Taxes
Malaysia — Tax: Tax Residency Rules
Under the Income Tax Act 1967, an individual present in Malaysia for 182 days or more in a basis year is a tax resident for that year. A shorter stay can still count as residence if it is linked to a run of at least 182 consecutive days in the adjacent year, with temporary absences for social visits of up to 14 days generally ignored, and HASiL also lists a 90-day test of at least 90 days in the current year plus at least 90 days in three of the four preceding years. Residents claim personal reliefs and are taxed at scale rates; non-resident individuals cannot claim personal reliefs and pay a flat 30% on chargeable income. The resident scale rates are in Schedule 1 of the Act.
VerifiedGovernment / official sourceInland Revenue Board of Malaysia (LHDN/HASiL) — tax treatment of residents and non-residentsLast reviewed: 2026-10-23
Key facts
- Present in Malaysia for 182 days or more in a basis year makes an individual resident for that year.
- A shorter stay can count if linked to a run of at least 182 consecutive days in the adjacent year; temporary social-visit absences of up to 14 days are generally ignored.
- HASiL also lists a 90-day test: 90 days in the current year plus 90 days in three of the four preceding years.
- Residents claim personal reliefs and pay scale rates; non-residents pay a flat 30% with no personal reliefs.
Common mistakes
- Counting only the current year — a stay can be linked to the adjacent year's 182 days.