Dividend Taxation

Effective from the Year of Assessment (YA) 2025, individual taxpayers in Malaysia who receive dividend income exceeding RM100,000 in a calendar year will be subject to a 2% tax on the excess dividend amount.
This measure introduces an additional layer of taxation for high dividend earners and reflects the government’s efforts to broaden the tax base while maintaining Malaysia’s single-tier dividend system.

股息税务

自 2025 课税年（Year of Assessment, YA 2025） 起，马来西亚的个人纳税人若在一个日历年度内所获得的股息收入超过 RM100,000，超出部分将需缴纳 2% 的股息税。
该措施为高额股息收入者引入了额外的税务负担，体现了政府在维持马来西亚单层股息税制（Single-Tier Dividend System）的同时，进一步扩大税基的政策方向。