Malaysia published the Income Tax (Dividend Income Received in Malaysia from Outside Malaysia) (Exemption) Order 2026 in the Official Gazette on 22 October 2026. The Order extends the tax exemption on foreign-sourced dividend income brought into Malaysia by four years from 1 January 2027 to 31 December 2030, which was first announced as part of the 2026 Budget. Eligible persons include individuals with dividend income from a partnership business in Malaysia, limited liability partnerships, a…
