MalaysiaChina → Malaysia · tax
In plain termsTwo machines, one 1980s treaty. Malaysia counts 182 days; China keeps the six-year rule and hukou clearance. Watch the teacher article — three years here, not two.
There is a treaty — 1985 / 1986
An in-force China–Malaysia income tax convention exists ( Source 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. Source HASiL China DTA compilation — Signed 23 November 1985 (P.U.(A) 96/1986) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source HASiL China DTA compilation — Entry into Force 14 September 1986; Effective Date 1 January 1988 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
1985-11-23
1986-09-14
Dual residence — a full five-limb cascade
If both countries call you resident, Art 4 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 CN–MY Agreement Art 4(2) (HASiL ChinaDTA PDF); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source CN–MY Agreement Art 4(2) (HASiL ChinaDTA PDF); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source CN–MY Agreement Art 4(2) (HASiL ChinaDTA PDF); 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 twistChina–Malaysia: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie. Teachers/researchers host exemption is three years here (Art 20), not two.
Pensions and teachers
- Pensions/annuities for past employment — taxable only in the treaty residence state (, Art 18), subject to the government-service carve-out.
yes
Source CN–MY Agreement Art 18(1) — subject to Art 19(2), pensions and other similar remuneration or an annuity for past employment paid to a resident shall be taxable only in that State
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Visiting teachers/researchers — host-state exemption for a visit not exceeding three years (, Art 20). That is longer than the two-year window in UK/SG/KR–Malaysia.
yes
Source CN–MY Agreement Art 20 — visiting teacher/researcher at invitation of educational or scientific research institution, visit not exceeding three years, host-state exemption (note: three years, not the two-year window in UK/SG/KR–MY)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
China-side traps — Malaysia does not delete them
China domestic traps still apply when Malaysia is the destination ( Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — 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 China–Malaysia DTA Art 15 — Dependent Personal Services Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source China–Malaysia DTA Art 15(2)(a) — present ≤183 days in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source China–Malaysia DTA Art 15(2)(a) — "in the calendar year concerned" Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source China–Malaysia DTA Art 15(2)(a)-(c) — all three limbs must hold for home-only taxation Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.Article 15
183
calendar year
yes
Day-count windowChina–Malaysia measures the 183 days over the calendar year concerned — not a rolling twelve-month period.
When both States tax the same income
The treaty relief method is Source 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. Source China–Malaysia DTA Art 23 — Elimination of Double Taxation 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 sources18 dated facts for China–Malaysia tax: DTA 1985/1986, Art 4 cascade, pensions Art 18, teachers ≤3yr, six-year rule stays
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- China–Malaysia income tax treaty is in forceHASiL 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 2016checked Aug 2026
yes
Source 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.
- DTA signature dateHASiL China DTA compilation — Signed 23 November 1985 (P.U.(A) 96/1986)checked Aug 2026
1985-11-23
Source HASiL China DTA compilation — Signed 23 November 1985 (P.U.(A) 96/1986)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DTA entry into forceHASiL China DTA compilation — Entry into Force 14 September 1986; Effective Date 1 January 1988checked Aug 2026
1986-09-14
Source HASiL China DTA compilation — Entry into Force 14 September 1986; Effective Date 1 January 1988
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)CN–MY Agreement Art 4(2) (HASiL text) — permanent home → centre of vital interests → habitual abode → nationality → mutual agreementchecked Aug 2026
permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
Source CN–MY Agreement Art 4(2) (HASiL text) — permanent home → centre of vital interests → habitual abode → nationality → mutual agreement
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 18)CN–MY Agreement Art 18(1) — subject to Art 19(2), pensions and other similar remuneration or an annuity for past employment paid to a resident shall be taxable only in that Statechecked Aug 2026
yes
Source CN–MY Agreement Art 18(1) — subject to Art 19(2), pensions and other similar remuneration or an annuity for past employment paid to a resident shall be taxable only in that State
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Visiting teachers/researchers: host-state exemption up to three years (Art 20)CN–MY Agreement Art 20 — visiting teacher/researcher at invitation of educational or scientific research institution, visit not exceeding three years, host-state exemption (note: three years, not the two-year window in UK/SG/KR–MY)checked Aug 2026
yes
Source CN–MY Agreement Art 20 — visiting teacher/researcher at invitation of educational or scientific research institution, visit not exceeding three years, host-state exemption (note: three years, not the two-year window in UK/SG/KR–MY)
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- China domestic traps still apply when Malaysia is the destinationChina domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — destination DTA does not delete themchecked Aug 2026
yes
Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — destination DTA does not delete them
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Employment articleChina–Malaysia DTA Art 15 — Dependent Personal Serviceschecked Aug 2026
Article 15
Source China–Malaysia DTA Art 15 — Dependent Personal Services
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Short-stay day capChina–Malaysia DTA Art 15(2)(a) — present ≤183 days in the calendar year concernedchecked Aug 2026
183
Source China–Malaysia DTA Art 15(2)(a) — present ≤183 days in the calendar year concerned
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Day-count windowChina–Malaysia DTA Art 15(2)(a) — "in the calendar year concerned"checked Aug 2026
calendar year
Source China–Malaysia DTA Art 15(2)(a) — "in the calendar year concerned"
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- All limbs requiredChina–Malaysia DTA Art 15(2)(a)-(c) — all three limbs must hold for home-only taxationchecked Aug 2026
yes
Source China–Malaysia DTA Art 15(2)(a)-(c) — all three limbs must hold for home-only taxation
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Relief methodChina–Malaysia DTA Art 23 — China credits Malaysian tax, capped at Chinese tax on that incomechecked Aug 2026
ordinary tax credit
Source 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.
