Malaysia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Malaysia tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Malaysia | 30%* | 0%* | 2%* | 0%* | 30%† | 0%* |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. capital gains, crypto gains: from PwC, read 10 November 2026. dividends, interest: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Malaysia profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Malaysia?
Provisionally 30%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure.
How are capital gains taxed in Malaysia?
Provisionally 0%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. CGT covers companies' unlisted shares only; 'all other gains on capital assets are not subject to tax'. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Malaysia?
The top rate is 2% (provisional) on dividends and 0% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 30%.
How is crypto taxed in Malaysia?
The tax on a crypto gain in Malaysia depends on facts the calculator needs case by case: the kind of transaction, the platform, and whether it is private or a business. Provisionally 0%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; individuals' capital gains are not taxed. Frequent trading may be taxed as income.
Does Malaysia tax foreign income?
Generally no. Malaysia taxes income from sources in Malaysia. Income from abroad is generally outside the tax, with exceptions.
Does Malaysia have a wealth tax?
No. Malaysia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Malaysia have an exit tax for individuals?
No. In our model Malaysia does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Malaysia have?
Our profiles list 5 regimes: MM2H — Silver Tier (up to 5 years) — information only; not numerically modelled; MM2H — Gold Tier (up to 15 years) — information only; not numerically modelled; MM2H — Platinum Tier (up to 20 years) — information only; not numerically modelled; Returning Expert Programme (REP) (up to 5 years); Knowledge Worker (Iskandar Malaysia). Each has its own conditions.
When do you become tax resident in Malaysia?
The Malaysia day test (182-day and linked-year residence tests): 182 days in a calendar year, or several linked-year and 90-day routes. Linked-year residence and some counted absences need personal history and purpose facts that travel dates alone cannot prove.
Residence decides whether Malaysia taxes you on these rates. See the Malaysia day-count test and count your own days.
Sources
The Malaysia profile cites 7 sources for these rules, 6 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Ministry of Finance Malaysia - Budget 2027 Tax Measures, Appendix 1 (Review of income tax rates for resident individual) and Appendix 2 (individual relief) · official, retrieved 2026-10-22
- BE2025 explanatory notes B2/B15-B17 · official, retrieved 2026-11-03
- FSI Guidelines amended 20 June 2024 · official, retrieved 2026-11-03
- Digital Currency Transactions Guidelines, 2nd edition · official, retrieved 2026-11-03
- RPGT rates · official, retrieved 2026-11-03
- BE2025 explanatory notes, 36 pages · official, retrieved 2026-11-03
- PwC Malaysia - 2025/2026 Malaysian Tax Booklet · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Malaysia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Malaysia side by side with other countries, see every country or try the live demo.
Other countries in East and Southeast Asia: Philippines, Singapore, Thailand, Taiwan, Vietnam, Brunei.