According to LHDN Malaysia website, a Resident individual is assessable on income derived from sources in Malaysia and income received in Malaysia from outside Malaysia. W.e.f. Y/A 2004 income remitted into Malaysia from overseas by a resident individual, a trust body, a cooperative and a Hindu Joint Family be exempted from income tax. Meaning that the income from Google Adsense is exempted from tax. Thus, bloggers in Malaysia is earning 100% from the payout amount.
