Malaysia tax residency — 182 days and foreign income to 2026

What the codes mean3 terms in plain language

182 days: Malaysia ITA s.7(1)(a) physical-presence test for tax residence in a basis year
FSI: foreign-source income — earned outside the country; Malaysia's individual remittance exemption runs only to 31 December 2026
DTA: double-tax agreement between two countries

The 182-day residence test

You are a Malaysian tax resident for a basis year if you are in Malaysia for a period or periods amounting in all to

182 days

Source ITA 1967 s.7(1)(a); HASiL Public Ruling 11/2017 §6.1 — resident if in Malaysia in the basis year for a period or periods amounting in all to 182 days or more

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

(

yes

Source HASiL Public Ruling 11/2017 §5.1 — residence status is determined by physical presence in Malaysia, not nationality or citizenship

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Part of a day counts (

yes

Source ITA 1967 s.7(2); HASiL Public Ruling 11/2017 §5.3 — presence for part of a day counts as a day in Malaysia

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Four statutory limbs exist (

yes

Source ITA 1967 s.7(1)(a)–(d); HASiL Public Ruling 11/2017 §§6.1–6.4 — four alternative residence limbs; do not collapse Malaysia into a single 182-day test

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

) — the 182-day headline is only s.7(1)(a).

The other three s.7 limbs (when 182 days is not the whole story)

s.7(1)(b) — linked consecutive period. Filed:
yes
Source HASiL Public Ruling 11/2017 §6.2; ITA s.7(1)(b) — residence where presence in the basis year is less than 182 days but that period is linked by/to a consecutive 182-day-or-more period across years (temporary-absence rules in the Ruling)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
. Presence under 182 days in a basis year can still make you resident if that period links to a consecutive 182-day-or-more stretch across years (temporary-absence rules in PR 11/2017 §6.2).
s.7(1)(c) — 90 days + 3 of 4 prior years. Filed:
yes
Source HASiL Public Ruling 11/2017 §6.3; ITA s.7(1)(c) — resident if in Malaysia ≥90 days in the basis year and in each of any 3 out of 4 immediately preceding YAs was either resident under s.7 or present ≥90 days
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
. Floor:
90 days
Source HASiL Public Ruling 11/2017 §6.3.1; ITA s.7(1)(c) — period or periods amounting in all to 90 days or more in the basis year
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
in the basis year, plus residence or ≥90-day presence in each of any 3 of the 4 immediately preceding years (PR 11/2017 §6.3).
s.7(1)(d) — next year + three prior years. Filed:
yes
Source HASiL Public Ruling 11/2017 §6.4; ITA s.7(1)(d) — resident for a basis year if resident for the immediately following basis year and resident for the three immediately preceding basis years (can apply even with almost no presence in that year)
Checked Aug 2026 · Band low · Status fresh
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Method: figures past 2× SLA hide. See /method · /status · /changelog.
. You can be resident for a basis year with almost no presence if you are resident the following year and were resident for the three immediately preceding years (PR 11/2017 §6.4).

Resident rates

Residents use the graduated Schedule 1 ladder:

0% ≤5,000 · 1% 5,001–20,000 · 3% 20,001–35,000 · 6% 35,001–50,000 · 11% 50,001–70,000 · 19% 70,001–100,000 · 25% 100,001–400,000 · 26% 400,001–600,000 · 28% 600,001–2,000,000 · 30% >2,000,000

Source HASiL Kadar Cukai — resident individual Schedule 1 graduated rates (enacted, YA2023/2024/2025): 0/1/3/6/11/19/25/26/28/30% on the chargeable-income bands shown. HASiL publishes no Year of Assessment 2026 column at check date, so this is the latest enacted ladder on the primary page.

Checked Aug 2026 · Band med · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

. HASiL publishes this ladder for Years of Assessment 2023, 2024 and 2025 and has not posted a 2026 column, so it is the latest enacted table rather than a confirmed 2026 one — check the rate page before you compute a current-year bill. The top marginal rate is

30%

Source HASiL Kadar Cukai — resident Schedule 1 top band: chargeable income exceeding RM2,000,000 taxed at 30% on every subsequent ringgit. HASiL publishes no Year of Assessment 2026 column at check date, so this is the latest enacted ladder on the primary page.

