Umzug nach Malaysia: Steuern, Aufenthalt und Leben
So werden Sie in Malaysia steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 9 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Malaysia the top income tax rate is 30%, dividends are taxed at up to 2% and companies pay 24% corporate tax. Newcomers may use a special regime (0%): Territorial: foreign-source income of individuals exempt. Single-tier dividends (2% on >RM100k from 2025).
How to move and become tax resident
To become tax resident in Malaysia you need at least 182 days a year (182 days in calendar year; or <182 days linked to adjacent continuous 182-day period). The typical route is MM2H Silver (USD 150k deposit + property RM 600k): Age 25+; fixed deposit USD 150k (50% withdrawable later); buy property ≥RM 600k (held 10 yrs); health insurance; via licensed agent There are 8 open residence programmes in Malaysia — see the list below.
Living there
Kuala Lumpur has a tropical rainforest climate with winter highs around 32 °C and summer highs around 33 °C.
Key facts
| Höchste Einkommenssteuer | 30% |
|---|---|
| Dividendensteuer | 2% |
| Gewinnsteuer | 24% |
| Sonderregime für Zuzüger | 0% — Territorial: foreign-source income of individuals exempt. Single-tier dividends (2% on >RM100k from 2025). |
| Steuerliche Ansässigkeit | nach 182 Tagen — 182 days in calendar year; or <182 days linked to adjacent continuous 182-day period |
| Typischer Aufenthaltsweg | MM2H Silver (USD 150k deposit + property RM 600k) — Age 25+; fixed deposit USD 150k (50% withdrawable later); buy property ≥RM 600k (held 10 yrs); health insurance; via licensed agent |
| Klimatyp | tropical rainforest · 32° / 33° (Kuala Lumpur) |
Aufenthaltsprogramme in Malaysia
Aktive Programme
- Malaysia My Second Home (MM2H) – Silver — Investition CHF 228'000 · 2026-10
- Malaysia My Second Home (MM2H) – Gold — Investition CHF 580'000 · 2026-10
- Malaysia My Second Home (MM2H) – Platinum — Investition CHF 1'160'000 · 2026-10
- MM2H – Special Economic / Financial Zone (SEZ/SFZ, e.g. Forest City) — Investition CHF 115'600 · 2026-10
- Sarawak MM2H (S-MM2H) — Investition CHF 27'000 · 2026-10
- DE Rantau Nomad Pass — Einkommen / Jahr CHF 19'200 · 2026-10
- Premium Visa Programme (PVIP) — Investition CHF 180'000 · 2026-10
Little-used since 2021 launch; check with Immigration Dept
- Long Term Social Visit Pass (spouse/family) — family · 2026-10
Änderungen oder Verfügbarkeit prüfen
- Employment Pass — Einkommen / Jahr CHF 10'800 · 2026-10
Higher EP salary thresholds from 1 June 2026
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Malaysia to become tax resident?
nach 182 Tagen. 182 days in calendar year; or <182 days linked to adjacent continuous 182-day period Foreign-sourced income of individuals exempt to 2036; MM2H alone ≠ residence
How much tax will I pay in Malaysia?
In Malaysia the top income tax rate is 30%, dividends are taxed at up to 2% and companies pay 24% corporate tax.
Which residence programmes does Malaysia offer?
Malaysia My Second Home (MM2H) – Silver (CHF 228'000); Malaysia My Second Home (MM2H) – Gold (CHF 580'000); Malaysia My Second Home (MM2H) – Platinum (CHF 1'160'000); MM2H – Special Economic / Financial Zone (SEZ/SFZ, e.g. Forest City) (CHF 115'600); Sarawak MM2H (S-MM2H) (CHF 27'000)
What is the usual way to move to Malaysia?
MM2H Silver (USD 150k deposit + property RM 600k). Age 25+; fixed deposit USD 150k (50% withdrawable later); buy property ≥RM 600k (held 10 yrs); health insurance; via licensed agent
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.