Malaysia
Malaysia exempts foreign-sourced income received by resident individuals until 31 December 2036, has no capital gains tax on shares for individuals and no inheritance tax, and costs far less to live in than Singapore or Hong Kong. MM2H gives 5 to 20 years of residence for a USD 150,000 to USD 1 million fixed deposit plus a home purchase, with only 90 days a year in the country. The catches: Malaysian-source income is taxed up to 30%, dividends above RM100,000 now carry a 2% tax, the foreign-income exemption is a time-limited order rather than law, and MM2H money and property are locked in.
Latitax verdict
Foreign income brought in by individuals is exempt, with a long-stay visa (MM2H).
Ideal for: Retirees and remote founders wanting low cost and low tax in Asia.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Verified30%
Capital gains
Unverified0% for individuals on shares
Inheritance / estate
SecondaryNone
Wealth tax
SecondaryNone
Corporate tax
Secondary24% (15%/17% for qualifying SMEs)
Tax system
SecondaryForeign income exempt for individuals until 2036
Research, not advice. Rates change; confirm with a qualified professional before acting. 10 official sources, reviewed 2026-09-29.