Double Taxation Agreement

Effective DTAs

No Country
or
Jurisdiction		 Status DTA MLI
Signed Date
Entry Into Force (EiF)
Entry Into Effect (EiE)		 Order Entry Into Force (EiF)
Entry Into Effect (EiE)		 Synthesised Text
1 Albania
 In force Signed : 24 January 1994
EiF : 21 August 1995
EiE :
  1. 1 January 1996 (WHT)
  2. 1 January 1997 (Others Taxes)
 P.U. (A)
340/1994		 EiF :
  • 1 June 2021 (Malaysia)
  • 1 January 2021 (Albania)
Malaysia and Albania EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
 ST Albania
2 Australia
 In force Signed : 20 August 1980
EiF : 26 June 1981
EiE : 1 January 1980		 P.U. (A)
347/1980		 EiF :
  • 1 June 2021 (Malaysia)
  • 1 January 2019 (Australia)
Malaysia and Australia
EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
 ST Australia
Signed : 2 August 1999
EiF : 27 June 2000
EiE : 1 January 1988		 Protocol 1.
P.U. (A) 440/1999
Signed : 28 July 2002
EiF : 23 July 2003
EiE : 1 January 1993		 Protocol 2.
P.U. (A) 162/2003
28 July 2002 Notes Of Exchange
Signed : 24 February 2010
EiF : 8 August 2011
EiE : 8 August 2011		 Protocol 3.
P.U. (A) 168/2010
3 Austria
 In force Signed : 20 September 1989
EiF : 1 December 1990
EiE : 1 January 1988		 P.U. (A)
426/1989		    
4 Bahrain
 In force Signed : 14 June 1999
EiF : 31 July 2000
EiE :
  1. 1 January 2001 (WHT)
  2. 1 January 2002 (Other Taxes)
 P.U. (A)
439/1999		    
Signed : 14 October 2010
EiF : 20 February 2012
EiE : 22 March 2012		 P.U. (A)
162/2011
5 Bangladesh
 In force Signed : 19 April 1983
EiF : 31 December 1984
EiE : 1 January 1982		 P.U. (A)
113/1984		 N/A N/A
6 Belgium
 In force Signed : 24 October 1973
EiF : 14 August 1975
EiE : 1 January 1976		 P.U. (A)
263/1976		    
Signed : 25 July 1979
EiF : 25 July 1979
EiE : 1 January 1976		  
7 Bosnia and Herzegovina
 In force Signed : 21 June 2007
EiF : 30 July 2012
EiE :
  1. 1 January 2013 (WHT & Others Taxes)
  2. 1 January 2014 (Petroleum Taxes)
 P.U. (A)
341/2007		 EiF :
  • 1 June 2021 (Malaysia)
  • 1 January 2021 (Bosnia and Herzegovina)
Malaysia and Bosnia and Herzegovina EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
 ST Bosnia and Herzegovina
8 Brunei
 In force Signed : 5 August 2009
EiF : 17 June 2010
EiE :
  1. 1 January 2011 (WHT & Others Taxes)
  2. 1 January 2012 (Petroleum Taxes)
 P.U. (A)
78/2010		 N/A N/A
9 Cambodia
 In force Signed : 3 September 2019
EiF : 28 December 2020
EiE : 1 January 2021		 P.U. (A)
377/2019		 N/A N/A
10 Canada
 In force Signed : 16 October 1976
EiF : 18 December 1980
EiE : 1 January 1981		 P.U. (A)
69/1977		    
11 Chile
 In force Signed : 3 September 2004
EiF : 25 August 2008
EiE :
  1. 1 January 2009 (Other taxes)
  2. 1 January 2010 (Petroleum tax)
 P.U. (A)
84/2005		 EiF :
  • 1 June 2021 (Malaysia)
  • 1 March 2021 (Chile)
Malaysia EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
Chile EiE :
  1. 1 January 2022 (WHT)
  2. 1 January 2022 (Others Taxes)
 ST Chile
12 China
 In force Signed : 23 November 1985
EiF : 14 September 1986
EiE : 1 January 1988		 P.U. (A)
96/1986		 EiF :
  • 1 June 2021 (Malaysia)
  • 1 September 2022 (China)
Malaysia and China EiE :
  1. 1 January 2023 (WHT)
  2. 1 March 2023 (Others Taxes)
 ST China
Signed : 5 June 2000
EiF : 5 June 2000
EiE : 5 June 2000		 P.U. (A)
393/2000
1 November 2016 Notes Of Exchange
13 Croatia
 In force Signed : 18 February 2002
EiF : 15 July 2004
EiE :
  1. 1 January 2005 (Other Taxes)
  2. 1 January 2006 (Petroleum Taxes)
 P.U. (A)
426/2003		 EiF :
  • 1 June 2021 (Malaysia)
  • 1 June 2021 (Croatia)
Malaysia and Croatia EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
 ST Croatia
14 Czech Republic
 In force Signed : 8 March 1996
EiF : 31 March 1997
EiE : 1 January 1999		 P.U. (A)
393/1996		 N/A N/A
15 Denmark
 In force Signed : 4 December 1970
EiF : 4 June 1971
EiE : 1 January 1968		 P.U. (A)
86/1971

