🇲🇾 Malaysia · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Malaysia's taxes are run by the Inland Revenue Board (LHDN): income tax and, for business, Sales and Service Tax (SST). Malaysia taxes largely on a territorial basis (Malaysian-source income).
Malaysia's taxes are administered by the Inland Revenue Board (LHDN): income tax and, for business, Sales and Service Tax. Malaysia taxes mainly on a territorial basis.
- The Inland Revenue Board (LHDN) administers income tax.
- Malaysia taxes mostly Malaysian-source income.
- Sales and Service Tax (SST) applies instead of a broad VAT.
Official authorities
- Inland Revenue Board (LHDN)
National tax authority.
Frequently asked questions
Does Malaysia tax foreign income?
Largely no — Malaysia taxes mostly Malaysian-source income; certain foreign income remitted by residents can be taxable, so check current rules.
Is there VAT in Malaysia?
Malaysia uses Sales and Service Tax (SST) rather than a broad VAT or GST.
Am I a tax resident?
Generally if you are in Malaysia 182+ days in a year; residents get resident tax rates and reliefs.
Official-information aggregation, not legal advice. Always verify on the authority's own site.