所得税免税範囲 マレーシア

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マレーシア居住者の所得税の免税範囲を The Department of Inland Revenue Malaysia マレーシアの内国歳入庁ホームページで確認してみました。

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1. Leave passages within Malaysia not exceeding three times on a year and one leave passage outside Malaysia not exceeding RM3000

2. Medical and dental benefit.

3. Retirement gratuity
The full amount of gratuity received by an employee on retirement from employment is exempt if:
i. He retires due to ill health;
ii. He is an employee in the public sector who has opted for optional retirement or on termination of a contract of employment; or
iii. If he retires at the age of 55 or at the compulsory age of retirement under any written law provided that he has been in the service of the same employer or with companies in the same group, for at least 10 years

4. Compensation For loss Of Employment
Compensation payment received by an employee for the loss of employment is exempt from tax at a sum of RM6,000 per completed year of service with the same employer or with companies in the same group. However, the compensation payment received by an employee will be fully exempted from tax if the loss of employment is due to ill health. The tax exemption of RM6,000 per completed year of service is not given in respect of the compensation received by a director (not being a service director) of a controlled company.

5. Pensions
Pensions received by an individual are exempt under the following conditions:
i. He retires at the age of 55 or at the compulsory age of retirement under any written law; or
ii. He retires due to ill health

For an employee in the public sector who elects for optional retirement, his pension will be taxed until he attains the age of 55 or the compulsory age of retirement under any written law. Where an individual receives more than one pension, the exemption is restricted to the highest pension received by him

6. Death gratuities.

7. Scholarships.

8. Income of an individual resident in Malaysia in respect of his appearances in cultural performances approved by the Minister.

9. Interests
An individual resident in Malaysia is exempt from tax in respect of the interest received from the following savings or investments:-
i. Interest that accrues in respect of any savings deposited with Bank Simpanan Nasional (BSN).

ii. Interest or bonus which accrues in respect of money deposited with Bank Simpanan Nasional under the “Save as You Earn” scheme.

iii. Interest which accrues on savings deposits of up to RM100,000 with a registered cooperative society, Bank Pertanian Malaysia, Malaysia Building Society Berhad, Borneo Housing Mortgage Finance Bhd. Or with any other institution approved by the Minister of Finance.

iv. Bonus which accrues in respect of money deposits in any savings account with Lembaga Tabung Haji.

v. Interest which accrues on savings deposits of up to RM100,000 with a bank or finance company licensed under the Banking and Financial Institutions Act 1989 (BAFIA 1989).

vi. Interest which accrues in respect of any fixed deposits account (including negotiable certificates of deposits) of up to RM100,000 for a period not exceeding twelve months withBank Pertanian Malaysia, Bank Kerjasama Rakyat Malaysia Bhg., Bank Simpanan Nasional, Borneo Housing Mortgage Finance Bhd., Malaysia Building Society Bhd., or a Bank of finance company licensed under BAFIA 1989.

vii. Interest which accrues in respect of any fixed deposit account (including negotiable certificates of deposits) for a period exceeding twelve months with Bank Pertanian Malaysia, Bank Kerjasama Rakyat Malaysia Bhd., Bank Simpanan Nasional, Borneo Housing Mortgage Finance Bhd., Malaysia Building Society Bhd., or a bank or finance company licensed under BAFIA 1989.

viii. Gains or profits which accrues on deposits of up to RM100,000 in respect of money deposited in any savings account under the interest-Free Banking Scheme (IFBS) with a bank or finance company licensed under BAFIA 1989 or the Islamic Banking Act 1983, Bank Kerjasama Rakyat and Bank Simpanan Nasional.

ix. Gains or profits which accrues in respects of money deposited in any investment account of up to RM100,000 for a period not exceeding twelve months with a bank or finance company licensed under BAFIA 1989 or the Islamic Banking Act 1983, Bank Kerjasama Rakyat and Bank Simpanan Nasional.

x. Gains or profits which accrues in respect of money deposited in any investment account for a period of twelve month of more under the interest Free Banking Scheme with a bank or finance company licensed under BAFIA 1989 or the Islamic Banking Act 1983.

xi. Gains or profits which accrues in respect of money deposits in any investment account under the interest Free Banking Scheme of up to RM100,000 for a period of twelve months or more with Bank Kerjasama Rakyat and Bank Simpanan Nasional.
xii. Interest from securities or bonds issued or guaranteed by the Malaysian Government.

xiii. Interest from debenture (other than convertible loan stock) approved by the Securities Commission.

xiv. Interest earned from Bon Simpanan Malaysia issued by the Bank Negara Malaysia.

xv. Interest earned from the Merdeka Bonds issued by the Bank Negara Malaysia (effective year of assessment 2004).

xvi. Interest earned from a unit trust which is derived from Malaysia and paid or credited by any bank or financial institution licensed under the Banking and Financial Institution Act 1989 (BAFIA 1989) or the Islamic Banking Act 1983.

10. Dividends
The following dividends are exempt form tax:
i. Dividends received from exempt accounts of companies.

ii. Dividends received from cooperative societies.

iii. Dividends received from a unit trust approved by the Minister of Finance such as Amanah Saham Bumiputra.

iv. Dividends received from a unit trust approved by the Minister of Finance where 90% or more of the investment is in government securities.

11. Royalties
An individual resident in Malaysia is exempt from tax in respect of royalties are as follows:

Types of Services/ Amount per annum
art works payment for to be exempted (RM)

i. Artistic work (other than original paintings) 6,000
ii. Recording discs or tapes 6,000
iii. Translation upon request by any agency
a. of the Ministry of Education or Attomey
b. General Chambers 12,000
iv. Literary work or original painting 20,000
v. Musical composition 20,000
vi. Cultural performances Approval by Minister

However, the exemption does not apply to paragraph (iii), (v) and (vi), if the payment received forms part of his emoluments in the exercise of the individual’s official duties.

12. Income Remitted from Outside Malaysia
With effect from the year of assessment 2004, income derived from outside Malaysia and received in Malaysia by resident individual is exempted from tax.

13. Fees or Honorarium for Expert Services
With effect from the year of assessment 2004, fees or honorarium received by an individual in respect of services provided for purposes of validation, moderation or accreditation of franchised education programmes in higher educational institutions is exempted. The services provided by an individual concerned have to be verified and acknowledged by the Lembaga Akreditasi Negara (LAN). However, the exemption does not apply if the payment received forms part of his emoluments in the exercise of his official duties.

14. Income Derived from Research Findings
With effect from the year of assessment 2004, income received by an individual from the commercialization of the scientific research finding is given tax exemption of 50% on the statutory income in the basis year for a year of assessment for 5 years from the date the payment is made. The individual scientist who received the said payment must be a citizen and a resident in Malaysia. The commercialized research findings must be verified by the Ministry of Science, Technology and Environment.

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