EiF :

  • 1 June 2021 (Malaysia)
  • 1 January 2020 (Denmark)

Malaysia EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)

Denmark EiE :

  1. 1 January 2022 (WHT)
  2. 1 January 2022 (Others Taxes)
 ST Denmark
Signed : 3 December 2003
EiF : 17 January 2005
EiE : 1 January 2006		 P.U. (A)
154/2004
No Country
or
Jurisdiction		 Status DTA MLI
Signed Date
Entry Into Force (EiF)
Entry Into Effect (EiE)		 Order Entry Into Force (EiF)
Entry Into Effect (EiE)		 Synthesised Text
16 Egypt
 In force Signed : 14 April 1997
EiF : 9 July 2002
EiE : 1 January 2004		 P.U. (A)
49/1998

EiF :

  • 1 June 2021 (Malaysia)
  • 1 January 2021 (Egypt)

Malaysia and Egypt EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
 ST Egypt
17 Fiji
 In force Signed : 19 December 1995
EiF : 30 July 1997
EiE :
  1. 1 January 1998 (WHT)
  2. 1 January 1999 (Other Taxes)
 P.U. (A)
209/1996		    
18 Finland
 In force Signed : 28 March 1984
EiF : 23 February 1986
EiE : 1 January 1988		 P.U. (A)
353/1984

EiF :

  • 1 June 2021 (Malaysia)
  • 1 June 2019 (Finland)

Malaysia EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)

Finland EiE :

  1. 1 January 2022 (WHT)
  2. 1 January 2022 (Others Taxes)
 ST Finland
19 France
 In force Signed : 24 April 1975
EiF : 23 July 1976
EiE : 1 January 1974		 P.U. (A)
243/1975

EiF :

  • 1 June 2021 (Malaysia)
  • 1 January 2019 (France)

Malaysia and France EiE :

  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Others Taxes)
 ST France
Signed : 31 January 1991
EiF : 6 May 1992
EiE :
  1. 1 January 1986 (FTS)
  2. 1 January 1990 (other taxes)
 1. P.U. (A)
131/1992
Signed : 12 November 2009
EiF : 1 December 2010
EiE : 1 January 2010		 2. P.U. (A)
164/2010
20 Germany
 In force Signed : 23 February 2010
EiF : 21 October 2010
EiE :
  1. 1 January 2011 (Other Taxes)
  2. 1 January 2012 (Petroleum Taxes)
 P.U. (A)
193/2010		 N/A N/A
21 Hong Kong
 In force Signed : 25 April 2012
EiF : 28 December 2012
EiE : 1 January 2013		 P.U. (A)
366/2012

EiF :

  • 1 June 2021 (Malaysia)
  • 1 September 2022 (China/Hong Kong)

Malaysia EiE :

  1. 1 January 2024 (WHT)
  2. 23 September 2023 (Others Taxes)

Hong Kong EiE :

