You are non-resident under Malaysian tax law if you stay less than 182 days in Malaysia in a year, regardless of your citizenship or nationality.
Non-resident individual is taxed at a different tax rate on income earned/received from Malaysia.
Non-resident Tax rate
(Year Assessment 2010 - 2014)
(With Effect From Year Assessment 2015)
(With Effect From Year Assessment 2016)
(With Effect From Year Assessment 2020)
You will not be taxable if
Employed in Malaysia for less than 60 days
Employed on board a Malaysian ship
Age 55 years old and receiving pension from Malaysian employment
Receiving interest from banks
Receiving tax exempt dividends
If taxable, you are required to fill in M Form.