Checked Aug 2026 · Band med · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

on chargeable income over RM2,000,000. A rebate of

400 MYR

Source ITA 1967 s.6A(2)(a); HASiL BE explanatory note — a rebate of RM400 is granted to an individual whose chargeable income does not exceed RM35,000

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

applies where chargeable income does not exceed RM35,000, so the effective bill at the bottom of the ladder is often nil.

Non-residents

Non-resident individuals face a flat

30%

Source HASiL Public Ruling 2/2026 — non-resident individuals taxed at a flat rate of 30% on every ringgit of chargeable income under Schedule 1 Part I para 1A; no personal reliefs

Checked Aug 2026 · Band low · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

on chargeable income and cannot claim personal reliefs.

Foreign income received in Malaysia

From

2022-01-01

Source Hasil Guidelines on Tax Treatment of Income Received from Abroad (amendment June 2024) §1.1 / §5.1.1 — from 1 January 2022 foreign income received in Malaysia by a resident is generally subject to tax (Finance Act 2021 amendment to Sch. 6 para 28)

Checked Aug 2026 · Band med · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

, foreign income received in Malaysia by a resident is generally chargeable. A resident individual may still sit inside a published exemption window that ends on

2026-12-31

Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan.

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

— other than partnership business in Malaysia, and only where the income was subjected to tax of a similar character in the country of origin (Hasil guideline conditions).

That machine is not Thailand's remittance basis (

yes

Source Contrast note grounded in MY received-in-Malaysia charge + P.U.(A) 234/2022 window vs Thailand Revenue Code remittance basis — not the same machine

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Passport overlays

Each passport meets Malaysia differently. Eight origin corridors are filed from primary sources:

United States → Malaysia · tax — there is no US–Malaysia income tax treaty at all. The US return, FBAR and Form 8938 stay, and Malaysia's foreign-income exemption can leave no Malaysian tax to credit.
Australia → Malaysia · tax — DTA [1981] ATS 15, MLI-modified; Super, CGT event I1 and Age Pension stay Australian.
United Kingdom → Malaysia · tax — SI 1997/2987; full Art 4 cascade; SRT / TNR CGT / FIG stay UK.
Singapore → Malaysia · tax — DTA 2004/2006, MLI from 2021; IR21 and CPF stay Singapore.
Canada → Malaysia · tax — DTA 1976/1980; Art XVIII shared pension taxing rights (15% periodic source cap), not residence-only; departure tax stays Canadian.
Japan → Malaysia · tax — DTA 1999, MLI-modified; exit tax and nenkin stay Japanese.
South Korea → Malaysia · tax — DTA 1982/1983; exit tax and NPS stay Korean.
China → Malaysia · tax — DTA 1985/1986; teachers ≤3 years (not 2); six-year rule stays Chinese.

Stay · Earn · Malaysia hub

Evidence and sources15 dated facts for Malaysia tax residency — 182 days, received-in-MY foreign income, FSI exemption to 2026

