taxnews.ey.comPrint

01 October 2026

Malaysia introduces new online portal and additional requirements for Sabah Work Pass applications

Following recently announced changes, the Sabah State Government in Malaysia has introduced several more additional requirements for employers applying for Work Passes (WP) in the Sabah region. Effective 1 September 2026, the Sabah Work Pass Online System was officially launched, a new digital platform for the submission and management of Sabah WP applications in the oil, gas, and energy sector. In addition, employers must now provide an Integrated Non-Resident Employment Management System Registration Confirmation Letter as part of Sabah WP applications. The authorities have also confirmed that the revised expatriate salary policy, which took effect in Peninsular Malaysia on 1 June 2026, now also applies to expatriates in Sabah.

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

* * * * * * * * * *
Attachment

Full text of Tax Alert

Document ID: 2026-2090

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2026, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement