Malaysia My Second Home (MM2H) in 2026: Tiers, Deposits and Who Qualifies

Who can apply for MM2H in 2026, and what are the core rules?

MM2H is open to foreign nationals from countries with diplomatic relations with Malaysia who are 25 or older for the Silver, Gold and Platinum tiers, or 21 or older for the SEZ/SFZ tier. The Ministry of Tourism, Arts and Culture (MOTAC) runs the programme through its One Stop Centre (OSC MM2H), but immigration matters, including final approval, sit with the Ministry of Home Affairs through the Immigration Department, and appeals go to the Home Minister. Every application must be submitted through an MM2H operator licensed by MOTAC under the Tourism Industry Act 1992.

The current terms, dated 22 July 2024 and republished by MOTAC in January 2026, rest on four obligations. The principal places a fixed deposit with a Malaysian bank licensed under the Financial Services Act 2013 or the Islamic Financial Services Act 2013. After approval, the participant must buy a home that meets the tier minimum and keep it for 10 years. Participants under 50 must spend 90 days a year in Malaysia. Everyone covered must undergo a medical check-up at a MOTAC panel clinic or hospital. The old offshore income test has been dropped.

Dependants pay no participation fee and can include a spouse, children under 21, unmarried and unemployed children aged 21–34 (one MOTAC sheet says 35), children with a certified disability at any age, and parents or parents-in-law. Only Platinum participants may bring a foreign maid. Children may study up to tertiary level at government-recognised institutions. If the principal dies, the pass can transfer to the next of kin among the registered dependants.

MM2H Silver, Gold, Platinum and SEZ/SFZ tiers compared

The four tiers differ in deposit, pass length, property floor, fees and work rights; the deposit-bank, stay, medical and dependant rules apply to all of them. Silver is the entry point with a 5-year pass, Gold buys 15 years and Platinum 20 years, and Platinum is the only tier that permits employment and business. The SEZ/SFZ tier is tied to homes in Forest City, Johor, and sets a lower deposit that falls further for principals aged 50 and over.

MOTAC’s comparison table also lists a processing fee of RM5,000 for the principal and RM2,500 for each dependant. Since 1 August 2025 the MM2H system has charged RM500 per application, excluding SST. MOTAC does not say whether the RM500 replaces or adds to the RM5,000 and RM2,500 fees.

Property purchase and deposit withdrawal rules

Buying a home is compulsory in every tier, at no less than RM600,000 for Silver, RM1 million for Gold and RM2 million for Platinum. Under an OSC MM2H announcement of 28 May 2025, Silver, Gold and Platinum participants have one year from the date the MM2H pass is endorsed to complete the purchase. The home cannot be sold for 10 years, although it can be upgraded to a higher-value residence. A home bought within two years before endorsement also qualifies for a deposit withdrawal, provided its current value meets the tier minimum.

SEZ/SFZ participants face stricter terms. After consulting the Johor state authority, the OSC limited eligible homes to Forest City, Johor, bought directly from Forest City developers rather than third parties, and owned before the pass is endorsed. Operators must report each Forest City sale to the Invest Malaysia Facilitation Centre Johor. To fund it from the deposit, an SEZ/SFZ home must have been bought within six months before endorsement.

Up to 50% of the principal deposit can be withdrawn after approval, but only for a residence, education, medical treatment or tourism in Malaysia; the rest stays on deposit. MOTAC’s category comparison sheet describes withdrawal as allowed after one year, so confirm timing with the OSC before relying on early access. The deposit is set in US dollars, but since 28 May 2025 the OSC has encouraged participants to place the ringgit equivalent.

Can MM2H holders work? MM2H, Sarawak S-MM2H and PVIP compared

Only Platinum holders may work or run a business on the MM2H pass. For Silver and Gold, MOTAC’s terms say business and investment activities and career opportunities are not allowed and the relevant pass must be requested; the SEZ/SFZ tier bars both too. A Gold holder who takes a job or runs their own company therefore needs a separate pass, such as an Employment Pass, and a sponsoring company that meets the paid-up capital rules for hiring foreigners.