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Days of physical presence in a basis year that make you a Malaysian tax resident under s.7(1)(a)
ITA 1967 s.7(1)(a); HASiL Public Ruling 11/2017 §6.1 — resident if in Malaysia in the basis year for a period or periods amounting in all to 182 days or more
182 days
Source ITA 1967 s.7(1)(a); HASiL Public Ruling 11/2017 §6.1 — resident if in Malaysia in the basis year for a period or periods amounting in all to 182 days or more
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Tax residence follows physical presence, not citizenship
HASiL Public Ruling 11/2017 §5.1 — residence status is determined by physical presence in Malaysia, not nationality or citizenship
yes
Source HASiL Public Ruling 11/2017 §5.1 — residence status is determined by physical presence in Malaysia, not nationality or citizenship
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Part of a day in Malaysia counts as a full day for the residence count
ITA 1967 s.7(2); HASiL Public Ruling 11/2017 §5.3 — presence for part of a day counts as a day in Malaysia
yes
Source ITA 1967 s.7(2); HASiL Public Ruling 11/2017 §5.3 — presence for part of a day counts as a day in Malaysia
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Flat tax rate for non-resident individuals on chargeable income
HASiL Public Ruling 2/2026 — non-resident individuals taxed at a flat rate of 30% on every ringgit of chargeable income under Schedule 1 Part I para 1A; no personal reliefs
30%
Source HASiL Public Ruling 2/2026 — non-resident individuals taxed at a flat rate of 30% on every ringgit of chargeable income under Schedule 1 Part I para 1A; no personal reliefs
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Date from which foreign income received in Malaysia by a resident is generally chargeable
Hasil Guidelines on Tax Treatment of Income Received from Abroad (amendment June 2024) §1.1 / §5.1.1 — from 1 January 2022 foreign income received in Malaysia by a resident is generally subject to tax (Finance Act 2021 amendment to Sch. 6 para 28)
2022-01-01
Source Hasil Guidelines on Tax Treatment of Income Received from Abroad (amendment June 2024) §1.1 / §5.1.1 — from 1 January 2022 foreign income received in Malaysia by a resident is generally subject to tax (Finance Act 2021 amendment to Sch. 6 para 28)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
End date of the time-limited foreign-source income exemption for resident individuals
Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan.
2026-12-31
Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan.
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Malaysia’s foreign-income rules are not Thailand’s remittance basis
Contrast note grounded in MY received-in-Malaysia charge + P.U.(A) 234/2022 window vs Thailand Revenue Code remittance basis — not the same machine
yes
Source Contrast note grounded in MY received-in-Malaysia charge + P.U.(A) 234/2022 window vs Thailand Revenue Code remittance basis — not the same machine
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident individual Schedule 1 graduated rates (YA2023/2024/2025, latest published)
HASiL Kadar Cukai — resident individual Schedule 1 graduated rates (enacted, YA2023/2024/2025): 0/1/3/6/11/19/25/26/28/30% on the chargeable-income bands shown. HASiL publishes no Year of Assessment 2026 column at check date, so this is the latest enacted ladder on the primary page.
0% ≤5,000 · 1% 5,001–20,000 · 3% 20,001–35,000 · 6% 35,001–50,000 · 11% 50,001–70,000 · 19% 70,001–100,000 · 25% 100,001–400,000 · 26% 400,001–600,000 · 28% 600,001–2,000,000 · 30% >2,000,000
Source HASiL Kadar Cukai — resident individual Schedule 1 graduated rates (enacted, YA2023/2024/2025): 0/1/3/6/11/19/25/26/28/30% on the chargeable-income bands shown. HASiL publishes no Year of Assessment 2026 column at check date, so this is the latest enacted ladder on the primary page.
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident top marginal rate (YA2023/2024/2025, latest published)
HASiL Kadar Cukai — resident Schedule 1 top band: chargeable income exceeding RM2,000,000 taxed at 30% on every subsequent ringgit. HASiL publishes no Year of Assessment 2026 column at check date, so this is the latest enacted ladder on the primary page.
30%
Source HASiL Kadar Cukai — resident Schedule 1 top band: chargeable income exceeding RM2,000,000 taxed at 30% on every subsequent ringgit. HASiL publishes no Year of Assessment 2026 column at check date, so this is the latest enacted ladder on the primary page.
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Individual rebate where chargeable income does not exceed RM35,000
ITA 1967 s.6A(2)(a); HASiL BE explanatory note — a rebate of RM400 is granted to an individual whose chargeable income does not exceed RM35,000
400 MYR
Source ITA 1967 s.6A(2)(a); HASiL BE explanatory note — a rebate of RM400 is granted to an individual whose chargeable income does not exceed RM35,000
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Whether s.7(1)(b) linked consecutive-period limb exists
HASiL Public Ruling 11/2017 §6.2; ITA s.7(1)(b) — residence where presence in the basis year is less than 182 days but that period is linked by/to a consecutive 182-day-or-more period across years (temporary-absence rules in the Ruling)
yes
Source HASiL Public Ruling 11/2017 §6.2; ITA s.7(1)(b) — residence where presence in the basis year is less than 182 days but that period is linked by/to a consecutive 182-day-or-more period across years (temporary-absence rules in the Ruling)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Whether s.7(1)(c) 90-day + 3-of-4 prior-years limb exists
HASiL Public Ruling 11/2017 §6.3; ITA s.7(1)(c) — resident if in Malaysia ≥90 days in the basis year and in each of any 3 out of 4 immediately preceding YAs was either resident under s.7 or present ≥90 days
yes
Source HASiL Public Ruling 11/2017 §6.3; ITA s.7(1)(c) — resident if in Malaysia ≥90 days in the basis year and in each of any 3 out of 4 immediately preceding YAs was either resident under s.7 or present ≥90 days
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Day floor inside the s.7(1)(c) limb
HASiL Public Ruling 11/2017 §6.3.1; ITA s.7(1)(c) — period or periods amounting in all to 90 days or more in the basis year
90 days
Source HASiL Public Ruling 11/2017 §6.3.1; ITA s.7(1)(c) — period or periods amounting in all to 90 days or more in the basis year
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Whether s.7(1)(d) next-year + three-prior-years limb exists
HASiL Public Ruling 11/2017 §6.4; ITA s.7(1)(d) — resident for a basis year if resident for the immediately following basis year and resident for the three immediately preceding basis years (can apply even with almost no presence in that year)
yes
Source HASiL Public Ruling 11/2017 §6.4; ITA s.7(1)(d) — resident for a basis year if resident for the immediately following basis year and resident for the three immediately preceding basis years (can apply even with almost no presence in that year)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Whether Malaysian individual residence has four statutory limbs
ITA 1967 s.7(1)(a)–(d); HASiL Public Ruling 11/2017 §§6.1–6.4 — four alternative residence limbs; do not collapse Malaysia into a single 182-day test
yes
Source ITA 1967 s.7(1)(a)–(d); HASiL Public Ruling 11/2017 §§6.1–6.4 — four alternative residence limbs; do not collapse Malaysia into a single 182-day test
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

