DoubleTaxationImpostos sobre o salário: Malásia
Quanto se paga de impostos e contribuições sobre um salário (Malásia), quanto sobra líquido e quais regimes tributários especiais existem.
Cálculo para um salário bruto de € 60.000 por ano
| Salário bruto | MYR 285.102 ≈ € 60.000 |
|---|---|
| Imposto de renda | |
| Cukai pendapatan | MYR 52.338 ≈ € 11.015 |
| Contribuições do empregado | |
| Caruman Kumpulan Wang Simpanan Pekerja (KWSP) | MYR 31.361 ≈ € 6.600 |
| Caruman PERKESO (Akta Keselamatan Sosial Pekerja 1969) | MYR 360 ≈ € 76 |
| Caruman Sistem Insurans Pekerjaan (SIP) | MYR 144 ≈ € 30 |
| Salário líquido | MYR 200.899 ≈ € 42.279 |
| Contribuições e tributos do empregador | |
| Caruman Kumpulan Wang Simpanan Pekerja (KWSP) | MYR 34.212 ≈ € 7.200 |
| Caruman PERKESO (Akta Keselamatan Sosial Pekerja 1969) | MYR 1.260 ≈ € 265 |
| Caruman Sistem Insurans Pekerjaan (SIP) | MYR 144 ≈ € 30 |
| Custo total para o empregador | MYR 320.718 ≈ € 67.495 |
Só é considerada uma parte dos tributos e encargos diretos do país: o imposto de renda sobre o trabalho e as contribuições obrigatórias. Não são considerados: impostos sobre o patrimônio e os imóveis; impostos sobre dividendos, juros e outros rendimentos de capital; impostos sobre heranças e doações; tributos indiretos como o IVA, os impostos seletivos e os impostos de importação.
Este país não consta do relatório Taxing Wages da OCDE; o cálculo é nosso e segue a mesma metodologia.
Regimes tributários especiais
Esses regimes não estão incluídos no cálculo acima: cada um tem condições próprias.
Returning Expert Programme (REP) — Part XV, Schedule 1, Income Tax Act 1967
Para quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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
Residência fiscal
Critérios de residência fiscal: Malásia
- Você permaneceu na Malásia 182 dias ou mais no ano-calendário (contando cada dia incompleto): você é residente fiscal na Malásia nesse ano (s. 7(1)(a) ITA 1967). A Malásia tributa os rendimentos de fonte malaia por uma tabela progressiva de 0% a 30%; os rendimentos estrangeiros, só se forem remetidos para a Malásia, e, para as pessoas físicas, eles estão isentos até 31/12/2036 se tiverem sido tributados no Estado da fonte.
- Você passou menos de 182 dias na Malásia no ano escolhido, mas esses dias estão ligados a um período de pelo menos 182 dias consecutivos na Malásia no ano anterior ou no seguinte: você é residente na Malásia nesse ano (s. 7(1)(b) ITA 1967). Conclusão provável: verifique se esses 182 dias consecutivos estão realmente dentro de um único ano vizinho e se cada viagem ao exterior era uma ausência temporária permitida (viagens pessoais: no máximo 14 dias no total para os dois períodos).
- Você permaneceu na Malásia 90 dias ou mais e, em três dos quatro anos anteriores, foi residente na Malásia ou permaneceu lá pelo menos 90 dias: você é residente na Malásia nesse ano (s. 7(1)(c) ITA 1967). Comprove com documentos a sua resposta sobre os anos anteriores (carimbos do passaporte, certidões da LHDN).
- Você foi residente na Malásia em cada um dos três anos anteriores e é (ou será) residente no ano seguinte: você também é residente no ano escolhido, ainda que quase não tenha estado na Malásia (s. 7(1)(d) ITA 1967). A conclusão depende da sua situação no ano seguinte: se você não for residente nele, a regra não se aplica.
- Como cidadão malaio no serviço público (ou em um órgão criado por lei) que esteve no exterior por esse trabalho ou fazendo estudos integralmente pagos pelo empregador, você é considerado residente na Malásia nesse ano (s. 7(1B) ITA 1967).
Premissas
- Cálculo pela metodologia da OCDE (Taxing Wages): imposto de renda, incluindo tributos locais, e contribuições do empregado; pessoa solteira sem filhos, ano-calendário de 2026, câmbio do BCE de 2 de janeiro 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.
- Tributos locais — localidade: Kuala Lumpur (federal income tax; no local income tax)
- Período de apuração: 2026-01-01 – 2026-12-31
- Câmbio: 1 EUR = 4.7517 MYR (ECB euro foreign exchange reference rate (MYR), 02/01/2026)
Fontes
- 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
Dados verificados: 10/11/2026. Cálculo indicativo para um caso típico. Não constitui consultoria tributária.