The Inland Revenue Board of Malaysia has issued Public Ruling No. 1/2026, explaining the tax treatment in respect of tax incentives in relation to the Returning Expert Programme (REP) to attract Malaysian citizens who work overseas as professionals to return to work in Malaysia. Public Ruling No. 1/2026 updates and replaces Public Ruling No. 2/2018. The REP was introduced to attract Malaysians who work overseas to return to Malaysia in certain areas of expertise to contribute to national dev…