Dividend Taxation

Dividend Tax Implications for Individual Shareholders

• The 2% tax applies only when total dividend income received by an individual exceeds RM100,000 per year.
• Dividend income up to RM100,000 remains exempt from tax, while the portion exceeding RM100,000 will be taxable at 2%.
• Individual shareholders are required to declare their dividend income accurately in their annual income tax return. Failure to do so may result in penalties, additional tax assessments, or enforcement actions by the Inland Revenue Board of Malaysia (LHDN).
• Shareholders with substantial dividend income are advised to review their personal tax planning strategies, especially where dividends are received from multiple companies.  

股息税务（适用于个人股东）
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个人股东的股息税务影响

• 2% 股息税仅在个人全年所收取的股息总额超过 RM100,000 时才适用。
• RM100,000 以内的股息收入仍然免税，仅对超过 RM100,000 的部分按 2% 税率征税。
• 个人股东必须在年度个人所得税申报表中如实申报其股息收入。若未正确申报，可能面临罚款、补税评估，或被**马来西亚内陆税收局（LHDN）**采取执法行动。
• 对于从多家公司收取大量股息的股东，建议重新检视并规划个人税务安排，以确保合规并提升税务效率。