How many days make me a Malaysian tax resident?

Under Income Tax Act 1967 s.7(1)(a), you are resident for a basis year if you are in Malaysia for a period or periods amounting in all to 182 days or more. Residence follows physical presence, not citizenship. Part of a day counts as a day. Three other s.7 limbs also exist: linked consecutive periods (b), 90 days plus 3-of-4 prior years (c), and next-year plus three prior years (d) — do not collapse everything into the 182-day headline.

Does Malaysia tax my foreign income if I live there?

From 1 January 2022, foreign income received in Malaysia by a resident is generally chargeable. A separate exemption order (P.U.(A) 234/2022) can exempt a resident individual’s foreign income — other than partnership business in Malaysia — received in Malaysia from 1 Jan 2022 until 31 Dec 2026 if the income was subjected to tax of a similar character in the country of origin (Hasil guideline conditions). That is not Thailand’s remittance basis, and it is not a permanent holiday.

Is the foreign-income holiday forever?

No. The published individual exemption window ends on 31 December 2026 unless the order is extended. Do not use the blog date “2036” — that is not in the primary guideline we filed.

What rate applies if I am not a resident?

Non-resident individuals are taxed at a flat 30% on chargeable income and cannot claim personal reliefs (HASiL Public Ruling 2/2026; Schedule 1 Part I para 1A).

Is this the whole Malaysia picture?

No. This is the tax door. MM2H / DE Rantau stay, Employment Pass work authority, and each passport’s treaty with Malaysia are separate layers.

Malaysia tax is the destination machine. Your passport still has its own traps — open the matching overlay.

