Stamp Duty

There is no stamp duty relating to the issuance and transfer of Malaysian Government debt securities or  corporate bond and sukuk approved by the SC.

Capital Gain Tax

There is no capital gains tax in Malaysia .

Interest Income Tax

Resident individuals, unit trust companies and listed closed-end fund companies are exempted from income tax for interest income earned from ringgit-denominated Government bonds and corporate bond and sukuk in Malaysia .

Non-resident investors are also exempted from withholding tax on interest income earned from ringgit-denominated debt securities issued by the Malaysian Government as well as  corporate bond and sukuk approved by the Securities Commission (SC).

Note: The above information is provided for general reference for investors and should not be regarded as professional tax advice. Investors should consult the services of a professional tax adviser in order to determine the actual extent of tax obligations arising from such investments.