MalaysiaSingapore → Malaysia · tax
In plain termsTwo machines, one Causeway. Singapore taxes on a territorial base; Malaysia counts 182 days and taxes foreign income received there. The DTA is MLI-modified from 2021 — but IR21 and CPF do not vanish because of it.
There is a treaty — 2004 / 2006, MLI from 2021
An in-force Singapore–Malaysia income tax convention exists ( 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source IRAS Singapore–Malaysia DTA (MLI) PDF header — Date of Conclusion: 5 October 2004 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source IRAS Singapore–Malaysia DTA (MLI) PDF header — Entry into Force: 13 February 2006; Effective Date 1 January 2007 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source IRAS — MLI Order 2021 entered into force 1 June 2021 implements applicable MLI provisions into the SG–MY Agreement; IRAS MLI page confirms Malaysia DTA MLI amendments took effect 1 June 2021 Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
2004-10-05
2006-02-13
yes
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 SG–MY Agreement Art 4(2) (IRAS MLI synthesised text); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source SG–MY Agreement Art 4(2) (IRAS MLI synthesised text); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source SG–MY Agreement Art 4(2) (IRAS MLI synthesised 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 twistSingapore–Malaysia: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
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 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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Visiting teachers/researchers — host-state exemption for a visit not exceeding two years (, Art 21).
yes
Source SG–MY Agreement Art 21(1) — visit not exceeding two years solely for teaching or research at a public university/college/research institution; host-state exemption where remuneration is taxed in the home State (subject to Art 21(2))
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Singapore-side traps — Malaysia does not delete them
Singapore domestic traps still apply when Malaysia is the destination ( 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.yes
Employment exercised in Malaysia
Three checks, not oneThe treaty employment rule sits in Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — employment article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — day-count window Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — 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 15
183 days
calendar year concerned
yes
Day-count trapSingapore–Malaysia measures 183 days in the calendar year concerned.
When both States tax the same income
The treaty relief method is Source 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. Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — relief article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.ordinary tax credit
Article 23
Filed cells on this page
Evidence and sources19 dated facts for Singapore–Malaysia tax: DTA 2004/2006, MLI from 2021, Art 4 cascade, IR21/CPF stay
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- Singapore–Malaysia income tax treaty is in forceIRAS 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 2021checked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DTA conclusion / signature dateIRAS Singapore–Malaysia DTA (MLI) PDF header — Date of Conclusion: 5 October 2004checked Aug 2026
2004-10-05
Source IRAS Singapore–Malaysia DTA (MLI) PDF header — Date of Conclusion: 5 October 2004
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DTA entry into forceIRAS Singapore–Malaysia DTA (MLI) PDF header — Entry into Force: 13 February 2006; Effective Date 1 January 2007checked Aug 2026
2006-02-13
Source IRAS Singapore–Malaysia DTA (MLI) PDF header — Entry into Force: 13 February 2006; Effective Date 1 January 2007
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- The DTA is modified by the MLI (read the IRAS synthesised text, not the 2004 text alone)IRAS — MLI Order 2021 entered into force 1 June 2021 implements applicable MLI provisions into the SG–MY Agreement; IRAS MLI page confirms Malaysia DTA MLI amendments took effect 1 June 2021checked Aug 2026
yes
Source IRAS — MLI Order 2021 entered into force 1 June 2021 implements applicable MLI provisions into the SG–MY Agreement; IRAS MLI page confirms Malaysia DTA MLI amendments took effect 1 June 2021
Checked Aug 2026 · Band med · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Dual-resident individual tie-breaker (full cascade with nationality rung)SG–MY Agreement Art 4(2) (IRAS MLI synthesised text) — full OECD-style individual cascade including nationality and competent-authority mutual agreementchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Private pensions/annuities taxable only in the treaty residence state (Art 18)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 Statechecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Visiting teachers/researchers: host-state exemption up to two years (Art 21)SG–MY Agreement Art 21(1) — visit not exceeding two years solely for teaching or research at a public university/college/research institution; host-state exemption where remuneration is taxed in the home State (subject to Art 21(2))checked Aug 2026
yes
Source SG–MY Agreement Art 21(1) — visit not exceeding two years solely for teaching or research at a public university/college/research institution; host-state exemption where remuneration is taxed in the home State (subject to Art 21(2))
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Singapore domestic traps still apply when Malaysia is the destinationSG 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 themchecked Aug 2026
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.
