Malaysia – Philippines
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Malaysia) | Statutory (Philippines) |
|---|---|---|---|
| Dividends | — | 0% | 25% |
| Interest | — | 15% | 20% |
| Royalties | — | 10% | 25% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Malaysia | Philippines |
|---|---|---|
| Corporate income tax | 24% | 25% |
| WHT -- dividends | 0% | 25% |
| WHT -- interest | 15% | 20% |
| WHT -- royalties | 10% | 25% |
| VAT / GST | 0% | 12% |
| Personal income (top) | 30% | 35% |
| Capital gains | n/a | n/a |
| Pillar 2 status | implemented | proposed |
Source: Lembaga Hasil Dalam Negeri Malaysia (Inland Revenue Board of Malaysia) (as of 2026-05-30)