Malaysia-Singapore DTAA: Double Tax Avoidance Agreement
Malaysia and Singapore have robust, multifaceted economic and financial links that span bilateral trade, investment, and tourism. This relationship is undergirded by a rich shared cultural and political history.
To deepen economic ties, the two countries have implemented a Double Tax Avoidance Agreement (DTAA) in 1968. The agreement was modified in 2004; these modifications came into force in 2007 for both Singapore and Malaysia. This agreement has significantly contributed to the improvement of trade and investment between Singapore and Malaysia. Thus, if you consider starting business in Singapore from Malaysia, the DTA will facilitate this process.
This article covers the following topics:
What Is the DTAA between Malaysia and Singapore?
Scope of Malaysia-Singapore DTAA
What Taxes Will I Owe Under the Malaysia-Singapore Double Tax Agreement?
Double Tax Avoidance Agreement at a Glance
Type of income or payment
Where it is taxed
Income from immovable property
Permanent establishment income
Profits from shipping and air transport
Independent personal services
Taxed in the country where the recipient resides unless he has a fixed base
regularly available to him in the other country for the purpose of performing his or her activities.
Dependent personal services
Income of artists and sports persons
Pensions and other similar remuneration (including any annuity)
Payments to students and trainees
Taxed in the country where they reside. Exempt from tax in the country of education on:
- All remittances from abroad for the purposes of his maintenance, education, study, research, or training; and
- The amount of such grant, allowance, or award.
Teachers, professors, and researchers
Protect Your Income From Excessive Taxation
Frequently Asked Questions