Sarawak runs a separate programme, S-MM2H, through its Ministry of Tourism, Creative Industry and Performing Arts (MTCP), with enhanced rules from 1 January 2025. It requires age 30 or above, a RM500,000 deposit with a bank in Sarawak, and monthly offshore income of RM10,000 (RM15,000 with dependants) or savings of RM100,000 (RM200,000). Buying a home is optional. The federal Premium Visa Programme (PVIP) suits applicants who want full work rights and no property obligation.

PVIP charges a RM200,000 participation fee for the principal, RM100,000 per dependant and a RM2,000 pass fee per year. S-MM2H charges a one-off RM5,000 processing fee covering the first 5 years.

How are MM2H participants taxed in Malaysia?

MM2H does not change how income tax works; tax follows residence status. Foreign-sourced income received in Malaysia by a resident individual, other than partnership income, is exempt from 1 January 2022 if it has been subjected to tax in the country of origin, according to LHDN’s Form BE explanatory notes. The exemption was due to end on 31 December 2026, but an amendment order, P.U.(A) 451/2024, made on 11 December 2024, substitutes 31 December 2036 from 1 January 2027. MOTAC also lists tax exemption on incoming funds such as the deposit.

Under section 7 of the Income Tax Act 1967, as LHDN summarises it, an individual is resident for a year if present in Malaysia for 182 days or more in total. Shorter stays can still count when linked to a 182-day period, or when combined with 90-day presences or residence in earlier years. The 90-day MM2H stay does not make anyone resident on its own. Budget 2027 is tabled on 9 October 2026; this is the position as at October 2026.

Worked example: a Gold-tier couple with two children

Take a principal aged 45, a spouse aged 43 and two children aged 12 and 15, applying for Gold in 2026. All four qualify, as both children are under 21, and only the principal pays the participation fee. The figures assume RM4.20 to USD1 purely for illustration; the bank’s rate on the day applies to any ringgit placement or withdrawal.

1. Deposit: place USD500,000 with a bank licensed under the FSA 2013 or IFSA 2013; in ringgit at RM4.20, that is RM2,100,000.
2. MOTAC fees: RM3,000 participation + RM5,000 principal processing + 3 × RM2,500 dependant processing (RM7,500) = RM15,500, or RM16,000 plus SST if the RM500 system fee is charged on top, which MOTAC does not confirm.
3. Immigration charges: a visa fee of RM0–RM50 depending on nationality, and the pass fee MOTAC lists at RM500 per year, without saying whether either is per person.
4. Property: within one year of endorsement, buy a RM1,250,000 house, which clears the RM1,000,000 Gold minimum.
5. Withdrawal cap: 50% × USD500,000 = USD250,000, or RM1,050,000; the family draws RM900,000 towards the house and keeps RM150,000 for school fees and medical costs in Malaysia.
6. Funding gap: RM1,250,000 − RM900,000 = RM350,000 from the family’s own funds; USD250,000 stays on deposit.
7. Stay and hold: as the principal is under 50, the family logs 90 days in Malaysia each year between them and keeps the house for at least 10 years.
8. Renewal: after 15 years, renew for 5 years at the RM3,000 renewal fee, with a valid passport, latest medical report and health insurance.

Excludes operator and legal fees, stamp duty, medical check-ups and insurance premiums, which vary.

What changed for MM2H in 2025–2026?

The tier figures have not changed since MOTAC’s terms of 22 July 2024; the changes since then tighten the property, deposit and screening rules and move applications online. Sarawak tightened its own programme from 1 January 2025, and the extension of the foreign-sourced income exemption to 2036 matters to anyone planning a long stay. Budget 2027 is tabled on 9 October 2026, so check for announcements after that date.

How to apply for MM2H, step by step

An MM2H application runs through a licensed operator and the OSC MM2H, and ends with the Immigration Department endorsing the pass in each passport. MOTAC publishes its process chart only as an image, so the sequence below follows its terms, forms and 2025 notices; the operator will confirm when each payment falls due. Allow time for police screening, which the OSC extended with random interviews in May 2025.

