United States → Malaysia · tax

In plain termsThis corridor is the opposite of the Thailand one. With Thailand there is a treaty but a saving clause. With Malaysia there is no treaty at all — so relief is thinner, not richer, and it all rides on the foreign tax credit.

There is no treaty — unlike US–Thailand

The United States and Malaysia have no income tax treaty in force (

Source IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty

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Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). So, unlike the US–Thailand case, there is no Article 4 tie-breaker (

yes

Source With no US–Malaysia treaty there is no Article 4 residence tie-breaker; each country applies its own domestic residence test (US substantial-presence/citizenship vs Malaysia ITA s.7 182-day limbs)

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): each country runs its own residence test — US substantial-presence/citizenship on one side, Malaysia's

182 days

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

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physical-presence limb on the other.

Relief is credit-only

Client trapWithout a treaty, the only thing stopping double tax is the domestic foreign tax credit (

yes

Source With no treaty, US double-tax relief on Malaysian-source income comes only through the domestic foreign tax credit (Form 1116 / IRS Pub 514), not treaty articles

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, Form 1116). And here is the sting: Malaysia's resident foreign-income exemption to

2026-12-31

Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan.

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can mean you pay little or no Malaysian tax on that income (

yes

Source Interplay: Malaysia’s resident foreign-source-income exemption to 31 Dec 2026 (P.U.(A) 234/2022) can mean little or no Malaysian tax is paid on that income, so there is little foreign tax to credit on Form 1116 — leaving the US as the primary taxing state on it

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) — which leaves nothing to credit, so the US taxes it in full.

The US filings that never leave

Citizenship-based taxation on worldwide income (
yes
Source US domestic rule (citizenship-based taxation) — with no Malaysia treaty there is no saving-clause debate: the US taxes citizens/residents on worldwide income regardless
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).
FBAR above
10000 USD
Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year (FinCEN Form 114)
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
aggregate ( FinCEN 114).
Form 8938 / FATCA (
yes
Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA); applies regardless of any treaty
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
FEIE's
330 days
Source IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)
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physical-presence limb (Form 2555).

The gap the treaty would have filled

GapThere is no US–Malaysia social security totalization agreement (

Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

). A self-employed US citizen can face US self-employment tax and any Malaysian contribution with no coordination between them.

How it stacks with Malaysian law

Malaysia taxes a resident (≥182 days) and, from 2022, foreign income received in Malaysia — subject to the exemption window above. Read the destination pillar: Malaysia tax residency. The US taxes you anyway; Form 1116 and FEIE keep the same dollar from being taxed twice, but never remove the second filing.

Filed cells on this page

Evidence and sources12 dated facts for US–Malaysia tax: no treaty at all — the US return, FBAR and Form 8938 stay

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

An in-force US–Malaysia income tax treaty exists
IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty
no
Source IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US taxes citizens on worldwide income regardless of residence
US domestic rule (citizenship-based taxation) — with no Malaysia treaty there is no saving-clause debate: the US taxes citizens/residents on worldwide income regardless
yes
Source US domestic rule (citizenship-based taxation) — with no Malaysia treaty there is no saving-clause debate: the US taxes citizens/residents on worldwide income regardless
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
No treaty tie-breaker — both countries apply domestic residence tests in parallel
With no US–Malaysia treaty there is no Article 4 residence tie-breaker; each country applies its own domestic residence test (US substantial-presence/citizenship vs Malaysia ITA s.7 182-day limbs)
yes
Source With no US–Malaysia treaty there is no Article 4 residence tie-breaker; each country applies its own domestic residence test (US substantial-presence/citizenship vs Malaysia ITA s.7 182-day limbs)
Checked Aug 2026 · Band low · Status fresh
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checked Aug 2026
Relief from double tax runs only through the domestic foreign tax credit (Form 1116)
With no treaty, US double-tax relief on Malaysian-source income comes only through the domestic foreign tax credit (Form 1116 / IRS Pub 514), not treaty articles
yes
Source With no treaty, US double-tax relief on Malaysian-source income comes only through the domestic foreign tax credit (Form 1116 / IRS Pub 514), not treaty articles
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Malaysia’s FSI exemption can leave no Malaysian tax to credit — the US taxes it fully
Interplay: Malaysia’s resident foreign-source-income exemption to 31 Dec 2026 (P.U.(A) 234/2022) can mean little or no Malaysian tax is paid on that income, so there is little foreign tax to credit on Form 1116 — leaving the US as the primary taxing state on it
yes
Source Interplay: Malaysia’s resident foreign-source-income exemption to 31 Dec 2026 (P.U.(A) 234/2022) can mean little or no Malaysian tax is paid on that income, so there is little foreign tax to credit on Form 1116 — leaving the US as the primary taxing state on it
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FBAR aggregate foreign-account threshold
IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year (FinCEN Form 114)
10000 USD
Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year (FinCEN Form 114)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE physical-presence limb
IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)
330 days
Source IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 8938 (FATCA specified foreign financial assets) exists
IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA); applies regardless of any treaty
yes
Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA); applies regardless of any treaty
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A US–Malaysia social security totalization agreement exists
SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia
no
Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
How double tax is relieved
IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md
domestic foreign tax credit only (Form 1116) — no treaty
Source IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md
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checked Aug 2026
US domestic international-tax traps are modelled on this site
nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
yes
Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
No in-force US–Malaysia DTA — no treaty private-pensions article
IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty — with no in-force DTA there is no treaty pension article to allocate private pensions
yes
Source IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty — with no in-force DTA there is no treaty pension article to allocate private pensions
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

