海外收入汇回大马时将被征税

不要忘记双重税收减免(可扣除已在国外缴纳的税务)

以前，大马只对在该国产生或来自该国的收入征税, 居民的外国收入在大马不征税.

但 …2022 年 1 月 1 日起

01海外收入汇回大马时将被征税

02双重税收减免

税务居民有权在大马税收中申请双重税收减免.

如果存在条约，可用的抵免税额为已支付的全部外国税款或征收的大马税款，以较低者为准.

在没有税收协定的情况下，可用的抵免仅限于已付外国税款的一半.

03双重征税协定 (DTA)

双重征税协定 (DTA) 的目标是避免或尽量减少双重征税.

这主要是通过居住国给予双重税收减免.

支付的外国税款可以在相同利润的大马税款中抵免.

04如何申请双重税收减免

税收协定减免可以在纳税人的所得税申报表中提出, 也可以在相关年度结束后的两年内提出协定减免的书面请求。

05马来西亚的双重征税条约

截至 2019 年 6 月 21 日，大马 DTA 的列表

https://www.hasil.gov.my/bt_goindex.php?bt_kump=5&bt_skum=5&bt_posi=4&bt_unit=1&bt_sequ=1&bt_lgv=2

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