1. Choose the tier and confirm the operator holds a MOTAC licence under the Tourism Industry Act 1992.
2. Gather the documents in the checklist below, with English translations where needed.
3. The operator files the application on the MM2H Information Management System, which charges a RM500 processing fee plus SST.
4. Security screening by the Royal Malaysia Police (PDRM), which may include a random interview.
5. Receive the conditional approval letter (SKB), which may ask for more information on employment, income or dependants.
6. Place the fixed deposit with a licensed Malaysian bank, complete medical check-ups at a MOTAC panel clinic or hospital, and pay the participation fee.
7. The Immigration Department endorses the MM2H pass, with a Multiple Entry Visa, in each passport.
8. Within one year of endorsement, buy the home and complete the OSC’s housing information confirmation form.
9. Keep the deposit, home and stay conditions, and renew every 5 years once the full term ends.

MM2H documents checklist

An MM2H application needs passports, MOTAC’s visa, visit pass, bond and medical forms, proof of each dependant’s relationship, medical reports and insurance, and later the property papers. MOTAC’s references page publishes the forms the operator files, and the OSC can ask for more information on employment, income or dependants with the conditional approval letter. Keep originals of everything: falsifying a document is an offence under section 55D of the Immigration Act 1959/63.

• Passport for the principal and each dependant, since the pass follows passport validity
• Visa Application Form IM38, Visit Pass Application Form IMM.12, Personal Bond Form and Medical Form II
• A resume in MOTAC’s resume format
• Marriage and birth certificates proving each dependant’s relationship, with English translations
• For children aged 21–34, evidence that they are single and not employed; for a disabled child, medical certification
• Bank confirmation of the fixed deposit with an FSA 2013 or IFSA 2013 licensed institution
• Medical reports from a MOTAC panel clinic or hospital for every applicant
• Health insurance: MOTAC publishes a list of insurers, and current cover is required at renewal
• The sale and purchase agreement and the OSC housing information form, within one year of endorsement

Penalties for breaching MM2H conditions, and common mistakes

The main sanction is revocation: MOTAC’s terms say failing to meet the conditions, including buying and keeping the home for 10 years, can lead to the MM2H pass being revoked. Anyone who stays on after a pass expires or is cancelled commits an offence under section 15(4) of the Immigration Act 1959/63, punishable by a fine, up to five years’ imprisonment or both; the Immigration Department lists a RM3,000 compound. Falsifying a document or endorsement under section 55D carries a fine of at least RM30,000 and 5–10 years’ imprisonment.

• Buying below the floor: a RM950,000 home fails the Gold minimum of RM1 million, and an earlier purchase is measured at its current value.
• Missing the one-year purchase window after endorsement, or selling within 10 years; only an upgrade is allowed.
• Placing the deposit at the wrong bank: it must be licensed under the FSA 2013 or IFSA 2013, and for S-MM2H be in Sarawak.
• Treating the 50% withdrawal as free cash: it covers only a residence, education, medical treatment or tourism in Malaysia.
• Assuming age 50 removes the property rule: it removes only the 90-day stay.
• Working or running a business on a Silver, Gold or SEZ/SFZ pass without the relevant pass.
• Buying an SEZ/SFZ home outside Forest City, from a third party, or after endorsement.
• Letting a passport lapse without renewing the security sticker in the new one.

MM2H terms explained

OSC notices and forms mix Malay abbreviations with English, and MOTAC states that the Bahasa Melayu version of its terms prevails for administrative purposes if the two versions disagree. These are the terms that appear most often in MM2H paperwork and correspondence, in the sense in which MOTAC, the Immigration Department and Sarawak’s MTCP use them as at October 2026.

• Principal: the main applicant, who places the deposit and pays the participation fee.
• Dependant: a spouse, child, parent or parent-in-law registered under the principal.
• OSC MM2H: MOTAC’s One Stop Centre, which handles every application and renewal.
• MM2H operator: a company licensed by MOTAC under the Tourism Industry Act 1992 to submit applications.
• SKB: Surat Kelulusan Bersyarat, the conditional approval letter.
• Endorsement: Immigration placing the MM2H pass and Multiple Entry Visa (MEV) in the passport; the one-year property clock starts here.
• SEZ/SFZ: Special Economic Zone or Special Financial Zone; the MM2H tier limited to Forest City, Johor.
• S-MM2H: Sarawak’s separate programme, run by the state’s MTCP.
• PVIP: the Premium Visa Programme run by the Immigration Department.