DoubleTaxationImpuestos sobre el sueldo: Malasia
Cuántos impuestos y aportes se pagan por un sueldo (Malasia), cuánto queda neto y qué regímenes impositivos especiales existen.
Cálculo para un sueldo bruto de EUR 60.000 por año
| Sueldo bruto | MYR 285.102 ≈ EUR 60.000 |
|---|---|
| Impuesto a la renta | |
| Cukai pendapatan | MYR 52.338 ≈ EUR 11.015 |
| Aportes del trabajador | |
| Caruman Kumpulan Wang Simpanan Pekerja (KWSP) | MYR 31.361 ≈ EUR 6.600 |
| Caruman PERKESO (Akta Keselamatan Sosial Pekerja 1969) | MYR 360 ≈ EUR 76 |
| Caruman Sistem Insurans Pekerjaan (SIP) | MYR 144 ≈ EUR 30 |
| Sueldo neto | MYR 200.899 ≈ EUR 42.279 |
| Contribuciones e impuestos del empleador | |
| Caruman Kumpulan Wang Simpanan Pekerja (KWSP) | MYR 34.212 ≈ EUR 7.200 |
| Caruman PERKESO (Akta Keselamatan Sosial Pekerja 1969) | MYR 1.260 ≈ EUR 265 |
| Caruman Sistem Insurans Pekerjaan (SIP) | MYR 144 ≈ EUR 30 |
| Costo laboral del empleador | MYR 320.718 ≈ EUR 67.495 |
Solo se incluye una parte de los impuestos y cargas directos del país: el impuesto a la renta del trabajo y los aportes obligatorios. No se incluyen: impuestos sobre el patrimonio y los inmuebles; impuestos sobre dividendos, intereses y otras rentas del capital; impuestos sobre herencias y donaciones; impuestos indirectos como el IVA, los impuestos internos y los derechos de importación.
Este país no figura en el informe Taxing Wages de la OCDE; el cálculo es nuestro y sigue la misma metodología.
Regímenes impositivos especiales
Estos regímenes no se incluyen en el cálculo anterior: cada uno tiene sus propios requisitos.
Returning Expert Programme (REP) — Part XV, Schedule 1, Income Tax Act 1967
Para quién: Malaysian citizens who are experts living and working abroad and had no employment income in Malaysia for at least 36 consecutive months before applying; the programme is run by TalentCorp.
An approved individual may choose a flat 15% rate on chargeable employment income in Malaysia instead of the 0–30% scale for 5 consecutive years of assessment. Applications close on 31 December 2027; after approval there are 2 years to return and start work.
Special income tax rate for a resident non-citizen holding a C-Suite position in an approved company — Part XVIII, Schedule 1, Income Tax Act 1967 (P.U.(A) 242/2023; Global Services Hub incentive)
Para quién: Non-citizens who are Malaysian tax residents in a key (C-Suite) position — CEO, CFO and similar — in a company granted an incentive by MIDA: the business relocation incentive (applications up to 31.12.2024) or the Global Services Hub incentive.
Flat 15% on chargeable income instead of the 0–30% scale. Under MIDA's relocation guideline: 5 consecutive years of assessment, up to 5 individuals per company, basic salary of at least RM25,000 a month, resident in every year. The Act (Part XVIII) allows a rate of 'not more than 20%'; the details are in the Minister's rules.
Knowledge worker in a specified region — Part XIV, Schedule 1, Income Tax Act 1967 (Iskandar Malaysia; Johor-Singapore Special Economic Zone)
Para quién: Qualified knowledge workers residing in a specified region and employed by a company carrying on a qualified activity there (Iskandar Malaysia; from 2025 the Johor-Singapore Special Economic Zone).
Chargeable income from that employment is taxed at 15% instead of the 0–30% scale; the RM400 rebate still applies where income does not exceed RM35,000. For the Johor-Singapore SEZ, MIDA announced 15% for 10 years (from 1 January 2025); conditions and the application window are set by the Minister's rules.
Exemption of foreign-sourced income received in Malaysia by resident individuals — P.U.(A) 234/2022, as amended by P.U.(A) 451/2024
Para quién: Individuals resident in Malaysia (citizens and foreigners) with income from abroad.
Tax is charged only on income received in Malaysia from abroad (s. 3 ITA); income kept abroad is not taxed. Foreign income remitted to Malaysia by a resident individual is exempt (except partnership income) if it was taxed in the source country.
