What Is the Tax Rate for Foreign-Sourced Income (FSI)? 海外收入（FSI）的税率为多少？
What Is the Tax Rate for Foreign-Sourced Income (FSI)? 海外收入（FSI）的税率为多少？
What Is the Tax Rate for Foreign-Sourced Income (FSI)?
The tax rate on foreign-sourced income (FSI) is determined based on your personal income tax rate. However, the PKPP program introduced by the government provided a special incentive:
✅ FSI remitted to Malaysia between January 1, 2022, and June 30, 2022, was taxed at a special rate of 3%.
✅ FSI remitted on or after July 1, 2022, is taxed based on your personal income tax rate.
Summary of FSI Tax Rates
Foreign Income Remittance Period Tax Rate
01.01.2022 – 30.06.2022 3%
01.07.2022 onwards Based on personal income tax rate
💡 Key Takeaway: If you remitted your foreign income before June 30, 2022, you benefited from a lower 3% tax rate. Any income remitted after that date is subject to normal tax rates!
Singapore
