在馬來西亞外派人員個人所得稅QA

在馬來西亞外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款

Email：kul4ww@evershinecpa.com
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2.1. 徵收外派個人所得稅

馬來西亞的所得稅法由馬來西亞國內稅務局 (Lembaga Hasil Dalam Negeri Malaysia) 管理和監管。縮寫 IRBM 通常用於指稅務局。

聯邦政府通常制定與所得稅有關的法律。所有雇主都必須向所有員工代扣所得稅並每月匯款。

馬來西亞的課稅年度為公曆年, 1月1日至12月31日。

參考

僱員公積金（馬來文）

馬來西亞所得稅法

2021 年金融法

財政部，從國外獲得的收入免稅（馬來語）

馬來西亞稅務局（馬來語）

社會安全組織（馬來文）

員工持股計畫福利，公共裁決 11/2012

跨國員工的股份計畫福利，公共裁決 12/2012

專家回國計畫的稅務激勵（Insentif Cukai Bagi Program Kepulangan Pakar）

In English

2.1. Income Taxes Imposed —

The income tax laws in Malaysia are administered and regulated by the Inland Revenue Board of Malaysia (Lembaga Hasil Dalam Negeri Malaysia). The acronym IRBM often is used to refer to the board.

The federal government generally legislates laws relating to income tax. All employers are required to withhold income taxes from all employees and make monthly remittances.

The tax year in Malaysia is the calendar year from Jan. 1 to Dec. 31.

References

The Employee Provident Fund (Malay)

Malaysia Income Tax Act

Finance Act 2021

Ministry of Finance, Tax Exemption on Income Received From Abroad (Malay)

Inland Revenue Board of Malaysia (Malay)

The Social Security Organisation (Malay)

Employee Share Scheme Benefit, Public Ruling 11/2012

Share Schemes Benefit For Cross Border Employees, Public Ruling 12/2012

Tax Incentives for Expert Return Program (Insentif Cukai Bagi Program Kepulangan Pakar)

2.2. 雇主扣繳範圍

所有擁有至少一名須繳納馬來西亞所得稅的員工的雇主必須向這些居民和非居民僱員代扣代繳所得稅。

In English

2.2. Employer Coverage —

All employers with at least one employee subject to Malaysia’s income tax must withhold and remit income taxes from those resident and nonresident employees.

2.3. 員工個人所得覆蓋範圍

居民和非居民僱員均需繳納馬來西亞所得稅。居民和非居民均須就在馬來西亞賺取或收到的收入繳納所得稅。自 2022 年 1 月 1 日起，居民在馬來西亞收到的源自馬來西亞境外的收入須繳稅，但在 2026 年 1 月 31 日之前仍可免稅。

僱員通常被定義為那些為雇主履行僱用合約而獲得收入的人。

居民被認為是一年中在馬來西亞居住了 182 天的人; 一年中在馬來西亞居住了 90 天並且在過去四年中有三年被視為居民的人; 或者是在過去三年每年均被視為居民的人。

In English

2.3. Employee Coverage —

Resident and nonresident employees are subject to Malaysia income tax. Both residents and nonresidents are subject to income taxes on income earned or received in Malaysia. Income sourced outside of Malaysia received in Malaysia by residents was subject to tax, effective Jan. 1, 2022, but is still exempted through Jan. 31, 2026.

Employees generally are defined as those gaining income relating to the exercising of employment contract with an employer.

A resident is considered anyone who resides in Malaysia for 182 days in a year; resides 90 days in Malaysia during a year and has been considered a resident three out of the last four years; or was considered a resident for all of the previous three years.

