{"id":5903,"date":"2026-01-16T06:13:06","date_gmt":"2026-01-16T06:13:06","guid":{"rendered":"https:\/\/poshcorporate.com\/?p=5903"},"modified":"2026-01-21T06:56:26","modified_gmt":"2026-01-21T06:56:26","slug":"navigating-malaysias-2025-dividend-tax-changes-essential-insights-for-investors-2","status":"publish","type":"post","link":"https:\/\/poshcorporate.com\/cn\/navigating-malaysias-2025-dividend-tax-changes-essential-insights-for-investors-2\/","title":{"rendered":"\u5168\u9762\u89e3\u67902025\u5e74\u9a6c\u6765\u897f\u4e9a\u80a1\u606f\u7a0e\u53d8\u52a8\uff1a\u6295\u8d44\u8005\u9700\u77e5"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5903\" class=\"elementor elementor-5903\" 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data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-385b1ef4 e-flex e-con-boxed e-con e-parent\" data-id=\"385b1ef4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66256234 elementor-widget elementor-widget-text-editor\" data-id=\"66256234\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<h2 class=\"wp-block-heading\"><strong>\u7b80\u4ecb<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">\u81ea2025\u8bc4\u4f30\u5e74\u5ea6\uff08Year of Assessment\uff09\u8d77\uff0c\u9a6c\u6765\u897f\u4e9a\u5c06\u5bf9\u4e2a\u4eba\u5e74\u6536\u5165\u8d85\u8fc7RM100,000\u5f81\u65362%\u80a1\u606f\u7a0e\uff0c\u4f46\u8fd9\u4ec5\u5bf9\u8d85\u51faRM100,000\u7684\u90e8\u5206\u751f\u6548\u3002\u6b64\u89c4\u5b9a\u9002\u7528\u4e8e\u9a6c\u6765\u897f\u4e9a\u5c45\u6c11\u548c\u975e\u5c45\u6c11\uff0c\u65e8\u5728\u62d3\u5bbd\u7a0e\u6e90\u3001\u589e\u52a0\u56fd\u5bb6\u6536\u5165\uff0c\u540c\u65f6\u786e\u4fdd\u9ad8\u6536\u5165\u7fa4\u4f53\u4f5c\u51fa\u66f4\u5927\u8d21\u732e\u800c\u4e0d\u52a0\u91cd\u666e\u901a\u5de5\u8d44\u8005\u7684\u8d1f\u62c5\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u4f8b\u5982\uff0c\u82e5\u60a8\u4e00\u5e74\u83b7\u5f97RM120,000\u7684\u5e74\u80a1\u606f\uff0c\u653f\u5e9c\u4ec5\u5bf9\u8d85\u51faRM100,000\u7684RM20,000\u90e8\u5206\u5f81\u65362%\u7a0e\u6b3e\u3002\u76f8\u53cd\u7684\uff0c\u5e74\u80a1\u606f\u6536\u5165\u4f4e\u4e8eRM100,000\u7684\u5c0f\u989d\u6295\u8d44\u8005\u5c06\u4e0d\u53d7\u5f71\u54cd\u3002<\/p>\n\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n<h2 class=\"wp-block-heading\"><strong>\u4ece\u514d\u7a0e\u80a1\u606f\u5230\u65b0\u7a0e\u6536\u5236\u5ea6<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">\u57282008\u5e74\u4e4b\u524d\uff0c\u9a6c\u6765\u897f\u4e9a\u4e00\u76f4\u4ee5\u6765\u662f\u5b9e\u884c\u4f20\u7edf\u7684\u53cc\u91cd\u5f81\u7a0e\u5236\u5ea6\uff0c\u516c\u53f8\u7f34\u7a0e\u540e\uff0c\u80a1\u4e1c\u4ecd\u9700\u4e3a\u80a1\u606f\u6536\u5165\u518d\u6b21\u7f34\u7a0e\u3002\u7136\u800c\uff0c2008\u5e74\u653f\u5e9c\u