Perjanjian Pengelakan Pencukaian Dua Kali

PPPDK Berkuatkuasa

Perjanjian Terhad

No Country
1 Argentina

2 Saudi Arabia
3 United States of America

TIEA Berkuatkuasa

No Country
1 Bermuda

PPPDK Diwartakan

No Country Date Signed
1 Belgium 21 August 1995
2 Senegal 25 May 2010
3 Seychelles 26 August 2010
4 Kuwait 26 August 2010
5 Poland 8 July 2013
6 Indonesia 19 July 2012

PPPDK Dalam Rundingan

No Country
1 Azerbaijan
2 Barbados
3 Belarus
4 Brazil
5 Canada (New Agreement)
6 China (New Agreement)
7 Cyprus
8 Denmark (New Agreement)
9 Fiji
10 Finland
11 Kenya
12 Lesotho
13 Mexico
14 Nepal
15 Norway
16 Oman
17 Portugal
18 Russia (New Agreement)
19 South Korea
20 Tajikistan
21 Tunisia
23 Uruguay
24 Yemen

TIEA Dalam Rundingan

No Country
1 The Bahamas
2 Guernsey
3 Liberia

Kadar Cukai Pegangan PPPDK

EFFECTIVE DOUBLE TAXATION AGREEMENTS
No Country Rates (%)
Dividends Interest Royalties Technical Fees
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 10* 10 10
7 Bosnia 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 Hungary NIL 15 10 10
22 Hong Kong NIL 10 8 5
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 Kyrgyz Republic NIL 10 10 10
32 Kuwait NIL 10 10 10
33 Laos NIL 10 10 10
34 Lebanon NIL 10 8 10
35 Luxembourg NIL 10 8 8
36 Malta NIL 15 10 10
37 Mauritius NIL 15 10 10
38 Mongolia NIL 10 10 10
39 Morocco NIL 10 10 10
40 Myanmar NIL 10 10 10
41 Namibia NIL 10 5 5
42 Netherlands NIL 15 8 8
43 New Zealand NIL 15 10 10
44 Norway NIL 15 10 10
45 Pakistan NIL 15 10 10
46 Papua New Guinea NIL 15 10 10
47 Philippines NIL 15 10 10
48 Poland NIL 15 10 10
49 Qatar NIL 5 8 8
50 Romania NIL 15 10 10
51 Russia NIL 15 10 10
52 San Marino NIL 10 10 10
53 Saudi Arabia NIL 5 8 8
54 Seychelles NIL 10 10 10
55 Singapore NIL 10 8 5
56 Slovak Republic NIL 10 10 5
57 South Africa NIL 10 5 5
58 South Korea NIL 15 10 10
59 Spain NIL 10 7 5
60 Sri Lanka NIL 10 10 10
61 Sudan NIL 10 10 10
62 Sweden NIL 10 8 8
63 Syria NIL 10 10 10
64 Switzerland NIL 10 10 10
65 Thailand NIL 15 10 10
66 Turkey NIL 15 10 10
67 Turkmenistan NIL 10 10 NIL
68 Ukraine NIL 10 8 8
69 United Arab Emirates NIL 5 10 10
70 United Kingdom NIL 10 8 8
71 Uzbekistan NIL 10 10 10
72 Venezuela NIL 15 10 10
73 Vietnam NIL 10 10 10
74 Zimbabwe NIL 10 10 10

(*) Withholding tax rate of 10% is only applicable for interest payment paid or incurred by an enterprise in an industrial undertaking.
(i) There is no withholding tax on dividends paid by Malaysia companies.
(ii) To claim the DTA rate, please attach the Certificate of Tax Residence from the country of residence.
(iii) Where the rate provided in the ITA 1967 is lower than the DTA rate, the lower rate shall apply.

No Country Rates (%)
Dividends Interest Royalties Technical Fees
1 Argentina NIL 15* 10* 10*
2 United States of America NIL 15* 10* 10*

(*) The withholding tax rate on interest, royalties and fees for technical services is as provided in the ITA 1967.

No Country Rates (%)
Dividends Interest Royalties Technical Fees
1 Taiwan NIL 10 10 7.5

Untuk maklumat lanjut, sila hubungi kami di alamat :

Jabatan Percukaian Antarabangsa,
Ibu Pejabat Lembaga Hasil Dalam Negeri Malaysia,
Menara Hasil, Aras 12, Persiaran Rimba Permai,
Cyber 8, 63000 Cyber Jaya, Selangor,
MALAYSIA .
Telefon : (+603) 8313 8888
Faks : (+603) 8313 7848 / (+603) 8313 7849
e-mel : lhdn_int@hasil.gov.my