Malaysia

South-Eastern Asia · MY · 73 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• 182 days or more in the basis year
• less than 182 days but linked to a 182+ day period spanning adjacent years
• 90 days or more in the basis year plus resident/present for 3 of the previous 4 years
• resident for the previous 3 years and resident again in the following year
• deemed resident for certain citizens employed by public services/statutory authority while posted abroad

Malaysia’s residence rules are mainly day-count and look-back/look-forward tests, so leaving can be straightforward if you also avoid linked periods and multi-year continuity. It is harder than a pure 183-day test because residence can continue through adjacent-year linkage and the 3-of-4-years / prior-3-plus-following-year rules.

Source: Inland Revenue Board of Malaysia (LHDN/IRBM)

Tax treaty network (77)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.