Exemption of employment income of a non-resident for employment in Malaysia not exceeding 60 days — Schedule 6, para 21, Income Tax Act 1967
Para quién: Non-residents working in Malaysia for no more than 60 days in a calendar year (or a continuous period of up to 60 days spanning two years).
Employment income for work in Malaysia is exempt if the total period of employment does not exceed 60 days and the person is not resident for that year.
Base legal: Income Tax Act 1967, Schedule 6, paras 21–22; LHDN Public Ruling No. 2/2026, para 4.6.1
Exemption of pensions derived from Malaysia — Schedule 6, para 30, Income Tax Act 1967
Para quién: Pensioners receiving a pension from Malaysia for former employment in Malaysia, paid on reaching 55, the compulsory retirement age, or on retirement due to ill-health.
Such a pension is fully exempt; where it is not paid under a written law, it must come from an approved fund or scheme. If there are several pensions, only the highest is exempt.
Base legal: Income Tax Act 1967, Schedule 6, para 30
Single-tier dividends: exemption up to RM100,000 and 2% rate on the excess — Schedule 6, para 12B(2), and Schedule 1, Part XXII, Income Tax Act 1967
Para quién: Individuals receiving dividends from companies, derived from Malaysia (single-tier system).
Dividends up to RM100,000 a year are disregarded in chargeable income; the excess over RM100,000 is taxed at a separate 2% rate, not at the 0–30% scale.
Base legal: Income Tax Act 1967, Schedule 6, para 12B(2); Schedule 1, Part XXII
Exemption of non-citizen employees of OHQ, RO, IPC, RDC and TMC companies on employment exercised outside Malaysia — P.U.(A) 382/2003, P.U.(A) 101/2008, P.U.(A) 184/2012
Para quién: Non-citizens employed by a company with Operational Headquarters (OHQ), Regional Office (RO), International Procurement Centre (IPC), Regional Distribution Centre (RDC) or Treasury Management Centre (TMC) status.
Income from employment with such a company for work exercised outside Malaysia is exempt; income for work in Malaysia is taxed normally.
Base legal: P.U.(A) 382/2003; P.U.(A) 101/2008; P.U.(A) 184/2012; LHDN Public Ruling No. 2/2026, para 8
Residencia fiscal
Criterios de residencia fiscal: Malasia
- Ha permanecido en Malasia 182 días o más en el año calendario (contando cada día incompleto): es residente fiscal en Malasia en ese año (s. 7(1)(a) ITA 1967). Malasia grava las rentas de fuente malasia con una escala progresiva del 0 % al 30 %; las rentas extranjeras, solo si se remiten a Malasia, y para las personas físicas están exentas hasta el 31.12.2036 si han tributado en el Estado de la fuente.
- Menos de 182 días en el año seleccionado, pero están unidos a un período de al menos 182 días consecutivos en Malasia en el año anterior o en el siguiente: es residente en Malasia en ese año (s. 7(1)(b) ITA 1967). Conclusión probable: compruebe que esos 182 días consecutivos están realmente dentro de un mismo año contiguo y que cada viaje al extranjero era una ausencia temporal permitida (viajes personales: no más de 14 días en total entre ambos períodos).
- Ha permanecido en Malasia 90 días o más y, en tres de los cuatro años anteriores, fue residente en Malasia o permaneció allí al menos 90 días: es residente en Malasia en ese año (s. 7(1)(c) ITA 1967). Acredite con documentos su respuesta sobre los años anteriores (sellos del pasaporte, certificados de la LHDN).
- Fue residente en Malasia en cada uno de los tres años anteriores y es (o será) residente en el año siguiente: también es residente en el año seleccionado, aunque apenas haya estado en Malasia (s. 7(1)(d) ITA 1967). La conclusión depende de su situación en el año siguiente: si no llega a ser residente en él, la regla no se aplica.
- Como ciudadano malasio en la función pública (o en un organismo creado por ley) que estuvo en el extranjero por ese trabajo o cursando estudios pagados íntegramente por el empleador, se lo considera residente en Malasia en ese año (s. 7(1B) ITA 1967).
Supuestos
- Cálculo según la metodología de la OCDE (Taxing Wages): impuesto a la renta, incluidos los impuestos locales, y aportes del trabajador; persona soltera sin hijos, período fiscal 2026, tipo de cambio del BCE del 2 de enero de 2026.
