Withholding Tax (WHT) 

Withholding tax refers to the income tax that a taxpayer (payer) must deduct and remit to the Inland Revenue Board (LHDN) when making payments to a non-tax resident (recipient).

9 Payer: Any individual or entity conducting business in Malaysia. The payer is responsible for deducting WHT when making payments to non-tax residents for services, technical consulting, rental, or the use of any movable assets.

9 Recipient: Any non-tax resident individual or entity receiving the above-mentioned payments.

Under the Income Tax Act 1967, the payer is responsible for the tax on the listed payments made to the recipient. The deducted WHT must be remitted to the Director General of Inland Revenue within one month after payment to the non-tax resident.

       Withholding Tax


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1967