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 tax | 30% |
|---|---|
| Dividend tax | 2% |
| Corporate tax | 24% |
| Special regime for newcomers | 0% — Territorial: foreign-source income of individuals exempt. Single-tier dividends (2% on >RM100k from 2025). |
| टैक्स रेज़िडेंसी | 182 दिनों के बाद — 182 days in calendar year; or <182 days linked to adjacent continuous 182-day period |
| आपका रास्ता | 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 |
| जलवायु प्रकार | tropical rainforest · 32° / 33° (Kuala Lumpur) |
| Military service | selective — Selected 18-year-olds (PLKN 3.0, from 2026), 2 months · also new citizens |
| Taxed for holding the passport | none — Residence-based taxation; citizens abroad not taxed on foreign income |
| Can you give it up? | allowed — Form K renunciation; Home Ministry approval |
| Passport reputation (banks, sanctions) | low risk — Standard KYC; widely accepted by Swiss/international banks |
Residence programmes in Malaysia
Active programmes
- Malaysia My Second Home (MM2H) – Silver — निवेश CHF 228'000 · 2026-10
- Malaysia My Second Home (MM2H) – Gold — निवेश CHF 580'000 · 2026-10
- Malaysia My Second Home (MM2H) – Platinum — निवेश CHF 1'160'000 · 2026-10
- MM2H – Special Economic / Financial Zone (SEZ/SFZ, e.g. Forest City) — निवेश CHF 115'600 · 2026-10
- Sarawak MM2H (S-MM2H) — निवेश CHF 27'000 · 2026-10
- DE Rantau Nomad Pass — आय / वर्ष CHF 19'200 · 2026-10
- Premium Visa Programme (PVIP) — निवेश CHF 180'000 · 2026-10
Little-used since 2021 launch; check with Immigration Dept
- Long Term Social Visit Pass (spouse/family) — family · 2026-10
Changes or availability under review
- Employment Pass — आय / वर्ष 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?
182 दिनों के बाद. 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
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