AXREIT - Notice of Book Closure
| AXIS REAL ESTATE INVESTMENT TRUST |
Final Income Distribution of 2.75 sen per unit (of which 1.34 sen per unit is taxable and 1.41 sen per unit is non-taxable in the hands of the unitholders) in respect of the period from 1 October 2025 to 31 December 2025 ("2025 Final Income Distribution").
Kindly be advised of the following :
1) The above Company's securities will be traded and quoted "Ex - Income” as from: 12 Feb 2026
2) The last date of lodgment : 13 Feb 2026
3) Date Payable : 27 Feb 2026
Remarks :
Prior to expiry of tax concession, the following withholding tax rates would be applicable on distribution of income which is tax exempt at REIT level:
Resident unitholder:
a) Resident company: Tax flow through; thus no withholding tax
b) Unitholder other than a resident company: Withholding tax at 10%
Non-resident unitholder:
a) Non-resident company: Withholding tax at 24%
b) Non-resident institutional investor: Withholding tax at 10%
c) Non-resident other than company and institutional investors: Withholding tax at 10%
Current:
The withholding tax concession previously applicable to income distributions by Malaysian REITs expired on 31 December 2025. As at the date of this announcement, no confirmation has been received from the Ministry of Finance on the extension or continuation of such concession.
Accordingly, the tax treatment of income distributions by the Malaysian REITs to unitholders (especially foreign individuals and foreign institutional investors) is still subject to clarification by the tax authorities. In the absence of applicable guidelines:
a. Resident unitholders - Income distributions received may be subject to tax based on the respective unitholder's tax profiles and the applicable provisions of the Income Tax Act, 1967 ("ITA"); and
b. Non-resident unitholders - Income distributions received may be subject to withholding tax at the prevailing tax rates prescribed under the ITA if such rates come into effect prior to the payment date of the income distribution.
The above is subject to any future clarification or directive issued by the Ministry of Finance and / or the Inland Revenue Board of Malaysia.
Announcement Info
| Company Name | AXIS REAL ESTATE INVESTMENT TRUST |
| Stock Name | AXREIT |
| Date Announced | 29 Jan 2026 |
| Category | Listing Circular |
| Reference Number | ILC-29012026-00004 |
