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.
政府提議逐步拓展稅基之一是對應稅股息收入徵收2%的股息稅。
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.
總理拿督斯里安華·易卜拉欣昨日在議會上表決2025年預算案時宣佈了該提議，在該預算案中，股息稅將適用於2025年度評估年度超過馬幣100,000的股息收入，由個人股東獲得。
"The tax will be imposed on individual shareholders, including residents, non-residents, and individuals holding shares through nominees.
「該稅將徵收給包括居民、非居民和通過代表持有股份的個人股東。」
"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.
安華表示：「然而，該股息稅不適用於國家公積金、軍方基金委員會、宗教事務國家信託基金或任何單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，財政部（MOF）在2025年預算案發布附表時表示，對來自外國來源的股息收入、來自享有先驅地位公司利潤的股息、再投資允許、付款、記賬或分配來自免稅航運公司利潤的股息以及合作社分配的股息都給予了豁免。
"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，這些豁免也將適用於封閉式基金宣佈的股息、居民從實體實體獲得的股息以及股東層面的任何現有關於股息的豁免。」 MOF 補充道。