  1. 1 April 2023 (WHT)
  2. 1 April 2024 (Others Taxes)
 ST Hong Kong
22 Hungary
 In force Signed : 22 May 1989
EiF : 25 December 1992
EiE : 1 January 1993		 P.U. (A)
425/1989		    
23 India
 In force Signed : 9 May 2012
EiF : 26 December 2012
EiE : 1 January 2013		 P.U. (A)
338/2012		    
Terminated Signed : 14 May 2001 P.U. (A)
163/2003
Terminated Signed : 25 October 1976 P.U. (A)
8/1976
24 Indonesia
 In force Signed : 12 September 1991
EiF : 11 August 1992
EiE : 1 January 1987		 P.U. (A)
31/1992		    
Signed : 12 January 2006
EiF : 1 July 2010
EiE : 1 September 2010		 P.U. (A)
285/2006
25 Iran
 In force Signed : 11 November 1992
EiF : 15 April 2005
EiE :
  1. 1 January 2006 (Other Taxes)
  2. 1 January 2007 (Petroleum Taxes)
 P.U. (A)
59/2004		 N/A N/A
Signed : 22 July 2002
EiF : 15 April 2005
EiE : 1 January 2006		 P.U. (A)
60/2004
26 Ireland
 In force Signed : 28 November 1998
EiF : 11 September 1999
EiE :
  1. 1 January 2000 (WHT)
  2. 1 January 2001 (Other Taxes)
 P.U. (A)
89/1999		 EiF :
  • 1 June 2021 (Malaysia)
  • 1 May 2019 (Ireland)

