MalaysiaAustralia → Malaysia · tax
In plain termsTwo machines, one treaty. Malaysia counts 182 days and taxes foreign income received there; Australia keeps Super, CGT event I1 and Age Pension rules. The DTA sits between them — but it is MLI-modified, so read the synthesised text.
There is a treaty — [1981] ATS 15
An in-force Australia–Malaysia DTA exists ( Source Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Agreement between Australia and Malaysia (Canberra, 20 August 1980) [1981] ATS 15 — signature date in the authentic Australian legal text Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source ATO synthesised text — the Agreement is modified by the Multilateral Convention (MLI), signed by Australia 7 Jun 2017 and Malaysia 24 Jan 2018; MLI has effect for Australia from 1 Jan 2019 for certain taxes Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
1980-08-20
yes
Dual residence — a three-limb cascade
If both countries call you resident, Art 4 picks one: permanent home → habitual abode → closer personal and economic relations. No nationality rung for individuals. Malaysia's own door is Source ITA 1967 s.7(1)(a); HASiL Public Ruling 11/2017 §6.1 — resident if in Malaysia in the basis year for a period or periods amounting in all to 182 days or more Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.182 days
Rungs: Source AU–MY Agreement Art 4(2) (ATO synthesised text); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source AU–MY Agreement Art 4(2) (ATO synthesised text); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source AU–MY Agreement Art 4(2) (ATO synthesised text); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.3 rungs
no
no
The twistThree limbs only: permanent home → habitual abode → closer relations. No nationality rung and no MAP rung — shorter than UK/SG/CA/JP/KR/CN–Malaysia.
Pensions, annuities and teachers
- Pensions/annuities (other than government-service pensions) — taxable only in the treaty residence state (, Art 17).
yes
Source AU–MY Agreement Art 17(1) (ATO synthesised text) — any pension (other than a government-service pension under Art 18) or annuity paid to a resident of one State is taxable only in that State
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Visiting professors/teachers — host-state exemption up to two years (, Art 19).
yes
Source AU–MY Agreement Art 19 (ATO synthesised text) — a visiting professor/teacher is exempt in the host State for a period not exceeding two years for teaching or research at a recognised institution
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Australia-side traps — Malaysia does not delete them
- AU residency still has a 183-day-style test ().
yes
Source ITAA 1936 s 6(1)(a)(ii) — more than one-half of the year of income
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Ceasing AU residency can trigger CGT event I1 ().
yes
Source ITAA 1997 s 104-160; ATO QC66059 How changing residency affects CGT
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DASP excludes Australian citizens and permanent residents ().
yes
Source ATO DASP eligibility — not an Australian or New Zealand citizen, or a permanent resident
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Age Pension: full portable rate needs AWLR from 2014; rate may proportionalise after
35 years
Source DSS Social Security Guide 7.1.1.10 — AWLR 35 years from 1 July 2014
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
overseas.26 weeks
Source DSS Social Security Guide 7.1.2 — rate may be proportionalised after 26 weeks overseas
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
No social security agreement
GapThere is no Australia–Malaysia social security agreement ( Source DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.no
Employment exercised in Malaysia
Three checks, not oneThe treaty employment rule sits in Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — employment article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — day-count window Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — employer and PE/fixed-base limbs also required Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.Article 14
183 days
basis year or year of income of the work State
yes
Day-count trapAustralia–Malaysia puts employment in Article 14 (Personal Services), not Article 15, with a 183-day ceiling in the basis year or year of income.