2.4. 員工個人所得稅率和級距

居民所得稅以累進稅率徵收，稅率範圍為0%至30%。

在國家的累進所得稅制中，個人收入被依序分配到國家的個人所得稅各個稅級，分配到稅級的每一部分收入都按照該稅級適用的稅率徵稅。

從 2024 年開始，馬來西亞居民的個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：

年收入範圍（馬來西亞林吉特）	所得稅稅率
最高 RM 5,000	零
超過 RM 5,000 至 RM 20,000	1%
超過 RM 20,000 至 RM 35,000	3%
超過 RM 35,000 至 RM 50,000	6%
超過 RM 50,000 至 RM 70,000	11%
超過 RM 70,000 至 RM 100,000	19%
超過 RM 100,000 至 RM 400,000	25%
超過 RM 400,000 至 RM 600,000	26%
超過 RM 60 萬至 RM 200 萬	28%
超過200萬令吉	30%

自2021年1月1日至2023年12月31日，馬來西亞居民個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：

年收入範圍（馬來西亞林吉特）	所得稅稅率
最高 RM 5,000	零
超過 RM 5,000 至 RM 20,000	1%
超過 RM 20,000 至 RM 35,000	3%
超過 RM 35,000 至 RM 50,000	8%
超過 RM 50,000 至 RM 70,000	13%
超過 RM 70,000 至 RM 100,000	21%
超過 RM 100,000 至 RM 250,000	24%
超過 RM 250,000 至 RM 400,000	24.5%
超過 RM 400,000 至 RM 600,000	25%
超過 RM 60 萬至 RM 100 萬	26%
超過 RM 100 萬至 RM 200 萬	28%
超過200萬令吉	30%

非居民一率以 30% 所得稅稅率納稅。薪資為月薪的居民可在稅務局找到薪資稅收減免表e-CP39 入口網站。在馬來西亞，稅收減免表也稱為每月稅收減免表（MTD）。

可從稅務局取得2024 年文件以電腦計算去得知每月稅收減免。

僱員工資中可扣除的稅額是使用馬來西亞每月稅收扣除表, 依據僱員的情況去決定其隸屬何種扣除類別。扣除類別是根據婚姻狀況和其他因素得出的，如下：

•第一類：單身（未婚）；

•第二類：已婚且配偶沒有工作或以其他方式工作

•第三類：已婚且配偶在工作; 僱員離婚或喪偶; 或僱員單身（未婚）並有領養的孩子。

員工必須向其雇主提交 PCB/TP1 表 (Borang PCB/TP1)、聲明表和用於每月減稅的個人修訂表，以向雇主確定他們在馬來西亞所得稅法規下, 希望作為每月預扣稅的可減免金額。雇主必須允許每位員工每年可以至少提交兩次新的 PCB/TP1 表格，用來修改其預扣稅的減免金額。

在馬來西亞, 與薪資相關的表格中經常使用縮寫 PCB，因為它代表馬來語短語“ potongan cukai bulanan ” ，翻譯過來就是每月稅收減免。

專家回國計畫的稅收獎勵：參加馬來西亞專家回國計畫（Program Kepulangan Pakar，縮寫為PKP）的馬來西亞員工有資格享受15%的固定所得稅稅率。該計劃涵蓋的員工是馬來西亞TalentCorp和財政部指定領域的專家，他們離開馬來西亞到另一個國家工作，但又回到馬來西亞並在那裡長期工作。該計劃涵蓋的員工需在另一個國家工作至少36個月並返回馬來西亞工作才能將其在馬來西亞工作的前五年的所得採用 15％的固定所得稅稅率。

員工必須向財政部提交專家返鄉計畫的申請，並獲得批准才能享有 15% 的固定所得稅稅率。該計劃的適用領域包括石油、天然氣和能源；商業服務；金融服務；衛生保健;通訊和基礎設施；電子和電氣；教育;批發和零售；旅遊;農業;以及棕櫚油和橡膠。

In English

2.4. Rates and Thresholds —

Income tax rates are levied on a progressive scale for residents,  ranging from zero to 30%.

In the country’s progressive income tax system, portions of an individual’s income are allocated to the country’s personal income tax brackets, and each portion of income allocated to a tax bracket is taxed at the tax rate applicable to that tax bracket.

