2% tax on dividend income 2% 的股息税
Effective from the Year of Assessment (YA) 2025, individual taxpayers (both Malaysian and foreign individuals) are subject to a 2% tax on dividend income that exceeds RM100,000 per year.
This tax:
自2025课税年（Year of Assessment, YA 2025）起，个人纳税人（包括马来西亚公民及外国个人）在一个历年内所取得的股息收入，凡超过 RM100,000 的部分，将需缴纳 2% 的股息税。
该税项特点如下：
This tax:
- Applies only to individuals
- Does not apply to companies or group holding structures
- Is imposed only on the excess amount, not on the full dividend
自2025课税年（Year of Assessment, YA 2025）起，个人纳税人（包括马来西亚公民及外国个人）在一个历年内所取得的股息收入，凡超过 RM100,000 的部分，将需缴纳 2% 的股息税。
该税项特点如下：
- 仅适用于个人股东
- 不适用于公司或集团控股架构
- 仅对超过 RM100,000 的超额部分征税，而非对全部股息征税
19 Jan 2026