- Year of assessment (YA) 2026 = calendar year 2026. Malaysian tax resident (182 days or more), single, no children, Malaysian citizen under 60, one private-sector employer; pay spread evenly over the year (monthly = annual / 12), bonuses taxed as ordinary employment income.
- Automatic reliefs for this person: personal RM9,000 (s. 46(1)(a) ITA 1967); compulsory EPF contributions up to RM4,000 (s. 49(1)(b)); SOCSO and EIS contributions up to RM350 (s. 46(1)(n)); tax rebate RM400 where chargeable income does not exceed RM35,000 (s. 6A(2)(a)), capped at the tax. Expense-based reliefs (insurance, medical, education, lifestyle, etc.) and the zakat rebate are excluded.
- Compulsory contributions counted: EPF (KWSP, provident fund) — employee 11%, employer 13% where monthly wages do not exceed RM5,000, otherwise 12%, no ceiling; SOCSO (PERKESO) — employee 0.5% (invalidity scheme), employer 1.75% (employment injury 1.25% + invalidity 0.5%); EIS (employment insurance) — 0.2% + 0.2%. SOCSO and EIS apply to wages up to RM6,000 a month. EPF is counted in full, like pension contributions in other countries on the site, although it is an individual-account fund.
- Not counted: the HRD Corp training levy (paid by the employer; depends on employer size and sector); the employee contribution to PERKESO's Lindung 24 Jam scheme (introduced in June 2026, voluntary for Malaysian employees since 9 July 2026); different EPF/SOCSO rules for non-citizens; the 30% flat rate without reliefs for non-residents.
- Annual calculation using percentages. The official EPF, SOCSO and EIS tables work in wage bands and round up to the ringgit; monthly tax deduction (PCB/MTD) is an advance, and final tax is settled in the annual return. The difference is a few ringgit a year.
- Impuestos locales: localidad: Kuala Lumpur (federal income tax; no local income tax)
- Período fiscal: 2026-01-01 – 2026-12-31
- Tipo de cambio: 1 EUR = 4.7517 MYR (ECB euro foreign exchange reference rate (MYR), 02/01/2026)
Fuentes
- Income Tax Act 1967 (Act 53), online updated text as at 1 January 2026: s. 3, s. 6A(2)(a) and (4) (rebate RM400), s. 46(1)(a) (RM9,000) and (n) (SOCSO/EIS RM350), s. 49(1)(b) and (1A) (EPF RM4,000), Schedule 1 Part I paras 1 and 1A, Parts XIV, XV, XVIII, XXII; Schedule 6 paras 12B, 21, 28, 30
- LHDN, Specification for Monthly Tax Deduction (MTD) Calculations Using Computerized Calculation for 2026 (updated 1 January 2026): Table 1 (scale and rebate), reliefs (individual RM9,000, EPF RM4,000, SOCSO RM350), Exhibit 5
- LHDN Public Ruling No. 5/2026, Taxation of a Resident Individual Part I (04.11.2026), para 6.10 (SOCSO/EIS relief)
- LHDN Public Ruling No. 1/2026, Tax Incentive for Returning Expert Programme (16.03.2026), Examples 5–6
- LHDN Public Ruling No. 2/2026, Tax Treatment of Foreign Nationals Exercising Employment in Malaysia (27.03.2026)
- MIDA, Statutory Contributions: EPF Act 1991 Third Schedule (employee 11%, employer 13% up to RM5,000 / 12% above), SOCSO (employer 1.75%, employee 0.5%), EIS (0.2% + 0.2%)
- PERKESO, Contribution rate: wage ceiling raised from RM5,000 to RM6,000 a month from 1 October 2024
- RTM, 'Skim LINDUNG 24 Jam kekal mandatori bagi pekerja asing' (09.07.2026): contribution voluntary for local employees (Minister of Human Resources)
- LHDN Guidelines on tax treatment in relation to income received from abroad (amended 20.06.2024)
- MIDA, Guidelines and Procedures for the Special Tax Incentive (Relocation), Manufacturing Sector (11.12.2023): C-Suite 15% for 5 years
- MIDA, Process Flow for the Approval of C-Suite Position under the Global Services Hub Incentive (20.03.2025)
- ECB, euro foreign exchange reference rates: MYR 4.7517 on 02.01.2026
Datos revisados: 10/11/2026. Cálculo orientativo para un caso típico. No constituye asesoramiento impositivo.