- Treaty article for employment incomeSG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — employment articlechecked Aug 2026
Article 15
Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — 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 exemptionSG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — short-stay day ceilingchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- How the short-stay days are measuredSG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — day-count windowchecked Aug 2026
calendar year concerned
Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — 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 togetherSG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — employer and PE/fixed-base limbs also requiredchecked Aug 2026
yes
Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — 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 taxationSG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — Article 23 ordinary creditchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for relief from double taxationSG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — relief articlechecked Aug 2026
Article 23
Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — 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 settledSG–MY Agreement Art 4(2) (IRAS MLI synthesised text); nguon/MY_SOURCES.mdchecked Aug 2026
5 rungs
Source SG–MY Agreement Art 4(2) (IRAS MLI synthesised text); nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Nationality is a rung in this treatySG–MY Agreement Art 4(2) (IRAS MLI synthesised text); nguon/MY_SOURCES.mdchecked Aug 2026
yes
Source SG–MY Agreement Art 4(2) (IRAS MLI synthesised 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 agreementSG–MY Agreement Art 4(2) (IRAS MLI synthesised text); nguon/MY_SOURCES.mdchecked Aug 2026
yes
Source SG–MY Agreement Art 4(2) (IRAS MLI synthesised text); nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- What is different about this tie-breakerSG–MY Agreement Art 4(2) (IRAS MLI synthesised text); nguon/MY_SOURCES.mdchecked Aug 2026
Singapore–Malaysia: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source SG–MY Agreement Art 4(2) (IRAS MLI synthesised text); nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A Singapore–Malaysia social security / CPF totalisation agreement is in forceCPF 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
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Common questions
Is there a Singapore–Malaysia tax treaty?
Yes. The current Agreement was concluded on 5 October 2004 and entered into force on 13 February 2006 (effective 1 January 2007). It is also modified by the MLI from 1 June 2021 — read the IRAS synthesised text, not the 2004 text alone. It covers dual residence and pension allocation; it does not replace IR21 clearance or CPF status rules.
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?
Article 18 puts pensions and annuities for past employment in the treaty residence state only (subject to the government-service carve-out in Article 19). Article 21 also gives a visiting teacher or researcher a host-state exemption for a visit not exceeding two years.
Do Singapore-side traps still apply in Malaysia?
Yes. Territorial tax, IR21 clearance on departure, ESOP deemed exercise, and CPF status (not geography) are Singapore domestic rules. Crossing the Causeway does not switch them off — the DTA sits between the two machines.
What is the employment short-stay day count?
Singapore–Malaysia measures 183 days in the calendar year concerned.
SG → Malaysia · four cells
Four machines a thread usually collapses
| Social security / totalization | 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. |
|---|---|
| Treaty pensions | yesSource 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 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 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. |
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: /singapore-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
SG × Malaysia stays named. Overlay → stay / earn / dest tax → tools.