5b9e\u884c\u4e86\u5355\u5c42\u7a0e\u5236\u5e76\u53d6\u6d88\u4e86\u53cc\u91cd\u5f81\u7a0e\uff0c\u516c\u53f8\u53ea\u9700\u4e3a\u5229\u6da6\u7f34\u7a0e\uff0c\u800c\u4e2a\u4eba\u5219\u4eab\u53d7\u514d\u7a0e\u80a1\u606f\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">2025\u5e74\u8bc4\u4f30\u5e74\u5ea6\u7684\u80a1\u606f\u7a0e\u6807\u5fd7\u7740\u5341\u591a\u5e74\u6765\u7684\u9996\u6b21\u91cd\u5927\u8c03\u6574\uff0c\u4e13\u95e8\u9488\u5bf9\u9ad8\u989d\u80a1\u606f\u6536\u5165\u8005\uff0c\u540c\u65f6\u7ef4\u6301\u5bf9\u5c0f\u989d\u6295\u8d44\u8005\u7684\u514d\u7a0e\u4f18\u60e0\u3002<\/p>\n\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n<h2 class=\"wp-block-heading\"><strong>\u65b0\u80a1\u606f\u6536\u5165\u95e8\u69db<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">\u4ece2025\u5e74\u8bc4\u4f30\u5e74\u5ea6\u5f00\u59cb\uff0c\u4e2a\u4eba\u5e74\u80a1\u606f\u6536\u5165\u95e8\u69db\u5c06\u5c06\u51b3\u5b9a\u4e2a\u4eba\u662f\u5426\u9700\u7f34\u7a0e\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u5e74\u80a1\u606f\u6536\u5165\u5728RM100,000\u4ee5\u5185\u7684\u90e8\u5206\u5c06\u7ee7\u7eed\u4eab\u53d7\u514d\u7a0e\u3002<\/li>\n\n<li>\u8d85\u51faRM100,000\u7684\u90e8\u5206\u5c06\u63092%\u7684\u7a0e\u7387\u5f81\u7a0e\u3002<\/li>\n<\/ul>\n<p>\u8fd9\u95e8\u69db\u786e\u4fdd\u5c0f\u989d\u6295\u8d44\u8005\u7ee7\u7eed\u4eab\u6709\u514d\u7a0e\u80a1\u606f\u4f18\u60e0\uff0c\u540c\u65f6\u5bf9\u9ad8\u6536\u5165\u6295\u8d44\u8005\u7684\u8d85\u989d\u80a1\u606f\u8fdb\u884c\u9002\u5ea6\u5f81\u7a0e\u3002<\/p>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-2 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" data-id=\"4754\" class=\"wp-image-4754\" src=\"https:\/\/poshcorporate.com\/wp-content\/uploads\/2026\/01\/imgi_24_Tax-dividend-table-CN.webp\" alt=\"\" srcset=\"https:\/\/poshcorporate.com\/wp-content\/uploads\/2026\/01\/imgi_24_Tax-dividend-table-CN.webp 1920w, https:\/\/poshcorporate.com\/wp-content\/uploads\/2026\/01\/imgi_24_Tax-dividend-table-CN-300x169.webp 300w, https:\/\/poshcorporate.com\/wp-content\/uploads\/2026\/01\/imgi_24_Tax-dividend-table-CN-1024x576.webp 1024w, https:\/\/poshcorporate.com\/wp-content\/uploads\/2026\/01\/imgi_24_Tax-dividend-table-CN-768x432.webp 768w, https:\/\/poshcorporate.com\/wp-content\/uploads\/2026\/01\/imgi_24_Tax-dividend-table-CN-1536x864.webp 1536w, https:\/\/poshcorporate.com\/wp-content\/uploads\/2026\/01\/imgi_24_Tax-dividend-table-CN-18x10.webp 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/figure>\n\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n<h2 