Is there a US–Malaysia tax treaty?

No. Malaysia is not on the IRS list of United States income tax treaties, and IRS Publication 901 confirms there is no US–Malaysia income tax treaty. That means no reduced treaty rates, and no Article 4 residence tie-breaker — each country applies its own domestic residence test in parallel.

So how do I avoid being taxed twice?

Only through the US domestic foreign tax credit (Form 1116) for Malaysian tax you actually pay. There is no treaty article to fall back on. If Malaysia does not tax the income — for example under its foreign-source-income exemption window to 31 Dec 2026 — there is little or no Malaysian tax to credit, and the US taxes it in full.

Does the Malaysian foreign-income holiday help a US citizen?

It helps your Malaysian bill, not your US one. Malaysia may exempt qualifying foreign income received there to 31 Dec 2026, but the US still taxes its citizens on worldwide income. A lower Malaysian tax simply means a smaller foreign tax credit — the US remains the primary taxing state on that slice.

What about FBAR and Form 8938?

Both stay. FBAR is required once your aggregate foreign accounts exceed $10,000 at any time in the year, and Form 8938 (FATCA) is a separate filing. Neither depends on a treaty. There is also no US–Malaysia social security totalization agreement.

US → Malaysia · four cells

Four machines a thread usually collapses

Social security / totalization	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty — with no in-force DTA there is no treaty pension article to allocate private pensions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. US domestic gates survive the move.

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-states-to-malaysia/tax.

Filed cells for this pair

Malaysia stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	182 days 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	2022-01-01 Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	90 days Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	20000 MYR Source ESD (Immigration Department of Malaysia) announcement 'Revised Employment Pass Salary Policy Effective 1 June 2026', 15 Jan 2026, citing MOHA press release 14 Jan 2026 and Cabinet approval 17 Oct 2025 — Category I revised minimum basic monthly salary RM20,000 and above (previously RM10,000); Employment Pass duration up to 10 years Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

US × Malaysia stays named. Overlay → stay / earn / dest tax → tools.

From United StatesAll six destinations Malaysia stayVisa and residence Malaysia earnWork lawfully Malaysia taxWho may tax you there Home × land deskRead this pair side by side Two destinationsSame passport, second dest US → VietnamSame passport, other land US → ThailandSame passport, other land US → IndonesiaSame passport, other land US → PhilippinesSame passport, other land US → PortugalSame passport, other land

Cross-check

Cross-check US × Malaysia

Home × land · US × Malaysia Two dests · US From United States Malaysia hub US → Malaysia tax

US across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	No treaty in force	domestic foreign tax credit only (Form 1116) — no in-force treaty Source IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Vietnam
Thailand	yes Source US–Thailand Income Tax Convention, signed Bangkok 26 Nov 1996; Art 30 general effective date 1 Jan 1998 (irs.gov/pub/irs-trty/thailand.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — Article 25 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Thailand
Indonesia	yes Source US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Indonesia
Philippines	yes Source US–Philippines Income Tax Convention, signed Manila 1 Oct 1976; entered into force 16 Oct 1982 (irs.gov/pub/irs-trty/philip.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Philippines Convention Art 23 — Relief from Double Taxation (US credits PH tax; PH credits US tax); saving-clause exception under Art 6(4) — IRS philip.pdf Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Philippines
MalaysiaHere	No treaty in force	domestic foreign tax credit only (Form 1116) — no treaty Source IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Malaysia
Portugal	yes Source US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Portugal

