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Malaysia Explains Tax Treatment of Income Distributions from Retail Money Market Funds

|Approved Changes|Malaysia
Malaysia

The Inland Revenue Board of Malaysia (IRBM) has issued Practice Note No. 1/2026, dated 27 February 2026, which explains the tax treatment of distributions from retail money market fund (RMMF) unit trusts. The main information on the tax treatment is as follows. See the full practice note for additional information, including examples.

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PRACTICE NOTE NO. 1/2026

EXPLANATION ON TAX TREATMENT FOR REPORTING INCOME BASED ON PROFIT DISTRIBUTION VOUCERS OF RETAIL MONEY MARKET FUND ("RMMF").

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