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05 January 2026

Malaysian employers may now submit 2026 Projection of Expatriates applications via the ESD

Effective 15 December 2025, the Expatriate Services Division (ESD) announced that employers registered with the ESD may submit Projection of Expatriates applications for Employment Pass and Professional Visit Pass for 2026. Submission of projections for employers registered with the Malaysia Digital Economy Corporation will begin at a later date. ESD-registered employers may now submit their projections for 2026 through the ESD system. Each application must include a justification for the requested number of foreign workers, details on local staff and an updated Companies Commission of Malaysia company profile. Employers must ensure they select the correct projection year (i.e., 2026) and the appropriate position group, such as Top Management, Middle Management, Technical Expert or Entry Level.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-0102

 

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