Retiring in Malaysia
Malaysia: the tax picture for FIRE
Malaysia's biggest tax fact for a FIRE retiree isn't in its rate schedule at all: a resident individual's foreign-source income — foreign pensions, dividends, interest and rent — is exempt from Malaysian tax through 31 December 2036 under a gazetted exemption order (P.U.(A) 234/2022, extended to that date by P.U.(A) 451/2024). Ember models that exemption directly, so foreign-source income routed to a Malaysian year carries no Malaysian charge for years of assessment up to and including 2036, and the full resident scale returns from 2037 — a hard flip, because Ember models enacted law rather than the renewal the order has already had once. One knock-on surprises people: while the exemption runs, the UK–Malaysia treaty's limitation-of-relief article (Art. 25(1)) confines relief to income actually taxed in the other state, and none is — so Ember shows a UK private or occupational pension as UK-taxed until 2036 and Malaysia-taxed from 2037. Two honest residuals, both disclosed rather than modelled: remittance is not an input, so Ember assumes foreign income is not brought into Malaysia (that assumption is what the pack's defaulted-scope-inputs badge marks, and it only starts to bite at the 2036 sunset), and withholding tax in the source country is not modelled, so income from a country that does withhold on outbound payments can show as untaxed here when in reality it would not be.
On Malaysian-source income, Malaysia taxes resident individuals on a progressive scale from 0% to 30% after a RM9,000 personal deduction, with a RM400 rebate (an untapered cliff, not tapered relief) for chargeable income up to RM35,000. Malaysian-source dividends carry a separate 2% charge above RM100,000 a year — Ember treats that RM100,000 as a threshold rather than an allowance, so once dividends cross it the 2% applies to the whole chargeable dividend figure, not just the excess. That is the harsher of two live readings of the 2024 law, and the one the statute, the gazetted rules and the Budget appendix support; practitioners commonly read it the other way, so Ember can over-state the bill for a resident with large Malaysian-source dividends. There is no capital-gains tax on financial assets for individuals (real property instead pays RPGT, which Ember does not model) and no inheritance or estate tax at all. This is a medium-confidence pack: only the RM9,000 relief is modelled among Malaysia's many receipt-driven reliefs, so chargeable income is over-stated on that front, and the cost-of-living factor of 0.45 is an illustrative figure derived from World Bank price levels and adjusted to an expat-retiree basket.
Income tax (2026)medium confidence
Tax-free allowance: MYR 9,000 (then bands apply to income above it).
| Band (above allowance) | Rate |
|---|---|
| MYR 0 – MYR 5,000 | 0% |
| MYR 5,000 – MYR 20,000 | 1% |
| MYR 20,000 – MYR 35,000 | 3% |
| MYR 35,000 – MYR 50,000 | 6% |
| MYR 50,000 – MYR 70,000 | 11% |
| MYR 70,000 – MYR 100,000 | 19% |
| MYR 100,000 – MYR 400,000 | 25% |
| MYR 400,000 – MYR 600,000 | 26% |
| MYR 600,000 – MYR 2,000,000 | 28% |
| above MYR 2,000,000 | 30% |
What this model doesn’t capture (13)
- Territorial basis IS modelled; remittance is NOT, and is defaulted. Malaysia charges income tax under s.3 ITA on income accruing in or derived from Malaysia AND on foreign-source income received in (remitted to) Malaysia by a resident — Sch 6 para 28, as rewritten by Finance Act 2021 [Act 833], leaves that exemption only for non-residents — but the Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022], as amended by P.U.(A) 451/2024 (made 11 December 2024, in operation 1 January 2027), exempts a resident individual from tax on gross income from all s.4 sources received in Malaysia from outside Malaysia, from 1 January 2022 to 31 December 2036. This pack now declares that exemption as a territorial scope (owner rulings T-D1 to T-D4 of 2026-08-07 and T-D5 to T-D11 of 2026-08-08, docs/decisions/2026-08-08-owner-rulings.md), so a Malaysian-resident user's FOREIGN pensions, dividends, rental and other foreign-source income carry NO Malaysian charge for years of assessment up to and including 2036 — the whole liability that the pre-primitive pack would have charged. Malaysian-source income is untouched. FOUR RESIDUAL GAPS, each deliberate: (1) REMITTANCE IS NOT AN INPUT (ruling T-D2). Unremitted foreign income is