What Is the Tax Rate for Foreign-Sourced Income (FSI)?

The tax rate on foreign-sourced income (FSI) is determined based on your personal income tax rate. However, the PKPP program introduced by the government provided a special incentive:

FSI remitted to Malaysia between January 1, 2022, and June 30, 2022, was taxed at a special rate of 3%.

FSI remitted on or after July 1, 2022, is taxed based on your personal income tax rate.

Summary of FSI Tax Rates

Foreign Income Remittance Period Tax Rate

01.01.2022 – 30.06.2022 3%
01.07.2022 onwards Based on personal income tax rate
Key Takeaway: If you remitted your foreign income before June 30, 2022, you benefited from a lower 3% tax rate. Any income remitted after that date is subject to normal tax rates!

海外收入（FSI）的税率为多少？

这些海外收入将依据您的个人所得税税率计算。但政府早前公布的PKPP计划能让纳税人获得优惠，只要是在2022年1月至6月期间所汇入的海外收入都能获得 3% 的特别税率！
 
简单的来说：
 

外国收入汇入马来西亚时间：	税率：
01.01.2022 – 30.06.2022	3%
01.07.2022之后	根据个人所得税率