Effective from 2024, Malaysia’s personal income tax rates for residents and minimum and maximum amounts of annual income for each tax bracket are as follows:

Range of Annual Income (Malaysian Ringgit)	Income Tax Rate
Up to RM 5,000	zero
More than RM 5,000 and up to RM 20,000	1%
More than RM 20,000 and up to RM 35,000	3%
More than RM 35,000 and up to RM 50,000	6%
More than RM 50,000 and up to RM 70,000	11%
More than RM 70,000 and up to RM 100,000	19%
More than RM 100,000 and up to RM 400,000	25%
More than RM 400,000 and up to RM 600,000	26%
More than RM 600,000 and up to RM 2 million	28%
More than RM 2 million	30%

Effective from Jan. 1, 2021, to Dec. 31, 2023, Malaysia’s personal income tax rates for residents and minimum and maximum amounts of annual income for each tax bracket were as follows:

Range of Annual Income (Malaysian Ringgit)	Income Tax Rate
Up to RM 5,000	zero
More than RM 5,000 and up to RM 20,000	1%
More than RM 20,000 and up to RM 35,000	3%
More than RM 35,000 and up to RM 50,000	8%
More than RM 50,000 and up to RM 70,000	13%
More than RM 70,000 and up to RM 100,000	21%
More than RM 100,000 and up to RM 250,000	24%
More than RM 250,000 and up to RM 400,000	24.5%
More than RM 400,000 and up to RM 600,000	25%
More than RM 600,000 and up to RM 1 million	26%
More than RM 1 million and up to RM 2 million	28%
More than RM 2 million	30%

Nonresidents are taxed at a flat income tax rate of 30%.

Tax deduction tables for wages paid to resident employees on a monthly basis are available in the e-CP39 portal from the Inland Revenue Board. Tax deduction tables also are known as schedules of monthly tax deduction (MTD) in Malaysia.

Monthly tax deductions using computerized calculations is available in the 2024 document from the Inland Revenue Board.

The amount of tax to be deducted from an employee’s wages using Malaysia’s schedules of monthly tax deduction is based partially on the employee’s deduction category. An employee’s deduction category is influenced by the  marital status and other factors, as follows:

• Category 1: single (unmarried);

• Category 2: married and spouse is not employed or working

• Category 3: married and spouse is working, employee is divorced or widowed, or employee is single (unmarried) and has an adopted child.

Employees must submit to their employer Form PCB/TP1 (Borang PCB/TP1), Form of Claims and Individual Revision Form for the Purpose of Monthly Tax Deductions, to acknowledge their employer any deductible amounts or rebates they want to apply as part of their monthly tax withholding within the context of Malaysia’s Income Tax Act. Employers must allow each of their employees to file a new Form PCB/TP1 at least twice a year to modify deductions for their withholding.

The acronym PCB often is used in Malaysia’s forms related to payroll because it represents the Malay phrase “potongan cukai bulanan,” which means monthly tax deductions.

Tax Incentive for Expert Return Program: Malaysian employees who qualify Malaysia’s Expert Return Program (Program Kepulangan Pakar, abbreviated as PKP) are eligible for a flat income tax rate of 15%. Employees covered by the program are experts in fields specified by TalentCorp Malaysia and the Ministry of Finance who had left Malaysia to work in another country but returned to Malaysia to work there for an extended period. Qualified Malaysian employees that had worked in another country for at least 36 months and returned to Malaysia to work there are applicable for a flat income tax rate of 15% for the first five years of working in Malaysia.

Employees must submit an application to the Ministry of Finance to be covered by the Expert Return Program and have that application approved to be eligible for the flat income tax rate of 15%. Applicable fields for the program include oil, gas, and energy; business services; financial services; health care; communications and infrastructure; electronics and electrical; education; wholesale and retailing; tourism; agriculture; and palm oil and rubber.

2.5. 僱主扣繳稅號登記

所有雇主都必須向 IRBM 註冊並獲得所得稅證號。這可以在任何 IRBM 分支機構或透過 e-Daftar 程序在線完成。

此外，雇主必須在新員工聘用之日起 30 天內，到最近的 IRBM 分行為新員工進行登記。這可以透過提交 CP22 表格來完成的。

In English

2.5. Registration —

All employers must register with IRBM and receive an income tax reference number. This can be done at any IRBM branch or online via the e-Daftar program.

Moreover, employers must register new employees at the nearest IRBM branch within 30 days of the new employees’ hire dates. This is done by filing Form CP22.

