MalaysiaCanada → Malaysia · tax
In plain termsTwo machines, one older treaty. Malaysia counts 182 days; Canada keeps departure tax and OAS/GIS. The pension article here is the trap most brochure sites skip — both states can tax, with a 15% periodic source-state cap.
There is a treaty — 1976 / 1980
An in-force Canada–Malaysia income tax convention exists ( Source 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. Source Finance Canada electronic text — Canada–Malaysia Income Tax Agreement signed on October 15, 1976 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Finance Canada official list — Malaysia EIF 18-Dec-80; Global Affairs Canada Treaty Series 1980 no. 26 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
1976-10-15
1980-12-18
Dual residence — a full five-limb cascade
If both countries call you resident, Art IV picks one: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement. 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 CA–MY Agreement Art IV(2) (Finance Canada text); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source CA–MY Agreement Art IV(2) (Finance Canada text); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source CA–MY Agreement Art IV(2) (Finance Canada text); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.5 rungs
yes
yes
The twistCanada–Malaysia: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie. Pensions under Art XVIII are shared, not residence-only — separate from the Art 4 ladder.
Pensions — shared taxing rights (not residence-only)
Client trapArticle XVIII lets the residence state tax pensions, and the source state may also tax ( Source CA–MY Agreement Art XVIII — pensions/annuities may be taxed in the residence State; source State may also tax, but periodic pension payments capped at the lesser of 15% of gross or the tax that would apply if the recipient were resident in the source State (unlike residence-only pension articles in UK/SG/AU–MY) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
Canada-side traps — Malaysia does not delete them
Canada domestic traps still apply when Malaysia is the destination ( Source Canada domestic rules reuse (ca_vn_tax): departure tax / deemed disposition, OAS/GIS residency geography, residential ties — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
Employment exercised in Malaysia
Three checks, not oneThe treaty employment rule sits in Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — employment article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — day-count window Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — 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 XV
183 days
calendar year concerned
yes
Day-count trapCanada–Malaysia uses Article XV with a 183-day calendar-year count, and also offers a CAD 2,000 / MYR 4,000 alternative limb — read the article before assuming the employer test alone decides it.
When both States tax the same income
The treaty relief method is Source 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. Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — relief article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.ordinary tax credit
Article XXIII
Filed cells on this page
Evidence and sources17 dated facts for Canada–Malaysia tax: DTA 1976/1980, Art IV cascade, shared pension taxing rights, departure tax
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- Canada–Malaysia income tax treaty is in forceCanada 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-80checked Aug 2026
yes
Source 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.
- DTA signature dateFinance Canada electronic text — Canada–Malaysia Income Tax Agreement signed on October 15, 1976checked Aug 2026
1976-10-15
Source Finance Canada electronic text — Canada–Malaysia Income Tax Agreement signed on October 15, 1976
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DTA entry into forceFinance Canada official list — Malaysia EIF 18-Dec-80; Global Affairs Canada Treaty Series 1980 no. 26checked Aug 2026
1980-12-18
Source Finance Canada official list — Malaysia EIF 18-Dec-80; Global Affairs Canada Treaty Series 1980 no. 26
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Dual-resident individual tie-breaker (full cascade with nationality rung)CA–MY Agreement Art IV(2) (Finance Canada / treaty-accord text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreementchecked Aug 2026
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source CA–MY Agreement Art IV(2) (Finance Canada / treaty-accord text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Pensions may be taxed in both states — periodic source-state tax capped at 15% of gross (Art XVIII)CA–MY Agreement Art XVIII — pensions/annuities may be taxed in the residence State; source State may also tax, but periodic pension payments capped at the lesser of 15% of gross or the tax that would apply if the recipient were resident in the source State (unlike residence-only pension articles in UK/SG/AU–MY)checked Aug 2026
yes
Source CA–MY Agreement Art XVIII — pensions/annuities may be taxed in the residence State; source State may also tax, but periodic pension payments capped at the lesser of 15% of gross or the tax that would apply if the recipient were resident in the source State (unlike residence-only pension articles in UK/SG/AU–MY)
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Canada domestic traps still apply when Malaysia is the destinationCanada domestic rules reuse (ca_vn_tax): departure tax / deemed disposition, OAS/GIS residency geography, residential ties — destination DTA does not delete themchecked Aug 2026
yes
Source Canada domestic rules reuse (ca_vn_tax): departure tax / deemed disposition, OAS/GIS residency geography, residential ties — destination DTA does not delete them
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for employment incomeCA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — employment articlechecked Aug 2026
Article XV
Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — 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 exemptionCA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — short-stay day ceilingchecked Aug 2026
183 days
Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — 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 measuredCA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — day-count windowchecked Aug 2026
calendar year concerned
Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — 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 togetherCA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — employer and PE/fixed-base limbs also requiredchecked Aug 2026
yes
Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — 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 taxationCA–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 creditchecked Aug 2026
ordinary tax credit
Source 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.
