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 :

Concluded DTAs (Initialed) :

DTA's Under Negotiation :

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

	Albania		Argentina
	Australia Protocol		Austria
	Bahrain		Bangladesh
	Belgium		Canada
	China		Crotia
	Czech Republic		Denmark Protocol
	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 New Agreement		Seychelles
	Singapore		South Africa
	Korea (South Korea)		Sri Lanka
	Sudan		Sweden Notes of Exchange
	Switzerland		Syria
	Thailand		Turkey
	United Arab Emirates		United Kingdom
	United States of America		Uzbekistan
	Vietnam

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