2.6. 員工個人所得應稅金額

應稅收入通常定義為所有報酬減去允許的扣除額。薪酬包括工資、休假工資、佣金、獎金、小費和所有類型的津貼。

雇主必須根據僱員的婚姻狀況和子女數量計算扣除額。

In English

2.6. Taxable Amounts —

Taxable income is generally defined as all remuneration minus allowable deductions. Remuneration includes wages, leave pay, commissions, bonuses, gratuities, and all types of allowances.

Employers must make deductions based on their employees’ marital status and number of children.

2.7. 扣繳方法

雇主必須從每份工資中預扣所得稅並每月進行匯款。

In English

2.7. Withholding Methods —

Employers must withhold income taxes from each paycheck when paid and make monthly remittances.

2.8. 員工個人所得申報退稅及匯款

雇主必須提交每月申報表 CP39，並在下個月 15 日之前匯出從當月付款中預扣的所得稅。從2019年9月1日起, 雇主必須電子申報Forms CP39 以及 CP39A，並電子支付給財務機構或透過e-CP39入口網站線上支付。

此外，雇主必須在每年 3 月 31 日之前向 IRBM 提交兩份年度申報表，即表格 CP8D 和表格 E，這兩個表格匯總了上一年所有員工的年度所得稅預扣稅款。表格 E 只能以電子方式提交。雇主還必須每年在 2 月最後一天之前向各位員工提交 EA 表格（也稱為 CP8A 表格），這是一份關於員工上一年的工資和預扣稅款的報表。

In English

2.8. Returns and Remittance —

Employers must file a monthly return, Form CP39, and remit income tax withheld from payments by the 15th day of the following month.

Effective from Sept. 1, 2019, employers must file Forms CP39 or CP39A electronically and make payments electronically through a financial institution or online via the e-CP39 portal.

Moreover, employers must file two annual returns, Form CP8D and Form E, with IRBM by March 31 every year. Those two forms summarize the yearly income tax withholding for all employees from the previous year. Form E can only be filed electronically. By the last day of February, employers are required to annually present each employee with Form EA, also known as Form CP8A, a statement of the employee’s wages earned and tax withheld in the previous year,.

2.9. 員工持股計畫

根據馬來西亞國稅局發布的兩項公開裁決，如果員工股票計劃中的股票在相關時間內行使，則應根據行使時的市場價值納稅。

根據《所得稅法》第 25 條和第 32 條，該活動應依照總收入繳納所得稅。

In English

2.9. Employee Share Plans —

Based on two public rulings published by the Internal Revenue Board of Malaysia, shares from employee share plans are taxable on the market value at the time of exercise if they are exercised within a relevant time period.

The exercise is taxable as income tax under sections 25 and 32 of the Income Tax Law in regard to gross income.

2.10. 記錄保存

稅務文件一般應保存至少七年。

In English

2.10. Recordkeeping —

Tax documents generally should be retained for at least seven years.

2.11. 處罰

未能按時繳納所得稅、未預扣所得稅、未正確申報、未能註冊新員工或未能每年向員工提供適當表格的雇主可能會被處以 RM 200 至 RM 2,000 之間的罰款，除罰款外，可能面臨最多六個月的監禁，或兩種處罰皆有。

非居民逾期繳納預扣稅可能會被處以未繳稅款 10% 的罰款。

In English

2.11. Penalties —

Employers that fail to remit income taxes on time, fail to withhold income taxes, fail to make correct filings, fail to register new employees or fail to present the proper forms to employees on an annual basis may be assessed fines between RM 200 and RM 2,000. In addition, they may face imprisonment of up to six months, or both.

Late remittances of withholding taxes for nonresidents may be assessed a fine of 10% of taxes owed.

聯繫我們：

Email：kul4ww@evershinecpa.com
或
馬來西亞永輝BPO有限公司
Kuala Lumper time zone:
CA Aaron Yap, 馬來西亞籍說馬來西亞文中文和英文
或
China Time Zone:
聯絡人: 林幸穗 Anny Lin 協理
手機：+886-937-606-272  
skype: annylin8008  
wechat: annylin8008
電話：+886-2-2717-0515 分機:110  

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