MY
Malaysia tax residency rules
Threshold: 182 days · Day Count · Calendar year (Jan 1 – Dec 31)
Malaysia applies a 182-day rule (with 'linked-period' continuity rules that can extend it). Residents are taxed on Malaysian-source income at progressive rates up to 30%. Foreign-source income is generally exempt unless remitted (with reform watching).
- 182 days in a calendar year (or linked across years) = resident.
- Foreign-source income exempt as a general rule (with active reform discussions).
Rules tracked by Tax Days
182-Day Rule
- Type
- Day Count
- Threshold
- 182 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Malaysia considers you a tax resident if you stay 182+ days in a calendar year.
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