双重税收协定和预扣税税率
2022/2023 马来西亚税务手册
预扣税适用于马来西亚的纳税居民向非居民支付的某些类型的款项，并且每个类别的税率如下：
利息：15%
版税：10%
股息：免税
合同支付（用于在马来西亚提供的服务）：
– 承包商的责任：10%
– 员工的责任：3%
特殊收入类别：
– 提供的建议、援助或服务在马来西亚提供：10%
– 可移动财产的租金：10%
其他收益或利润：10%
值得注意的是，在与特定条约伙伴达成的双重税收协定下，可能享有较低的税率。
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