21/03/2026
📢 Practice Note No. 2/2026 实务说明第2/2026号
EXPLANATION OF TAX TREATMENT FOR UNIT HOLDERS OF REAL ESTATE
INVESTMENT TRUST (REIT) OR PROPERTY TRUST FUNDS (PTF) FOR THE
YEAR OF ASSESSMENT 2026 AND SUBSEQUENT YEARS OF ASSESSEMENT.
2026 课税年度及以后各课税年度房地产投资信托基金 (REIT) 或房地产信托基金 (PTF) 单位持有人的税务处理说明。
🔹 Old Way (YA 2025 & before)
• Most unit holders paid a final withholding tax (e.g., 10% for individuals) on REIT distributions.
• No further tax reporting was required.
🔹 New Way (YA 2026 & onwards)
According to Practice Note 2/2026 and recent government announcement:
• The 10% preferential withholding tax on REIT/PTF distributions has ended from 2026 onwards.
• Resident individuals must now report REIT income and pay tax at their normal personal income tax rates (no more flat 10% WHT).
• Resident companies are taxed at normal corporate tax rates, and withholding tax deduction does not apply to them.
• Non resident companies are still subject to 24% withholding tax as final tax.
• Foreign and institutional investors may be taxed at applicable rates (e.g., 30% for non individual non resident).
• Unit holders must declare REIT distributions in their tax returns for the year of receipt.
🔹 评估年度 2025 及以前
• 大多数 REIT 单位持有人按 最终预扣税（例如个人 10%）缴税，无需再申报。
🔹评估年度 2026 及以后
根据 实务说明第2/2026号及政府通告：
• 自 2026 年起，10% 优惠预扣税率终止。
• 居民个人须在报税表中申报 REIT 分配收入，并按 个人所得税率 纳税。
• 本地公司按 公司税率 纳税，不再适用 WHT 扣除。
• 非居民公司仍须缴纳 24% 预扣税 作为最终税。
• 外国及机构投资者按适用税率（如 30%）纳税。
• 单位持有人须在收入收到的评估年度 在报税表中申报 REIT 分配收入。
🔹 Key Point Summary
• 10% WHT for individuals on REIT distributions is no more from YA 2026.
• REIT income for residents must be declared in tax returns and taxed at normal rates.
• Non resident companies still face 24% final WHT
🔹 重点摘要
• 从 评估年度 2026 起，个人 REIT 分配收入的 10% 预扣税不再适用。
• 居民个人及公司收到的 REIT 收入必须 在报税表中申报，并按 正常税率 纳税。
• 非居民公司仍需缴纳 24% 预扣税作为最终税。
https://www.hasil.gov.my/media/5xpppbkg/practice-note-no-1-2026-tax-treatment-for-reporting-income-based-on-profit-distribution-vouchers-of-rmmf.pdf