outside s.3 altogether and remitted foreign income is exempt by the order, so while the exemption runs both routes give nil and this pack assumes a non-remitting resident. That assumption becomes load-bearing only at the sunset, and it is why this pack carries the defaulted-scope-inputs badge. (2) THE PARTNERSHIP CARVE-OUT IS NOT ENCODED. Para 3(1) excludes 'a source of income from a partnership business in Malaysia'; Ember's income categories have no partnership axis, and excluding business income wholesale would wrongly deny the exemption to a genuinely foreign business, so a Malaysian partnership's foreign-source income received in Malaysia is exempted here when the order says it should not be. (3) THE PARA 3(2) 'SUBJECT TO TAX' CONDITION IS NOT MODELLED AS A GATE — deliberately: the LHDN Director-General guideline that para 3(3) makes it turn on treats the condition as met even where the source country levied nothing, because its tax system does not tax that income, because the income fell below its taxable threshold, or because an incentive exempted it (its worked examples include Brunei employment income and a withdrawal from an approved Singapore retirement fund). (4) THE SUNSET IS A HARD FLIP (ruling T-D3). From YA2037 the full resident scale returns to foreign-source income. Enacted law is modelled and renewal is not, even though the original order has already been extended once (P.U.(A) 451/2024, gazetted two years ahead of the old expiry) — the flip is the conservative, over-tax direction. TREATY INTERACTION (ruling T-D4): while the exemption runs, a treaty row that made Malaysia the only taxing state has its relief withdrawn on the source side, because UK-Malaysia DTA Art. 25(1) limits relief to 'so much of the income as is taxed in the other contracting state' and none is. So a UK private or occupational pension of a Malaysian resident is UK-taxed until YA2036 and Malaysia-taxed from YA2037, which is the two-period answer a treaty row (no time axis) could not express. Rows relieved by CREDIT — UK rental, the UK State Pension — are untouched by that withdrawal: the UK charge already stood and the Malaysian credit was simply nil. WHICH CATEGORIES THAT WITHDRAWAL CAN REACH: the allocator consults a treaty row only for business, salary, rental and pension items — dividends and portfolio drawdown route domestically — so the withdrawal can only ever fire on those four categories. The GB→MY DIVIDEND row is therefore never consulted, and a foreign dividend simply falls out of charge with no relief to withdraw. That is the right answer for the UK specifically, because the UK levies no withholding on dividends paid to non-residents; a source country that DOES withhold would keep charging in reality while this model shows nil — see the foreign-withholding entry below.
- Foreign SOURCE withholding is not modelled, and business/salary source is the payer's REGISTRATION country. Two limits of the territorial modelling above, both in the UNDER-tax direction, both disclosed rather than modelled. (i) NO FOREIGN WITHHOLDING. Once this pack puts a resident's foreign-source income outside the Malaysian charge, Ember books tax at source only where a treaty row or a model default routes a source leg. Distributions from a foreign-INCORPORATED company route DOMESTICALLY as dividends (the allocator takes its cross-border branch for business, salary, rental and pension only), so a Malaysian resident's distribution from a US company shows zero tax here while the United States would in reality withhold 30% of the gross under its FDAP rules absent treaty relief — and the same holds for any source country that withholds on outbound distributions. Ember has no withholding axis for dividends, so this is a real under-statement, not a rounding. (ii) SOURCE IS WHERE THE PAYER IS REGISTERED, NOT WHERE THE WORK IS DONE. For business and salary items Ember reads sourceISO from the entity's registration country. Malaysian law asks a different question: s.3 ITA charges income 'accruing in or derived from Malaysia', so services physically performed in Malaysia are MALAYSIAN-source however the payer is registered — and Malaysian-source income is outside the foreign-source exemption entirely. A resident consultant working in Malaysia for a foreign-registered client is therefore exempted here where the statute charges. Modelling it would need a place-of-performance input Ember does not collect.
