Income distributed to unitholders by approved REITs or Property Trust Fund and listed on Bursa Malaysia are subject to withholding tax as follows:

24% on income distributed to non-resident company;

10% on income distributed to foreign investment institutions;

10% on income distributed to person other than listed in paragraph (a) and (b) above and resident company.

The income distribution calculated based on the gross amount of income distribute and is considered as a final tax.