Inheritance and probate in Malaysia: what happens to a foreign owner's property.
// Short answer
Malaysia has no estate duty: it was abolished for deaths from 1 November 1991. A will made abroad can be admitted to probate, and a grant from a Commonwealth court can be resealed rather than started again. A foreign heir needs the State Authority's written approval before the land title is moved into their name. The rules below are for non-Muslims in Peninsular Malaysia.
How this compares with twenty-two other countries, rates and deadlines side by side: inheritance tax on property abroad, compared.
Rules and rates as of October 2026, for non-Muslim estates in Peninsular Malaysia. This explains the rules and where they are written; it is not legal advice on an estate.
On this page
Is a will made abroad valid in Malaysia?
Yes. A written will made outside Malaysia is admissible to probate if it complies with the Wills Act 1959, with the law of the place where it was signed, or with the law of the testator's domicile when it was signed or at death (section 27).
The Wills Act covers Peninsular Malaysia; Sabah and Sarawak have their own laws, and it does not apply to the wills of Muslims.
Do I need a new grant of probate in Malaysia?
Not if the grant came from a Commonwealth court or from a country gazetted for the purpose: the High Court can reseal it and it then has full effect in Malaysia (Probate and Administration Act, section 52). A grant from any other country means applying for a Malaysian grant.
Estates with a will, and estates above RM5 million, go to the civil High Court. If nobody applies within six months of death, the court may grant administration to Amanah Raya, the public trustee (section 81). Where no executor is named, Amanah Raya can also administer an estate of movable assets only, up to RM600,000, without a court grant (Public Trust Corporation Act 1995, section 17).
Sources
Who inherits if there is no will?
Malaysian land of a non-Muslim who dies without a will is shared under the Distribution Act 1958, whatever country they lived in; movable assets follow the law of their domicile.
| Survivors | Shares |
|---|---|
| Spouse only, no children or parents | Spouse takes all |
| Spouse and children | Spouse one-third, children two-thirds |
| Spouse, children and parents | Spouse one-quarter, children one-half, parents one-quarter |
| Spouse and parents | Half each |
Small estates up to RM5 million in total, with no will, are distributed by the Lands and Mines Department instead of the court (since 15 July 2024).
Sources
Is there inheritance tax in Malaysia?
No. Estate duty was repealed for deaths from 1 November 1991, and passing property to an heir on death is not a taxable gain: the Inland Revenue Board treats the disposal and acquisition price as equal, so no real property gains tax is due at that point.
The tax comes when the heir sells. The heir is treated as acquiring on the date of transfer at the market value then (an executor who sells, on the date of death). A seller who is not a citizen or permanent resident pays RPGT at 30% within five years and 10% from year six, and so does the executor of a foreign owner's estate who sells. A transfer to a beneficiary under a will or on intestacy is not charged ad valorem stamp duty (Stamp Act, section 16(4)). The full exit picture: selling Malaysian property as a foreigner.
Sources
Can a foreigner inherit Malaysian property?
Yes, with consent. The Land Office cannot register a non-citizen as personal representative, or record a transmission to a non-citizen, without the State Authority's prior written approval, which can carry conditions and a levy (National Land Code, section 433B).
The personal representative may apply to be registered on the title (section 346). How foreign ownership works in each state: foreign land ownership in Malaysia.
Malaysia estate pack
Own property in Malaysia? What your heirs will face, worked out
No tax falls on the death itself, but a foreign heir who sells within five years pays 30% of the gain. One RM1,200,000 KL condo worked, the state consent a foreign heir needs, resealing a home grant, and a 7-point checklist to take to a lawyer.
Is there forced heirship in Malaysia?
Not for non-Muslims: there is no fixed reserved share. A court can order maintenance for a spouse or certain children out of the estate, but only when the deceased died domiciled in Malaysia, and the claim must be made within six months of the grant, unless the court extends that time.
Muslim estates follow faraid under the Syariah system, which this page does not cover.
Frequently Asked Questions
Is there inheritance tax in Malaysia?
How long does probate take in Malaysia?
Can a UK grant of probate be used in Malaysia?
Can a foreigner inherit land in Malaysia?
Header photo: CEphoto, Uwe Aranas, CC BY-SA 3.0, via Wikimedia Commons. All credits: image credits.