- Personal reliefs beyond RM9,000 are not modelled. Only the s.46(1)(a) RM9,000 individual-and-dependent-relatives deduction is modelled. Malaysia grants a long list of receipt-driven reliefs — parents' medical RM8,000; disabled individual RM7,000; self-education RM7,000; serious-disease and fertility medical RM10,000; lifestyle RM2,500 plus RM1,000 sports; SSPN RM8,000; spouse or alimony RM4,000; child reliefs; life insurance and EPF and the s.49(1D) PRS/deferred-annuity relief; education and medical insurance; childcare — and Finance Act 2025 [Act 874] adds more for YA2026 (s.46(1)(sa), RM1,000 for tourist-attraction entrance fees and cultural or arts programmes; a RM2,500 EV-charging / food-waste / CCTV bundle; a re-cut childcare relief; s.46(1)(ha) raised from RM6,000 to RM10,000). None of them is evidenced by anything Ember holds, so chargeable income here is over-stated — and the tax with it — for anyone entitled to them. Do not copy a YA2026 relief figure from any secondary listing without checking Act 874.
- Dividend tax — the RM100,000 is a threshold with a cliff, and the competing reading is disclosed. ITA Sch 1 Part XXII (inserted by Finance Act 2024 [Act 862] s.16, effective YA2025 onwards and unchanged for YA2026) charges 2% on an individual shareholder's chargeable income in respect of dividends deemed derived from Malaysia by s.14 'in excess of one hundred thousand ringgit', while Sch 6 para 12B(2) exempts dividends to an individual 'amounting to one hundred thousand ringgit or less'. OWNER RULING D2 (2026-08-07) reads those together as a CLIFF, and that is what this pack models: at or under RM100,000 the dividend is exempt outright, and one ringgit above it the 2% falls on the WHOLE apportioned chargeable dividend income D = A × C / B (P.U.(A) 148/2025 r.2(1)), with the C − D remainder returned to the Part I scale (r.2(4)). Primary authority points that way: Part XXII para 1 charges the 2% 'on every ringgit of the chargeable income in respect of such dividend', i.e. the whole apportioned base once the dividend exceeds RM100,000; Sch 6 para 12B(2)'s exemption of a dividend 'amounting to one hundred thousand ringgit or less' is all-or-nothing rather than a first-RM100,000 slice, and its Act 874 sibling for LLP distributions (Sch 6 para 12D) is drafted identically; P.U.(A) 148/2025 ascertains that base as D = A × C / B with no RM100,000 anywhere in the formula; and MOF's own Budget-2025 appendix describes it the same way ('nilai ambang: pendapatan dividen tahunan yang melebihi RM100,000', with the 2% then applied to the chargeable dividend income after reliefs and deductions). THE COMPETING PRACTITIONER READING, disclosed rather than dismissed: most commentary (Azmi & Associates, L&Co, ClearTax) reads the RM100,000 as an ALLOWANCE — 2% on the excess only — parsing 'in excess of one hundred thousand ringgit' as qualifying the charge base. LHDN's own worked example (the e-BE explanatory notes) is a dead link, so nothing on hasil.gov.my settles it, and the ruling took the evidence-weighted and conservative side of a genuine ambiguity. Where the allowance reading is right this pack over-taxes a resident shareholder with more than RM100,000 of Malaysian-source dividends: RM36,037.14 charged against RM33,150 due — RM2,887.14, 8.7% of the allowance-reading bill, on RM150,000 of dividends alongside RM200,000 of other income. That is one worked case, not the exposure. Differencing the two readings in closed form — this pack charges 2% of D = A × C / B and puts the C − D remainder back on the Part I scale (P.U.(A) 148/2025 r.2(1) and r.2(4)), the allowance reading charges 2% of the dividend above RM100,000 — gives a gap of 2% × RM100,000 plus (the ordinary marginal rate less 2%) × RM9,000 × A/B. It therefore does NOT scale with dividend income: RM1,820 at the floor, RM2,887.14 on the case above, and never more than RM4,520 a year however large the dividend. What scales, and the other way, is the gap's share of the bill, which grows as the dividend approaches the RM100,000 threshold — 0.9% for RM150,000 of dividends beside RM1,000,000 of other income, 8.7% on the case above, 182% for a dividend-only filer on RM150,000, and 910% on RM110,000 of dividends alone, where RM2,020 is charged against RM200 on the allowance reading. NOW MODELLED, so no longer a gap: the P.U.(A) 148/2025 A × C / B apportionment of the relief pool between the dividend and non-dividend parts — the dividend leg takes its A/B share of the RM9,000 (RM3,857.14 on the case above) instead of the whole relief staying on the ordinary base, so the ≤RM180-a-year dividend-leg over-tax the earlier stacked shape carried is gone. Still not modelled: the exclusions for dividends out of pioneer-status, reinvestment-allowance or exempt-shipping profits, co-operative dividends, closed-end-fund declarations and Labuan-entity dividends, and distributions by EPF, LTAT, ASNB or any unit trust; and the identical 2% charge on limited-liability-partnership profit distributions to an individual partner above RM100,000 (ITA Sch 1 Part XXIII, Finance Act 2025 [Act 874] s.17, effective YA2026), which Ember has no income category for. Foreign-source dividends are outside this charge entirely — they are foreign-source income, see the first entry.
