Concept
MM2H (Malaysia My Second Home) gives eligible foreigners and their families a renewable long-term pass to live in Malaysia. It requires a fixed deposit and a residential property purchase. The four categories differ in capital requirements, duration and permission to work or conduct business. MM2H does not confer permanent residence or citizenship, and tax residence is assessed separately. For a comparison with another regional destination, see residence in Singapore.
Categories
Silver, Gold and Platinum are the three national categories; SEZ is tied to Forest City in Johor. Silver has the lowest fixed deposit and property threshold among the national categories. Gold and Platinum offer longer programme terms. Forest City has the lowest fixed deposit of the four, but its property requirement and other charges must also be considered when comparing total costs.
The category requirements are set out in MOTAC's category overview and the conditions for Silver, Gold, Platinum and SEZ Forest City:
| Tier | Deposit | Property | Visa term |
|---|---|---|---|
| Silver | USD 150,000 | Home from RM 600,000 | 5 years |
| Gold | USD 500,000 | From RM 1,000,000 | 15 years |
| Platinum | USD 1,000,000 | From RM 2,000,000 | 20 years |
| SEZ Forest City | USD 65,000 (ages 21–49); USD 32,000 (age 50 and above) | Property in Forest City itself; floor price set by Johor state policy | 10 years |
A lower deposit does not remove the requirement to purchase qualifying property.
The category terms also differ on work and business:
| Tier | Work and business |
|---|---|
| Silver | No |
| Gold | No |
| Platinum | Yes — the only tier with that right |
| SEZ Forest City | No |
Platinum is the only category whose terms permit both work and business.
After approval, up to 50% of the deposit can be withdrawn for residential property, education, medical care and tourism in Malaysia under the MM2H guidelines.
Participation Requirements
The MM2H guidelines set the minimum age at 25 for Silver, Gold and Platinum and 21 for Forest City. Applications go through a MOTAC-licensed MM2H operator; final immigration approval rests with the Immigration Department.
Participants below 50 must spend at least 90 cumulative days a year in Malaysia; for ages 25–49, the principal and/or dependants can meet the requirement.
A spouse, parents and parents-in-law may be included. Children under 21 qualify; those aged 21–34 must be unmarried and unemployed while in Malaysia, while medically certified disabled children have no age limit.
After approval, participants and dependants must undergo the required medical check, and the principal must buy qualifying property. It cannot be sold for ten years unless replaced with a higher-value home.
Foreign Income and Tax Residence
Malaysia distinguishes income source from tax residence. The Ministry of Finance's Budget 2026 tax measures, Appendix 8, lists the foreign-source income exemption for individual taxpayers, excluding partnership businesses, as running until 31 December 2036. Eligibility remains subject to the applicable exemption conditions, including the treatment of tax in the source country. MM2H itself grants no blanket exemption. The regimes discussed for Thailand and Georgia have their own scope and conditions.
Malaysian tax residence is determined separately under section 7 of the Income Tax Act. Alongside the 182-day test, the law has linked-period and prior-year tests; a 90-day stay can qualify when the previous-year conditions are met. The programme's stay requirement therefore proves neither tax residence nor non-residence. See tax residency basics.
Use of the programme
For participants aged 50 and above, the programme imposes no minimum annual stay. Families can use the permitted deposit withdrawal for education in Malaysia. Platinum is the category whose published terms permit business activity and careers; Forest City combines a lower deposit with a ten-year programme term and a location-specific property requirement. These are different residence options, with tax consequences assessed separately. See also Asian digital-nomad visas and residence by investment.
Factors in programme selection
MM2H can suit a family seeking a long-term Malaysian residence option and able to commit the required deposit and property. The choice depends on the planned stay, family composition, intended work and available capital. Relocation motivated by tax considerations also requires a separate review of income sources, residence tests and treaty rules. For comparison, see Malta's Global Residence Programme and Georgia's tax regime.
Before applying, establish which category fits the planned activities, which relatives qualify, how the property restriction affects the family's plans and what tax obligations remain in each country.
Q/A
Status, Participation and Tax
Does MM2H grant permanent residence or citizenship?
No. The participant receives a renewable MM2H pass with a multiple-entry visa for the period attached to the category, subject to passport validity. It is neither permanent residence nor citizenship; renewal depends on continuing to meet the programme conditions and providing current supporting documents.
Must every MM2H participant spend 90 days a year in Malaysia?
Not every participant: MOTAC's current guidance imposes 90 cumulative days a year on participants below age 50; for participants aged 25 to 49 the days can be met by the principal and/or the dependants. This is a programme condition, not a tax-residence test.
Can the entire fixed deposit be withdrawn freely after approval?
No. Current rules allow a maximum withdrawal of 50% of principal after approval for listed Malaysian purposes—residence, education, medical care and tourism. The balance stays in the fixed deposit.
Does an MM2H pass make its holder Malaysian tax resident?
No. The section 7 tests consider presence, linked periods and specified residence or presence in other years. The programme's 90 days alone prove neither tax residence nor non-residence.
Can a holder work or run a business solely on an MM2H Pass?
The Platinum conditions permit business and investment activity and careers. Silver, Gold and SEZ do not provide that permission. Before starting an activity, confirm its scope and any separate approvals with the programme and immigration authorities.