Eight passports on Malaysia 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	yes Source Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Malaysia
SG	yes Source IRAS synthesised DTA text — Date of Conclusion 5 October 2004; Entry into Force 13 February 2006; Effective Date 1 January 2007; MLI modifications via Income Tax (Singapore—Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021, EIF 1 June 2021 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Malaysia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Malaysia
KR	yes Source HASiL MLI position list — Korea Original signed 20.04.1982, entry into force 02.01.1983; Korean law.go.kr treaty 제802호 발효일 1983-01-02 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Malaysia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Malaysia
CN	yes Source HASiL China DTA PDF header — Signed 23 November 1985; Entry into Force 14 September 1986; Effective Date 1 January 1988; Protocol amending signed 5 June 2000; Exchange of Notes 1 November 2016 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Malaysia DTA Art 23 — China credits Malaysian tax, capped at Chinese tax on that income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Malaysia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Malaysia
JP	yes Source MOF Japan MLI list — Malaysia Original signed 19-02-1999, entered into force 31-12-1999; Protocol 10-02-2010 / 01-12-2010; MOF synthesised text of Agreement as modified by MLI Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — Article 22 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Malaysia
UK	yes Source GOV.UK — 1996 UK–Malaysia Double Taxation Agreement as amended by the 2010 Protocol — in force; HMRC DT12750: comprehensive Agreement (SI 1997/2987) entered into force 8 July 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Malaysia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Malaysia
CA	yes Source Canada Department of Finance official tax-treaty list — Malaysia Treaty signed 15-Oct-76, S.C. 1980-81-82-83 c.44 Part VII, entry into force 18-Dec-80 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — Article XXIII ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Malaysia
USHere	No treaty in force	domestic foreign tax credit only (Form 1116) — no treaty Source IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Malaysia

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From United States · US → Malaysia tax.

Also filed for Malaysia: Australia · Singapore · South Korea · China · Japan · United Kingdom · Canada.

United States → Malaysia · tax

There is no treaty — unlike US–Thailand

The United States and Malaysia have no income tax treaty in force (

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). So, unlike the US–Thailand case, there is no Article 4 tie-breaker (

yes

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

): each country runs its own residence test — US substantial-presence/citizenship on one side, Malaysia's

182 days

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

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

physical-presence limb on the other.

Relief is credit-only

Client trapWithout a treaty, the only thing stopping double tax is the domestic foreign tax credit (

yes

Source With no treaty, US double-tax relief on Malaysian-source income comes only through the domestic foreign tax credit (Form 1116 / IRS Pub 514), not treaty articles

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

, Form 1116). And here is the sting: Malaysia's resident foreign-income exemption to

2026-12-31

Checked Aug 2026 · Band high · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

can mean you pay little or no Malaysian tax on that income (

yes

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

) — which leaves nothing to credit, so the US taxes it in full.

The US filings that never leave

Citizenship-based taxation on worldwide income (
yes
Source US domestic rule (citizenship-based taxation) — with no Malaysia treaty there is no saving-clause debate: the US taxes citizens/residents on worldwide income regardless
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
FBAR above
10000 USD
Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year (FinCEN Form 114)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
aggregate ( FinCEN 114).
Form 8938 / FATCA (
yes
Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA); applies regardless of any treaty
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
).
FEIE's
330 days
Source IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
physical-presence limb (Form 2555).

The gap the treaty would have filled

GapThere is no US–Malaysia social security totalization agreement (

Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). A self-employed US citizen can face US self-employment tax and any Malaysian contribution with no coordination between them.

