What is Foreign-Sourced Income (FSI)?

• Since 2022, if you are a Malaysian tax resident, any form of income earned abroad is classified as Foreign-Sourced Income (FSI). Once this income is remitted into Malaysia, it becomes subject to taxation.

• Types of Foreign-Sourced Income (FSI):
Business income
Employment income
Dividends, interest, or discounts
Rental income, royalties
Pensions, annuities, or other recurring payments
And more...

• Key takeaway: If you are a Malaysian tax resident, make sure to check whether your overseas income is taxable upon remittance to Malaysia!

什么是海外收入（FSI）？ 

2022年开始，如果您是马来西亚税务居民，您在国外拥有的任何形式的收入都属于海外收入（FSI）。这些海外收入一旦汇入马来西亚，都需要在马来西亚缴税。

这些收入包括：

• 生意收入
• 工作收入
• 股息、利息或折扣
• 租金、版权收入
• 退休金、年金或其他定期付款
• 等等