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
|Types Of Income||Rate (%)|
|Business, trade or profession
(Year Assessment 2010 - 2014)
(With Effect From Year Assessment 2015)
(With Effect From Year Assessment 2016)
(With Effect From Year Assessment 2020)
|Payments for services in connection with the use of property or installation, operation of any plant or machinery purchased from a non-resident|
|Payments for technical advice, assistance or services rendered in connection with technical management or administration of any scientific, industrial or commercial undertaking, venture, project or scheme|
|Rent or other payments for the use of any movable property|
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.