Johor Bahru Accounting Firm

Accounting Knowledge – Personal Tax Income (Tax residence status of individuals)

Accounting Firm (Bandar Dato Onn ACCOUNTANT) 新山会计楼
An individual will be considered a tax resident if they meet any of the following criteria:
  1. They have been physically present in Malaysia for at least 182 days during a calendar year.

  2. They have been physically present in Malaysia for a period of less than 182 days during the year, but this period is linked to a period of physical presence of 182 or more consecutive days in either the preceding or following year. Temporary absences from Malaysia due to business trips, medical treatment, or social visits lasting no more than 14 days are included in the consecutive days, provided that the individual is in Malaysia before and after each temporary absence.

  3. They have been physically present in Malaysia for 90 days or more during the year and, in at least three of the four immediately preceding years, they have been in Malaysia for at least 90 days or have been a resident of Malaysia.

  4. They are a resident for the year immediately following the current year and have been a resident for each of the three immediately preceding years.

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