Tools · Malaysia Tax Residence
Malaysia Tax Residency Test
Malaysia decides residence mechanically, under section 7 of the Income Tax Act 1967. There are four limbs and you need satisfy only one — including one that can make you resident in a year you never set foot in the country, and one that depends on a stay in the year either side of the one you are asking about.
Looking for the full explanation? Read the complete guide to Malaysia tax residency, which covers each limb of the test in detail alongside this tool.
- Day count
- Deemed residence
Stage 1 of 2 · Day count
Day count
How many days were you in Malaysia during the basis year?
The basis year is the calendar year. Days are aggregated across all your visits and do not need to be consecutive for the 182-day limb. Section 7(1A) deems you to be in Malaysia for a day if you are present for part of that day, so arrival and departure days both tell against you.
Residency tests for other countries
- Malaysia residency: full guide and FAQs
- All tax residency tests
- United Kingdom — Statutory Residence Test
- Ireland — Tax Residence Test
- Spain — Tax Residence Test
- United States — Substantial Presence Test
- Australia — Residency Tests
- Portugal — Tax Residence Test
- United Arab Emirates — Tax Residency Test
- South Africa — Residency Tests
- France — Domicile Fiscal Test
- Italy — Tax Residence Test
- Canada — Residency Test
- India — Residential Status Test
- Germany — Unlimited Tax Liability Test
- Switzerland — Tax Liability Test
- Cyprus — Tax Residence Test
- Thailand — Tax Residence Test
- New Zealand — Tax Residence Test
- Singapore — Tax Residence Test
- Netherlands — Tax Residence Test
- Japan — Residence Classification