- Treaty article for relief from double taxationCA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — relief articlechecked Aug 2026
Article XXIII
Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — 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 settledCA–MY Agreement Art IV(2) (Finance Canada text); nguon/MY_SOURCES.mdchecked Aug 2026
5 rungs
Source CA–MY Agreement Art IV(2) (Finance Canada text); nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Nationality is a rung in this treatyCA–MY Agreement Art IV(2) (Finance Canada text); nguon/MY_SOURCES.mdchecked Aug 2026
yes
Source CA–MY Agreement Art IV(2) (Finance Canada text); nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Cascade ends in mutual agreementCA–MY Agreement Art IV(2) (Finance Canada text); nguon/MY_SOURCES.mdchecked Aug 2026
yes
Source CA–MY Agreement Art IV(2) (Finance Canada 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-breakerCA–MY Agreement Art IV(2) (Finance Canada text); nguon/MY_SOURCES.mdchecked Aug 2026
Canada–Malaysia: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie. Pensions under Art XVIII are shared, not residence-only — separate from the Art 4 ladder.
Source CA–MY Agreement Art IV(2) (Finance Canada text); nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A Canada–Malaysia social security agreement is in forceCRA countries-with-agreement table (Open Government CSV July 2024) does not list Malaysiachecked Aug 2026
no
Source 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.
Common questions
Is there a Canada–Malaysia tax treaty?
Yes. The Agreement was signed on 15 October 1976 and entered into force on 18 December 1980 (Finance Canada official list). It covers dual residence and pension allocation — it does not replace Canadian departure tax or OAS/GIS geography rules.
How does the dual-residence tie-breaker work?
Article IV runs: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement. Malaysia's own door is 182 days under ITA s.7. Adding day counts on both sides proves nothing — the cascade decides.
Are pensions residence-only like in Australia–Malaysia?
No. Article XVIII is a shared-taxing article: the residence state may tax, and the source state may also tax — but periodic pension payments in the source state are capped at the lesser of 15% of the gross amount or the tax that would apply if you were resident there. That is a different machine from the residence-only pension articles in AU/UK/SG–Malaysia.
Do Canada-side traps still apply in Malaysia?
Yes. Departure tax on emigration (deemed disposition), OAS/GIS residency geography, and residential ties are Canadian domestic rules. Moving to Malaysia does not switch them off.
What is the employment short-stay day count?
Canada–Malaysia uses Article XV with a 183-day calendar-year count, and also offers a CAD 2,000 / MYR 4,000 alternative limb — read the article before assuming the employer test alone decides it.
CA → Malaysia · four cells
Four machines a thread usually collapses
| Social security / totalization | 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. |
|---|---|
| Treaty pensions | yesSource CA–MY Agreement Art XVIII — pensions/annuities may be taxed in the residence State; source State may also tax, but periodic pension payments capped at the lesser of 15% of gross or the tax that would apply if the recipient were resident in the source State (unlike residence-only pension articles in UK/SG/AU–MY) Checked Aug 2026 · Band med · 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 Canada domestic rules reuse (ca_vn_tax): departure tax / deemed disposition, OAS/GIS residency geography, residential ties — destination DTA does not delete them 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: /canada-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
CA × Malaysia stays named. Overlay → stay / earn / dest tax → tools.
Cross-check
Cross-check CA × Malaysia
CA across six lands
CA across six lands| Land | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| Vietnam | yesSource Canada–Vietnam Income Tax Agreement; treaty-accord.gc.ca id 102424; Income Tax Conventions Implementation Act, 1998 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Canada–Vietnam Income Tax Agreement Art 15 / Art 22; nguon/CA_VN_DTA.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource CRA — Countries that have an international social security agreement with Canada — Vietnam absent from the published table (as of page update 2024-07-23) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CA → Vietnam |
| Thailand | yesSource Thai RD intro canada — Convention signed 11 April 1984; instruments exchanged 16 July 1985 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Canada–Thailand Convention Art 22 — Canada credits Thai tax; Thailand credits Canadian tax, subject to domestic limits 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 Thailand Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CA → Thailand |
| Indonesia | yesSource DJP (pajak.go.id) tax treaty register — Canada P3B in force (effective 1999-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CA–ID Art 15(2) — 120 days within any twelve-month period; short-stay also needs either CAD 5,000 ceiling or employer/PE limbs — Article 22 ordinary credit method 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 Indonesia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CA → Indonesia |
| Philippines | yesSource BIR Philippine Double Taxation Agreements list — Canada treaty in force (effective 1977-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | tax credit (deduction from tax payable)Source Canada–Philippines Convention relief article — each State deducts qualifying tax paid in the other State from its tax payable, within the ordinary credit limitation Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource CRA — Canada–Philippines social security agreement EIF 1 March 1997 (CPT64) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CA → Philippines |
| MalaysiaHere | 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 |
| Portugal | yesSource Portugal OECD MLI consolidated position + AT DTC summary table (Parliament's Resolution 81/00) + Finance Canada treaty list — Canada–Portugal Convention, Original signed 14-06-1999, entry into force 24-10-2001 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary foreign tax creditSource CA–PT Convention Art 22 — Elimination of Double Taxation (Canada deducts Portuguese tax; Portugal credits Canadian tax) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource CRA — Canada–Portugal social security agreement EIF 1 May 1981 (CPT55) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CA → Portugal |
Vietnam
Thailand
Indonesia
Philippines
PortugalEight passports on Malaysia 8 overlays
| Passport | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| AU | 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 |
| CAHere | 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 |
AU
SG
KR
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UK
USCells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.
Named pair: From Canada · CA → Malaysia tax.
Also filed for Malaysia: Australia · Singapore · South Korea · China · Japan · United Kingdom · United States.