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June 26, 2026

This Agreement between Qatar and Malaysia is for the prevention of double taxation on income. It applies to income tax and petroleum income tax in Malaysia, and income taxes in Qatar. The treaty sets dividend withholding rates at 5% for shareholders with at least 10% capital, and 10% otherwise. Interest is taxed at 5%, and royalties at 8%. A unique provision introduces an 8% tax on fees for technical services. Government investment authorities are exempt from tax on dividends. Both nations utilize the credit method, including a tax-sparing provision, to eliminate double taxation.

Agreement between the Government of the state of QATAR and the government of MALAYSIA for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Desiring to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:

Contents

Article 1 - Persons Covered

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - Shipping and Air Transport

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Fees for Technical Services

Article 14 - Capital Gains

Article 15 - Independent Personal Services

Article 16 - Dependent Personal Services

Article 17 - Directors' Fees

Article 18 - Artistes and Sportspersons

Article 19 - Pensions and Annuities

Article 20 - Government Service

Article 21 - Students and Trainees

Article 22 - Lecturers and Researchers

Article 23 - Other Income

Article 24 - Elimination of Double Taxation

Article 25 - Non-discrimination

Article 26 - Mutual Agreement Procedure

Article 27 - Exchange of Information

Article 28 - Members of Diplomatic Missions and Consular Posts

Article 29 - Entry into Force

Article 30 - Termination

Article 1
Persons Covered

This agreement shall apply to persons who are residents of one or both of the contracting states.

Article 2
Taxes Covered

This agreement shall apply to taxes on income imposed on behalf of a contracting state, irrespective of the manner in which they are levied.
There shall be regarded as taxes on income all taxes imposed on total income or on elements of income.
The existing taxes which are the subject of this agreement are:
1. in the state of qatar: taxes on income..
2. in malaysia:
  1. the income tax; and
  2. the petroleum income tax;
  (hereinafter referred to as 'malaysian tax');
This agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of this agreement in addition to, or in place of, the existing taxes. The competent authorities of the contracting states shall notify each other of any significant changes that have been made in their taxation laws.

Article 1Persons Covered

Article 2Taxes Covered

Article 3General Definitions

Article 1
Persons Covered

Article 2
Taxes Covered

Article 3
General Definitions