class=\"wp-block-heading\"><strong>\u65b0\u80a1\u606f\u7a0e\u6536\u8303\u56f4<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">\u80a1\u606f\u6536\u5165\u7684\u5f81\u7a0e\u8303\u56f4\u53d6\u51b3\u4e8e\u80a1\u606f\u7684\u7c7b\u578b\u53ca\u6765\u6e90\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u9a6c\u6765\u897f\u4e9a\u80a1\u606f\uff1a\u6765\u81ea\u9a6c\u6765\u897f\u4e9a\u516c\u53f8\u7684\u80a1\u606f\uff0c\u8d85\u8fc7RM100,000\u7684\u90e8\u5206\u5c06\u5f81\u65362%\u7a0e\u6b3e\u3002<\/li>\n\n<li>\u6d77\u5916\u80a1\u606f\uff1a\u6765\u81ea\u6d77\u5916\u7684\u80a1\u606f\u57282026\u5e7412\u670831\u65e5\u4e4b\u524d\u514d\u7a0e\uff0c\u4e4b\u540e\u53ef\u80fd\u4f1a\u6709\u8fdb\u4e00\u6b65\u8c03\u6574\u3002<\/li>\n\n<li>\u7279\u5b9a\u516c\u53f8\u7684\u80a1\u606f\u5c06\u7ee7\u7eed\u514d\u7a0e\uff0c\u5982\uff1a\n<ul class=\"wp-block-list\">\n<li>\u4eab\u6709\u5148\u9a71\u5730\u4f4d\u6216\u518d\u6295\u8d44\u6d25\u8d34\u7684\u516c\u53f8\uff1b<\/li>\n\n<li>\u822a\u8fd0\u516c\u53f8\u548c\u5c01\u95ed\u5f0f\u57fa\u91d1\uff1b<span style=\"color: initial;\"> and <\/span>closed-end funds<span style=\"color: initial;\">.<\/span><\/li>\n\n<li><span style=\"color: initial;\">\u56fd\u5185\u516c\u53f8\u652f\u4ed8\u7684\u6e90\u81ea\u7eb3\u95fd\u5b9e\u4f53\u7684\u80a1\u606f\uff1b<\/span><\/li>\n\n<li>\u5355\u4f4d\u4fe1\u6258\u3001EPF\u3001KWAP\u3001LTAT\u548cASNB\u7684\u5206\u914d\u6536\u5165\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u8fd9\u662f\u9a6c\u6765\u897f\u4e9a\u9996\u6b21\u5bf9\u4e2a\u4eba\u5927\u989d\u80a1\u606f\u6536\u5165\u5f81\u7a0e\uff0c\u4e3b\u8981\u5f71\u54cd\u62e5\u6709\u5927\u91cf\u516c\u53f8\u80a1\u4efd\u7684\u9ad8\u51c0\u503c\u4eba\u58eb\u3002<\/p>\n\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n<h2><strong>\u80a1\u606f\u7a0e\u8ba1\u7b97\u6cd5<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">\u80a1\u606f\u6536\u5165\u7684\u7a0e\u7387\u4e3a2%\uff0c\u5e94\u7eb3\u7a0e\u7684\u80a1\u606f\u6536\u5165\u6309\u4ee5\u4e0b\u516c\u5f0f\u8ba1\u7b97\uff1a<\/p>\n\n<p class=\"wp-block-paragraph\">\u5e94\u7eb3\u7a0e\u80a1\u606f\u6536\u5165 = (\u5e94\u7eb3\u7a0e\u6536\u5165 \/ \u603b\u6536\u5165) \u00d7 \u6cd5\u5b9a\u80a1\u606f\u6536\u5165<\/p>\n\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n<h2 class=\"wp-block-heading\"><strong>\u9ad8\u80a1\u606f\u6295\u8d44\u8005\u7684\u7a0e\u52a1\u4f18\u5316\u7b56\u7565<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">\u4e3a\u4e86\u964d\u4f4e\u7a0e\u52a1\u5f71\u54cd\uff0c\u9ad8\u6536\u5165\u6295\u8d44\u8005\u53ef\u4ee5\u8003\u8651\u4ee5\u4e0b\u7b56\u7565\uff1a<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u6295\u8d44\u5de5\u5177\uff1a\u9009\u62e9\u5982\u53ef\u8d4e\u56de\u4f18\u5148\u80a1\uff08RPS\uff09\u7b49\u7ed3\u6784\uff0c\u4ee5\u8d44\u672c\u589e\u503c\u53d6\u4ee3\u80a1\u606f\u6536\u5165\u3002<\/li>\n\n<li>\u514d\u7a0e\u6295\u8d44\uff1a\u5173\u6ce8\u623f\u5730\u4ea7\u6295\u8d