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Labuan: Double Tax Treaties

Table of Treaty Rates

This table lists the percentage rates of withholding tax on certain types of payment made between Malaysia and some of its treaty partners, correct at the time of writing:

Country
Dividends
Royalties
Interest
Paid from Malaysia
Paid from Malaysia
Paid from Malaysia
Albania
nil
10
10
Australia
nil
10
15
Austria
nil
10
n15
Bangladesh
nil
nil or 10
15
Brunei
nil
10
n10
Canada
nil
nil or 10
15
China
nil
10
10
Denmark
nil
10
15
Finland
nil
nil or 10
nil or 15
France
nil
nil or 10 or 15
15
Germany
nil
7
10
Hungary
nil
10
15
India
nil
10
10
Indonesia
nil
10
10
Italy
nil
nil or 10
nil or 15
Japan
nil
10
10
Korea
nil
nil or 10
nil or 15
Mauritius
nil
10
15
Netherlands
nil
nil or 8
nil or 10
New Zealand
nil
nil or 10
15
Norway
nil
nil or 15
15
Pakistan
nil
nil or 10
15
Papua New Guinea
nil
10
15
Philippines
nil
nil or 10
nil or 15
Poland
nil
nil or 10 or 15
nil or 15
Romania
nil
nil or 10
nil or 15
Singapore
nil
5 or 8
10
Sri Lanka
nil
10
10
Sweden
nil
8
10
Switzerland
nil
nil or 10
10
Thailand
nil
nil or 10
15
Russia
nil
15
10
United Kingdom
nil
8
10
Zimbabwe
nil
10
10

 

 

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