How to Withdraw EPF When Leaving Malaysia Permanently

If you are not a Malaysian citizen and are leaving Malaysia — a foreign worker returning home, or a former Malaysian who has renounced citizenship — you can withdraw your entire EPF balance. This falls under Section 54(1)(e) of the EPF Act 1991, which allows a withdrawal where "the member of the Fund is not a Malaysian citizen and is about to leave Malaysia".

This is not a simple withdrawal like Account 3. It requires specific documentation and a waiting period. KWSP sets the processing time and channel; check kwsp.gov.my or the KWSP contact centre. Here is the process.

Last updated 11 October 2026 · money.com.my Editorial

Who can withdraw EPF when leaving Malaysia?#

Non-Malaysian Citizens (Foreign Workers)#

If you are a foreign national who worked in Malaysia and had EPF contributions made by your employer, you can withdraw your full EPF balance when you cease employment and leave the country. Since October 2025 wages, you and your employer each contribute 2% of your wages; before that, employers did not have to contribute for non-citizen employees (KWSP). Whatever is in your account is yours.

You do not need to renounce anything — you just need to prove you have left or are leaving Malaysia and will not be returning to work here.

Former Malaysian Citizens#

Section 54(1)(e) covers members who are not Malaysian citizens. A Malaysian who has renounced Malaysian citizenship qualifies only as a non-citizen. Holding permanent residence abroad while still a Malaysian citizen does not bring you within (e): the Act's former ground for citizens leaving Malaysia (s.54(1)(d)) was deleted by Act A1123. KWSP decides which documents it accepts.

What documents do you need?#

Prepare the following before you apply:

For foreign workers, the evidence of emigration is typically your confirmed flight ticket and a letter from your employer confirming cessation of employment. Some EPF branches also accept a statutory declaration that you are leaving Malaysia permanently.

How do you apply for the withdrawal?#

Step 1 — Register for i-Akaun (if you have not already)#

Log in at my.epf.gov.my and check your current balance across all accounts. If you have never registered, visit any EPF branch with your MyKad or passport to set it up. This is not strictly required for the withdrawal application, but you will want to verify your balance and contribution history before submitting.

Step 2 — Download and fill out KWSP 9B (AHL)#

The form is straightforward: personal details, EPF membership number, reason for withdrawal (select "Leaving Malaysia / Emigration"), and bank details for payment. Fill it out completely — incomplete forms are the single most common reason for delays.

Step 3 — Check how KWSP wants you to apply#

KWSP sets the processing time and channel; check kwsp.gov.my or the KWSP contact centre. If you apply at a branch, bring all original documents plus copies; you can book an appointment through kwsp.gov.my.

Step 4 — Submit your application#

The EPF officer will verify your documents, confirm your identity, and process the application. You will receive a reference number. Keep this — you will need it to track the status.

Step 5 — Wait for processing#

KWSP sets the processing time and channel; check kwsp.gov.my or the KWSP contact centre. Payment is made to the bank account you specified on the form.

If you requested a telegraphic transfer to a foreign bank account, processing may take an additional 3–5 working days, and standard bank transfer fees apply (typically RM10–50 depending on the destination bank and currency).

Is the withdrawal taxed in Malaysia?#

EPF withdrawals for members who have reached age 55, or who withdraw under approved circumstances (including emigration), are generally tax-exempt in Malaysia. Withdrawals under Section 54(1) of the EPF Act are not subject to income tax.

However, if you are emigrating and are classified as a non-resident for tax purposes (i.e., you have been outside Malaysia for 182 days or more in the calendar year), you should confirm your tax status with LHDN (Lembaga Hasil Dalam Negeri) before withdrawing. Non-residents are taxed at a flat 30% on Malaysian-sourced employment income, but EPF withdrawals have a separate treatment.

In practice, most emigration EPF withdrawals are processed without tax deduction. But if you have outstanding tax liabilities in Malaysia, LHDN can place a hold on your EPF withdrawal until your tax file is cleared. File your final tax return before leaving.

Partial Withdrawal: You Do Not Have to Take Everything#

If you are not sure whether you are leaving permanently — or if you want to keep some savings in Malaysia as a fallback — you are not obligated to withdraw the full balance. You can:

• Withdraw from Account 2 and Account 3 only, leaving Account 1 intact
• Leave the entire balance in EPF and continue earning the annual dividend (even as a non-contributing member)
• Withdraw a partial amount from any eligible account

Your EPF account does not close automatically when you stop contributing. Balances continue to earn the declared dividend rate. Some emigrants choose to leave their EPF savings growing in Malaysia and withdraw later — there is no time limit on when you must withdraw after emigrating.

