Malaysia Updates Guidelines on the Tax Treatment of Gains from the Disposal of Foreign Capital Assets Received in Malaysia from Outside Malaysia

The Inland Revenue Board of Malaysia (IRBM) has published updated technical guidelines, Tax Treatment on Gains from the Disposal of Foreign Capital Assets Received in Malaysia from Outside Malaysia (Amendment), dated 29 September 2026. The guidelines replace the guidelines originally published in March 2024 and updated in April 2024, explaining the capital gains tax exemption on gains from the disposal of capital assets situated outside Malaysia and received by companies, limited liability p…