Concept
MM2H (Malaysia My Second Home) is a long-term residence permit. It does not grant citizenship and is not a tax-free regime in itself. The program provides affluent families with a base in Southeast Asia: warm climate, English-speaking environment, decent healthcare, and real estate cheaper than Singapore's. After several reforms, it has become noticeably more expensive and is now divided into tiers based on deposit size.
Reform and Three Tiers
Today MM2H offers three levels, differentiated by the size of the bank deposit, mandatory property purchase, and visa duration. The basic Silver tier is designed for those who need the status itself, while Gold and Platinum are for those ready to bring substantial capital into the country and obtain a long-term visa. Part of the deposit can be partially utilized from the second year onward.
⚙️ Silver — deposit of 150,000 USD and property from 600,000 ringgit, 5-year visa. Gold — deposit of 500,000 USD and property from 1,000,000 ringgit, 15-year visa. Platinum — deposit of 1,000,000 USD and property from 2,000,000 ringgit, 20-year visa. From the second year, up to 50% of the deposit can be directed toward property, medical treatment, or children's education.
Participation Requirements
The minimum age after the reform has been lowered to 25 years (21 years for Silver and special zone categories). A mandatory condition is a minimum stay in the country of 90 days per year, which can be accumulated cumulatively. The program allows inclusion of spouse, children, and parents, and the purchase of property in the volume established for the tier is mandatory, not optional.
Taxes: Residual Territoriality
Malaysia taxes income sourced in the country, and foreign income only if it is brought (remitted) into Malaysia. But even here there is a relief: for individual tax residents, the exemption on remitted foreign income has been extended until December 31, 2036 (Budget-2026). Foreign income left outside the country is not included in the tax base at all. At the same time, MM2H itself does not make you a tax resident—this is determined by the 183-day rule, and the minimum 90 days required for the visa usually do not reach residency threshold.
💡 MM2H grants the right to live in the country, but tax residency is calculated separately, by days. With 90 days per year, you typically remain a tax resident of another country.
Who It Suits
MM2H is good as an Asian base for lifestyle and regional presence, as a "backup airfield" and platform for the family. It is poorly suited for those seeking a quick second passport or zero tax without relocation: the program does not grant citizenship, and tax benefits need to be constructed separately, through actual residency and income structure.
💡 MM2H after the reform suits those who genuinely want a base in Asia and are ready to establish a deposit and property. Essentially it is a flag for "where you live"; it does not become a tax flag by itself.
This material is for informational purposes and is an expert overview, not individual advice. Program parameters and tax benefits are periodically revised—verify current requirements before applying.
Key factual claims
- MM2H (Malaysia My Second Home) is a long-term residence permit.
- Today MM2H offers three levels, differentiated by the size of the bank deposit, mandatory property purchase, and visa duration.
- The minimum age after the reform has been lowered to 25 years (21 years for Silver and special zone categories).
- MM2H is good as an Asian base for lifestyle and regional presence, as a "backup airfield" and platform for the family.
- Related links: Digital nomad visas · Tax residency: 183 days · Thailand: foreign income tax · Georgia: territorial tax · Global residence program · LHDN (Malaysian tax authority)