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 Akaun Fleksibel (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 17 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.

Which section applies depends on the member. Section 54(1)(e) is the general ground. For a non-citizen member covered by Part VIIA of the Act (those who elect to contribute on or after 1 August 1998) the Act's own ground is section 70C(1)(c), "about to leave Malaysia and has no intention of returning to Malaysia", and section 70E says section 54 (other than subsection (6)) does not apply to them. The 2022 text we hold cannot tell us which provision covers foreign workers who contribute under the October 2025 rule, so ask KWSP which applies to you.

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. This list comes from earlier versions of this guide; KWSP decides which documents it accepts, and its pages were not readable (HTTP 403) on 17 October 2026, so check the current list first:

For foreign workers, KWSP decides what counts as evidence that you are leaving. Earlier versions of this guide said a confirmed flight ticket, a letter from your employer ending your employment and, at some branches, a statutory declaration; we could not confirm any of them (HELD).

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, ask KWSP how to set it up. We could not confirm whether registration is required for this withdrawal (an earlier version said it was not strictly required), but you will want to verify your balance and contribution history before submitting.

Step 2 — Download and fill out KWSP's withdrawal form#

Get the current form from KWSP; we could not confirm its name or number. Earlier versions described personal details, EPF membership number, the reason for withdrawal and bank details for payment. Fill it out completely: incomplete forms are a common reason for delays, though we have no KWSP figure for how common.

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 KWSP tells you to apply at a branch, bring all original documents plus copies; whether you can book an appointment through kwsp.gov.my is not confirmed.

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 ask for payment to a foreign bank account (a telegraphic transfer), ask KWSP whether that is possible and what it adds in time and fees. An earlier version said an additional 3–5 working days and bank fees of typically RM10–50; we could not confirm either figure (HELD).

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 treated as tax-exempt in Malaysia. This is the position earlier versions of this guide stated, and the EPF Act itself does not deal with income tax; we did not re-check LHDN's treatment on 17 October 2026 (HELD).

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 part of your savings only. The Act lets the Board authorise a partial withdrawal for a non-citizen member for the purposes in section 54(6) (such as buying a house, medical financing, higher learning, or from age 50), on the Board's terms (s.70C(3) and s.70E); which accounts KWSP lets you draw from is held. An earlier version said you could withdraw from Akaun Sejahtera and Akaun Fleksibel only and leave Akaun Persaraan intact, which the Act does not say
• Leave the entire balance in EPF and continue earning the annual dividend (even as a non-contributing member): the Act says no dividend is credited to a non-citizen (Part VIIA) member's account three years after the last contribution, and the Board may transfer the money to the Registrar of Unclaimed Money (s.70H)
• Withdraw a partial amount only to the extent KWSP's terms allow

Your EPF account does not close automatically when you stop contributing. Balances earn the declared dividend rate while the Board credits dividend (see the s.70H point above). Some emigrants choose to leave their EPF savings in Malaysia and withdraw later. We could not confirm that there is no time limit on withdrawing after emigrating (an earlier version said there is none), and for a non-citizen member covered by Part VIIA s.70H provides that no dividend is credited three years after the last contribution and that the Board may transfer the money to the Registrar of Unclaimed Money, so check with KWSP.

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, you may need to reactivate it before the withdrawal can be processed. We could not confirm what KWSP requires for that (an earlier version said an in-person branch verification), so ask KWSP.

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 with the KWSP contact centre (find the number at kwsp.gov.my) 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.

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.

Amendment, 17 October 2026 (EPF account names). This guide called EPF's second account only "Account 2". Since the 11 May 2024 restructuring that account is Akaun Sejahtera, so the guide now says "Akaun Sejahtera (formerly Account 2)" and, where they appear beside it, Akaun Persaraan (Account 1) and Akaun Fleksibel (Account 3). Old names stay only where they describe the past (the pre-May 2024 70/30 split, the i-Lestari scheme). No rate, limit or eligibility rule was changed. The names and the 75% / 15% / 10% split are from the Deputy Finance Minister's reply in the Dewan Rakyat as reported by RTM on 6 July 2026, and from the government portal malaysia.gov.my ("Jenis Akaun Simpanan KWSP"), both checked on 17 October 2026. Neither page uses the words "Account 2": the match of Akaun Sejahtera to the old Account 2 rests on its purposes (housing, education, health) and on RTM's report that the Akaun Persaraan share rose from 70 to 75 per cent. kwsp.gov.my returned 403 to our checks, and the EPF Act 1991 text on the AGC site (online 2022 version) predates the restructuring, so the names are not confirmed from a gazetted amendment.