How it stacks with Malaysian law

Filed cells on this page

Evidence and sources12 dated facts for US–Malaysia tax: no treaty at all — the US return, FBAR and Form 8938 stay

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

An in-force US–Malaysia income tax treaty exists
IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty
no
Source IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US taxes citizens on worldwide income regardless of residence
US domestic rule (citizenship-based taxation) — with no Malaysia treaty there is no saving-clause debate: the US taxes citizens/residents on worldwide income regardless
yes
Source US domestic rule (citizenship-based taxation) — with no Malaysia treaty there is no saving-clause debate: the US taxes citizens/residents on worldwide income regardless
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
No treaty tie-breaker — both countries apply domestic residence tests in parallel
With no US–Malaysia treaty there is no Article 4 residence tie-breaker; each country applies its own domestic residence test (US substantial-presence/citizenship vs Malaysia ITA s.7 182-day limbs)
yes
Source With no US–Malaysia treaty there is no Article 4 residence tie-breaker; each country applies its own domestic residence test (US substantial-presence/citizenship vs Malaysia ITA s.7 182-day limbs)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Relief from double tax runs only through the domestic foreign tax credit (Form 1116)
With no treaty, US double-tax relief on Malaysian-source income comes only through the domestic foreign tax credit (Form 1116 / IRS Pub 514), not treaty articles
yes
Source With no treaty, US double-tax relief on Malaysian-source income comes only through the domestic foreign tax credit (Form 1116 / IRS Pub 514), not treaty articles
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Malaysia’s FSI exemption can leave no Malaysian tax to credit — the US taxes it fully
Interplay: Malaysia’s resident foreign-source-income exemption to 31 Dec 2026 (P.U.(A) 234/2022) can mean little or no Malaysian tax is paid on that income, so there is little foreign tax to credit on Form 1116 — leaving the US as the primary taxing state on it
yes
Source Interplay: Malaysia’s resident foreign-source-income exemption to 31 Dec 2026 (P.U.(A) 234/2022) can mean little or no Malaysian tax is paid on that income, so there is little foreign tax to credit on Form 1116 — leaving the US as the primary taxing state on it
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FBAR aggregate foreign-account threshold
IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year (FinCEN Form 114)
10000 USD
Source IRS FBAR — aggregate foreign financial accounts exceeded $10,000 at any time during the calendar year (FinCEN Form 114)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
FEIE physical-presence limb
IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)
330 days
Source IRS FEIE — physical presence test: at least 330 full days in a foreign country during any 12 consecutive months (Form 2555)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Form 8938 (FATCA specified foreign financial assets) exists
IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA); applies regardless of any treaty
yes
Source IRS — Form 8938 Statement of Specified Foreign Financial Assets (FATCA); applies regardless of any treaty
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
A US–Malaysia social security totalization agreement exists
SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia
no
Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
How double tax is relieved
IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md
domestic foreign tax credit only (Form 1116) — no treaty
Source IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
US domestic international-tax traps are modelled on this site
nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
yes
Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled
Checked Aug 2026 · Band low · Status fresh
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
No in-force US–Malaysia DTA — no treaty private-pensions article
IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty — with no in-force DTA there is no treaty pension article to allocate private pensions
yes
Source IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty — with no in-force DTA there is no treaty pension article to allocate private pensions
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

Is there a US–Malaysia tax treaty?

So how do I avoid being taxed twice?

Does the Malaysian foreign-income holiday help a US citizen?

What about FBAR and Form 8938?

US → Malaysia · four cells

Four machines a thread usually collapses

Social security / totalization	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Income DTA does not totalise contributions.
Treaty pensions	yes Source IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty — with no in-force DTA there is no treaty pension article to allocate private pensions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Taxing rights ≠ portability of your home pension.
Foreign-income / remittance hinge	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Who taxes worldwide vs remitted vs source-only.
Home-side traps still on	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog. US domestic gates survive the move.

Why this beats a Facebook answer method

Method: how a fact cell works. Desk with memory when cells move: firms. Canonical pair: /united-states-to-malaysia/tax.

Filed cells for this pair

Malaysia stay · labour · tax

Stay · Earn · Tax · Compare

Tax-residence day test	182 days 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Foreign / worldwide income	2022-01-01 Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Long-stay instrument (filed)	90 days Source 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 Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	20000 MYR Source ESD (Immigration Department of Malaysia) announcement 'Revised Employment Pass Salary Policy Effective 1 June 2026', 15 Jan 2026, citing MOHA press release 14 Jan 2026 and Cabinet approval 17 Oct 2025 — Category I revised minimum basic monthly salary RM20,000 and above (previously RM10,000); Employment Pass duration up to 10 years Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.

Continue from this pair

US × Malaysia stays named. Overlay → stay / earn / dest tax → tools.

