendapatan dividen telah dikenakan cukai di negara asal; dan<\/p>\n<p>(b) Kadar cukai tertinggi (headline tax) di negara asal tidak kurang daripada 15%.<\/p>\n<p>Pilihan B: Patuhi keperluan substance ekonomi (dijelaskan di bawah).<\/td>\n<\/tr>\n<tr>\n<td><b>Individu<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Semua jenis pendapatan selain pendapatan perkongsian<\/span><\/td>\n<td>Pendapatan telah dikenakan cukai di negara asal.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Memahami Syarat Kelayakan<\/b><\/span><\/h2>\n<h3><b>1. Pendapatan Dividen Dikenakan Cukai di Negara Asal<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Pendapatan dividen layak jika:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Cukai telah dikenakan di negara asal melalui cukai pendapatan atau cukai pegangan; atau<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Dividen berasal daripada keuntungan yang telah dikenakan cukai di negara tersebut.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Jika cukai tidak dikenakan, pengecualian masih boleh diberikan jika dividen dibayar daripada keuntungan yang:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Ditolak oleh kerugian atau elaun modal tidak diserap;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Berasal daripada keuntungan modal;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Menerima insentif cukai yang sah di negara asal; atau<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tertakluk di bawah rejim penyatuan cukai negara tersebut.<\/li>\n<\/ul>\n<h3><b>2. Kadar Cukai Tertinggi Sekurang-kurangnya 15%<\/b><\/h3>\n<p class=\"translation-block\">Kadar cukai tertinggi (\u201cheadline tax rate\u201d) merujuk kepada kadar cukai korporat tertinggi di negara asal:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Diterapkan sama ada pada tahun dividen dikenakan cukai pegangan, atau tahun dividen diterima di Malaysia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kadar tidak boleh kurang daripada 15%, walaupun kadar sebenar lebih rendah.<\/li>\n<\/ul>\n<h3><b>3. Keperluan Substance Ekonomi<\/b><\/h3>\n<p class=\"translation-block\">Syarikat, LLP, atau IIP dianggap mempunyai substance ekonomi jika ia:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Menggaji bilangan pekerja yang mencukupi dan berkelayakan di Malaysia; dan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Menanggung perbelanjaan operasi yang mencukupi untuk aktiviti ekonomi tersebut.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Faktor yang dipertimbangkan termasuk:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jenis perniagaan (intensif modal atau buruh)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pekerja sepenuh masa vs separuh masa<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kecukupan premis pejabat<\/span><\/li>\n<\/ul>\n<p class=\"translation-block\">Aktiviti ekonomi yang ditetapkan termasuk:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Entiti pegangan pelaburan: mengurus penyertaan ekuiti, membuat keputusan strategik, menanggung risiko utama.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Entiti perdagangan\/perniagaan: aktiviti operasi sebenar yang dijalankan di Malaysia.<\/li>\n<\/ul>\n<p>\ud83d\udcdd Nota: Pengarah perkhidmatan di bawah kontrak pekerjaan dianggap sebagai pekerja. Pengarah bukan perkhidmatan tidak dikira.<\/p>\n<h3><b>4. Aktiviti Ekonomi yang Di-Outsource<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Syarikat boleh meng-outsource aktiviti tertentu jika:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Entiti luar tersebut beroperasi dalam Malaysia;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kawalan dan pemantauan mencukupi dilakukan;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Yuran mematuhi peraturan harga pindahan;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pekerja dan perbelanjaan entiti selaras dengan tahap kerja; dan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Jika memberi perkhidmatan kepada banyak syarikat, perbelanjaan diagih sewajarnya.<\/li>\n<\/ul>\n<h2><span style=\"text-decoration: underline;\"><b>Kredit Cukai dan Dokumentasi<\/b><\/span><\/h2>\n<p class=\"translation-block\">Penduduk yang menuntut kredit cukai asing mesti menyimpan:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resit atau sijil pembayaran cukai dari pihak berkuasa asing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Baucar dividen atau penyata cukai pegangan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dokumen pemindahan pendapatan ke Malaysia<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Gagal memberikan bukti boleh menyebabkan tuntutan kredit cukai ditolak.<\/span><\/p>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li class=\"translation-block\">Mulai 1 Jan 2022, pendapatan asing yang dibawa masuk ke Malaysia dikenakan cukai kecuali dikecualikan.<\/li>\n<li><span style=\"font-weight: 400;\">Pengecualian dikenakan bagi pendapatan dividen atau pendapatan yang telah dikenakan cukai di luar negara (2022\u20132026).<\/span><\/li>\n<li class=\"translation-block\">Syarikat mesti memenuhi syarat pengecualian penyertaan atau substance ekonomi<\/li>\n<li class=\"translation-block\">Kadar cukai tertinggi negara asal mesti sekurang-kurangnya 15%.<\/li>\n<li><span style=\"font-weight: 400;\">Individu mendapat pengecualian lebih luas jika pendapatan telah dikenakan cukai di negara asal.<\/span><\/li>\n<\/ul>\n<hr \/>\n<p>&nbsp;<\/p>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\n<p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p>\n<p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p>\n<p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p>\n<p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Malaysia Foreign Source Income Tax governs how income earned abroad is taxed when remitted into Malaysia. Effective from 1 January 2022, all types of foreign income received in Malaysia by a resident person are generally subject to tax under the Income Tax Act 1967 (ITA) \u2014 unless specific exemptions apply. This guide explains which [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6455,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia Foreign Source Income Tax \u2013 Full Exemption Guide<\/title>\n<meta name=\"description\" content=\"Learn how Malaysia foreign source income tax applies to residents, exemptions until 2026, and qualifying conditions under the Income Tax Act 1967\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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