MalaysiaUnited Kingdom → Malaysia · tax
In plain termsTwo machines, one treaty. Malaysia counts 182 days and taxes foreign income received there; the UK keeps SRT, temporary non-residence CGT and FIG. The DTA has been in force since 1998 — but neither country's domestic traps vanish because of it.
There is a treaty — SI 1997/2987
An in-force UK–Malaysia income tax convention exists ( 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source GOV.UK Malaysia tax treaties — Agreement signed 10 December 1996 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source GOV.UK / HMRC DT12750 — entered into force 8 July 1998; UK effect from 1999-2000 (IT/CGT) and 1 Apr 1999 (CT); Malaysia from 1 Jan 1999 (WHT) / 1 Jan 2000 (other) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.yes
1996-12-10
1998-07-08
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 UK–MY Agreement Art 4(2) (GOV.UK consolidated text); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source UK–MY Agreement Art 4(2) (GOV.UK consolidated text); nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source UK–MY Agreement Art 4(2) (GOV.UK consolidated 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 twistUK–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 19), subject to the government-service carve-out.
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Visiting teachers/researchers — host-state exemption for a visit not exceeding 2 years (, Art 21).
yes
Source UK–MY Agreement Art 21(1) — visit not exceeding 2 years solely for teaching or research at a public university/college/research institution; host-state exemption applies (subject to Art 21(2))
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK-side traps — Malaysia does not delete them
UK domestic traps still apply when Malaysia is the destination ( 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.yes
Employment exercised in Malaysia
Three checks, not oneThe treaty employment rule sits in Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — employment article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — day-count window Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — 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 16
183 days
any twelve month period commencing or ending in the fiscal year concerned
yes
Day-count trapUnited Kingdom–Malaysia puts employment in Article 16 (not 15). The 183 days sit in any twelve-month period commencing or ending in the fiscal year.
When both States tax the same income
The treaty relief method is 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 Method: figures past 2× SLA hide. See /method · /status · /changelog. Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — relief article Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.ordinary tax credit
Article 24
Filed cells on this page
Evidence and sources18 dated facts for UK–Malaysia tax: DTA SI 1997/2987, Art 4 cascade, pensions Art 19, UK-side traps
The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.
- UK–Malaysia income tax treaty is in forceGOV.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 1998checked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DTA signature dateGOV.UK Malaysia tax treaties — Agreement signed 10 December 1996checked Aug 2026
1996-12-10
Source GOV.UK Malaysia tax treaties — Agreement signed 10 December 1996
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- DTA entry into forceGOV.UK / HMRC DT12750 — entered into force 8 July 1998; UK effect from 1999-2000 (IT/CGT) and 1 Apr 1999 (CT); Malaysia from 1 Jan 1999 (WHT) / 1 Jan 2000 (other)checked Aug 2026
1998-07-08
Source GOV.UK / HMRC DT12750 — entered into force 8 July 1998; UK effect from 1999-2000 (IT/CGT) and 1 Apr 1999 (CT); Malaysia from 1 Jan 1999 (WHT) / 1 Jan 2000 (other)
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)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 agreementchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Private pensions/annuities taxable only in the treaty residence state (Art 19)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 Statechecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Visiting teachers/researchers: host-state exemption up to 2 years (Art 21)UK–MY Agreement Art 21(1) — visit not exceeding 2 years solely for teaching or research at a public university/college/research institution; host-state exemption applies (subject to Art 21(2))checked Aug 2026
yes
Source UK–MY Agreement Art 21(1) — visit not exceeding 2 years solely for teaching or research at a public university/college/research institution; host-state exemption applies (subject to Art 21(2))
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- UK domestic traps still apply when Malaysia is the destinationUK 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 themchecked Aug 2026
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.
- Treaty article for employment incomeUK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — employment articlechecked Aug 2026
Article 16
Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — 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 exemptionUK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — short-stay day ceilingchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- How the short-stay days are measuredUK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — day-count windowchecked Aug 2026
any twelve month period commencing or ending in the fiscal year concerned
Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — 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 togetherUK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — employer and PE/fixed-base limbs also requiredchecked Aug 2026
yes
Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — 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 taxationUK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary creditchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- Treaty article for relief from double taxationUK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — relief articlechecked Aug 2026
Article 24
Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — 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 settledUK–MY Agreement Art 4(2) (GOV.UK consolidated text); nguon/MY_SOURCES.mdchecked Aug 2026
5 rungs
Source UK–MY Agreement Art 4(2) (GOV.UK consolidated 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 treatyUK–MY Agreement Art 4(2) (GOV.UK consolidated text); nguon/MY_SOURCES.mdchecked Aug 2026
yes
Source UK–MY Agreement Art 4(2) (GOV.UK consolidated 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 agreementUK–MY Agreement Art 4(2) (GOV.UK consolidated text); nguon/MY_SOURCES.mdchecked Aug 2026
yes
Source UK–MY Agreement Art 4(2) (GOV.UK consolidated 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-breakerUK–MY Agreement Art 4(2) (GOV.UK consolidated text); nguon/MY_SOURCES.mdchecked Aug 2026
UK–Malaysia: five-limb OECD-style cascade including nationality and mutual agreement. Day counts alone do not settle the tie.
Source UK–MY Agreement Art 4(2) (GOV.UK consolidated text); nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
- A UK–Malaysia social security agreement is in forceGOV.UK Reciprocal agreements + NI38 country lists do not include Malaysia as a UK social security agreement partnerchecked Aug 2026
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
Method: figures past 2× SLA hide. See /method · /status · /changelog.
Common questions
Is there a UK–Malaysia tax treaty?
