Malaysia · Work
Malaysia Employment Pass
Income needed: from MYR 5,000 a month ≈ $1,220
Employment Pass (EP) Categories I-III
First checked against official sources on Change log
Key facts
Employment Pass is a work route for Malaysia. Applicants need income from MYR 5,000 a month ≈ $1,220. You can stay 10 yrs, renewable. Local work: limited. Checked 2026-10-11 against the official source.
- Money needed
- from MYR 5,000 a month ≈ $1,220
- Government fees
- MYR 2,160 ≈ $530 · +2 more
- First stay
- 10 yrs
Cost, time and long term
To apply: 3 government fees listed below; income to show from MYR 5,000/mo ≈ $1,220. No lawyer or agent fee is included.
Government feesMYR 2,160 ≈ $530 · +2 more
- MYR 2,160 (≈ $530)Application fee per application, RM2,000 plus 8% SST, applications from 1 September 2024.
- MYR 200 a year (≈ $49)Employment Pass immigration fee per year of approved duration (RM300 per year for MIDA Key Post).
- MYR 125 (≈ $31)Processing fee per application.
Shown, not spentMYR 20k+/mo ≈ $4,900 · +2 more
- MYR 20,000 a month (≈ $4,900)Category I: RM 20,000 and above, for applications on or after 1 June 2026 (previously RM 10,000 and above); pass up to 10 years.
- MYR 10,000 a month (≈ $2,450)Category II: RM 10,000 to RM 19,999 with a succession plan (previously RM 5,000 to RM 9,999); pass up to 10 years.
- MYR 5,000 a month (≈ $1,220)Category III: RM 5,000 to RM 9,999 with a succession plan (previously RM 3,000 to RM 4,999); pass up to 5 years.
RenewalRenewable
After 3 consecutive years on an Employment Pass you can apply for the 10-year Residence Pass-Talent.
CitizenshipGeneral rule: 10 years of residence
Naturalisation needs residence in Malaysia for at least 10 of the 12 years before applying, including the last 12 months, plus Malay language knowledge, good character and intent to settle permanently.
Why this route may not fit
Check this before you apply.
- Needs a job offer from an employer in Malaysia
- Work rights are limited
What you'll need
Who can apply3
- The Malaysian employer applies for the foreigner through the Expatriate Services Division system.
- The position must be approved.
- Categories II and III require a succession plan under the revised policy.
What you must show4
- All new and renewal applications submitted on or after 1 June 2026 must meet the revised salary thresholds.
- Category I: MYR 20,000 (≈ $4,900) a month and above, for applications on or after 1 June 2026 (previously MYR 10,000 (≈ $2,450) and above); pass up to 10 years.
- Category II: MYR 10,000 (≈ $2,450) to MYR 19,999 (≈ $4,900) a month with a succession plan (previously MYR 5,000 (≈ $1,220) to MYR 9,999 (≈ $2,450)); pass up to 10 years.
- Category III: MYR 5,000 (≈ $1,220) to MYR 9,999 (≈ $2,450) a month with a succession plan (previously MYR 3,000 (≈ $730) to MYR 4,999 (≈ $1,220)); pass up to 5 years.
What happens at day 182
How Malaysia decides tax residence and treats foreign-source income, from its tax records.
- Stay on this route
Up to 10 years at first, renewable
- Tax residence
- At least 182 days in a calendar yearResident for tax in Malaysia if present 182 days or more in the year; linked-year and 90-day tests also exist.
- At least 182 days in a basis year (calendar year)Presence in Malaysia of 182 days or more makes an individual resident; fewer than 182 days generally means non-resident.
- Foreign-source income
Foreign-source income exempt
Resident individuals are exempt from tax on foreign-source income received in Malaysia from 1 January 2022 to 31 December 2036, except income from partnership businesses.
