The new income tax treaty between Malaysia and Russia entered into force on 3 September 2025. The treaty, signed 17 May 2024, replaces the 1987 tax treaty between Malaysia and the former Soviet Union as it applies in relations between Malaysia and Russia.
Taxes Covered
The treaty covers Malaysian income tax and petroleum income tax, and covers Russian tax on profits of organizations and income tax on individuals.
Residence
If a person other than an individual is considered resident in bo…