Global Property Guide

Financial Information for the Residential Property Buyer


Rental Income Tax (Effective) - Malaysia Compared to Asia

Footnote | Export Sort: Alphabetically | Ascending Rank | Descending Rank

Click name of country for detailed information
Bangladesh 30.00%
Nepal 25.00%
Taiwan 25.00%
Malaysia 22.40%
Vietnam 20.00%
Uzbekistan 20.00%
Indonesia 20.00%
Singapore 15.13%
Kazakhstan 15.00%
Sri Lanka 14.81%
Cambodia 14.00%
Azerbaijan 14.00%
Pakistan 11.40%
Hong Kong 11.40%
Mongolia 10.00%
Macau 8.76%
India 7.87%
Myanmar 7.50%
Laos 7.50%
Georgia 5.00%
China 5.00%
Philippines 4.06%
Japan 3.40%
Thailand 2.73%
South Korea 0.00%

Malaysia: Rental income taxes (%).

The tax levied on the average annual income on a rental apartment/property in the country.

Assumptions:

  • Gross rental income is /US$1,500/month
  • The property is personally directly owned jointly by husband and wife
  • Both owners are foreigners and non-residents
  • They have no other local income
  • There is no mortgage, i.e., no loan is taken for the purchase


In arriving at the pre-tax profit figure, we calculate, and deduct:

  • Depreciation / capital allowances if available. We assume a value for the apartment based on our valuation research, and depreciate on this basis.


We deduct any other costs which a landlord normally pays - management charges, buildings insurance, realtor agency fees, etc. We either choose a standard percentage deduction (if available) or typical actually incurred costs. If real estate tax is normally payable by the landlord, we deduct that.

Our rental income tax figures are provided by accountants (see list of contributors). For more details see the Data FAQ.

Source: Global Property Guide Research, Contributing Accounting Firms


Malaysia releases annual and quarterly house price index. Annual data are available from the Bank Negara Malaysia (BNM) and quarterly data are available from the Valuation and Property Services Department. BNM has useful monetary, financial and economics data.