Withholding Tax (WHT) 预扣税 / 扣缴税
Withholding Tax (WHT)
Withholding Tax (WHT) generally means that when a Malaysian Sdn. Bhd. makes certain specified payments, it may not be permitted to pay the entire amount directly to the recipient. Instead, the company is required to withhold a portion of the payment as tax and remit it to HASiL/LHDN on behalf of the recipient.
WHT and Corporate Income Tax are two separate tax concepts.
According to HASiL's current guidance, payments that fall within the scope of WHT generally require the relevant withholding tax to be remitted to HASiL within one month after the payment is paid or credited to the recipient.
Where Malaysia has entered into a Double Taxation Agreement (DTA) with the country in which the recipient is a tax resident, a reduced tax rate may apply. HASiL states that the lower applicable rate under the DTA or Malaysian domestic tax law is generally applied, subject to the relevant conditions. The recipient's Certificate of Tax Residence should also be retained as supporting documentation.
Example: Malaysian Company Pays Royalty to a Foreign Company
Assume:
Malaysia Sdn. Bhd.
↓
Purchases a foreign company's:
Software / IP Licence
↓
The payment is classified for tax purposes as:
Royalty
↓
Invoice Amount:
RM100,000
If the Malaysian domestic 10% WHT rate applies:
RM100,000 × 10% = RM10,000 WHT
The basic payment structure would therefore be:
Payment to Foreign Company: RM90,000
Payment to HASiL: RM10,000
Total amount:
RM100,000
An important point is that Software, SaaS, Cloud Services, IP Licences, Technical Services, etc. cannot automatically be treated as subject to 10% WHT merely based on the description stated on the invoice.
The actual contractual rights granted, nature of the services, place where the services are performed, and the applicable DTA must be reviewed.
Technical / Management Services
Section 109B applies to certain payments made to non-residents that fall within the Special Classes of Income under Section 4A.
The Malaysian domestic WHT rate is generally:
Gross Payment × 10%
The categories identified by HASiL include certain technical or management services, services connected with the use or installation of equipment, and rental of movable property.
For example, where Section 109B applies:
Foreign Technical Service Fee = RM50,000
WHT:
RM50,000 × 10% = RM5,000
Generally:
Foreign Supplier Receives: RM45,000
RM5,000 → HASiL
However, the actual WHT treatment of cross-border services may depend on the nature of the services, where the services are performed, and the provisions of the applicable DTA.
Therefore, not every payment described as a “service fee to a foreign company” should automatically be treated as subject to 10% WHT.
Non-Resident Contractor
Where a payment relates to a Non-Resident Contractor under Section 107A, the withholding structure is different:
10% — in respect of the non-resident contractor's tax liabilities
+
3% — in respect of the tax liabilities of the relevant employees
HASiL's 2026 information continues to indicate a withholding structure of:
10% + 3%
Important: Not Every Overseas Payment Is Subject to Withholding Tax
For example, where a Malaysian company makes payment to a Chinese supplier for an ordinary purchase of goods, the payment does not automatically become subject to WHT simply because:
“The money is being paid to a foreign company.”
The proper assessment should be:
Malaysia Sdn. Bhd. Makes an Overseas Payment
↓
Who is the recipient?
Resident / Non-Resident?
↓
What is the nature of the payment?
Goods / Services / Interest / Royalty / Rental / Contract?
↓
Where are the services performed?
↓
Does the payment fall within the WHT provisions of the Income Tax Act 1967?
↓
Is there an applicable DTA?
↓
Determine the Applicable WHT Rate
Therefore, for cross-border e-commerce and international trading companies, particular attention should be given to payments such as:
Software & IP Licence | Royalty | Technical Services | Management Fees | Foreign Consultants | Machinery Installation | Equipment Rental | Interest Paid to Foreign Lenders
Ordinary Trading Stock / Goods Purchases, on the other hand, should be assessed separately from these categories.
Withholding Tax (WHT) generally means that when a Malaysian Sdn. Bhd. makes certain specified payments, it may not be permitted to pay the entire amount directly to the recipient. Instead, the company is required to withhold a portion of the payment as tax and remit it to HASiL/LHDN on behalf of the recipient.
WHT and Corporate Income Tax are two separate tax concepts.
According to HASiL's current guidance, payments that fall within the scope of WHT generally require the relevant withholding tax to be remitted to HASiL within one month after the payment is paid or credited to the recipient.
Where Malaysia has entered into a Double Taxation Agreement (DTA) with the country in which the recipient is a tax resident, a reduced tax rate may apply. HASiL states that the lower applicable rate under the DTA or Malaysian domestic tax law is generally applied, subject to the relevant conditions. The recipient's Certificate of Tax Residence should also be retained as supporting documentation.
Assume:
Malaysia Sdn. Bhd.
↓
Purchases a foreign company's:
Software / IP Licence
↓
The payment is classified for tax purposes as:
Royalty
↓
Invoice Amount:
RM100,000
If the Malaysian domestic 10% WHT rate applies:
RM100,000 × 10% = RM10,000 WHT
The basic payment structure would therefore be:
Payment to Foreign Company: RM90,000
Payment to HASiL: RM10,000
Total amount:
RM100,000
An important point is that Software, SaaS, Cloud Services, IP Licences, Technical Services, etc. cannot automatically be treated as subject to 10% WHT merely based on the description stated on the invoice.
The actual contractual rights granted, nature of the services, place where the services are performed, and the applicable DTA must be reviewed.
Section 109B applies to certain payments made to non-residents that fall within the Special Classes of Income under Section 4A.
