Special Tax Regime · Malaysia

DE Rantau

Active Remote workers with foreign employer; income >USD 24,000/year

12-month renewable pass. Foreign income not taxed in Malaysia (territorial). No local work permit. Access to MSC-status companies ecosystem.

Regime Rate
0%
Under the DE Rantau
Standard Top Rate
30%
without this regime
Duration
1 yrs
Maximum 1 years from application
Target Profile
Visa Programme
Malaysia

Tax Savings Illustration

Example: €150,000 Annual Gross Income
Under DE Rantau
€0
Standard Rate
€31 500
Annual Saving
+€31 500

Eligibility Requirements

Who qualifies?
  • Remote workers with foreign employer
  • income >USD 24,000/year

How the Regime Works

Full details
12-month renewable pass. Foreign income not taxed in Malaysia (territorial). No local work permit. Access to MSC-status companies ecosystem.

Regime vs Standard Rates in Malaysia

Tax TypeStandard RateUnder This RegimeSaving
Income Tax (top rate)30%0%-30.0pp

Frequently Asked Questions

What is the DE Rantau in Malaysia?
The Digital Nomad Pass — DE Rantau is a special tax regime in Malaysia that provides 0% flat rate to qualifying individuals or entities. 12-month renewable pass. Foreign income not taxed in Malaysia (territorial). No local work permit. Access to MSC-status companies ecosystem. Legal basis: MDEC DE Rantau Programme 2022.
Who is eligible for the DE Rantau?
Eligibility for the DE Rantau is limited to: Remote workers with foreign employer; income >USD 24,000/year. Applicants typically must not have been Malaysia tax residents during a specified prior period. Always verify current conditions at the source: MDEC DE Rantau Programme 2022.
How much tax do you pay under the DE Rantau?
Under the DE Rantau, you pay 0% personal income tax — compared to the standard Malaysia top rate of 30%. This is a complete exemption for qualifying residents.
How long does the DE Rantau last?
The DE Rantau lasts for 1 years from the year you first qualify. After this period, standard Malaysia tax rates apply unless you qualify for another regime or change tax residency.
How do I apply for the DE Rantau?
12-month renewable pass. For complete application procedures, refer to: MDEC DE Rantau Programme 2022.

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Disclaimer: This information is for general guidance only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making residency or tax planning decisions.