GloBE Country Guide: Malaysia


Status Enacted Law
LawOn December 29, 2023, the Finance Act (No. 2) 2023 was published in the Official Gazette. This implements the Pillar Two GloBE rules in Malaysia from 2025.
Effective DateAccounting periods beginning on or after January 1, 2025
IIRYes (2025)
QDMTTYes (2025)
Filing DeadlinesStandard
Safe HarboursTransposed from OECD Guidance

  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

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