Malaysia: Direct and indirect tax measures in Finance Act 2025
Effective January 1, 2026
The Finance Act 2025, along with the Measures for the Collection, Administration and Enforcement of Tax Act 2025, were published in the official gazette on December 31, 2025.
The Acts became effective January 1, 2026.
Read a January 2026 report prepared by the KPMG member firm in Malaysia
The Finance Act 2025 includes measures relating to capital gains tax, real property gains tax, the stamp duty self-assessment system (SDSAS), and individual (personal) income tax.
Read a November 2025 report prepared by the KPMG member firm in Malaysia