Regime Rate
0%
Under the MM2H
Standard Top Rate
30%
without this regime
Duration
10 yrs
Maximum 10 years from application
Target Profile
Residency Programme
Malaysia
Tax Savings Illustration
Example: €150,000 Annual Gross Income
Under MM2H
N/A
Standard Rate
30%
Annual Saving
—
Eligibility Requirements
Who qualifies?
- Applicants with liquid assets >MYR 1.5M, offshore income >MYR 40,000/month
How the Regime Works
Full details
10-year renewable multiple-entry visa. Foreign income remains tax-free (territorial). Fixed deposit requirement: MYR 1M. Property purchase requirement: MYR 600,000. 3 categories: Platinum/Gold/Silver.
Regime vs Standard Rates in Malaysia
| Tax Type | Standard Rate | Under This Regime | Saving |
|---|---|---|---|
| Income Tax (top rate) | 30% | 0% | -30.0pp |
Frequently Asked Questions
What is the MM2H in Malaysia?
The Malaysia My Second Home Programme is a special tax regime in Malaysia that provides 0% flat rate to qualifying individuals or entities. 10-year renewable multiple-entry visa. Foreign income remains tax-free (territorial). Fixed deposit requirement: MYR 1M. Property purchase requirement: MYR 600,000. 3 categories: Platinum/Gold/Silver. Legal basis: Ministry of Tourism Malaysia; MM2H Guidelines 2021.
Who is eligible for the MM2H?
Eligibility for the MM2H is limited to: Applicants with liquid assets >MYR 1.5M, offshore income >MYR 40,000/month. Applicants typically must not have been Malaysia tax residents during a specified prior period. Always verify current conditions at the source: Ministry of Tourism Malaysia; MM2H Guidelines 2021.
How much tax do you pay under the MM2H?
The MM2H provides special tax treatment. Consult the official guidelines (Ministry of Tourism Malaysia; MM2H Guidelines 2021) for exact calculation rules.
How long does the MM2H last?
The MM2H lasts for 10 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 MM2H?
Application procedures for the MM2H are set out in Ministry of Tourism Malaysia; MM2H Guidelines 2021. You typically need to file a formal application with Malaysia's tax authority after establishing residency. Consult a local tax advisor for guidance.
Other Special Regimes to Compare
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.