Malaysia and Ireland
EiE :
  1. 1 January 2022 (WHT)
  2. 1 December 2021 (Other Taxes)
 ST Ireland
Signed : 16 December 2009
EiF : 15 February 2011
EiE : 1 January 2012		 P.U. (A)
167/2010
27 Italy
 In force Signed : 28 January 1984
EiF : 18 April 1986
EiE : 1 January 1977		 P.U. (A)
167/1984		    
28 January 1984 Notes Of Exchange
No Country
or
Jurisdiction		 Status DTA MLI
Signed Date
Entry Into Force (EiF)
Entry Into Effect (EiE)		 Order Entry Into Force (EiF)
Entry Into Effect (EiE)		 Synthesised Text
28 Japan
 In force Signed : 19 February 1999
EiF : 31 December 1999
EiE :
  1. 1 January 2000 (WHT)
  2. 1 January 2001 (Other Taxes)
 P.U. (A)
167/1999		    
Signed : 10 February 2010
EiF : 1 December 2010
EiE : 1 January 2011		 P.U. (A)
165/2010
29 Jordan
 In force Signed : 2 October 1994
EiF : 29 May 2000
EiE :
  1. 1 January 2001 (WHT)
  2. 1 January 2002 (Other Taxes)
 P.U. (A)
190/1999		    
30 Kazakhstan
 In force Signed : 26 June 2006
EiF : 20 May 2010
EiE :
  1. 1 January 2011 (WHT & Other Taxes)
  2. 1 January 2012 (Petroleum Taxes)
 P.U. (A)
228/2007		    
31 Korea Republic
 In force Signed : 20 April 1982
EiF : 2 January 1983
EiE : 1 January 1983		 P.U. (A)
292/1982		    
32 Kuwait
 In force Signed : 5 February 2003
EiF : 29 May 2007
EiE :
  1. 1 January 1988 (WHT)
  2. 1 January 1989 (Other Taxes)
 P.U. (A)
210/2006		    
33 Kyrgyz Republic
 In force Signed : 17 November 2000
EiF : 26 December 2006
EiE :
  1. 1 January 2007 (WHT & Other Taxes)
  2. 1 January 2008 (Petroleum Taxes)
 P.U. (A)
449/2000		 N/A N/A
34 Laos
 In force Signed : 3 June 2010
EiF : 23 February 2011
EiE : 1 January 2012		 P.U. (A)
379/2010		 N/A N/A
35 Lebanon
 In force Signed : 20 January 2003
EiF : 10 November 2004
EiE :
  1. 1 January 2005 (Other Taxes)
  2. 1 January 2006 (Petroleum Taxes)
 P.U. (A)
418/2003		 N/A N/A
36 Luxembourg
 In force Signed : 21 November 2002
EiF : 29 December 2004
EiE :
  1. 1 January 2005 (WHT & Other Taxes)
  2. 1 January 2006 (Petroleum Taxes)
 P.U. (A)
271/2003		    
21 November 2002 Notes Of
Exchange
37 Malta
 In force Signed: 3 October 1995
EiF: 1 September 2000
EiE: 1 January 2002		 P.U. (A)
61/1996		    
38 Mauritius
 In force Signed: 23 August 1992
EiF: 19 August 1993
EiE: 1 January 1991		 P.U. (A)
14/1993		    
39 Mongolia
 In force Signed: 27 July 1995
EiF: 7 November 1996
EiE:
  1. 1 January 1997 (WHT)
  2. 1 January 1998 (Other taxes)
 P.U. (A)
397/1995		    
40 Morocco
 In force Signed: 2 July 2001
EiF: 29 December 2006
EiE:
  1. 1 January 2007 (WHT & Other Taxes)
  2. 1 January 2008 (Petroleum Taxes)
 P.U. (A)
61/2004		    
41 Myanmar
 In force Signed: 9 March 1998
EiF: 21 July 2008
EiE:
  1. 1 January 2009 (WHT)
  2. 1 January 2010 (Other taxes)
 P.U. (A)
302/1999		 N/A N/A
No Country
or
Jurisdiction		 Status DTA MLI
Signed Date
Entry Into Force (EiF)
Entry Into Effect (EiE)		 Order Entry Into Force (EiF)
Entry Into Effect (EiE)		 Synthesised Text
42 Namibia
 In force Signed: 28 July 1998
EiF: 13 December 2004
EiE:
  1. 1 January 2005 (WHT)
  2. 1 January 2006 (Other taxes)
 P.U. (A)
465/1999		    
43 Netherlands
 In force Signed: 7 March 1988
EiF: 2 February 1989
EiE: 1 January 1986		 P.U. (A)
214/1988		    
Signed: 4 December 1996
EiF: 22 January 1999
EiE: 1 January 2000		 P.U. (A)
274/1998
4 December 1996 Notes Of Exchange
Signed: 4 December 2009
EiF: 19 October 2010
EiE: 1 January 2010		 P.U. (A)
177/2010
44 New Zealand
 In force Signed: 19 March 1976
EiF: 2 September 1976
EiE: 1 January 1975		 P.U. (A)
276/1976		    
Signed: 14 July 1994
EiF: 1 July 1996
EiE: 1 July 1993		 P.U. (A)
225/1995
Signed: 6 November 2012
EiF: 12 January 2016