When both States tax the same income
The treaty relief method is Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — relief article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.ordinary tax credit
Article 23
Filed cells on this page
Evidence and sources23 dated facts for Australia–Malaysia tax: DTA ATS 15 (MLI-modified), pensions Art 17, Super, CGT I1
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- Australia–Malaysia DTA is in forceAgreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In forcechecked Aug 2026
yes
Source Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DTA signature dateAgreement between Australia and Malaysia (Canberra, 20 August 1980) [1981] ATS 15 — signature date in the authentic Australian legal textchecked Aug 2026
1980-08-20
Source Agreement between Australia and Malaysia (Canberra, 20 August 1980) [1981] ATS 15 — signature date in the authentic Australian legal text
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- The DTA is modified by the MLI (read the synthesised text, not the 1980 text alone)ATO synthesised text — the Agreement is modified by the Multilateral Convention (MLI), signed by Australia 7 Jun 2017 and Malaysia 24 Jan 2018; MLI has effect for Australia from 1 Jan 2019 for certain taxeschecked Aug 2026
yes
Source ATO synthesised text — the Agreement is modified by the Multilateral Convention (MLI), signed by Australia 7 Jun 2017 and Malaysia 24 Jan 2018; MLI has effect for Australia from 1 Jan 2019 for certain taxes
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Dual-resident individual tie-breaker (no nationality rung, unlike some treaties)AU–MY Agreement Art 4(2) (ATO synthesised text) — individual dual-resident cascade; no nationality/mutual-agreement rung for individuals; non-individuals by place of effective managementchecked Aug 2026
permanent home → habitual abode → closer personal and economic relations
Source AU–MY Agreement Art 4(2) (ATO synthesised text) — individual dual-resident cascade; no nationality/mutual-agreement rung for individuals; non-individuals by place of effective management
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Private pensions/annuities taxable only in the treaty residence state (Art 17)AU–MY Agreement Art 17(1) (ATO synthesised text) — any pension (other than a government-service pension under Art 18) or annuity paid to a resident of one State is taxable only in that Statechecked Aug 2026
yes
Source AU–MY Agreement Art 17(1) (ATO synthesised text) — any pension (other than a government-service pension under Art 18) or annuity paid to a resident of one State is taxable only in that State
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Visiting professors/teachers: host-state exemption up to two years (Art 19)AU–MY Agreement Art 19 (ATO synthesised text) — a visiting professor/teacher is exempt in the host State for a period not exceeding two years for teaching or research at a recognised institutionchecked Aug 2026
yes
Source AU–MY Agreement Art 19 (ATO synthesised text) — a visiting professor/teacher is exempt in the host State for a period not exceeding two years for teaching or research at a recognised institution
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Australia has a statutory 183-day-style residency testITAA 1936 s 6(1)(a)(ii) — more than one-half of the year of incomechecked Aug 2026
yes
Source ITAA 1936 s 6(1)(a)(ii) — more than one-half of the year of income
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Ceasing AU tax residency triggers CGT event I1 (deemed disposal)ITAA 1997 s 104-160; ATO QC66059 How changing residency affects CGTchecked Aug 2026
yes
Source ITAA 1997 s 104-160; ATO QC66059 How changing residency affects CGT
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DASP excludes Australian citizens and permanent residentsATO DASP eligibility — not an Australian or New Zealand citizen, or a permanent residentchecked Aug 2026
yes
Source ATO DASP eligibility — not an Australian or New Zealand citizen, or a permanent resident
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- AWLR years for full portable Age Pension rate (from 2014)DSS Social Security Guide 7.1.1.10 — AWLR 35 years from 1 July 2014checked Aug 2026
35 years
Source DSS Social Security Guide 7.1.1.10 — AWLR 35 years from 1 July 2014
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Weeks abroad before Age Pension rate may be proportionalisedDSS Social Security Guide 7.1.2 — rate may be proportionalised after 26 weeks overseaschecked Aug 2026
26 weeks
Source DSS Social Security Guide 7.1.2 — rate may be proportionalised after 26 weeks overseas
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- An Australia–Malaysia social security agreement is in forceDSS — Australia international social security agreements list does not include Malaysiachecked Aug 2026
no
Source DSS — Australia international social security agreements list does not include Malaysia
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for employment incomeAU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — employment articlechecked Aug 2026
Article 14
Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — employment article
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Short-stay day ceiling for employment exemptionAU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — short-stay day ceilingchecked Aug 2026
183 days
Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — short-stay day ceiling
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- How the short-stay days are measuredAU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — day-count windowchecked Aug 2026
basis year or year of income of the work State
Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — day-count window
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Whether all short-stay limbs must pass togetherAU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — employer and PE/fixed-base limbs also requiredchecked Aug 2026
yes
Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — employer and PE/fixed-base limbs also required
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty method for eliminating double taxationAU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary creditchecked Aug 2026
ordinary tax credit
Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for relief from double taxationAU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — relief articlechecked Aug 2026
Article 23
Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — relief article
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Ordered rungs before the tie is settledAU–MY Agreement Art 4(2) (ATO synthesised text); nguon/MY_SOURCES.mdchecked Aug 2026
3 rungs
Source AU–MY Agreement Art 4(2) (ATO synthesised text); nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Nationality is not a separate rung in this treatyAU–MY Agreement Art 4(2) (ATO synthesised text); nguon/MY_SOURCES.mdchecked Aug 2026
no
Source AU–MY Agreement Art 4(2) (ATO synthesised text); nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Cascade does not end in mutual agreementAU–MY Agreement Art 4(2) (ATO synthesised text); nguon/MY_SOURCES.mdchecked Aug 2026
no
Source AU–MY Agreement Art 4(2) (ATO synthesised text); nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- What is different about this tie-breakerAU–MY Agreement Art 4(2) (ATO synthesised text); nguon/MY_SOURCES.mdchecked Aug 2026
Three limbs only: permanent home → habitual abode → closer relations. No nationality rung and no MAP rung — shorter than UK/SG/CA/JP/KR/CN–Malaysia.
