High-Income Shareholders To Be Taxed With 2% Dividend Tax
High-Income Shareholders To Be Taxed With 2% Dividend Tax
"The dividend tax, however, does not apply to profit distributions made to contributors and depositors of the Employees Provident Fund, the Armed Forces Fund Board, Amanah Saham Nasional Bumiputera or any unit trusts," Anwar said.The government is proposing to impose a 2% dividend tax on taxable dividend income as one of the broaden the tax base progressively.
政府提议逐步拓展税基之一是对应税股息收入征收2%的股息税。
The proposal was announced by Prime Minister Datuk Seri Anwar Ibrahim during the tabling of Budget 2025 yesterday at the Parliament where the dividend tax will be applicable to dividend income exceeding RM100,000 gained by individual shareholders from assessment year 2025.
总理拿督斯里安华·易卜拉欣昨日在议会上表决2025年预算案时宣布了该提议，在该预算案中，股息税将适用于2025年度评估年度超过马币100,000的股息收入，由个人股东获得。
"The tax will be imposed on individual shareholders, including residents, non-residents, and individuals holding shares through nominees.
“该税将征收给包括居民、非居民和通过代表持有股份的个人股东。”
"The dividend tax, however, does not apply to profit distributions made to contributors and depositors of the Employees Provident Fund, the Armed Forces Fund Board, Amanah Saham Nasional Bumiputera or any unit trusts," Anwar said.
安华表示：“然而，该股息税不适用于国家公积金、军方基金委员会、宗教事务国家信托基金或任何单位信托的供款人和存款人。”
Additionally, the Finance Ministry (MOF), in an appendix released alongside the Budget 2025 presentation, said exemptions are also granted to dividend income from foreign sources, dividends distributed from the profits of pioneer-status companies and reinvestment allowance, dividends paid, credited, or distributed from the profits of tax-exempted shipping companies and dividends distributed by cooperatives.
此外，财政部（MOF）在2025年预算案发布附表时表示，对来自外国来源的股息收入、来自享有先驱地位公司利润的股息、再投资允许、付款、记账或分配来自免税航运公司利润的股息以及合作社分配的股息都给予了豁免。
"Additionally, the exemptions will also apply to dividends declared by closed-end funds, dividends received by residents from Labuan entities and any pre-existing exemptions on dividends at the shareholder level," MOF added.
“此外，这些豁免也将适用于封闭式基金宣布的股息、居民从实体实体获得的股息以及股东层面的任何现有关于股息的豁免。” MOF 补充道。
