[Attention Malaysian Citizens!] What Is Tax Residency Status?

1. You stayed in Malaysia for 182 days or more during the year.
2. Stayed less than 182 days, but linked to a period of 182 consecutive days in the preceding or following year
   👉 The short-stay period must be due to valid reasons (e.g., work, studies, illness,  overseas travel/visits ≤14 days)
3. Stayed more than 90 days in a year, and was a tax resident or stayed over 90 days in at least 3 of the preceding 4 years
4. Did not stay in the country during the year, but was a tax resident in the 3 preceding years and the following year

If you’re a Malaysian citizen and meet either of the following:

1. Employed by the government or a statutory authority
2. Working or studying abroad under full sponsorship by your employer

You may still be automatically considered a Malaysian tax resident, even if not physically in the country.