Malaysia tax residency day rules

Use the calendar basis year. Main route: at least 182 days. Other routes link a shorter period to at least 182 consecutive days in the preceding or following basis year; combine at least 90 days with residence or at least 90 days in any 3 of the preceding 4 basis years; or require residence in each of the preceding 3 years and the following year.

Any part-day counts as a full day. For the linked-period rule, permitted temporary absences concern Malaysian service, conferences, seminars or study abroad; illness of the person or immediate family; or social visits totalling no more than 14 days. Presence in Malaysia must immediately precede and follow the absence.

The multi-year tests can apply when the current-year main threshold is not met.