Amendment, 17 October 2026 (EPF account names, follow-up). A further sweep of the EPF account names. Where this page still used the pre-May 2024 labels for current accounts, it now says Account 3 as Akaun Fleksibel on first use in a section and the plain new name afterwards. The old names stay only where they describe the past (the 70/30 split before 11 May 2024, balances held before the restructuring, COVID-era schemes), in earlier amendment notes, and in the titles of linked guides. The links between the new names and the old account numbers are our reading, not KWSP's wording: the RTM report of 6 July 2026 and the malaysia.gov.my page "Jenis Akaun Simpanan KWSP" name the three accounts and the 75% / 15% / 10% split but do not use the words "Account 1", "Account 2" or "Account 3" (evidence in docs/verification-log/followups-g5-oct17/). Only labels changed; no figure, rate or withdrawal rule was changed.

Follow-up amendment, 17 October 2026 (evidence batch J). We re-checked this guide against the EPF Act 1991 (Act 452, AGC updated text as at 1 July 2022); kwsp.gov.my returned HTTP 403 and was not bypassed. Corrected: (1) Partial withdrawal "Accounts 2 and 3". The guide said a leaver could withdraw from Akaun Sejahtera and Akaun Fleksibel only, leaving Akaun Persaraan intact. The Act says nothing about accounts: s.70C(3), with s.70E, lets the Board authorise a partial withdrawal for a non-citizen member for the purposes in s.54(6) (house, medical, higher learning, haj, age 50 and others) on its terms. The bullet now says that and holds which accounts KWSP allows. (2) Which section applies. The guide relied on s.54(1)(e) alone. Part VIIA (s.70A to 70H) applies to non-citizen members who elected to contribute on or after 1 August 1998; its withdrawal ground is s.70C(1)(c), "about to leave Malaysia and has no intention of returning to Malaysia", and s.70E disapplies s.54 other than subsection (6) for them. The 2022 text does not tell us which applies to foreign workers who contribute under the October 2025 rule, so the guide says to ask KWSP. (3) Dividend and time limit. "Balances continue to earn the dividend" and "no time limit on when you must withdraw" are qualified by s.70H (no dividend credited, and the Board may transfer the money to the Registrar of Unclaimed Money, three years after the last contribution for a Part VIIA member). Removed because no primary source could be read (HELD): the form name "KWSP 9B (AHL)" (in the documents table and the Step 2 heading), the telegraphic-transfer timing (3 to 5 additional working days) and fees (RM10 to RM50), the 1 to 2 week and 1 to 3 working day timeline rows, the foreign worker evidence list (flight ticket, employer letter, statutory declaration), the "Withdrawal Status" menu, in-person dormant account verification, and the statement that these withdrawals are tax-exempt (the Act does not deal with income tax; LHDN not re-checked). Unchanged: the s.54(1)(e) citation, the deleted citizen ground (s.54(1)(d) deleted by Act A1123 and s.54(1)(b) deleted by Act A1300), and the removal of processing times and channels on 11 October. Also reworded or removed: the EPF Complete Guide link label was changed to the new title, the appointment booking step and the "single most common reason" wording were removed, and the Direct Answer and first FAQ now cite s.70C(1)(c) for non-citizens who elected to contribute on or after 1 August 1998. Evidence: docs/verification-log/evidence-batch-j-oct17/ (agc-act452-online-2022.pdf).

Amendment, 30 October 2026 (phone numbers). KWSP's phone number removed because we have no saved copy of KWSP's own page for it. Find the contact centre number at kwsp.gov.my.