- Pensions: the Sch 6 para 30 exemption is deliberately NOT modelled (owner decision D3). ITA Sch 6 para 30 exempts a pension derived from Malaysia, paid on reaching age 55 or the compulsory retirement age specified under written law or on ill-health retirement, in respect of services rendered in exercising a former employment in Malaysia and (where not paid under written law) out of an approved scheme — and where a person is paid more than one pension it applies to the higher or highest pension only. Ember knows neither the source-employment of a pension nor how to rank several of them, so modelling it would be a large silent under-tax; omitting it is a bounded over-tax confined to genuinely Malaysian-source pensions. A FOREIGN pension is unaffected by this choice: it is covered by the foreign-source-income entry above instead, which is where its real exemption comes from. Also not modelled: Sch 6 para 30A (parliamentary and state-assembly pensions and gratuities), the retirement-gratuity exemptions of Sch 6 paras 25, 25A, 25B and 25D, the non-taxability of EPF withdrawals and EPF dividends (no s.4 charge, plus the Sch 6 para 20 exemption of an approved scheme's own income), and the 8% withholding under ITA s.109G with Sch 1 Part XVI on withdrawal from a private retirement scheme or deferred annuity before age 55.
- selfEmployment: researched, and there is nothing mandatory to model — this module is null by design, not by omission. Unlike Spain's RETA or the UK's Class 2/4, Malaysia imposes no mandatory social contribution on self-employment profit. EPF is an employer–employee obligation under the Employees Provident Fund Act 1991; a self-employed person's route in is i-Saraan, an expressly voluntary facility (government incentive 20% of the contribution, capped RM500 a year and RM5,000 lifetime or age 60). PERKESO's Self-Employment Social Security Scheme under the Self-Employment Social Security Act 2017 (Act 789) is compulsory only in the passenger-transport sector — taxi, e-hailing and bus drivers — from 1 June 2017, extended to 19 further informal sectors from 1 January 2020 (PERKESO's page does not say whether contribution in those added sectors is compulsory or merely available), and even where it bites it is a fixed contribution by chosen insured-earnings plan (RM157.20 / RM232.80 / RM442.80 / RM592.80 a year), never a percentage of profit.
- Rental: resident letting rides the ordinary progressive scale as s.4(d) income — there is no flat schedular rate for residents, hence no `residentRentalFlat` module. The statutory deductions are the direct expenses of Public Ruling 12/2018 para 8.2: assessment and quit rent, interest on the loan financing the property, fire-insurance premium, rent-collection costs, tenancy-renewal costs and ordinary repairs. The engine's vacancy and maintenance haircuts stand in for that list — and note that unlike Portugal, Malaysian mortgage interest IS deductible, so the haircut under-states the deduction for a leveraged landlord. Not modelled: the denial of initial expenses (first-tenant advertising, first tenancy-agreement legal fees, stamp duty, agent's commission — para 8.3); the ring-fencing of a s.4(d) adjusted loss, which cannot reduce aggregate income and cannot be carried forward (para 7); the two-year limit on deducting the expenses of an untenanted period (para 8.4.2); and the s.4(a) business-source treatment where comprehensive maintenance and support services are provided, which changes capital-allowance eligibility. The 50% exemption for residential rents up to RM2,000 a month expired after YA2020 and has no YA2026 successor.