EiE: 1 January 2017		 P.U. (A)
208/2015
45 Norway
 In force Signed: 23 December 1970
EiF: 9 September 1971
EiE: 1 January 1968		 P.U. (A)
182/1972		 N/A N/A
46 Pakistan
 In force Signed: 29 May 1982
EiF: 9 November 1982
EiE: 1 January 1980		 P.U. (A)
369/1982		    
47 Papua New Guinea
 In force Signed: 20 May 1993
EiF: 11 June 1999
EiE: 1 January 2000		 P.U. (A)
327/1994		    
48 Philippines
 In force Signed: 27 April 1982
EiF: 27 July 1984
EiE: 1 January 1985 (WHT & Other Taxes)		 P.U. (A)
296 /1982		 N/A N/A
49 Poland
 In force until 31 December 2023 Terminated 1 January 2024 Signed: 16 September 1977
EiF: 15 December 1978
EiE: 1 January 1978		 P.U. (A)
124/1978		    
In force only for Art 25 & 26 from 12 January 2023 Signed: 8 July 2013
EiF: 12 January 2023
EiE: 1 January 2024		 P.U. (A)
168/2014
P.U. (A) 78/2022
No Country
or
Jurisdiction		 Status DTA MLI
Signed Date
Entry Into Force (EiF)
Entry Into Effect (EiE)		 Order Entry Into Force (EiF)
Entry Into Effect (EiE)		 Synthesised Text
50 Qatar
 In force Signed: 3 July 2008
EiF: 28 January 2009
EiE :
  1. 1 January 2010 (WHT & Other taxes)
  2. 1 January 2011 (petroleum income tax)
 P.U. (A)
405/2008		    
Signed: 16 February 2011
EiF: 18 September 2012
EiE: 18 October 2012		 P.U. (A)
264/2011
51 Romania
 In force Signed: 26 November 1982
EiF: 7 April 1984
EiE:
  1. 1 January 1985 (WHT & Other Taxes)
  2. 1 January 1986 (Petroleum Taxes)
 P.U. (A)
156/1983		 EiF:
  • 1 June 2021 (Malaysia)
  • 1 June 2022 (Romania)
Malaysia
EiE:
  1. 1 January 2024 (WHT)
  2. 5 October 2023 (Other Taxes)
Romania
EiE:
  1. 1 January 2024 (WHT)
  2. 1 January 2024 (Other Taxes)
 ST Romania
52 Russia
 In force Signed: 31 July 1987
EiF: 4 July 1988
EiE: 1 January 1989		 P.U. (A)
58/1988		    
53 San Marino
 In force Signed: 19 November 2009
EiF: 28 December 2010
EiE:
  1. 1 January 2011 (WHT & Other Taxes)
  2. 1 January 2012 (Petroleum Taxes)
 P.U. (A)
302/2010		    
54 Saudi Arabia
 In force Signed: 31 January 2006
EiF: 1 July 2007
EiE:
  1. 1 January 2008 (WHT & Other Taxes)
  2. 1 January 2009 (Petroleum Taxes)
 P.U. (A)
225/2006		    
55 Seychelles
 In force Signed: 3 December 2003
EiF: 10 July 2006
EiE:
  1. 1 January 2007 (WHT & Other Taxes)
  2. 1 January 2008 (Petroleum Taxes)
 P.U. (A)
159/2004		    
56 Singapore
 In force Signed: 5 October 2004
EiF: 13 February 2006
EiE:
  1. 1 January 2007 (WHT & Other Taxes)
  2. 1 January 2008 (Petroleum Taxes)
 P.U. (A)
200/2005		    
57 Slovak Republic
 In force Signed: 25 May 2015
EiF: 11 April 2016
EiE: 1 January 2017		 P.U. (A)
256/2015		    
58 South Africa
 In force Signed: 26 July 2005
EiF: 6 July 2006
EiE:
  1. 1 January 2007 (WHT & Other Taxes)
  2. 1 January 2008 (Petroleum Taxes)
 P.U. (A)
385/2005		 EiF:
  • 1 June 2021 (Malaysia)
  • 1 January 2023 (South Africa)
Malaysia and South Africa
EiE:
  1. 1 January 2023 (WHT)
  2. 1 July 2023 (Other Taxes)
 ST South Africa
Signed: 5 April 2011
EiF: 6 March 2012
EiE: 1 January 2013		 P.U. (A)
329/2011
59 Spain
 In force Signed: 24 May 2006
EiF: 28 December 2007
EiE:
  1. 1 January 2008 (WHT & Other Taxes)
  2. 1 January 2009 (Petroleum Taxes)
 P.U. (A)
258/2007		    
60 Sri Lanka
 In force Signed: 16 September 1997
EiF: 13 August 1998
EiE:
  1. 1 January 1999 (WHT)
  2. 1 January 2000 (Other taxes)
 P.U. (A)
491/1997		 N/A N/A
61 Sudan
 In force Signed: 7 October 1993
EiF: 18 December 2002
EiE:
  1. 1 January 2002 (WHT)
  2. 1 January 2003 (OtherTaxes)
 P.U. (A)
354/1994		 N/A N/A
62 Sweden
 In force Signed: 12 March 2002
EiF: 28 January 2005
EiE:
  1. 1 January 2006 (WHT & Other Taxes)
  2. 1 January 2007 (Petroleum Taxes)