Eight passports · Malaysia

Passport overlays for Malaysia

Passport	Treaty	Short-stay	Relief	Open
Australia	yes Source Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → habitual abode → closer personal and economic relations Source AU–MY Agreement Art 4(2) (ATO synthesised text) — individual dual-resident cascade; no nationality/mutual-agreement rung for individuals; non-individuals by place of effective management Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Malaysia tax
Singapore	yes Source IRAS synthesised DTA text — Date of Conclusion 5 October 2004; Entry into Force 13 February 2006; Effective Date 1 January 2007; MLI modifications via Income Tax (Singapore—Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021, EIF 1 June 2021 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source SG–MY Agreement Art 4(2) (IRAS MLI synthesised text) — full OECD-style individual cascade including nationality and competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Malaysia tax
South Korea	yes Source HASiL MLI position list — Korea Original signed 20.04.1982, entry into force 02.01.1983; Korean law.go.kr treaty 제802호 발효일 1983-01-02 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source KR–MY Agreement Art 4 — permanent home → centre of vital interests → habitual abode → nationality → mutual agreement (English text consistent with Korean official treaty 제802호) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source KR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Malaysia tax
China	yes Source HASiL China DTA PDF header — Signed 23 November 1985; Entry into Force 14 September 1986; Effective Date 1 January 1988; Protocol amending signed 5 June 2000; Exchange of Notes 1 November 2016 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source CN–MY Agreement Art 4(2) (HASiL text) — permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source China–Malaysia DTA Art 15(2)(a) — present ≤183 days in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Malaysia DTA Art 23 — China credits Malaysian tax, capped at Chinese tax on that income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Malaysia tax
Japan	yes Source MOF Japan MLI list — Malaysia Original signed 19-02-1999, entered into force 31-12-1999; Protocol 10-02-2010 / 01-12-2010; MOF synthesised text of Agreement as modified by MLI Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source JP–MY Agreement Art 4(2) (MOF synthesised text) — permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — Article 22 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Malaysia tax
United Kingdom	yes Source GOV.UK — 1996 UK–Malaysia Double Taxation Agreement as amended by the 2010 Protocol — in force; HMRC DT12750: comprehensive Agreement (SI 1997/2987) entered into force 8 July 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source UK–MY Agreement Art 4(2) (GOV.UK consolidated text as amended by 2010 Protocol) — full OECD-style cascade including nationality and competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Malaysia tax
Canada	yes Source Canada Department of Finance official tax-treaty list — Malaysia Treaty signed 15-Oct-76, S.C. 1980-81-82-83 c.44 Part VII, entry into force 18-Dec-80 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source CA–MY Agreement Art IV(2) (Finance Canada / treaty-accord text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — Article XXIII ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Malaysia tax
United States	No treaty in force Art 4 yes Source With no US–Malaysia treaty there is no Article 4 residence tie-breaker; each country applies its own domestic residence test (US substantial-presence/citizenship vs Malaysia ITA s.7 182-day limbs) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	—	domestic foreign tax credit only (Form 1116) — no treaty Source IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Malaysia tax

Other headaches on Malaysia SSA · pensions · remittance · traps

Passport	SSA	Pensions	Foreign income	Home traps
AU	no Source DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AU–MY Agreement Art 17(1) (ATO synthesised text) — any pension (other than a government-service pension under Art 18) or annuity paid to a resident of one State is taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
SG	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Malaysia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SG–MY Agreement Art 18(1) — subject to Art 19(2), pensions and other similar remuneration including any annuity paid to a resident in consideration of past employment shall be taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SG domestic rules reuse across destinations (sg_vn_tax / sg_side_traps): territorial tax base, IR21 clearance on departure, ESOP deemed exercise, CPF status (not geography) — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
KR	no Source NPS social security agreements overview — Malaysia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source KR–MY Agreement Art 18 — subject to Art 19(2), any pension or annuity derived by a resident of a Contracting State from the other State shall be taxable only in the first-mentioned State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CN	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Malaysia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CN–MY Agreement Art 18(1) — subject to Art 19(2), pensions and other similar remuneration or an annuity for past employment paid to a resident shall be taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
JP	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source JP–MY Agreement Art 18 — subject to Art 19(2), pensions and other similar remuneration paid to a resident in consideration of past employment shall be taxable only in that Contracting State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan domestic rules reuse (jp_vn_tax): exit tax on financial assets, nenkin pension — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Malaysia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK–MY Agreement Art 19(1) — subject to Art 20(2), pensions and other similar remuneration for past employment and any annuity paid to a resident shall be taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK domestic rules reuse across destinations (uk_vn_tax / uk_side_traps): Statutory Residence Test, temporary non-residence CGT, remittance→FIG shift from 6 Apr 2025, State Pension uprating geography — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CA	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CA–MY Agreement Art XVIII — pensions/annuities may be taxed in the residence State; source State may also tax, but periodic pension payments capped at the lesser of 15% of gross or the tax that would apply if the recipient were resident in the source State (unlike residence-only pension articles in UK/SG/AU–MY) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Canada domestic rules reuse (ca_vn_tax): departure tax / deemed disposition, OAS/GIS residency geography, residential ties — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
US	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty — with no in-force DTA there is no treaty pension article to allocate private pensions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.

