新加坡创业准证申请指南
roger
In a world where borders blur and innovation knows no zip code, Singapore has emerged as a launchpad for global entrepreneurs. If you’re building an…
马来西亚2025年预算案：股息税政策为您带来的影响
A New Chapter in Malaysia’s Fiscal Strategy
Malaysia’s National Budget 2025 signals a pivotal shift in the nation’s economic strategy, aiming to bolster fiscal sustainability while ensuring economic growth. Among its most discussed measures is the introduction of a 2% Dividend Tax for individual shareholders earning over RM100,000 annually.
This tax has significant implications for residents, non-residents, and businesses. While designed to enhance revenue, the tax has also raised questions about its impact on Malaysia’s competitiveness and the global mobility of wealth.
In this blog, we’ll break down the new tax policy, its exemptions, and how VIVOS can help individuals and businesses navigate these changes strategically.
Table Of Content
1. Highlights of the 2025 National Budget
1. Overview of the Proposed Dividend Tax
The Dividend Tax, effective from YA 2025, is aimed at individual shareholders with substantial annual dividend incomes. Key features include:
- Target Groups: Resident individuals, non-resident individuals, and individuals holding shares through nominees.
- Tax Rate: 2% on chargeable dividend income exceeding RM100,000, after applying deductions.
2. Exemptions to the Dividend Tax
Several types of dividends are exempt, mitigating the tax’s impact on specific groups:
- Dividends from abroad and tax-exempt entities, such as Pioneer Status (PS) and Reinvestment Allowance (RA) companies.
- Dividends distributed by co-operatives, shipping companies, and Labuan entities meeting certain criteria.
- Exclusions for profit distributions from KWSP, LTAT, ASNB, and unit trusts.
3. Implications for Local and Global Investors
While exemptions offer some relief, concerns remain regarding:
- How this tax aligns with Malaysia’s goal of attracting foreign investment.
- The potential restructuring of portfolios by investors to leverage exemptions for foreign dividends.
2. Key Considerations for Businesses and Individuals
1. Uncertainties and Clarifications Needed
Some aspects of the new tax framework remain ambiguous:
- Does the Pioneer Status and Reinvestment Allowance exemption apply universally or only under certain subsections of the Income Tax Act 1967?
- Will exemptions extend to Labuan entities failing economic substance requirements?
2. Impact on Competitiveness and Portfolio Strategies
The Dividend Tax raises important questions about Malaysia’s global economic standing:
- Will this policy discourage foreign firms and investors due to less favorable tax treatment compared to international markets?
- Could exemptions for foreign dividends encourage local investors to restructure holdings through offshore entities?
3. Challenges in Tax Collection
The government faces practical hurdles in implementing this tax:
- Ensuring compliance among non-resident shareholders with no other taxable income in Malaysia.
- Balancing the administrative costs of collection against the revenue generated.
3. How VIVOS Can Support Your Business and Investments
Navigating these changes requires strategic foresight and expert guidance. As a global leader in mobility and corporate services, VIVOS offers tailored solutions to help businesses and individuals manage their financial and immigration strategies effectively:
- Investment Migration Services: Optimize your investments by exploring tax-friendly jurisdictions and residency options.
- Business Relocation Services: Set up operations in Malaysia or other competitive markets with compliance-focused support.
- Tax Advisory Services: Get personalized insights to adapt your portfolio and minimize tax exposure under the new framework.
- Cross-Border Planning: Leverage our expertise in global mobility to maintain compliance while maximizing financial flexibility.
4. Conclusion: Navigating Change with Strategic Guidance
Malaysia’s National Budget 2025 introduces measures designed to enhance fiscal responsibility while fostering economic growth. However, the new Dividend Tax also presents challenges that require proactive planning.
Whether you’re an investor reevaluating your portfolio or a business leader seeking clarity on tax implications, VIVOS is here to provide the expertise you need. Together, we can turn these changes into opportunities for growth.
Check out this post on: Singapore Budget 2025 Expectations: Empowering Businesses & Foreign Investments
Plan For Malaysia’s Changing Tax Landscape
Expert Guidance for Investors and Businesses.
Most Popular
2 January, 2025为何新加坡是澳大利亚移民家庭寻求稳定的理想替代选择
2 January, 2025为何新加坡成为中国企业行动首选
常见问题
-
马来西亚2025年预算案中推出的新股息税是什么？
对于个人股东，年股息收入超过10万令吉的部分将征收2%的税。
-
股息税是否有豁免情况？
是的，来自外国来源、免税实体和某些基金的股息是免税的。
-
外国投资者将如何受到股息税的影响？
这可能促使投资组合重组，并引发对马来西亚在吸引投资方面竞争力的质疑。
-
关于新税收政策还存在哪些不确定性？
需要就先驱地位公司和纳闽实体的豁免事宜进行澄清。
-
VIVOS如何协助应对这些变化？
VIVOS提供针对税务规划、企业搬迁和投资策略的定制咨询服务。
Recents Blogs
从激情到利润：2025年新加坡餐饮初创企业策略
roger
In Singapore, a nation known for its vibrant food culture, it’s easy to get influenced by the idea of opening your own café, bistro, or…
申请新加坡ONE Pass：五年工作签证指南
roger
Singapore has cemented its reputation as a dynamic global business hub due to its attractive economic prospects, political stability, and modern amenities, continually striving to…