- Relief articleChina–Malaysia DTA Art 23 — Elimination of Double Taxationchecked Aug 2026
Article 23
Source China–Malaysia DTA Art 23 — Elimination of Double Taxation
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Ordered rungs before the tie is settledCN–MY Agreement Art 4(2) (HASiL ChinaDTA PDF); nguon/MY_SOURCES.mdchecked Aug 2026
5 rungs
Source CN–MY Agreement Art 4(2) (HASiL ChinaDTA PDF); 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 treatyCN–MY Agreement Art 4(2) (HASiL ChinaDTA PDF); nguon/MY_SOURCES.mdchecked Aug 2026
yes
Source CN–MY Agreement Art 4(2) (HASiL ChinaDTA PDF); 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 agreementCN–MY Agreement Art 4(2) (HASiL ChinaDTA PDF); nguon/MY_SOURCES.mdchecked Aug 2026
yes
Source CN–MY Agreement Art 4(2) (HASiL ChinaDTA PDF); 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-breakerCN–MY Agreement Art 4(2) (HASiL ChinaDTA PDF); nguon/MY_SOURCES.mdchecked Aug 2026
China–Malaysia: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie. Teachers/researchers host exemption is three years here (Art 20), not two.
Source CN–MY Agreement Art 4(2) (HASiL ChinaDTA PDF); nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A China–Malaysia social security agreement is in forceMOHRSS / published China bilateral social security partner list (13 countries) does not include Malaysia — same gate as cn_vn_social_security_agreement_in_forcechecked Aug 2026
no
Source 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.
Common questions
Is there a China–Malaysia tax treaty?
Yes. The Agreement was signed on 23 November 1985 and entered into force on 14 September 1986 (effective 1 January 1988), with a protocol signed 5 June 2000. HASiL publishes the consolidated text. It covers dual residence, pensions and visiting teachers — it does not replace China's six-year rule or hukou clearance.
How does the dual-residence tie-breaker work?
Article 4 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.
Where are my pensions taxed — and how long can a teacher stay exempt?
Article 18 puts private pensions in the treaty residence state only (subject to the government-service carve-out). Article 20 gives a visiting teacher or researcher a host-state exemption for a visit not exceeding three years — note: three years, not the two-year window in UK/SG/KR–Malaysia.
If I work in Malaysia on a Chinese contract, when does Malaysia tax the salary?
Article 15 (Dependent Personal Services) taxes employment where it is exercised. You stay taxable in China only if all three limbs hold: present in Malaysia no more than 183 days in the calendar year concerned, paid by a non-Malaysian employer, and the cost not borne by a Malaysian permanent establishment. Miss any one limb and Malaysia may tax from day one. China then relieves double tax by ordinary credit under Article 23.
Do China-side traps still apply in Malaysia?
Yes. The six-year rule, domicile, and hukou clearance are Chinese domestic. Moving to Malaysia does not switch them off — the DTA sits between the two machines.
CN → Malaysia · four cells
Four machines a thread usually collapses
| Social security / totalization | 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. |
|---|---|
| Treaty pensions | yesSource CN–MY Agreement Art 18(1) — subject to Art 19(2), pensions and other similar remuneration or an annuity for past employment paid to a resident shall be 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 China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — 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: /china-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
CN × Malaysia stays named. Overlay → stay / earn / dest tax → tools.
Cross-check
Cross-check CN × Malaysia
CN across six lands
CN across six lands| Land | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| Vietnam | yesSource China–Vietnam DTA 1995; VN GDT treaty list; MFA treaty PDF Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource China–Vietnam DTA Art 15 / Art 23; nguon/CN_VN_DTA_1995.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource MOHRSS — China bilateral social security agreements in force with listed partners (DE/KR/DK/FI/CA/CH/NL/ES/LU/JP/RS etc.) — Vietnam absent Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Vietnam |
| Thailand | yesSource Thai RD DTA list (rd.go.th/english/766.html) — China appears in Thailand's in-force DTA network; full English convention text published by the RD and Art 4 read from it Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CN–TH DTA Art 23 Elimination of Double Taxation (Thai RD English HTML Art 21–25) — ordinary credit 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 Thailand — 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 → Thailand |
| Indonesia | yesSource DJP (pajak.go.id) tax treaty register — China P3B in force (effective 2004-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CN–ID Art 15 — 183 days within any twelve-month period — Article 23 ordinary credit method 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 Indonesia — 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 → Indonesia |
| Philippines | yesSource BIR Philippine Double Taxation Agreements list — China treaty in force (effective 2002-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource China–Philippines DTA Art. 23 — China grants credit for Philippine tax and the Philippines grants credit for Chinese tax, subject to domestic-law limits 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 Philippines — 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 → Philippines |
| MalaysiaHere | 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 |
| Portugal | yesSource Portugal OECD MLI consolidated position + AT DTC summary table — Portugal–China Agreement, Original signed 21-04-1998, entry into force 08-06-2000 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CN–PT Agreement Art 23 — Methods for Elimination of Double Taxation (China credits Portuguese tax; Portugal credits Chinese tax) 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 Portugal — 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 → 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 |
| CNHere | 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 |
AU
SG
KR
JP
UK
CA
USCells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.
Named pair: From China · CN → Malaysia tax.
Also filed for Malaysia: Australia · Singapore · South Korea · Japan · United Kingdom · Canada · United States.