 P.U. (A)
272/2003		    
20 June 2003 Notes Of Exchange
63 Switzerland
 In force Signed: 30 December 1974
EiF: 12 November 1975
EiE: 1 January 1974		 P.U. (A)
242/1975		 N/A N/A
64 Syria
 In force Signed: 26 February 2007
EiF: 31 August 2007
EiE:
  1. 1 January 2008 (WHT & Other Taxes)
  2. 1 January 2009 (Petroleum Taxes)
 P.U. (A)
197/2007		 N/A N/A
No Country
or
Jurisdiction		 Status DTA MLI
Signed Date
Entry Into Force (EiF)
Entry Into Effect (EiE)		 Order Entry Into Force (EiF)
Entry Into Effect (EiE)		 Synthesised Text
65 Thailand
 In force Signed: 29 March 1982
EiF: 2 February 1983
EiE: 1 January 1983		 P.U. (A)
157/1983		    
Signed: 10 February 1995
EiF: 11 June 1996
EiE: 1 January 1992		 P.U. (A)
398/1995
66 Türkiye
 In force Signed: 27 September 1994
EiF: 28 January 1997
EiE:
  1. 1 January 1998 (WHT)
  2. 1 January 1999 (Other Taxes)
 P.U. (A)
489/1996		    
Signed: 17 February 2010
EiF: 25 December 2013
EiE: 24 January 2014		 P.U. (A)
138/2010
67 Turkmenistan
 In force Signed: 19 November 2008
EiF: 6 October 2009
EiE:
  1. 1 January 2010 (WHT & Other Taxes)
  2. 1 January 2011 (Petroleum Taxes)
 P.U. (A)
218/2009		 N/A N/A
68 Ukraine
 In force Signed: 4 August 2016
EiF: 29 December 2021
EiE: 1 January 2022		 P.U. (A)
223/2021		    
69 United Arab Emirates
 In force Signed: 28 November 1995
EiF: 18 September 1996
EiE:
  1. 1 January 1996 (WHT)
  2. 1 January 1997 (Other Taxes)
 P.U. (A)
127/1996		    
70 United Kingdom
 In force Signed: 10 December 1996
EiF: 08 July 1998
EiE:
  1. 1 January 1999 (WHT)
  2. 1 January 2000 (Other Taxes)
 P.U. (A)
251/1997		    
10 December 1996 Notes Of Exchange
Signed: 22 September 2009
EiF: 28 December 2010
EiE: 1 January 2011		 P.U. (A)
322/2010
71 Uzbekistan
 In force Signed: 6 October 1997
EiF: 10 August 1999
EiE:
  1. 1 January 2000 (WHT)
  2. 1 January 2001 (Other Taxes)
 P.U. (A)
88/1999		 N/A N/A
72 Venezuela
 In force Signed: 28 August 2006
EiF: 8 January 2008
EiE:
  1. 1 January 2009 (WHT & Other Taxes)
  2. 1 January 2010 (Petroleum Taxes)
 P.U. (A)
175/2007		 N/A N/A
73 Vietnam
 In force Signed: 7 September 1995
EiF: 13 August 1996
EiE:
  1. 1 January 1997 (WHT)
  2. 1 January 1998 (Other Taxes)
 P.U. (A)
60/1996		    
74 Zimbabwe
 In force Signed: 28 April 1994
EiF: 08 August 1996
EiE:
  1. 1 January 1997 (WHT)
  2. 1 January 1998 (Other Taxes)
 P.U. (A)
124/1995		    

Taipei Economic and Cultural Office (TECO)

No Exemption Order
1 P.U. (A) 201 (1998)
2 P.U. (A) 202 (1998)

Limited Agreement

No Country
1 Argentina

2 Saudi Arabia
3 United States of America

Effective TIEA

No Country
1 Bermuda

Gazetted DTAs

No Country Date Signed
1 Belgium 18 December 2009
2 Cambodia 3 September 2019
3 Indonesia 19 July 2012
4 Kuwait 26 August 2010
5 Poland 8 July 2013
6 Senegal 25 May 2010
7 Seychelles 26 August 2010

DTAs Under Negotiation

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 Korea Republic
20 Tajikistan
21 Tunisia
23 Uruguay
24 Yemen

Tax Information Exchange Agreements (TIEA) Under Negotiation

No Country
1 The Bahamas
2 Guernsey
3 Liberia

Double Tax Agreements Withholding Tax Rates

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 15 10 10
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 Seychelles NIL 10 10 10
56 Singapore NIL 10 8 5
57 Slovak Republic NIL 10 10 5
58 South Africa NIL 10 5 5
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 Switzerland NIL 10 10 10
64 Syria NIL 10 10 10
65 Thailand NIL 15 10 10
66 Türkiye 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
(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

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