Source AU–MY Agreement Art 4(2) (ATO synthesised text); nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Australia domestic traps still apply (residency tests, CGT on deemed disposal, superannuation, Medicare levy)au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinationschecked Aug 2026
yes
Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Common questions
Is there an Australia–Malaysia tax treaty?
Yes. The Agreement was signed in Canberra on 20 August 1980 ([1981] ATS 15), amended by three protocols, and is listed as in force by the Australian Treasury. It is also modified by the MLI, so you must read the ATO synthesised text — not the 1980 text alone.
How does the dual-residence tie-breaker work?
Article 4 runs: permanent home → habitual abode → closer personal and economic relations. There is no nationality rung for individuals, and non-individuals are resolved by place of effective management. Adding up day counts on both sides proves nothing — the cascade decides.
Where are my pensions taxed?
Article 17 puts pensions (other than government-service pensions under Article 18) and annuities in the treaty residence state only. Article 19 also gives a visiting professor or teacher a host-state exemption for up to two years.
Does moving to Malaysia switch off Australian tax traps?
No. Ceasing Australian residency can trigger CGT event I1 (a deemed disposal); DASP excludes Australian citizens and permanent residents; and Age Pension portability still follows AWLR and the 26-week proportionalising rule. There is also no Australia–Malaysia social security agreement.
What is the employment short-stay day count?
Australia–Malaysia puts employment in Article 14 (Personal Services), not Article 15, with a 183-day ceiling in the basis year or year of income.
AU → Malaysia · four cells
Four machines a thread usually collapses
| Social security / totalization | noSource DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
|---|---|
| Treaty pensions | yesSource AU–MY Agreement Art 17(1) (ATO synthesised text) — any pension (other than a government-service pension under Art 18) or annuity paid to a resident of one State is taxable only in that State Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Foreign-income / remittance hinge | 2026-12-31Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Home-side traps still on | yesSource au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
Why this beats a Facebook answer method
A screenshot from a group has no check month and no gazette link. A chatbot paragraph can mix OECD-model wording with the wrong pair. Here the cell either cites a primary source or stays an em dash — we refuse to invent the limb so you can hand the open chain to counsel.
Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /australia-to-malaysia/tax.
Filed cells for this pair
Malaysia stay · labour · tax
| Tax-residence day test | 182 daysSource ITA 1967 s.7(1)(a); HASiL Public Ruling 11/2017 §6.1 — resident if in Malaysia in the basis year for a period or periods amounting in all to 182 days or more Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
|---|---|
| Foreign / worldwide income | 2022-01-01Source Hasil Guidelines on Tax Treatment of Income Received from Abroad (amendment June 2024) §1.1 / §5.1.1 — from 1 January 2022 foreign income received in Malaysia by a resident is generally subject to tax (Finance Act 2021 amendment to Sch. 6 para 28) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Long-stay instrument (filed) | 90 daysSource MOTAC MM2H Terms Platinum/Gold/Silver — be present / staying in Malaysia for 90 days (cumulative) in one year; for ages 25–49 the days can be fulfilled by the principal or dependents Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
| Local earn gate (filed) | 20000 MYRSource ESD (Immigration Department of Malaysia) announcement 'Revised Employment Pass Salary Policy Effective 1 June 2026', 15 Jan 2026, citing MOHA press release 14 Jan 2026 and Cabinet approval 17 Oct 2025 — Category I revised minimum basic monthly salary RM20,000 and above (previously RM10,000); Employment Pass duration up to 10 years Checked Aug 2026 · Band high · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. |
Continue from this pair
AU × Malaysia stays named. Overlay → stay / earn / dest tax → tools.