- Special regime
Exemption for foreign-source income received by resident individuals · Tax relief
All tax rules for Malaysia Tax records checked
Full official text
Employer-sponsored work pass for foreign professionals hired by Malaysian companies; salary thresholds and maximum pass duration depend on the category from 1 June 2026. 1 2 3 4
What you must show and pay
- Income of at least MYR 20,000 a month (≈ $4,900) · Category I: RM 20,000 and above, for applications on or after 1 June 2026 (previously RM 10,000 and above); pass up to 10 years. 1
- Income of at least MYR 10,000 a month (≈ $2,450) · Category II: RM 10,000 to RM 19,999 with a succession plan (previously RM 5,000 to RM 9,999); pass up to 10 years. 1
- Income of at least MYR 5,000 a month (≈ $1,220) · Category III: RM 5,000 to RM 9,999 with a succession plan (previously RM 3,000 to RM 4,999); pass up to 5 years. 1
- A fee of MYR 2,160 (≈ $530) · Application fee per application, RM2,000 plus 8% SST, applications from 1 September 2024. 3
- A fee of MYR 200 a year (≈ $49) · Employment Pass immigration fee per year of approved duration (RM300 per year for MIDA Key Post). 3
- A fee of MYR 125 (≈ $31) · Processing fee per application. 3
Requirements
- The Malaysian employer applies for the foreigner through the Expatriate Services Division system. 1 2
- The position must be approved. 1 2
- Categories II and III require a succession plan under the revised policy. 1
- All new and renewal applications submitted on or after 1 June 2026 must meet the revised salary thresholds. 1
- Category I: MYR 20,000 (≈ $4,900) a month and above, for applications on or after 1 June 2026 (previously MYR 10,000 (≈ $2,450) and above); pass up to 10 years. 1
- Category II: MYR 10,000 (≈ $2,450) to MYR 19,999 (≈ $4,900) a month with a succession plan (previously MYR 5,000 (≈ $1,220) to MYR 9,999 (≈ $2,450)); pass up to 10 years. 1
- Category III: MYR 5,000 (≈ $1,220) to MYR 9,999 (≈ $2,450) a month with a succession plan (previously MYR 3,000 (≈ $730) to MYR 4,999 (≈ $1,220)); pass up to 5 years. 1
Stay
- Category I up to 10 years; Category II up to 10 years with succession plan; Category III up to 5 years with succession plan.
- First stay: up to 120 months, decided case by case.
- Renewable, subject to the conditions in force at renewal.
Nationality
Open to all nationalities subject to visa requirements.
Work
Employment with the sponsoring employer in the approved position.
Family
Spouse and children under 18 may receive a Dependant Pass; they need their own endorsement to work. Your spouse or partner needs their own work permit to work in Malaysia.
Official sources
- Revised Employment Pass Salary Policy effective 1 June 2026 · Immigration Department of Malaysia – Expatriate Services Division · checked 2026-10-10 · published 2026-01-15
- Employment Pass FAQ · Immigration Department of Malaysia · checked 2026-10-10
- ESD application fees and immigration fees for Employment Pass, Professional Visit Pass and Dependant Pass (effective 1 September 2024) · Expatriate Services Division, Immigration Department of Malaysia · checked 2026-10-11
- Dependant Pass · Immigration Department of Malaysia – Expatriate Services Division · checked 2026-10-10
- Residence Pass-Talent (RP-T) eligibility · Talent Corporation Malaysia Berhad (TalentCorp) · checked 2026-10-12
- Application for citizenship under Article 19 of the Federal Constitution (aged 21 and over) · National Registration Department (JPN), Malaysia · checked 2026-10-11
Employment Pass and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Employment Pass | Needs income from MYR 5,000 a month ≈ $1,220 | 10 yr, renewable | Limited |
| Expert visit pass | – | 1 yr | Limited |
| Professional Visit Pass | – | 1 yr | Limited |
| Temporary employment pass | – | – | Limited |
| LTR · Highly Skilled Thailand | Needs income of $80k+ a year | 5 yr, renewable | – |
Questions people ask
How much money do I need for the Employment Pass?
