Earn in Malaysia

Three earn doors

Employment Pass — local hire. Basic salary paid by the Malaysian company in ringgit (
yes
Source ESD Online Guidebook V6 employment-contract checklist — basic salary (excluding gross salary / allowances / incentives / bonuses) must be paid by the Malaysian company and stated in Ringgit Malaysia
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
). Categories
I / II / III
Source 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 — Employment Pass Category I, Category II and Category III each carry their own basic-salary floor and maximum employment duration
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
.
Professional Visit Pass-Expert — short assignment while you stay on an overseas payroll (
yes
Source MIDA Procedures and Guidelines on Application for Professional Visit Pass (1 June 2026) §A/B — PVP allows foreign nationals to enter Malaysia temporarily to provide professional services, technical expertise or training without being employed by a Malaysian company; PVP holders are employed by overseas companies
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
). Cap
12 months
Source ESD Online Guidebook V6 PVP — the maximum duration for an expatriate to hold PVP is 12 months; no extensions are allowed beyond 12 months. MIDA PVP Guidelines (1 June 2026) §A — valid for a maximum duration of 12 months and is not extendable
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
, not extendable (
yes
Source ESD Online Guidebook V6 PVP + MIDA PVP Guidelines (1 June 2026) — no extensions beyond the 12-month maximum
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
Residence Pass-Talent — after
3 years
Source TalentCorp RP-T eligibility — has worked in Malaysia under the Employment Pass for a minimum of three (3) consecutive years at the time of application; holds a valid Employment Pass with more than 3 months validity at submission
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
consecutive on an Employment Pass, at basic pay from
15000 MYR
Source TalentCorp RP-T eligibility — earns a basic monthly salary of RM15,000 which excludes any allowances and/or bonuses; yearly basic salary declared should align (at least RM180,000 per annum)
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
. Pass runs
10 years
Source TalentCorp Residence Pass-Talent page — RP-T is a 10-year renewable visa for highly skilled expatriate talent, introduced with MOHA and the Immigration Department
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
and is not tied to one employer (
yes
Source TalentCorp Residence Pass-Talent highlights — have the flexibility to change employers without converting the pass
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).

Employment Pass — which salary band

Read the band on basic pay, then the duration beside it. Since 1 June 2026 the two move together.

Salary bands and durationsCategory I, II and III — basic-pay floors and how long each pass runs.

Category	Basic monthly salary	Maximum duration
Category I	From 20000 MYR Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. and above	Up to 10 years Source 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 Employment Pass duration up to 10 years Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Category II	10000 MYR Source 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 II revised minimum basic monthly salary RM10,000 – RM19,999 (previously RM5,000 – RM9,999) Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. to 19999 MYR Source 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 II revised band ends at RM19,999; at RM20,000 and above the application sits in Category I Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	Up to 10 years Source 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 II Employment Pass duration up to 10 years with a succession plan Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. , succession plan required
Category III	5000 MYR Source 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 III revised minimum basic monthly salary RM5,000 – RM9,999 (previously RM3,000 – RM4,999) Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. to 9999 MYR Source 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 III revised band ends at RM9,999; at RM10,000 the application sits in Category II Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. — but 7000 MYR Source MOHA / Immigration Department FAQ 'Revised Expatriate Salary Policy Effective 1 June 2026' (updated 12 Feb 2026) Q10 — for companies in the Manufacturing Sector and Manufacturing-Related Services (MRS) under MITI / MIDA purview, the Employment Pass Category III band is RM7,000 – RM9,999; manufacturing sub-sectors must hold a Manufacturing Licence or a Manufacturing Exemption Confirmation Letter Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. and up if the employer is in manufacturing or manufacturing-related services	Up to 5 years Source 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 III Employment Pass duration up to 5 years with a succession plan Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. , succession plan required

Floors are read on basic salary alone (

yes

Source MOHA / Immigration Department FAQ 'Revised Expatriate Salary Policy Effective 1 June 2026' (updated 12 Feb 2026) Q9 — the salary requirement is based on basic salary only; allowances and other payments are not included in the calculation

Checked Aug 2026 · Band low · Status fresh

Passport	Treaty	Short-stay	Relief	Open
Australia	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Malaysia tax
Singapore	yes Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source SG–MY Agreement Art 4(2) (IRAS MLI synthesised text) — full OECD-style individual cascade including nationality and competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Malaysia tax
South Korea	yes Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source KR–MY Agreement Art 4 — permanent home → centre of vital interests → habitual abode → nationality → mutual agreement (English text consistent with Korean official treaty 제802호) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source 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 — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Malaysia tax
China	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source China–Malaysia DTA Art 15(2)(a) — present ≤183 days in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Malaysia tax
Japan	yes Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source JP–MY Agreement Art 4(2) (MOF synthesised text) — permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — Article 22 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Malaysia tax
United Kingdom	yes Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source UK–MY Agreement Art 4(2) (GOV.UK consolidated text as amended by 2010 Protocol) — full OECD-style cascade including nationality and competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Malaysia tax
Canada	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Malaysia tax
United States	No treaty in force Art 4 yes Source With no US–Malaysia treaty there is no Article 4 residence tie-breaker; each country applies its own domestic residence test (US substantial-presence/citizenship vs Malaysia ITA s.7 182-day limbs) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	—	domestic foreign tax credit only (Form 1116) — no treaty Source IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Malaysia tax

Passport	SSA	Pensions	Foreign income	Home traps
AU	no Source DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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.
SG	no Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SG–MY Agreement Art 18(1) — subject to Art 19(2), pensions and other similar remuneration including any annuity paid to a resident in consideration of past employment shall be taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SG domestic rules reuse across destinations (sg_vn_tax / sg_side_traps): territorial tax base, IR21 clearance on departure, ESOP deemed exercise, CPF status (not geography) — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
KR	no Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source KR–MY Agreement Art 18 — subject to Art 19(2), any pension or annuity derived by a resident of a Contracting State from the other State shall be taxable only in the first-mentioned State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CN	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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.
JP	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source JP–MY Agreement Art 18 — subject to Art 19(2), pensions and other similar remuneration paid to a resident in consideration of past employment shall be taxable only in that Contracting State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan domestic rules reuse (jp_vn_tax): exit tax on financial assets, nenkin pension — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK	no Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK–MY Agreement Art 19(1) — subject to Art 20(2), pensions and other similar remuneration for past employment and any annuity paid to a resident shall be taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK domestic rules reuse across destinations (uk_vn_tax / uk_side_traps): Statutory Residence Test, temporary non-residence CGT, remittance→FIG shift from 6 Apr 2025, State Pension uprating geography — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CA	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	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.
US	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty — with no in-force DTA there is no treaty pension article to allocate private pensions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.

Three earn doors

Employment Pass — which salary band

Professional Visit Pass — short, overseas payroll

Stay is not work

The employer registers first

Sector gates instead of a closed-job list

Experience floors for an EP post

Succession plan and the duration clock

Earn atlas — four decision clusters

Common questions

Passport overlays for Malaysia

Earn in Malaysia

Three earn doors

Employment Pass — which salary band

Professional Visit Pass — short, overseas payroll

Stay is not work

The employer registers first

Sector gates instead of a closed-job list

Experience floors for an EP post

Succession plan and the duration clock

Earn atlas — four decision clusters

Common questions

Passport overlays for Malaysia