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Kadar Cukai Pegangan PPPDK

EFFECTIVE DOUBLE TAXATION AGREEMENTS
No Country Rates (%)
Dividends Interest Royalties Technical Fees
  Malaysia
Domestic Rate		 NIL 15 10 10
1 Albania NIL 10 10 10
2 Australia NIL 15 10 NIL
3 Austria NIL 15 10 10
4 Bahrain NIL 5 8 10
5 Bangladesh NIL 15 10 10
6 Belgium NIL 15/10(iv) 10 10
7 Bosnia and Herzegovina NIL 10 8 10
8 Brunei NIL 10 10 10
9 Cambodia NIL 10 10 10
10 Canada NIL 15 10 10
11 Chile NIL 15 10 5
12 China NIL 10 10 10
13 Croatia NIL 10 10 10
14 Czech Republic NIL 12 10 10
15 Denmark NIL 15 10 10
16 Egypt

https://phl.phl.hasil.gov.my/img/Egyptbi.gif

 NIL 15 10 10
17 Fiji https://phl.hasil.gov.my/img/fiji.gif NIL 15 10 10
18 Finland NIL 15 10 10
19 France NIL 15 10 10
20 Germany NIL 10 7 7
21 Hong Kong NIL 10 8 5
22 Hungary NIL 15 10 10
23 India NIL 10 10 10
24 Indonesia NIL 10 10 10
25 Iran NIL 15 10 10
26 Ireland NIL 10 8 10
27 Italy NIL 15 10 10
28 Japan NIL 10 10 10
29 Jordan NIL 15 10 10
30 Kazakhstan NIL 10 10 10
31 Korea Republic NIL 15 10 10
32 Kuwait NIL 10 10 10
33 Kyrgyz Republic NIL 10 10 10
34 Laos NIL 10 10 10
35 Lebanon NIL 10 8 10
36 Luxembourg NIL 10 8 8
37 Malta NIL 15 10 10
38 Mauritius NIL 15 10 10
39 Mongolia NIL 10 10 10
40 Morocco NIL 10 10 10
41 Myanmar NIL 10 10 10
42 Namibia NIL 10 5 5
43 Netherlands NIL 10 8 8
44 New Zealand NIL 15 10 10
45 Norway NIL 15 10 10
46 Pakistan NIL 15 10 10
47 Papua New Guinea NIL 15 10 10
48 Philippines NIL 15 10 10
49 Poland NIL 10 8 8
50 Qatar NIL 5 8 8
51 Romania NIL 15 10 10
52 Russia NIL 15 10 10
53 San Marino NIL 10 10 10
54 Saudi Arabia NIL 5 8 8
55 Senegal NIL 10 10 10
56 Seychelles NIL 10 10 10
57 Singapore NIL 10 8 5
58 Slovak Republic NIL 10 10 5
59 South Africa NIL 10 5 5
60 Spain NIL 10 7 5
61 Sri Lanka NIL 10 10 10
62 Sudan NIL 10 10 10
63 Sweden NIL 10 8 8
64 Switzerland NIL 10 10 10
65 Syria NIL 10 10 10
66 Thailand NIL 15 10 10
67 Türkiye NIL 15 10 10
68 Turkmenistan NIL 10 10 NIL
69 Ukraine NIL 10 8 8
70 United Arab Emirates NIL 5 10 10
71 United Kingdom NIL 10 8 8
72 Uzbekistan NIL 10 10 10
73 Venezuela NIL 15 10 10
74 Vietnam NIL 10 10 10
75 Zimbabwe NIL 10 10 10
(i) The effective tax rate will be either the DTA rates or the Malaysia domestic rate whichever lower.
(ii) There is no withholding tax on dividends paid by Malaysia companies.
(iii) The payer need to retain Certificate of Tax Residence of the payee issued by the tax authority from the country of residence for audit purposes.
(iv) Withholding tax rate of 10% is only applicable for interest payment paid or incurred by an enterprise in an industrial undertaking.
No Country Rates (%)
Dividends Interest Royalties Technical Fees
1 Argentina NIL 15 10 10
2 United States of America NIL 15 10 10
All withholding tax rates on interest, royalties and fees for technical services are as provided under the ITA 1967.
No Country Rates (%)
Dividends Interest Royalties Technical Fees
1 Chinese Taipei NIL 10 10 7.5