Moving to Malaysia: taxes, residence and life

How to become tax resident in Malaysia: personal, dividend and corporate tax, 9 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.

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

Top income tax30%
Dividend tax2%
Corporate tax24%
Special regime for newcomers0% — Territorial: foreign-source income of individuals exempt. Single-tier dividends (2% on >RM100k from 2025).
תושבות מסלאחר 182 ימים — 182 days in calendar year; or <182 days linked to adjacent continuous 182-day period
המסלול שלכםMM2H 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
סוג אקליםtropical rainforest · 32° / 33° (Kuala Lumpur)

Residence programmes in Malaysia

Active programmes

Changes or availability under review

  • Employment Pass — הכנסה / שנה CHF 10'800 · 2026-10

    Higher EP salary thresholds from 1 June 2026

Plan your residence route

Frequently asked questions

How many days do I need to spend in Malaysia to become tax resident?

לאחר 182 ימים. 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

Open Malaysia on the interactive map

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.