- Capital gains and RPGT are outside this pack. Malaysia's capital gains tax (Finance (No. 2) Act 2023 [Act 851], in force 1 January 2024) charges only a company, limited liability partnership, trust body or co-operative society — ITA Sch 1 Part XXI and LHDN's Director-General guideline of 21 July 2025 para 4 — so an individual pays no CGT on shares, listed or unlisted, and the zero-CGT MY row in cgtByCountry is correct for individuals. Real property is different and is not modelled here: RPGT Act 1976 Sch 5 charges an individual citizen or permanent resident 30% / 20% / 15% / nil for a disposal within 3 years / in the 4th / in the 5th / in the 6th year or later, but a disposer who is neither a citizen nor a permanent resident pays 30% for the first five years and 10% from the sixth year, with no taper to nil — the likely position of a non-Malaysian Ember user owning Malaysian property, and the opposite of the intuition a 'Malaysia has no CGT' headline creates. Also not modelled: the Sch 4 para 2 exemption of RM10,000 or 10% of the chargeable gain, whichever is greater, available to individuals; the once-in-a-lifetime private-residence exemption (s.8 RPGTA); no-gain-no-loss transfers between spouses or to a controlled company; and the acquirer's retention-and-remittance duty under s.21B.
- Interest: Ember has no interest income category, so Malaysia's interest exemptions are not modelled. ITA Sch 6 para 35 exempts interest or discount paid to an individual on Government-issued or Government-guaranteed securities, on Securities Commission-approved or authorised debentures and sukuk, and on Bon Simpanan Malaysia; para 34A exempts Merdeka Bond interest; and interest on deposits with licensed banks, Islamic banks and prescribed development financial institutions is exempt for resident individuals by exemption order. Interest entered under any taxable category rides this pack's resident scale and is over-taxed.
- Joint assessment and spouse reliefs are out of scope. s.45 ITA lets a married couple elect combined assessment, and P.U.(A) 148/2025 r.2(3) aggregates spouse income for the dividend formula. Ember models a single filer here (no `jointFiling` module), so the s.47 spouse deduction (RM4,000), the s.45A separately-assessed-wife rebate and the s.6A(2)(b) and s.6A(2)(c) rebates are not modelled.
- The RM400 rebate is an untapered cliff. Under s.6A(2)(a) it is withdrawn entirely one ringgit past RM35,000 of chargeable income, so RM100 more chargeable income can cost RM406 more tax. That is the statute, not a bug. Engine shape: the taxRebate primitive tests TOTAL income (the stack base before this pack's allowance), so the statutory chargeable-income test is re-expressed exactly as total income of RM 44,000 — RM35,000 plus the RM9,000 s.46(1)(a) deduction. The two are identical under this pack's single-relief model; if a second relief is ever modelled, the threshold must move with it. Not modelled: s.6A(2)(b) and (c) (the s.47 husband-or-wife and separately-assessed-wife rebates), the s.6A(2A) departure-levy rebate for umrah and religious pilgrimage, and the s.6A(3) zakat and fitrah rebate, which is a real reduction for Muslim taxpayers.
- Basis period and indexation. Malaysia assesses on a current-year basis: an individual's basis period for a year of assessment is the basis year, i.e. the calendar year (ITA ss.20–21), so YA2026 taxes calendar-2026 income and this pack is keyed by income year like every pack except SG. The bands, the RM9,000 deduction, the RM400 rebate and the RM100,000 dividend threshold are static ringgit amounts with no statutory indexation — they move only when a Finance Act moves them. LHDN's rate page is still labelled 'Year of Assessment 2023, 2024 & 2025'; that is a page-labelling lag, not a rate change, because Finance Act 2025 [Act 874] does not touch Sch 1 Part I.
- The non-resident flat rate is modelled for RENTAL ONLY. ITA Sch 1 Part I para 1A charges a non-resident individual 30% on every ringgit of chargeable income, with no s.46(1) personal deductions and no s.6A rebate (both are limited by statute to a resident). The engine can express that only through the nonResidentRental module, which this pack sets to 30% on the net figure for both cohorts. Any OTHER Malaysian-source income of a non-resident — a Malaysian pension, salary or business profit routed to a non-Malaysian residence — rides this pack's resident progressive scale WITH the RM9,000 allowance instead of the flat 30%, and is therefore UNDER-taxed. Malaysian rent is assessed, not withheld; that conclusion is argued from LHDN's exhaustive withholding table plus the absence of any s.109-series provision for rent of immovable property rather than from an express negative statement, and it affects only the collection mechanism, which Ember does not model. Residence itself is the s.7 ITA day-count test (182 days, the linked-period rule, the 90-day plus three-of-four-years rule, and the following-year rule after three resident years) — Ember does not compute Malaysian residence, it is told the residence jurisdiction.
