UNDERSTANDING MALAYSIA TAX RATES
I. RESIDENT A resident individual is an individual resident in Malaysia for a year of assessment, as stipulated under section 7 and subsection 7(1B) of the ITA 1967 . Criteria An individual is regarded as a tax resident if he/she meets any of the following conditions: Had been in Malaysia for at least 182 days in a calendar year Had been in Malaysia for less than 182 days during the year (shorter period), but is linked to a period of a physical presence of 182 or more consecutive days, in the preceding or following year (longer period) Had been in Malaysia for 90 days or more during the year, and was or had resided in Malaysia for at least 90 days in any three (3) of the four (4) years immediately preceding A resident for the year immediately following that year and for each of the three (3) years immediately preceding Note: Temporary absences from Malaysia due to the following reasons are counted as part of the consecutive days (mentioned under condition ‘b’)
