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Non-resident individuals are subject to a final witholding tax of 10% on special classes of income such as

  • in consideration of services rendered by the person or his employee in connection with the useof property or rights, installation of or operation of any plant, machinery or other apparatus
  • in consideration of technical advice, assistance or services rendered in connection with technical management or administration
  • rent or other payments made under any agreement or arrangement for the use of any moveable property

with effect from 21 September 2002, no witholding tax should be applicable for income received in respect of the 1st two services mentioned above rendered or performed outside Malaysia.

In respect of witholding tax not paid, a penalty of 10% is imposed on the total payment made to a non-resident. However, effective 2 September 2006, the 10% penalty on witholding tax be imposed on the amount of unpaid tax and not on the total payment made to a non-resident.


#7-2, Jalan 4/93,
Taman Miharja, 55200 Kuala Lumpur.
Phone: 603-9281 1588
Fax: 603-9281 6885


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