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		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

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	South Korea
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
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		NIL	15	10	10
17	Fiji		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