Malaysia
Individual - Foreign tax relief and tax treaties
Last reviewed - 13 June 2022Foreign tax relief
A tax resident is entitled to claim foreign tax credits against Malaysian tax. Where a treaty exists, the credit available is the whole of the foreign tax paid or the Malaysian tax levied, whichever is lower. In the absence of a tax treaty, the credit available is restricted to half of the foreign tax paid.
Tax treaties
Below is the list of countries with which Malaysia has a DTT:
Albania | Ireland | Russian Federation |
Argentina (Limited Agreement)1 | Italy | San Marino |
Australia | Japan | Saudi Arabia4 |
Austria | Jordan | Senegal3 |
Bahrain | Kazakhstan | Seychelles Republic |
Bangladesh | Korea Republic | Singapore |
Belgium | Kyrgyz Republic | Slovak Republic |
Bosnia & Herzegovina | Kuwait | South Africa |
Brunei | Laos | Spain |
Cambodia | Lebanese Republic | Sri Lanka |
Canada | Luxembourg | Sudan |
China, People's Republic | Malta | Sweden |
Chile | Mauritius | Switzerland |
Croatia | Morocco | Syria |
Czech Republic | Mongolia | Thailand |
Denmark | Myanmar | Turkey |
Egypt | Namibia | Turkmenistan |
Fiji | Netherlands | Ukraine |
Finland | New Zealand | United Arab Emirates |
France | Norway | United Kingdom |
Germany | Pakistan | United States (Limited Agreement)1 |
Hong Kong | Papua New Guinea | Uzbekistan |
Hungary | Philippines | Venezuela |
India | Poland2 | Vietnam |
Indonesia | Qatar | Zimbabwe |
Iran | Romania |
1 Restricted to taxation of air and sea transport operations in international traffic.
2 New treaty pending ratification.
3 Pending ratification
4 Malaysia also has Air Transport Agreement with Saudi Arabia