Income of at least MYR 20,000 a month (≈ $4,900). Category I: RM 20,000 and above, for applications on or after 1 June 2026 (previously RM 10,000 and above); pass up to 10 years. Income of at least MYR 10,000 a month (≈ $2,450). Category II: RM 10,000 to RM 19,999 with a succession plan (previously RM 5,000 to RM 9,999); pass up to 10 years. Income of at least MYR 5,000 a month (≈ $1,220). Category III: RM 5,000 to RM 9,999 with a succession plan (previously RM 3,000 to RM 4,999); pass up to 5 years. A fee of MYR 2,160 (≈ $530). Application fee per application, RM2,000 plus 8% SST, applications from 1 September 2024.
How long can I stay on the Employment Pass?
Category I up to 10 years; Category II up to 10 years with succession plan; Category III up to 5 years with succession plan.
Can I work on the Employment Pass?
Limited. Employment with the sponsoring employer in the approved position.
Can I bring my family on the Employment Pass?
Spouse and children under 18 may receive a Dependant Pass; they need their own endorsement to work.
Is there a tax break for Employment Pass holders in Malaysia?
Malaysia: exemption for foreign-source income received by resident individuals (1 January 2022 to 31 December 2036): Resident individuals are exempt from tax on foreign-source income received in Malaysia from 1 January 2022 to 31 December 2036, except income from partnership businesses. It's separate from the visa and has its own conditions.
Tax
Special regime
Malaysia: exemption for foreign-source income received by resident individuals (1 January 2022 to 31 December 2036)
Tax relief
Details
Resident individuals are exempt from tax on foreign-source income received in Malaysia from 1 January 2022 to 31 December 2036, except income from partnership businesses. Income from work performed in Malaysia is taxed at normal resident rates.
Taxed on
Foreign-source income received in Malaysia by an individual tax resident; Malaysian-source income (including pay for work exercised in Malaysia) is taxed under normal resident rates.
Who it applies to
- The individual is a Malaysian tax resident for the basis year, normally present 182 days or more.
- The income arises outside Malaysia and is received in Malaysia by the individual.
- The income is not partnership business income.
Exclusions
- Income from work exercised in Malaysia is Malaysian-source whoever pays it and is taxed under the resident scale rates.
- Partnership business income is outside the individual exemption.
Days in the country
- At least 182 days in calendar year · Resident for tax in Malaysia if present 182 days or more in the year; linked-year and 90-day tests also exist.
Tax residence
Residence follows physical presence of 182 days or more in the basis year; linked-year and 90-day tests also exist.
Visas
No visa grants this exemption; it applies to any tax-resident individual. MM2H separately states a tax exemption on foreign funds and income.
Other taxes
Sales and service tax, employee contributions and withholding tax are separate.
Checked against official sources on Change log
More in Malaysia
Work visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-11 against 6 official sources. Status: verified against the official sources.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Revised Employment Pass Salary Policy effective 1 June 2026 · Immigration Department of Malaysia – Expatriate Services Division · checked 2026-10-10
- Employment Pass FAQ · Immigration Department of Malaysia · checked 2026-10-10
- ESD application fees and immigration fees for Employment Pass, Professional Visit Pass and Dependant Pass (effective 1 September 2024) · Expatriate Services Division, Immigration Department of Malaysia · checked 2026-10-11
- Dependant Pass · Immigration Department of Malaysia – Expatriate Services Division · checked 2026-10-10
- Residence Pass-Talent (RP-T) eligibility · Talent Corporation Malaysia Berhad (TalentCorp) · checked 2026-10-12
- Application for citizenship under Article 19 of the Federal Constitution (aged 21 and over) · National Registration Department (JPN), Malaysia · checked 2026-10-11
Tracked since 2026-10-10. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.