Cross-check
Cross-check SG × Malaysia
SG across six lands
SG across six lands| Land | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| Vietnam | yesSource SSO Income Tax (Singapore — Vietnam) Order 1994 — Agreement signed Hanoi 2 March 1994 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SSO Order 1994 Art 15 / Art 24; nguon/SG_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource Singapore has no bilateral social security / CPF totalisation agreement with Vietnam; CPF membership turns on SC/SPR status (CPF Board), not a VN SSA certificate path Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | SG → Vietnam |
| Thailand | yesSource MOF Singapore — revised Singapore–Thailand DTA enters into force on 15 February 2016 (signed 11 June 2015) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Singapore–Thailand Agreement Art 22 — each State credits tax paid in the other, subject to domestic limits 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–Thailand 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 → Thailand |
| Indonesia | yesSource DJP (pajak.go.id) tax treaty register — Singapore P3B in force (effective 2022-01-01) (revised treaty replacing the 1990 agreement; confirm exact effective date on the DJP entry) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SG–ID Art 15 — 183 days in any 12-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 CPF Board / Singapore domestic CPF regime — no Singapore–Indonesia 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 → Indonesia |
| Philippines | yesSource BIR Philippine Double Taxation Agreements list — Singapore treaty in force (effective 1997-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | tax creditSource Singapore–Philippines DTA Art. 22 — both States grant credit for qualifying tax paid in the other State, with additional tax-sparing provisions 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–Philippines 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 → Philippines |
| MalaysiaHere | 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 |
| Portugal | yesSource Portugal OECD MLI consolidated position + AT convention list — Portugal–Singapore Convention, Original signed 06-09-1999, entry into force 16-03-2001; IRAS lists Portugal among Singapore's Avoidance of Double Taxation Agreements Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SG–PT Agreement Art 24 — Elimination of Double Taxation (Singapore credits Portuguese tax; Portugal credits Singapore tax) 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–Portugal 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 → 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 |
| SGHere | yesSource IRAS synthesised DTA text — Date of Conclusion 5 October 2004; Entry into Force 13 February 2006; Effective Date 1 January 2007; MLI modifications via Income Tax (Singapore—Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021, EIF 1 June 2021 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource CPF Board / Singapore domestic CPF regime — no Singapore–Malaysia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | SG → Malaysia |
| KR | yesSource HASiL MLI position list — Korea Original signed 20.04.1982, entry into force 02.01.1983; Korean law.go.kr treaty 제802호 발효일 1983-01-02 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource NPS social security agreements overview — Malaysia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Malaysia |
| CN | yesSource HASiL China DTA PDF header — Signed 23 November 1985; Entry into Force 14 September 1986; Effective Date 1 January 1988; Protocol amending signed 5 June 2000; Exchange of Notes 1 November 2016 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource China–Malaysia DTA Art 23 — China credits Malaysian tax, capped at Chinese tax on that income Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource MOHRSS / published China bilateral social security partner list (13 countries) does not include Malaysia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Malaysia |
| JP | yesSource MOF Japan MLI list — Malaysia Original signed 19-02-1999, entered into force 31-12-1999; Protocol 10-02-2010 / 01-12-2010; MOF synthesised text of Agreement as modified by MLI Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — Article 22 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource Japan Pension Service — Status of Agreements in Force (24 partners) does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Malaysia |
| UK | yesSource GOV.UK — 1996 UK–Malaysia Double Taxation Agreement as amended by the 2010 Protocol — in force; HMRC DT12750: comprehensive Agreement (SI 1997/2987) entered into force 8 July 1998 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource GOV.UK Reciprocal agreements + NI38 country lists do not include Malaysia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | UK → Malaysia |
| CA | yesSource Canada Department of Finance official tax-treaty list — Malaysia Treaty signed 15-Oct-76, S.C. 1980-81-82-83 c.44 Part VII, entry into force 18-Dec-80 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — Article XXIII ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource CRA countries-with-agreement table (Open Government CSV July 2024) does not list Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CA → Malaysia |
| US | No treaty in force | domestic foreign tax credit only (Form 1116) — no treatySource IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Malaysia |
AU
KR
CN
JP
UK
CA
USCells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.
Named pair: From Singapore · SG → Malaysia tax.
Also filed for Malaysia: Australia · South Korea · China · Japan · United Kingdom · Canada · United States.