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What is the interest withholding rate between Malaysia and Philippines?

Under the Malaysia-Philippines tax treaty, the withholding rate on interest is 15%. Certain types of interest (such as government bonds) may qualify for additional exemptions under specific treaty articles. This 15% rate compares to a median of 10% across Malaysia's 24 active treaty partners, and 10% across Philippines's 28 active partners.

Network Comparison

Malaysia

Rank 21 of 24 active treaties (lowest rate = #1)

Lower rates with: Canada (15%), Egypt (15%), New Zealand (15%)

Higher rates with: Pakistan (15%), Thailand (15%), United States (15%)

Philippines

Rank 23 of 28 active treaties (lowest rate = #1)

Lower rates with: United Kingdom (15%), Indonesia (15%), India (15%)

Higher rates with: New Zealand (15%), Singapore (15%), Thailand (15%)

Sources

Data last reviewed: 2026-04-07

Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax — the residence country may still tax the income. This is not tax advice.

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