Cross-check
Cross-check AU × Malaysia
AU across six lands
AU across six lands| Land | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| Vietnam | yesSource [1992] ATS 44; Australian Treasury income tax treaties list — status In force Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource [1992] ATS 44 Art 15 / Art 23; nguon/AU_VN_DTA_1992_ATS44.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource DSS International social security agreements — Australia has agreements with 32 listed countries; Vietnam absent from current agreements and from agreements under negotiation on that page Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Vietnam |
| Thailand | yesSource [1989] ATS 36; Australian Treasury income tax treaties list — Thailand status In force Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource AU–TH DTA Art 24 — Methods of elimination; Australia and Thailand each allow a capped credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource DSS — Australia international social security agreements list (32 partners) does not include Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Thailand |
| Indonesia | yesSource DJP (pajak.go.id) tax treaty register — Australia P3B in force (effective 1993-07-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource AU–ID Art 15(2) — 120-day short-stay (not 183); four limbs including taxability in residence State — Article 24 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource DSS — Australia international social security agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Indonesia |
| Philippines | yesSource BIR Philippine Double Taxation Agreements list — Australia treaty in force (effective 1980-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Australia–Philippines DTA Art. 24 — each State grants a credit for income tax paid in the other State, subject to the treaty and domestic-law limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource DSS — Australia international social security agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Philippines |
| MalaysiaHere | yesSource Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Malaysia |
| Portugal | Signed, not in force | no treaty relief yet — Agreement signed, not in forceSource ATO / FITO status — AU–PT signed 30 Nov 2023 not yet in force; nguon/PT_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource DSS / Services Australia — Australia–Portugal international social security agreement (Portugal on the published partner list; ATO bilateral SSA table notes start 1 October 2002) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Portugal |
Vietnam
Thailand
Indonesia
Philippines
PortugalEight passports on Malaysia 8 overlays
| Passport | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| AUHere | yesSource Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Malaysia |
| SG | yesSource IRAS synthesised DTA text — Date of Conclusion 5 October 2004; Entry into Force 13 February 2006; Effective Date 1 January 2007; MLI modifications via Income Tax (Singapore—Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021, EIF 1 June 2021 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource CPF Board / Singapore domestic CPF regime — no Singapore–Malaysia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | SG → Malaysia |
| KR | yesSource HASiL MLI position list — Korea Original signed 20.04.1982, entry into force 02.01.1983; Korean law.go.kr treaty 제802호 발효일 1983-01-02 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource NPS social security agreements overview — Malaysia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Malaysia |
| CN | yesSource HASiL China DTA PDF header — Signed 23 November 1985; Entry into Force 14 September 1986; Effective Date 1 January 1988; Protocol amending signed 5 June 2000; Exchange of Notes 1 November 2016 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource China–Malaysia DTA Art 23 — China credits Malaysian tax, capped at Chinese tax on that income Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource MOHRSS / published China bilateral social security partner list (13 countries) does not include Malaysia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Malaysia |
| JP | yesSource MOF Japan MLI list — Malaysia Original signed 19-02-1999, entered into force 31-12-1999; Protocol 10-02-2010 / 01-12-2010; MOF synthesised text of Agreement as modified by MLI Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — Article 22 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource Japan Pension Service — Status of Agreements in Force (24 partners) does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Malaysia |
| UK | yesSource GOV.UK — 1996 UK–Malaysia Double Taxation Agreement as amended by the 2010 Protocol — in force; HMRC DT12750: comprehensive Agreement (SI 1997/2987) entered into force 8 July 1998 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource GOV.UK Reciprocal agreements + NI38 country lists do not include Malaysia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | UK → Malaysia |
| CA | yesSource Canada Department of Finance official tax-treaty list — Malaysia Treaty signed 15-Oct-76, S.C. 1980-81-82-83 c.44 Part VII, entry into force 18-Dec-80 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — Article XXIII ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource CRA countries-with-agreement table (Open Government CSV July 2024) does not list Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CA → Malaysia |
| US | No treaty in force | domestic foreign tax credit only (Form 1116) — no treatySource IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Malaysia |
SG
KR
CN
JP
UK
CA
USCells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.
Named pair: From Australia · AU → Malaysia tax.
Also filed for Malaysia: Singapore · South Korea · China · Japan · United Kingdom · Canada · United States.