The Malaysian domestic WHT rate is generally:
Gross Payment × 10%
The categories identified by HASiL include certain technical or management services, services connected with the use or installation of equipment, and rental of movable property.
For example, where Section 109B applies:
Foreign Technical Service Fee = RM50,000
WHT:
RM50,000 × 10% = RM5,000
Generally:
Foreign Supplier Receives: RM45,000
RM5,000 → HASiL
However, the actual WHT treatment of cross-border services may depend on the nature of the services, where the services are performed, and the provisions of the applicable DTA.
Therefore, not every payment described as a “service fee to a foreign company” should automatically be treated as subject to 10% WHT.
Where a payment relates to a Non-Resident Contractor under Section 107A, the withholding structure is different:
10% — in respect of the non-resident contractor's tax liabilities
+
3% — in respect of the tax liabilities of the relevant employees
HASiL's 2026 information continues to indicate a withholding structure of:
10% + 3%
For example, where a Malaysian company makes payment to a Chinese supplier for an ordinary purchase of goods, the payment does not automatically become subject to WHT simply because:
“The money is being paid to a foreign company.”
The proper assessment should be:
Malaysia Sdn. Bhd. Makes an Overseas Payment
↓
Who is the recipient?
Resident / Non-Resident?
↓
What is the nature of the payment?
Goods / Services / Interest / Royalty / Rental / Contract?
↓
Where are the services performed?
↓
Does the payment fall within the WHT provisions of the Income Tax Act 1967?
↓
Is there an applicable DTA?
↓
Determine the Applicable WHT Rate
Therefore, for cross-border e-commerce and international trading companies, particular attention should be given to payments such as:
Software & IP Licence | Royalty | Technical Services | Management Fees | Foreign Consultants | Machinery Installation | Equipment Rental | Interest Paid to Foreign Lenders
Ordinary Trading Stock / Goods Purchases, on the other hand, should be assessed separately from these categories.
Withholding Tax（WHT｜预扣税 / 扣缴税）
简单来说，是马来西亚 Sdn. Bhd. 在支付某些特定款项时，不能把全部款项直接支付给收款人，而是需要依法先扣留一部分税款，并代收款人缴交给 HASiL/LHDN。
简单来说，是马来西亚 Sdn. Bhd. 在支付某些特定款项时，不能把全部款项直接支付给收款人，而是需要依法先扣留一部分税款，并代收款人缴交给 HASiL/LHDN。
它和公司的 Corporate Income Tax（公司所得税） 是两套不同概念。HASiL 最新资料规定，属于 WHT 范围的付款，一般须在付款或贷记给收款人后 1个月内把相关预扣税缴给 HASiL。
如果马来西亚与收款人税务居民所在国家签订了 Double Taxation Agreement（DTA｜双重征税协定），实际税率可能降低。HASiL说明，一般采用 DTA 税率与马来西亚国内税率中的较低适用税率，并应保留收款人的 Certificate of Tax Residence 作为证明。
举例：马来西亚公司支付外国公司 Royalty
假设：
Malaysia Sdn. Bhd.
↓
购买外国公司的 Software / IP License
↓
有关付款在税务上被认定为 Royalty
↓
Invoice = RM100,000
如果适用马来西亚国内 10% WHT：
RM100,000 × 10% = RM10,000 WHT
那么基本资金架构是：
支付外国公司：RM90,000
缴交 HASiL：RM10,000
总成本仍然：
RM100,000
这里非常重要：Software、SaaS、Cloud Service、IP Licence、Technical Service 等不能只看 Invoice 上写什么名称，就直接判断一定是 10% WHT。 必须检查合同实际赋予的权利、服务内容、服务地点以及适用 DTA。
Technical / Management Service
Section 109B 涉及向非居民支付某些 Section 4A Special Classes of Income，国内税率一般为 Gross Payment × 10%。HASiL列出的类别包括某些技术/管理服务、与设备使用或安装有关的服务，以及 movable property 的租赁等。
例如符合 Section 109B：
Foreign Technical Service Fee = RM50,000
WHT = RM50,000 × 10% = RM5,000
一般情况下：
Foreign Supplier receives RM45,000
RM5,000 → HASiL
但跨境服务的实际 WHT 判断会受到服务性质、履行地点和 DTA 条文影响，所以不能把所有“外国公司服务费”统一当成10%。
Non-Resident Contractor
如果属于 Section 107A 的 Non-Resident Contractor 合同付款，则结构比较特别：
10% — 针对非居民承包商相关税务责任
＋
3% — 针对有关雇员的税务责任
HASiL 2026资料仍列示为 10% + 3%。
很重要：不是所有海外付款都有 Withholding Tax
例如公司支付：
中国供应商普通货物采购款
并不能因为：
“钱汇到外国公司”
就自动变成 Withholding Tax。
判断逻辑应该是：
Malaysia Sdn. Bhd. 对外付款
→ 收款人是谁？Resident / Non-Resident？
→ 付款性质是什么？Goods / Service / Interest / Royalty / Rental / Contract？
→ 服务在哪里履行？
→ 是否落入 ITA 1967 的 WHT 条文？
→ 有没有 DTA？
→ 最终确定 WHT Rate
所以对于你经常处理的跨境电商 / 国际贸易公司，特别应该检查这些海外付款：
Software & IP Licence｜Royalty｜Technical Service｜Management Fee｜Foreign Consultant｜Machinery Installation｜Equipment Rental｜Interest to Foreign Lender
而普通 Trading Stock / Goods Purchase 则应与这些项目分开判断。
09 Sep 2026