What the codes mean3 terms in plain language

182 days: Malaysia ITA s.7(1)(a) physical-presence test for tax residence in a basis year
FSI: foreign-source income — earned outside the country; Malaysia's individual remittance exemption runs only to 31 December 2026
DTA: double-tax agreement between two countries

The 182-day residence test

You are a Malaysian tax resident for a basis year if you are in Malaysia for a period or periods amounting in all to

182 days

Source ITA 1967 s.7(1)(a); HASiL Public Ruling 11/2017 §6.1 — resident if in Malaysia in the basis year for a period or periods amounting in all to 182 days or more

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

(

yes

Source HASiL Public Ruling 11/2017 §5.1 — residence status is determined by physical presence in Malaysia, not nationality or citizenship

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Part of a day counts (

yes

Source ITA 1967 s.7(2); HASiL Public Ruling 11/2017 §5.3 — presence for part of a day counts as a day in Malaysia

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

). Four statutory limbs exist (

yes

Source ITA 1967 s.7(1)(a)–(d); HASiL Public Ruling 11/2017 §§6.1–6.4 — four alternative residence limbs; do not collapse Malaysia into a single 182-day test

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

) — the 182-day headline is only s.7(1)(a).

The other three s.7 limbs (when 182 days is not the whole story)

s.7(1)(b) — linked consecutive period. Filed:
yes
Source HASiL Public Ruling 11/2017 §6.2; ITA s.7(1)(b) — residence where presence in the basis year is less than 182 days but that period is linked by/to a consecutive 182-day-or-more period across years (temporary-absence rules in the Ruling)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
. Presence under 182 days in a basis year can still make you resident if that period links to a consecutive 182-day-or-more stretch across years (temporary-absence rules in PR 11/2017 §6.2).
s.7(1)(c) — 90 days + 3 of 4 prior years. Filed:
yes
Source HASiL Public Ruling 11/2017 §6.3; ITA s.7(1)(c) — resident if in Malaysia ≥90 days in the basis year and in each of any 3 out of 4 immediately preceding YAs was either resident under s.7 or present ≥90 days
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
. Floor:
90 days
Source HASiL Public Ruling 11/2017 §6.3.1; ITA s.7(1)(c) — period or periods amounting in all to 90 days or more in the basis year
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
in the basis year, plus residence or ≥90-day presence in each of any 3 of the 4 immediately preceding years (PR 11/2017 §6.3).
s.7(1)(d) — next year + three prior years. Filed:
yes
Source HASiL Public Ruling 11/2017 §6.4; ITA s.7(1)(d) — resident for a basis year if resident for the immediately following basis year and resident for the three immediately preceding basis years (can apply even with almost no presence in that year)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
. You can be resident for a basis year with almost no presence if you are resident the following year and were resident for the three immediately preceding years (PR 11/2017 §6.4).

Resident rates

Residents use the graduated Schedule 1 ladder:

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

30%

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

on chargeable income over RM2,000,000. A rebate of

400 MYR

Source ITA 1967 s.6A(2)(a); HASiL BE explanatory note — a rebate of RM400 is granted to an individual whose chargeable income does not exceed RM35,000

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

applies where chargeable income does not exceed RM35,000, so the effective bill at the bottom of the ladder is often nil.

Non-residents

Non-resident individuals face a flat

30%

Source HASiL Public Ruling 2/2026 — non-resident individuals taxed at a flat rate of 30% on every ringgit of chargeable income under Schedule 1 Part I para 1A; no personal reliefs

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

on chargeable income and cannot claim personal reliefs.

Foreign income received in Malaysia

From

2022-01-01

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

, foreign income received in Malaysia by a resident is generally chargeable. A resident individual may still sit inside a published exemption window that ends on

2026-12-31

Checked Aug 2026 · Band high · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

— other than partnership business in Malaysia, and only where the income was subjected to tax of a similar character in the country of origin (Hasil guideline conditions).