Cross-check

Cross-check US × Malaysia

Home × land · US × Malaysia Two dests · US From United States Malaysia hub US → Malaysia tax

US across six lands

Land	Treaty	Relief	SSA	Open
Vietnam	No treaty in force	domestic foreign tax credit only (Form 1116) — no in-force treaty Source IRS A–Z treaty list — US–Vietnam signed not in force; nguon/US_VN_DTA_STATUS.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA International Programs — Status of Totalization Agreements / POMS GN 01701.005 country table — Vietnam absent from agreements in force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Vietnam
Thailand	yes Source US–Thailand Income Tax Convention, signed Bangkok 26 Nov 1996; Art 30 general effective date 1 Jan 1998 (irs.gov/pub/irs-trty/thailand.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–TH DTA Art 16 Dependent Personal Services (IRS thailand.pdf); relief already flagged in us_th_ftc_relief_art25 — Article 25 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Thailand Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Thailand
Indonesia	yes Source US–Indonesia Income Tax Convention signed Jakarta 11 July 1988; general effective date under Art 30: 1 January 1990 (irs.gov/pub/irs-trty/indo.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source US–Indonesia DTA Art 23 — foreign tax credit method (cell us_id_ftc_relief_art23 already filed) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Indonesia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Indonesia
Philippines	yes Source US–Philippines Income Tax Convention, signed Manila 1 Oct 1976; entered into force 16 Oct 1982 (irs.gov/pub/irs-trty/philip.pdf) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Philippines Convention Art 23 — Relief from Double Taxation (US credits PH tax; PH credits US tax); saving-clause exception under Art 6(4) — IRS philip.pdf Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Philippines
MalaysiaHere	No treaty in force	domestic foreign tax credit only (Form 1116) — no treaty Source IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Malaysia
Portugal	yes Source US Treasury Convention text (signed Washington 6 September 1994) + Portugal OECD MLI consolidated list — US–Portugal income tax convention, entry into force 18 December 1995, generally effective from 1 January 1996 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary foreign tax credit Source US–Portugal 1994 Convention Art 25 — Relief from Double Taxation (US credit), behind the Art 1(4) saving clause Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SSA — the U.S.–Portugal Agreement on Social Security (signed Lisbon 30 March 1988, TIAS 12121) entered into force 1 August 1989; it eliminates dual social-security coverage and can total periods for benefits. Unlike US–Malaysia, this coordination exists Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Portugal

Eight passports on Malaysia 8 overlays

Passport	Treaty	Relief	SSA	Open
AU	yes Source Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Malaysia
SG	yes Source IRAS synthesised DTA text — Date of Conclusion 5 October 2004; Entry into Force 13 February 2006; Effective Date 1 January 2007; MLI modifications via Income Tax (Singapore—Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021, EIF 1 June 2021 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Malaysia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Malaysia
KR	yes Source HASiL MLI position list — Korea Original signed 20.04.1982, entry into force 02.01.1983; Korean law.go.kr treaty 제802호 발효일 1983-01-02 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source NPS social security agreements overview — Malaysia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Malaysia
CN	yes Source HASiL China DTA PDF header — Signed 23 November 1985; Entry into Force 14 September 1986; Effective Date 1 January 1988; Protocol amending signed 5 June 2000; Exchange of Notes 1 November 2016 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Malaysia DTA Art 23 — China credits Malaysian tax, capped at Chinese tax on that income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Malaysia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Malaysia
JP	yes Source MOF Japan MLI list — Malaysia Original signed 19-02-1999, entered into force 31-12-1999; Protocol 10-02-2010 / 01-12-2010; MOF synthesised text of Agreement as modified by MLI Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — Article 22 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Malaysia
UK	yes Source GOV.UK — 1996 UK–Malaysia Double Taxation Agreement as amended by the 2010 Protocol — in force; HMRC DT12750: comprehensive Agreement (SI 1997/2987) entered into force 8 July 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Malaysia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Malaysia
CA	yes Source Canada Department of Finance official tax-treaty list — Malaysia Treaty signed 15-Oct-76, S.C. 1980-81-82-83 c.44 Part VII, entry into force 18-Dec-80 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — Article XXIII ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Malaysia
USHere	No treaty in force	domestic foreign tax credit only (Form 1116) — no treaty Source IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Malaysia

Cells cite primary sources with check months. Method · Sources · Disclosure. Not personalised tax advice.

Named pair: From United States · US → Malaysia tax.

Also filed for Malaysia: Australia · Singapore · South Korea · China · Japan · United Kingdom · Canada.