For Expatriates Who Worked in Malaysia#

If you were employed in Malaysia on a work visa and your employer contributed to EPF on your behalf, here is what applies to you:

• Since October 2025 wages, contributions are compulsory: 2% of your wages from you and 2% from your employer (domestic servants are exempt)
• Before October 2025 they were not compulsory, so any earlier balance comes from contributions you or your employer chose to make
• The total balance — both your share and the employer's share — is fully withdrawable when you leave
• You apply under Section 54(1)(e) using the same process above
• KWSP sets the processing time and channel; check kwsp.gov.my or the KWSP contact centre.

Common Mistakes and Gotchas#

Incomplete documents. This is the number one reason for rejection or delay. Double-check every item on the document list above before you apply. Missing a certified passport copy or forgetting to bring the original IC can mean a wasted trip.

Outdated contact details. EPF communicates via SMS and email. If your Malaysian phone number is deactivated and your email is not updated in i-Akaun, you will miss status updates and OTP requests. Update these before submitting your withdrawal.

Frozen or dormant accounts. If your EPF account has been flagged as dormant (no contributions for an extended period and no member activity), you may need to reactivate it before the withdrawal can be processed. This usually just requires an in-person verification at the branch.

Not filing your final tax return. LHDN can instruct EPF to withhold your withdrawal if you have an outstanding tax assessment. File your final Malaysian tax return (Form B or Form M) and get tax clearance before emigrating. The tax clearance letter (SPC or Surat Penyelesaian Cukai) is not officially required by EPF, but having it prevents complications.

Assuming a channel or a timeline. KWSP sets the processing time and channel; check kwsp.gov.my or the KWSP contact centre. Check before you plan your departure.

Timeline Summary#

Related Guides#

Data sourced from KWSP (kwsp.gov.my) and the EPF Act 1991 as of April 2026. Withdrawal procedures, processing times, and document requirements are subject to change. Confirm current requirements on the EPF website or by calling the EPF hotline (03-8922 6000) before visiting a branch. money.com.my is not a licensed financial adviser — this guide is informational, not financial advice.

This guide is AI-assisted with editorial review. Every factual claim is checked against primary sources before publication. If you find an error, email editorial@money.com.my — corrections are published with a dated amendment note.

Amendment, 4 October 2026. This guide said employers of foreign workers paid a flat RM5 a month and employees 5% or 11% of wages. Since October 2025 wages, contributions for non-citizen employees are compulsory at 2% each from employer and employee, per KWSP; before that, employers did not have to contribute for them.

Amendment, 11 October 2026. This guide cited Section 54(1)(a) of the EPF Act 1991 for withdrawals on leaving Malaysia. Paragraph (a) is death; leaving Malaysia is Section 54(1)(e), which applies where "the member of the Fund is not a Malaysian citizen and is about to leave Malaysia". The guide also said the ground covers Malaysian citizens renouncing citizenship and citizens with permanent residence abroad; only non-citizens qualify under (e), so a former Malaysian qualifies only as a non-citizen, and the former citizen-emigration ground (d) was deleted by Act A1123. The documents table listed a foreign citizenship certificate or a PR card as proof of emigration; it now lists the JPN renunciation letter for a former Malaysian and says KWSP decides which documents it accepts. The guide gave fixed processing times (3–5 working days online and 5–7 at a branch in the FAQ; 14–21 working days in the body; 4–6 weeks in total) and said these withdrawals are branch-only and cannot be done online. None of these could be confirmed from KWSP, and the Act sets no processing time or channel, so they are removed: KWSP sets the processing time and channel; check kwsp.gov.my or the KWSP contact centre. Source: EPF Act 1991 (Act 452), AGC updated text as at 1 July 2022, s.54(1), checked 10 October 2026.

Amendment, 11 October 2026. Structural change only: a short answer was added at the top, section headings were rewritten as the questions they answer (the "Step N —" headings are unchanged), and one question was added to the FAQ from this guide's own text. No figure, rule or source was changed. The short answer rests on Section 54(1)(e) of the EPF Act 1991, as corrected in the amendment above; it gives no processing time, channel or document list, which KWSP sets.