The Malaysia Master Tax Guide provides a practical, accurate, and dependable overview of Malaysia’s income tax laws and practices. Covering legislation relevant to individuals, companies, partnerships, LLPs, and other taxable entities, this guide also offers essential insights into stamp duty, real property gains tax, capital gains tax, double tax agreements, and investment incentives.
This edition reflects the law as it stands up to and including 15 January 2026.
Why you’ll love this
For over four decades, this guide has been Malaysia’s leading tax reference, offering clarity and accuracy on the latest tax developments. It helps you stay compliant and confident when preparing tax returns, resolving disputes, and navigating complex tax obligations.
Key Features:
- Latest Tax Updates: Reflects all tax changes since the previous 2025 edition, including adjustments from the 2026 Budget, updated exemption orders, new rules, and recent case judgments
- Current and Accurate Information: Includes the most up-to-date tax rates, tables, and statutory references
- Practical Worked Examples: Provides new, updated, and reworked examples to illustrate real-world tax applications
- Comprehensive Navigation Tools: Features extensive cross-referencing, indexing, and finding aids for faster research
- User-Friendly Layout: Designed to help readers quickly locate answers to specific tax questions with ease
Who should read this:Â
- Tax professionals and consultants
- Accountants and auditors
- Finance and corporate reporting teams
- Business owners and company directors
- Legal practitioners handling tax matters
- Students and educators in taxation or finance
- Anyone responsible for preparing tax returns or managing compliance obligations
| Chapter | Title |
|---|---|
| – | Highlights of 2025 Tax Changes |
| 1 | Individuals |
| 2 | Companies and Limited Liability Partnerships |
| 3 | Mutual Concerns |
| 4 | Partnerships and Hindu Joint Families |
| 5 | Estates, Trusts, Beneficiaries, Settlements |
| 6 | Basis of Assessment and Tax Accounting |
| 7 | What is Included in Assessable Income? |
| 8 | Exemptions and Exclusions from Income |
| 9 | Business Deductions |
| 10 | Reliefs and Deductions |
| 11 | Capital Allowances |
| 12 | Selected Business Activities, Non-Residents and Special Cases |
| 13 | Investment Incentives |
| 14 | The Administrative Provisions |
| 15 | Tax Treaties, Transfer Pricing and International Tax Issues |
| 16 | Tax Avoidance and Tax Evasion |
| 17 | Real Property Gains Tax |
| 18 | Capital Gains Tax |
| 19 | Stamp Duty |
| 20 | Labuan Business Activity |
| – | Back Matter |
| – | Abbreviations |
| – | Case Table |
| – | Section Finding List |
| – | Rules and Subsidiary Legislation |
| – | Index |








