Records / Laws and rulings

Inland Revenue Board of Malaysia, list of limited double tax agreements (LHDN, Limited DTAs page (last updated 12/08/2026))

The US appears only on Malaysia's list of limited agreements, which cover certain income such as shipping and air transport. There is no comprehensive US-Malaysia income tax treaty to reduce withholding on royalties or fees.

Dated 17 Oct 2026Source checked 17 Oct 2026Basis: primary text

In the source's own words
“Limited DTAs NoCountry 1 Argentina – P.U. (A) 61/1988 2 Saudi Arabia – P.U. (A) 270/1996 3 United States of America – P.U. (A) 242/1989”
Figures it counts in

It is shown on its own, not counted into a figure.

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