What is Foreign-Sourced Income (FSI)? 什么是海外收入（FSI）？
What is Foreign-Sourced Income (FSI)?
• Since 2022, if you are a Malaysian tax resident, any form of income earned abroad is classified as Foreign-Sourced Income (FSI). Once this income is remitted into Malaysia, it becomes subject to taxation.
• Types of Foreign-Sourced Income (FSI):
✅ Business income
✅ Employment income
✅ Dividends, interest, or discounts
✅ Rental income, royalties
✅ Pensions, annuities, or other recurring payments
✅ And more...
• 💡 Key takeaway: If you are a Malaysian tax resident, make sure to check whether your overseas income is taxable upon remittance to Malaysia!
什么是海外收入（FSI）？
2022年开始，如果您是马来西亚税务居民，您在国外拥有的任何形式的收入都属于海外收入（FSI）。这些海外收入一旦汇入马来西亚，都需要在马来西亚缴税。
这些收入包括：
• Since 2022, if you are a Malaysian tax resident, any form of income earned abroad is classified as Foreign-Sourced Income (FSI). Once this income is remitted into Malaysia, it becomes subject to taxation.
• Types of Foreign-Sourced Income (FSI):
✅ Business income
✅ Employment income
✅ Dividends, interest, or discounts
✅ Rental income, royalties
✅ Pensions, annuities, or other recurring payments
✅ And more...
• 💡 Key takeaway: If you are a Malaysian tax resident, make sure to check whether your overseas income is taxable upon remittance to Malaysia!
什么是海外收入（FSI）？
2022年开始，如果您是马来西亚税务居民，您在国外拥有的任何形式的收入都属于海外收入（FSI）。这些海外收入一旦汇入马来西亚，都需要在马来西亚缴税。
这些收入包括：
- 生意收入
- 工作收入
- 股息、利息或折扣
- 租金、版权收入
- 退休金、年金或其他定期付款
- 等等
Apr 25,2025