Tax for Mutual Fund Investors

Individuals
Capital gain (from selling unit trust) will be exempted from capital gain tax
For dividends, if a withholding tax (10%) is deducted, the dividend income can be excluded from personal income tax filing

Corporates

    • Listed Company 
     
      Dividend income will be exempted from corporate income tax (In case, holding unit trust three months before and three months after any dividend payments)
Capital gain is required to be included in corporate revenue for the income tax filing
Limited Company
     Only half of the dividend payment will be included in company revenue for income tax filing (In case, holding unit trust three months before and three months after any dividend payments)
      Capital gain is required to be included in corporate revenue for the income tax filing

 

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