Destination · Malaysia
Malaysia: MM2H and foreign income left alone
A long-stay programme with a clear deposit and property requirement, and an exemption for individuals' foreign income that now runs to 2036.
Overview
Why clients look at Malaysia
MM2H includes Silver, Gold, Platinum and SEZ/SFZ categories, with different pass durations and conditions. The figures below describe Silver, which offers a five-year renewable pass.
Malaysia taxes income arising in Malaysia. Foreign-source income received in Malaysia by resident individuals is currently exempt under an exemption order, subject to its conditions. A 2024 amendment, in force from 1 January 2027, extends that exemption to 31 December 2036. Malaysian-source income stays taxable, and a foreign payment does not by itself make income foreign-source.
US citizens remain taxable in the US wherever they live; see leaving the United States. Canadians, see leaving Canada.
At a glance
Malaysia in six lines
| Tax system | Malaysian-source income is taxed. Resident individuals' foreign-source income received in Malaysia is exempt under an order extended to 2036, subject to conditions. |
|---|---|
| Programmes | MM2H (Silver, Gold, Platinum and SEZ/SFZ categories, the last with its own requirements MM2H, SEZ/SFZ), with state-level variants. Working and doing business in Malaysia are not allowed in Silver and Gold, and are listed as permissible only in Platinum. |
| Citizenship | Not a realistic goal for most clients. Malaysia is chosen for residence and lifestyle. |
| Where companies, banks and trusts can sit | Beyond the required deposit, your companies and investments can sit wherever your plan needs them. |
| Good fit for | Retirees and families who want a long stay in Southeast Asia, with English widely used and good private healthcare. |
| Watch out for | The 10-year hold on the property, deposit withdrawal limits, the yearly stay requirement, the bar on work and business in the Silver and Gold categories, and Malaysian-source income. |
General information, not legal or tax advice. Immigration and tax rules, amounts and processing times change; we confirm the current requirements for your specific case during your Global Strategy.
Programme figures, as checked September 2026
What the official sources say
- MM2H Silver, fixed deposit. US$150,000 with a licensed Malaysian financial institution. Up to 50% of the principal may be withdrawn after approval. MM2H
- MM2H Silver, property. A home worth RM600,000 or more must be bought after approval and cannot be sold for 10 years. MM2H
- Pass and presence. A five-year renewable pass with a multiple-entry visa. At least 90 days (cumulative) in Malaysia each year; for participants aged 25 to 49 the days can be met by the principal and/or dependants. One-off participation fee of RM1,000 per principal application. MM2H
- Work and business, by category. Silver and Gold: business or investment activities and employment are listed as not allowed. Platinum: both are listed as permissible. As checked October 2026. MM2H Silver, Gold, Platinum
- Foreign-income exemption. The Income Tax (Exemption) (No. 5) Order 2022 (Amendment) Order 2024 replaces "31 December 2026" with "31 December 2036", in operation from 1 January 2027. Parliament of Malaysia
The fixed deposit and property purchase are both programme requirements; government and professional fees are separate expenses. For Silver, up to 50% of the deposit may be withdrawn after approval for permitted purposes, including buying the residence. MM2H Silver
Funds needed at each stage (Silver).
- To be approved: the full US$150,000 fixed deposit with a licensed Malaysian financial institution, plus the RM1,000 participation fee.
- After approval: up to US$75,000 (50% of the deposit principal) can be withdrawn for permitted purposes, including buying the residence. At least US$75,000 stays on deposit.
- The residence: a home of RM600,000 or more, bought after approval and held for 10 years. If the withdrawn deposit is used toward it, only the balance of the price needs new money.
- Throughout: government fees, renewal fees and professional fees are paid separately.
Done for you
How we handle your MM2H application
You make the decisions. We coordinate the immigration and legal professionals in each country and follow every step, so the paperwork never becomes your job.
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Eligibility
We check whether this route fits your income, assets, family and nationality, and compare it with the alternatives before you commit.
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Documents
We give you the document list for your case and coordinate certificates, apostilles, translations and local filings.
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Application
We coordinate the filing with the immigration professionals in the country and follow it through each stage.
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Follow-through
We plan what comes next: renewals, your tax residency, banking and where your companies and investments should sit.
Does Malaysia tax my foreign income?
Foreign-source income received in Malaysia by resident individuals is currently exempt, subject to the conditions of the exemption order, which has been extended to 31 December 2036. Malaysian-source income is taxed.
Do I lose the MM2H deposit?
No, it remains your money in a Malaysian fixed deposit, but only part of it can be withdrawn after approval. The property is a separate purchase with a 10-year hold.
How long must I stay in Malaysia each year?
The Silver category asks for 90 days (cumulative) a year. For participants aged 25 to 49, the days can be met by the principal and/or dependants.
Will moving to Malaysia end my taxes at home?
For Canadians, a properly planned departure can end Canadian residence. US citizens remain taxable in the US wherever they live.
Your next step
Considering Malaysia?
The Global Strategy checks whether MM2H fits your family and funds, and how your income is treated once you move.