The portion exceeding RM100,000 is subject to the 2% tax. 超过 RM100,000 的部分需缴纳 2% 的股息税
The portion exceeding RM100,000 is subject to the 2% tax.
Step-by-Step Calculation (Dividend Income: RM150,000)
Step 1: Total dividend income
RM150,000
Step 2: Tax-free threshold
RM100,000
Step 3: Taxable portion
RM150,000 − RM100,000 = RM50,000
Step 4: Apply 2% tax rate
RM50,000 × 2% = RM1,000
✅ Dividend tax payable: RM1,000
超过 RM100,000 的部分需缴纳 2% 的股息税
分步计算示例（股息收入：RM150,000）
步骤一：股息总收入
RM150,000
步骤二：免税门槛
RM100,000
步骤三：应课税部分
RM150,000 − RM100,000 = RM50,000
步骤四：按 2% 税率计算
RM50,000 × 2% = RM1,000
✅ 应缴股息税：RM1,000
Step-by-Step Calculation (Dividend Income: RM150,000)
Step 1: Total dividend income
RM150,000
Step 2: Tax-free threshold
RM100,000
Step 3: Taxable portion
RM150,000 − RM100,000 = RM50,000
Step 4: Apply 2% tax rate
RM50,000 × 2% = RM1,000
✅ Dividend tax payable: RM1,000
超过 RM100,000 的部分需缴纳 2% 的股息税
分步计算示例（股息收入：RM150,000）
步骤一：股息总收入
RM150,000
步骤二：免税门槛
RM100,000
步骤三：应课税部分
RM150,000 − RM100,000 = RM50,000
步骤四：按 2% 税率计算
RM50,000 × 2% = RM1,000
✅ 应缴股息税：RM1,000
19 Jan 2026
