06/08/2026
Malaysia just changed the rules on intra-group loans.
“It’s just a related-party loan, can we use a group rate?”
Not anymore. Malaysia’s new TP guidelines introduce a simplified method for intra-group loans, but it only works if you tick every box:
- Not in the business of borrowing/lending
- Interest taxed under para 4(c)
- Loan in Ringgit
- Under RM50 million
- Domestic + internal funds → Deposit Rate
- Cross-border → Average Lending Rate
🚫 Back-to-back loans don’t qualify
Miss one condition and you’re back to a full comparability analysis, credit assessment, and CTPD.
The compliance burden didn’t disappear. It just moved earlier, into your documentation.
Review early. Price confidently.
Need clarity on Malaysia TP? Let’s talk.
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