Malaysia published the Finance Act 2024 in the Official Gazette on 31 December 2024. Some of the main measures include:

• The introduction of a 2% dividend tax on annual chargeable dividend income of individuals exceeding MYR 100,000 from the year of assessment 2025, with certain exemptions;
• The amendment of the Real Property Gains Tax (RPGT) Act to provide that:
  • the chargeable gain on each dis…