MalaysiaSouth Korea → Malaysia · tax
In plain termsTwo machines, one 1980s treaty. Malaysia counts 182 days; Korea keeps exit tax and NPS. The DTA allocates residence and pensions — it does not delete either country's domestic traps.
There is a treaty — 1982 / 1983
An in-force Korea–Malaysia income tax convention exists ( 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source HASiL MLI position (Malaysia deposit) — Korea Original Date of Signature 20.04.1982 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source Korean law.go.kr 양자조약 — 발효일 1983년 01월 02일 (조약 제802 호); HASiL MLI list same EIF date Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
1982-04-20
1983-01-02
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 KR–MY Agreement Art 4 (law.go.kr); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source KR–MY Agreement Art 4 (law.go.kr); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source KR–MY Agreement Art 4 (law.go.kr); 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 twistKorea–Malaysia: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Pensions and teachers
- Pensions/annuities — taxable only in the treaty residence state (, Art 18), subject to the government-service carve-out.
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Visiting professors/teachers — host-state exemption for a visit not exceeding two years (, Art 20).
yes
Source KR–MY Agreement Art 20 — visiting professor/teacher at invitation of a recognised educational institution, visit not exceeding two years, host-state exemption
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Korea-side traps — Malaysia does not delete them
Korea domestic traps still apply when Malaysia is the destination ( 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.yes
Employment exercised in Malaysia
Three checks, not oneThe treaty employment rule sits in 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 — employment article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. 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 — day-count window Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. 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 — 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 trapKorea–Malaysia measures 183 days in the calendar year (역년).
When both States tax the same income
The treaty relief method is 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. 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 — 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 sources18 dated facts for Korea–Malaysia tax: DTA 1982/1983, Art 4 cascade, pensions Art 18, exit tax / NPS stay
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- Korea–Malaysia income tax treaty is in forceHASiL MLI position list — Korea Original signed 20.04.1982, entry into force 02.01.1983; Korean law.go.kr treaty 제802호 발효일 1983-01-02checked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DTA signature dateHASiL MLI position (Malaysia deposit) — Korea Original Date of Signature 20.04.1982checked Aug 2026
1982-04-20
Source HASiL MLI position (Malaysia deposit) — Korea Original Date of Signature 20.04.1982
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DTA entry into forceKorean law.go.kr 양자조약 — 발효일 1983년 01월 02일 (조약 제802 호); HASiL MLI list same EIF datechecked Aug 2026
1983-01-02
Source Korean law.go.kr 양자조약 — 발효일 1983년 01월 02일 (조약 제802 호); HASiL MLI list same EIF date
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)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
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Pensions/annuities taxable only in the treaty residence state (Art 18)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 Statechecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Visiting professors/teachers: host-state exemption up to two years (Art 20)KR–MY Agreement Art 20 — visiting professor/teacher at invitation of a recognised educational institution, visit not exceeding two years, host-state exemptionchecked Aug 2026
yes
Source KR–MY Agreement Art 20 — visiting professor/teacher at invitation of a recognised educational institution, visit not exceeding two years, host-state exemption
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Korea domestic traps still apply when Malaysia is the destinationKorea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — destination DTA does not delete themchecked Aug 2026
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.
- Treaty article for employment incomeKR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — employment articlechecked Aug 2026
Article 15
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 — 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 exemptionKR–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 ceilingchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- How the short-stay days are measuredKR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — day-count windowchecked Aug 2026
calendar year concerned
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 — 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 togetherKR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — employer and PE/fixed-base limbs also requiredchecked Aug 2026
yes
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 — 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 taxationKR–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 creditchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for relief from double taxationKR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — relief articlechecked Aug 2026
Article 23
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 — 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 settledKR–MY Agreement Art 4 (law.go.kr); nguon/MY_SOURCES.mdchecked Aug 2026
5 rungs
Source KR–MY Agreement Art 4 (law.go.kr); 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 treatyKR–MY Agreement Art 4 (law.go.kr); nguon/MY_SOURCES.mdchecked Aug 2026
yes
Source KR–MY Agreement Art 4 (law.go.kr); 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 agreementKR–MY Agreement Art 4 (law.go.kr); nguon/MY_SOURCES.mdchecked Aug 2026
yes
Source KR–MY Agreement Art 4 (law.go.kr); 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-breakerKR–MY Agreement Art 4 (law.go.kr); nguon/MY_SOURCES.mdchecked Aug 2026
Korea–Malaysia: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source KR–MY Agreement Art 4 (law.go.kr); nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A Korea–Malaysia social security agreement is in forceNPS 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
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Common questions
Is there a Korea–Malaysia tax treaty?
Yes. The Agreement was signed on 20 April 1982 and entered into force on 2 January 1983 (HASiL MLI list; Korean law.go.kr treaty 제802호). It covers dual residence, pensions and visiting teachers — it does not replace Korean exit tax or NPS 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 in the treaty residence state only (subject to the government-service carve-out in Article 19). Article 20 also gives a visiting professor or teacher a host-state exemption for a visit not exceeding two years.
Do Korea-side traps still apply in Malaysia?
Yes. The 183-day span, exit tax, and NPS rules are Korean domestic. Moving to Malaysia does not switch them off — the DTA sits between the two machines.
What is the employment short-stay day count?
Korea–Malaysia measures 183 days in the calendar year (역년).
KR → Malaysia · four cells
Four machines a thread usually collapses
| Social security / totalization | 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. |
|---|---|
| Treaty pensions | yesSource 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 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 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. |
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: /south-korea-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
KR × Malaysia stays named. Overlay → stay / earn / dest tax → tools.
Cross-check
Cross-check KR × Malaysia
KR across six lands
KR across six lands| Land | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| Vietnam | yesSource Korea–Vietnam DTA 1994; MOFA treaty list; WTO Center English text Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource Korea–Vietnam DTA Art 15 / Art 23; nguon/KR_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource MOFA Viet Nam treaty database / NPS — Agreement on social insurance between Korea and Viet Nam; EIF 1 January 2024 (Announcement 50/2023/TB-LPQT) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Vietnam |
| Thailand | yesSource Thai RD DTA list (rd.go.th/english/766.html) — Korea 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 KR–TH Convention Art 5 Elimination of Double Taxation (Thai RD English HTML Art 1–5) — ordinary foreign-tax credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource NPS social security agreements overview — Thailand 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 → Thailand |
| Indonesia | yesSource DJP (pajak.go.id) tax treaty register — South Korea P3B in force (effective 1990-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–ID Art 15 — 183 days in the fiscal year concerned — Article 23 ordinary credit method Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource NPS social security agreements overview — Indonesia 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 → Indonesia |
| Philippines | yesSource BIR Philippine Double Taxation Agreements list — South Korea treaty in force (effective 1987-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource South Korea–Philippines DTA Art. 23 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource NPS — Korea–Philippines social security agreement entered into force 1 April 2024 (totalization category) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Philippines |
| MalaysiaHere | 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 |
| Portugal | yesSource Portugal OECD MLI consolidated position — Portugal–Korea Convention, Original signed 26-01-1996, entry into force 21-12-1997 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–PT Convention Art 23 — Methods for Elimination of Double Taxation (credit; matches KR–TH/KR–MY pattern filed from Korean Ministry of Government sources) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource NPS social security agreements overview — Portugal 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 → 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 |
| KRHere | 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
SG
CN
JP
UK
CA
USCells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.
Named pair: From South Korea · KR → Malaysia tax.
Also filed for Malaysia: Australia · Singapore · China · Japan · United Kingdom · Canada · United States.