44\u4fe1\u6258\uff08REITs\uff09\u3001\u5355\u4f4d\u4fe1\u6258\u53ca\u5176\u4ed6\u514d\u7a0e\u6765\u6e90\u3002<\/li>\n\n<li>\u80a1\u606f\u518d\u6295\u8d44\u8ba1\u5212\uff08DRIPs\uff09\uff1a\u901a\u8fc7\u518d\u6295\u8d44\u80a1\u606f\u6765\u51cf\u5c11\u5e94\u7a0e\u6536\u5165\u3002<\/li>\n\n<li>\u6d77\u5916\u591a\u5143\u5316\uff1a\u8003\u8651\u81f32026\u5e74\u514d\u7a0e\u7684\u6d77\u5916\u80a1\u606f\u4f5c\u4e3a\u6295\u8d44\u7ec4\u5408\u7684\u4e00\u90e8\u5206\u3002<\/li>\n<\/ul>\n\n<div class=\"wp-block-spacer\" style=\"height: 20px;\" aria-hidden=\"true\">\u00a0<\/div>\n\n<h2 class=\"wp-block-heading\"><strong>\u7ed3\u8bba<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">\u4e3a\u65b0\u7684\u80a1\u606f\u7a0e\u505a\u597d\u51c6\u5907\u81f3\u5173\u91cd\u8981\u3002\u6709\u6548\u7ba1\u7406\u80a1\u606f\u6536\u5165\u3001\u6295\u8d44\u4e8e\u514d\u7a0e\u6e20\u9053\u53ca\u591a\u5143\u5316\u6295\u8d44\u53ef\u4ee5\u5e2e\u52a9\u60a8\u4f18\u5316\u6295\u8d44\u7ec4\u5408\uff0c\u540c\u65f6\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\u3002<\/p>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/poshcorporate.com\/cn\/meeting\/\" data-type=\"link\" data-id=\"https:\/\/poshcorporate.com\/meeting\/\">\u9884\u7ea6\u4f1a\u8bae<\/a> \u4e0e\u6211\u4eec\u63a2\u8ba82025\u5e74\u53ca\u672a\u6765\u7eb3\u7a0e\u5e74\u5ea6\u7684\u5b9a\u5236\u7a0e\u52a1\u89c4\u5212\u7b56\u7565\u3002<\/p>\n\n<p class=\"wp-block-paragraph\">\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Introduction Malaysia is introducing a 2% tax on dividend income starting in Year of Assessment (YA) 2025. This tax will apply to individuals who earn more than RM100,000 annually in dividends, with only the amount above RM100,000 being taxed. Both Malaysian residents and non-residents are subject to this rule. For example, if you received RM120,000 [&hellip;]<\/p>","protected":false},"author":2,"featured_media":5794,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-5903","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/posts\/5903","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/comments?post=5903"}],"version-history":[{"count":4,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/posts\/5903\/revisions"}],"predecessor-version":[{"id":6134,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/posts\/5903\/revisions\/6134"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/media\/5794"}],"wp:attachment":[{"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/media?parent=5903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/categories?post=5903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/poshcorporate.com\/cn\/wp-json\/wp\/v2\/tags?post=5903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}