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Tax Incentive for Nonresident Individuals Holding Key Positions In Companies

Updated: May 2


Budget 2022 Highlights – Special Income Tax Treatment (for Individual) - PDF

95. Budget 2022 Budget 2022 Highlights – Special Income Tax Treatment (for Individual)
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Guidelines and Procedures for the Application of Special Tax Incentive under the National Economic Recovery Plan (PENJANA)

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.1 Guidelines and Procedures for the Application of Special Tax Incentive under the Nati
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Guidelines and Procedures for the Application of Special Tax Incentive for Selected Services Activities under the National Economic Recovery Plan (PENJANA)

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1. On June 5, 2020, the Malaysian government announced the Special Tax Incentive under the Economic Recovery Plan (PENJANA) for manufacturing companies who seek to transfer their operations to Malaysia.


2. Non-Citizen Individuals Holding Key Positions (C-Suite) are taxed at a fixed rate of 15% for 5 years.


3. This tax incentive is limited to 5 non-citizen individuals working in each company who meet the following criteria:


  • the individual earns a monthly salary of not less than RM25,000; and


  • the individual is a tax resident in Malaysia for each year of assessment when the 15 percent flat income tax rate is in effect. 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻


1. 2020年6月5日,马来西亚政府宣布了经济复苏计划 [PENJANA] ,并针对那些寻求将业务转移到马来西亚的制造企业,给予特别税收优惠。 2. 担任关键职位 [C-Suite] 的个人非马来西亚公民,将连续5年按15%的固定税率纳税。


3. 每家公司在这项税收优惠政策下,仅限 5 名符合以下条件的个人非公民可享有此税务优惠:-


  • 个人的月薪不低于25千令吉;以及


  • 在15%的统一所得税率生效的每个课税年度,该非公民个人都是马来西亚的税务居民。











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