Capital gainshigh confidence
No capital-gains tax on financial assets.
No CGT on financial assets for INDIVIDUALS: an individual is not a chargeable person under the capital-gains regime introduced from 1 Jan 2024 (LHDN Director General's CGT guideline, 21 Jul 2025) — it reaches companies, LLPs, trusts and co-operatives only, so gains on shares, funds and ETFs are untaxed however large. REAL PROPERTY IS DIFFERENT: Real Property Gains Tax (RPGTA 1976 Schedule 5) applies to Malaysian real property and shares in real-property companies, and a NON-CITIZEN NON-PERMANENT-RESIDENT disposer sits in Part III — 30% for a disposal within the first five years and 10% from the sixth year onwards (a Malaysian citizen/PR in Part I instead pays 30/30/20/15% in years 1-5 and 0% from year six). The 6th-year-and-after Part III rate is 10%, NOT the 5% carried by the pre-2019 column. RPGT is not modelled by this row — Ember models property disposals through the property/estate path.
Inheritance & estate taxhigh confidence
No inheritance or estate tax on death transfers.
No death-transfer tax of any kind, so spouse/child exemptions and non-resident situs scope are all n/a. There is also no deemed disposition at death: on devolution of a deceased person's real property on his executor or legatee the RPGT disposal price is deemed equal to the acquisition price (RPGTA Schedule 2 para 3(1)(a)) so no gain arises, and the executor's acquisition price is the market value at the date of death (a step-up for the heir) — LHDN, 'Transfer Of Asset Inherited From Deceased Estate' (last updated 2026-05-21). Malaysia's real death-planning constraint is succession law, not tax: Muslims' estates are distributed under faraid via the Syariah Courts and a will can only dispose of up to one-third of the estate to non-faraid heirs; non-Muslims dying intestate are distributed under the Distribution Act 1958 [Act 300].
Cost of living
45%
of a UK baseline (100%) — a rough, illustrative comparison, not a forecast.
UK private pension
Under the UK treaty, a UK-sourced private pension paid to a resident here is generally taxed only where you live (not by the UK).
Common questions
Will my foreign pension or investment income be taxed if I retire in Malaysia?
Generally not by Malaysia, and Ember models that. Malaysia exempts a resident individual's foreign-source income — including foreign pensions, dividends, interest and rent — from tax through 31 December 2036 under a gazetted exemption order, and unremitted foreign income falls outside Malaysia's charge entirely regardless. Ember applies that exemption to any foreign-source income routed to a Malaysian year up to and including the 2036 year of assessment, then returns the full resident scale from 2037, because the order as enacted stops there and Ember does not assume a further extension. Watch the UK side: because the UK–Malaysia treaty limits relief to income actually taxed in the other state, a UK private or occupational pension gets no Malaysian relief while the exemption runs, so Ember shows it UK-taxed until 2036 and Malaysia-taxed after. Two things Ember does not model here, both disclosed: whether you remit the income (it assumes you do not, which is what the pack's defaulted-scope-inputs badge flags), and withholding tax charged by the source country.
How are capital gains taxed in Malaysia?
Individuals pay no capital-gains tax on financial assets — shares, listed or unlisted, sit outside Malaysia's 2024 capital-gains regime, which reaches only companies, LLPs, trust bodies and co-operatives. Real property is taxed separately under the Real Property Gains Tax Act, with rates tapering from 30% in the first three years to nil from the sixth year for citizens and permanent residents (non-residents keep paying 10% indefinitely) — Ember does not model RPGT.
How is income tax calculated in Malaysia?
Resident individuals pay a progressive scale from 0% to 30%, after a RM9,000 personal deduction, with a RM400 rebate for chargeable income up to RM35,000 that disappears entirely one ringgit past that line. Malaysian-source dividends above RM100,000 a year carry a further 2% charge. Ember's pack is medium-confidence: only the RM9,000 deduction is modelled among Malaysia's many other reliefs (medical, education, lifestyle, insurance and more), so it over-states chargeable income for most filers. That scale applies to Malaysian-source income; foreign-source income is exempt through the 2036 year of assessment and Ember models the exemption, which is the larger effect for a foreign-income retiree.
What does Malaysia do to your FIRE date?
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