Malaysia

Individual - Residence

Last reviewed - 01 July 2020

The status of individuals as residents or non-residents determines whether or not they can claim personal allowances (generally referred to as “personal reliefs”) and tax rebates, and enjoy the benefit of graduated tax rates. Resident status is determined by reference to the number of days an individual is present in Malaysia. Generally, an individual who is in Malaysia for a period or periods amounting to 182 days or more in a calendar year will be regarded as a tax resident.