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As at 01 May 2016 , the status of Malaysian DTAs are as follows:

Effective DTA's :
1 Albania 32 Morocco

2

Argentina (Limited Agreement)

33

Namibia

3

Australia

34

Netherlands

4

Austria

35

New Zealand

5

Bahrain

36

Norway

6

Bangladesh

37

Pakistan

7

Belgium

38

Papua New Guinea

8

Canada

39

Philippines

9 China 40 Poland

10

Croatia

41

Romania

11

Czech Republic

42

Russia

12

Denmark

43

Saudi Arabia

13

Egypt

44

Seychelles

14

Fiji

45

Singapore

15

Finland

46

South Africa

16

France

47

South Korea

17

Germany

48

Spain

18

Hungary

49

Sri Lanka

19

India

50

Sudan

20

Indonesia

51

Sweden

21

Ireland

52

Switzerland

22

Italy

53

Syria

23

Japan

54

Thailand

24

Jordan

55

Turkey

25 Kuwait 56 United Arab Emirates
26 Kyrgyz 57 United Kingdom
27 Lebanon 58 United States of America (Limited Agreement)
28 Luxembourg 59 Uzbekistan

29

Malta

60

Vietnam

30

Mauritius

 

31

Mongolia

 

 


Note: DTA's entered into force
Morocco: Withholding Taxes beginning on or after 1 January 2007 and other taxes - Year of Assessment 2007, Petroleum Income Tax - Year of Assessment 2008.



Gazetted DTAs :

1.

Bosnia Herzegovina

5.

Kazakhstan

2.

Chile

6.

Myanmar

3.

Indonesia (Protocol)

7.

Venezuela

4.

Iran

8.

 Zimbabwe


Concluded DTAs (Signed) :
     
       

Concluded DTAs (Initialed) :

1.

Belgium (Protocol)

4.

Oman

2.

Brunei

5.

Qatar

3.
Germany (New Agreement)
6.
Yemen


DTA's Under Negotiation :

1. Brazil 10. Russia (New Agreement)
2. Canada (New Agreement) 11. Senegal
3. Cyprus 12. Slovak Republic
4. Finland (New Agreement) 13. South Korea (New Agreement)
5. India (New Agreement) 14. Tunisia
6. Laos 15. Turkmenistan
7. Mexico 16. Uruguay
8. Norway (New Agreement) 17. Ukraine
9. Portugal    




Selected DTA

The complete texts of the following DTAs are available in Adobe PDF format:

Albania
 

Argentina
 

 

Australia

Austria

 
Bahrain
 
Bangladesh
 

 
Belgium
 
Canada
 

 
China
 


Crotia
 



Czech Republic

Denmark


 
Egypt
 


Fiji
 

 
Finland
 
France
 


Germany Hungary

 
India
 
Indonesia
 
Ireland Italy

 
Japan
 
Jordan
 

 

Kuwait Kyrgyz


Lebanon Luxembourg


Malta Mauritius


Mongolia Morocco


Namibia Netherlands


New Zealand Norway


Pakistan Papua New Guinea


Philippines Poland


Romania Russia

Saudi Arabia

 Seychelles


Singapore South Africa


Korea (South Korea) Sri Lanka

 

Sudan

Sweden


 

 Switzerland

Syria


Thailand
Turkey


United Arab Emirates United Kingdom


United States of America
Uzbekistan


Vietnam    


Withholding Tax Rates

DOUBLE TAXATION AGREEMENTS WITHHOLDING TAX RATES

NO

COUNTRY

DIVIDENDS
%

INTEREST
%

ROYALTIES
%

FEES FOR TECHNICAL SERVICES
%

1

Albania

NIL

10

10

10

2

Argentina*

NIL

15

10

10

3

Australia

NIL

15

10

NIL

4

Austria

NIL

15

10

10

5

Bahrain

NIL

5

8

10

6

Bangladesh

NIL

15

10

10

7

Belgium

NIL

10

10

10

8

Bosnia and Herzegovina**

NIL

10

8

10

9

Canada

NIL

15

10

10

10
Chile**
NIL
15
10
5

11

China

NIL

10

10

10

12

Croatia

NIL

10

10

10

13

Czech Republic

NIL

12

10

10

14

Denmark

NIL

15

10

10

15

Egypt

NIL

15

10

10

16

Fiji

NIL

15

10

10

17

Finland

NIL

15

10

10

18

France

NIL

15

10

10

19

Germany

NIL

15

10

NIL

20

Hungary

NIL

15

10

10

21

India

NIL

10

10

10

22

Indonesia

NIL

15

10

10

23
Iran**
NIL
15
10
10

24

Ireland

NIL

10

8

10

25

Italy

NIL

15

10

10

26

Japan

NIL

10

10

10

27

Jordan

NIL

15

10

10

28

Kazakhstan**

NIL

10

10

10

29

Kyrgyz

NIL

10

10

10

30

Kuwait

NIL

10

10

10

31

Lebanon NIL

10

8

10

32

Luxembourg NIL

10

8

8

33

Malta

NIL

15

10

10

34

Mauritius

NIL

15

10

10

35

Mongolia

NIL

10

10

10

36
Morocco
NIL
10
10
10

37

Myanmar**

NIL

10

10

10

38

Namibia

NIL

10

5

5

39

Netherlands

NIL

10

8

8

40

New Zealand

NIL

15

10

10

41

Norway

NIL

15

10

10

42

Pakistan

NIL

15

10

10

43

Papua New Guinea

NIL

15

10

10

44

Philippines

NIL

15

10

10

45

Poland

NIL

15

10

10

46

Romania

NIL

15

10

10

47

Russia

NIL

15

10

10

48

Saudi Arabia

NIL

5

8

8

49
Seychelles
NIL
10
10
10

50

Singapore

NIL

10

8

5

51

South Africa

NIL

10

5

5

52

South Korea

NIL

15

10

10

53
Spain**
NIL
10
7
5

54

Sri Lanka

NIL

10

10

10

55

Sudan

NIL

10

10

10

56

Syria

NIL

10

10

10

57

Sweden

NIL

10

8

8

58

Switzerland

NIL

10

10

10

59

Thailand

NIL

15

10

10

60

Turkey

NIL

15

10

10

61

United Arab Emirates

NIL

5

10

10

62

United Kingdom

NIL

10

8

8

63

United States of America*

NIL

15

10

10

64

Uzbekistan

NIL

10

10

10

65

Venezuela**

NIL

15

10

10

66

Vietnam

NIL

10

10

10

67

Zimbabwe**

NIL

10

10

10


Notes:

1. There is no withholding tax on dividends paid by Malaysian companies.

2. Where the rate of tax is not specifically stated in the respective DTA, the applicable rate of tax as stated in the ITA 1967 shall apply.

3. Where the rate of tax provided in the ITA 1967 is lower than the maximum rate of tax mentioned in the respective DTA, the lower rate of tax shall apply.

4. In the case of Taiwan (represented by Taipei Economic and Cultural Office in Malaysia), double taxation relief is given by way of the following Income Tax Exemption Order:

(i) P.U.(A) 201 (1998)
(ii) P.U.(A) 202 (1998)
The withholding tax for Interest, Royalties and Fees for Technical Services are reduced to 10%, 10% and 7.5% respectively.

* Limited DTA
** Not effective