Yes. The 1996 Agreement (SI 1997/2987) entered into force on 8 July 1998 and was amended by a 2010 exchange-of-information protocol. GOV.UK publishes the consolidated text. It covers dual residence and pension allocation — it does not replace UK domestic traps like the Statutory Residence Test or temporary non-residence CGT.
How does the dual-residence tie-breaker work?
Article 4 runs: permanent home → centre of vital interests → habitual abode → nationality → mutual agreement by the competent authorities. That is a fuller cascade than Australia–Malaysia (which has no nationality rung). Adding up day counts on both sides proves nothing — the cascade decides.
Where are my pensions taxed?
Article 19 puts pensions and annuities for past employment in the treaty residence state only (subject to the government-service carve-out in Article 20). Article 21 also gives a visiting teacher or researcher a host-state exemption for a visit not exceeding 2 years.
Do UK-side traps still apply in Malaysia?
Yes. The Statutory Residence Test, temporary non-residence CGT on return, the remittance→FIG shift from 6 April 2025, and State Pension uprating geography are UK domestic rules. Moving to Malaysia does not switch them off — the DTA sits between the two machines, it does not delete either.
What is the employment short-stay day count?
United Kingdom–Malaysia puts employment in Article 16 (not 15). The 183 days sit in any twelve-month period commencing or ending in the fiscal year.
UK → Malaysia · four cells
Four machines a thread usually collapses
| Social security / totalization | 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. |
|---|---|
| Treaty pensions | yesSource 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 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 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. |
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: /united-kingdom-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
UK × Malaysia stays named. Overlay → stay / earn / dest tax → tools.
Cross-check
Cross-check UK × Malaysia
UK across six lands
UK across six lands| Land | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| Vietnam | yesSource UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_VN_DTA_1994.md 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 Vietnam 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 → Vietnam |
| Thailand | yesSource GOV.UK Thailand tax treaties — double taxation convention entered into force on 20 November 1981 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource UK–Thailand Convention Art 23 — UK credits Thai tax; Thailand credits UK tax, subject to domestic limits 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 Thailand 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 → Thailand |
| Indonesia | yesSource DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 ordinary credit method 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 Indonesia 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 → Indonesia |
| Philippines | yesSource BIR Philippine Double Taxation Agreements list — United Kingdom treaty in force (effective 1979-01-01) Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource UK–Philippines Convention Art. 21 — 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 GOV.UK Reciprocal agreements — Philippines listed among UK bilateral social security agreement countries Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | UK → Philippines |
| MalaysiaHere | 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 |
| Portugal | yesSource GOV.UK 'Portugal: tax treaties' + HMRC DT15600 — the 2025 UK–Portugal Double Taxation Convention (SI 2025 No. 1300), signed in London 15 September 2025, entered into force 29 December 2025; effective in the UK from 1 Jan 2026 (WHT), 1 Apr 2026 (CT), 6 Apr 2026 (IT/CGT), and in Portugal from 1 Jan 2026 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource UK–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | yesSource GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | UK → Portugal |
Vietnam
Thailand
Indonesia
Philippines
PortugalEight passports on Malaysia 8 overlays
| Passport | Treaty | Relief | SSA | Open |
|---|---|---|---|---|
| AU | yesSource Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | AU → Malaysia |
| SG | yesSource IRAS synthesised DTA text — Date of Conclusion 5 October 2004; Entry into Force 13 February 2006; Effective Date 1 January 2007; MLI modifications via Income Tax (Singapore—Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021, EIF 1 June 2021 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource CPF Board / Singapore domestic CPF regime — no Singapore–Malaysia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | SG → Malaysia |
| KR | yesSource HASiL MLI position list — Korea Original signed 20.04.1982, entry into force 02.01.1983; Korean law.go.kr treaty 제802호 발효일 1983-01-02 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource KR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource NPS social security agreements overview — Malaysia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | KR → Malaysia |
| CN | yesSource HASiL China DTA PDF header — Signed 23 November 1985; Entry into Force 14 September 1986; Effective Date 1 January 1988; Protocol amending signed 5 June 2000; Exchange of Notes 1 November 2016 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource China–Malaysia DTA Art 23 — China credits Malaysian tax, capped at Chinese tax on that income Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource MOHRSS / published China bilateral social security partner list (13 countries) does not include Malaysia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CN → Malaysia |
| JP | yesSource MOF Japan MLI list — Malaysia Original signed 19-02-1999, entered into force 31-12-1999; Protocol 10-02-2010 / 01-12-2010; MOF synthesised text of Agreement as modified by MLI Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — Article 22 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource Japan Pension Service — Status of Agreements in Force (24 partners) does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | JP → Malaysia |
| UKHere | yesSource GOV.UK — 1996 UK–Malaysia Double Taxation Agreement as amended by the 2010 Protocol — in force; HMRC DT12750: comprehensive Agreement (SI 1997/2987) entered into force 8 July 1998 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource GOV.UK Reciprocal agreements + NI38 country lists do not include Malaysia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | UK → Malaysia |
| CA | yesSource Canada Department of Finance official tax-treaty list — Malaysia Treaty signed 15-Oct-76, S.C. 1980-81-82-83 c.44 Part VII, entry into force 18-Dec-80 Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | ordinary tax creditSource CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — Article XXIII ordinary credit Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource CRA countries-with-agreement table (Open Government CSV July 2024) does not list Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | CA → Malaysia |
| US | No treaty in force | domestic foreign tax credit only (Form 1116) — no treatySource IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | noSource SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. | US → Malaysia |
AU
SG
KR
CN
JP
CA
USCells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.
Named pair: From United Kingdom · UK → Malaysia tax.
Also filed for Malaysia: Australia · Singapore · South Korea · China · Japan · Canada · United States.