Foreign Individual Shareholders 外国个人股东

Dividend Taxation

Foreign Individual Shareholders

Where a foreign individual is a direct shareholder of a Malaysian company:

• Dividend income up to RM100,000 per year remains exempt from tax.

• Any dividend income exceeding RM100,000 per year will be subject to a 2% tax.

• The tax applies regardless of the individual’s nationality or tax residency, provided the dividend is derived from Malaysia.

• Foreign individual shareholders must declare their dividend income in Malaysia, where applicable, and comply with local reporting requirements.

股息税务说明

外国个人股东

当外国个人以直接股东身份持有马来西亚公司的股份时，相关股息税务处理如下：

• 每年不超过 RM100,000 的股息收入仍可享有免税待遇。
• 每年超过 RM100,000 的股息部分，将被征收 2% 的股息税。
• 只要股息来源于马来西亚，无论股东的国籍或税务居民身份为何，均适用该税务规定。
• 外国个人股东须在适用情况下，于马来西亚申报其股息收入，并遵守当地的税务申报及合规要求。