Working in Malaysia — Employment Pass and Tax

Foreign nationals working in Malaysia require an Employment Pass (EP) issued by the Expatriate Services Division (ESD) of the Immigration Department, with categorisation EP I (>RM10,000/month, 5 years), EP II (RM5,000-9,999, 2 years) or EP III (RM3,000-4,999, 1 year). Personal income tax is administered by LHDN; residency status (>182 days) determines whether progressive resident rates or flat 30% non-resident rate applies.