That machine is not Thailand's remittance basis (

yes

Source Contrast note grounded in MY received-in-Malaysia charge + P.U.(A) 234/2022 window vs Thailand Revenue Code remittance basis — not the same machine

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Passport overlays

Each passport meets Malaysia differently. Eight origin corridors are filed from primary sources:

United States → Malaysia · tax — there is no US–Malaysia income tax treaty at all. The US return, FBAR and Form 8938 stay, and Malaysia's foreign-income exemption can leave no Malaysian tax to credit.
Australia → Malaysia · tax — DTA [1981] ATS 15, MLI-modified; Super, CGT event I1 and Age Pension stay Australian.
United Kingdom → Malaysia · tax — SI 1997/2987; full Art 4 cascade; SRT / TNR CGT / FIG stay UK.
Singapore → Malaysia · tax — DTA 2004/2006, MLI from 2021; IR21 and CPF stay Singapore.
Canada → Malaysia · tax — DTA 1976/1980; Art XVIII shared pension taxing rights (15% periodic source cap), not residence-only; departure tax stays Canadian.
Japan → Malaysia · tax — DTA 1999, MLI-modified; exit tax and nenkin stay Japanese.
South Korea → Malaysia · tax — DTA 1982/1983; exit tax and NPS stay Korean.
China → Malaysia · tax — DTA 1985/1986; teachers ≤3 years (not 2); six-year rule stays Chinese.

Stay · Earn · Malaysia hub

Evidence and sources15 dated facts for Malaysia tax residency — 182 days, received-in-MY foreign income, FSI exemption to 2026

The readable briefing above uses these cells. Open a source only when you need to verify a number, date, or legal gate.

Days of physical presence in a basis year that make you a Malaysian tax resident under s.7(1)(a)
ITA 1967 s.7(1)(a); HASiL Public Ruling 11/2017 §6.1 — resident if in Malaysia in the basis year for a period or periods amounting in all to 182 days or more
182 days
Source ITA 1967 s.7(1)(a); HASiL Public Ruling 11/2017 §6.1 — resident if in Malaysia in the basis year for a period or periods amounting in all to 182 days or more
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Tax residence follows physical presence, not citizenship
HASiL Public Ruling 11/2017 §5.1 — residence status is determined by physical presence in Malaysia, not nationality or citizenship
yes
Source HASiL Public Ruling 11/2017 §5.1 — residence status is determined by physical presence in Malaysia, not nationality or citizenship
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Part of a day in Malaysia counts as a full day for the residence count
ITA 1967 s.7(2); HASiL Public Ruling 11/2017 §5.3 — presence for part of a day counts as a day in Malaysia
yes
Source ITA 1967 s.7(2); HASiL Public Ruling 11/2017 §5.3 — presence for part of a day counts as a day in Malaysia
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Flat tax rate for non-resident individuals on chargeable income
HASiL Public Ruling 2/2026 — non-resident individuals taxed at a flat rate of 30% on every ringgit of chargeable income under Schedule 1 Part I para 1A; no personal reliefs
30%
Source HASiL Public Ruling 2/2026 — non-resident individuals taxed at a flat rate of 30% on every ringgit of chargeable income under Schedule 1 Part I para 1A; no personal reliefs
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Date from which foreign income received in Malaysia by a resident is generally chargeable
Hasil Guidelines on Tax Treatment of Income Received from Abroad (amendment June 2024) §1.1 / §5.1.1 — from 1 January 2022 foreign income received in Malaysia by a resident is generally subject to tax (Finance Act 2021 amendment to Sch. 6 para 28)
2022-01-01
Source Hasil Guidelines on Tax Treatment of Income Received from Abroad (amendment June 2024) §1.1 / §5.1.1 — from 1 January 2022 foreign income received in Malaysia by a resident is generally subject to tax (Finance Act 2021 amendment to Sch. 6 para 28)
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
End date of the time-limited foreign-source income exemption for resident individuals
Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan.
2026-12-31
Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan.
Checked Aug 2026 · Band high · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Malaysia’s foreign-income rules are not Thailand’s remittance basis
Contrast note grounded in MY received-in-Malaysia charge + P.U.(A) 234/2022 window vs Thailand Revenue Code remittance basis — not the same machine
yes
Source Contrast note grounded in MY received-in-Malaysia charge + P.U.(A) 234/2022 window vs Thailand Revenue Code remittance basis — not the same machine
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident individual Schedule 1 graduated rates (YA2023/2024/2025, latest published)
HASiL Kadar Cukai — resident individual Schedule 1 graduated rates (enacted, YA2023/2024/2025): 0/1/3/6/11/19/25/26/28/30% on the chargeable-income bands shown. HASiL publishes no Year of Assessment 2026 column at check date, so this is the latest enacted ladder on the primary page.
0% ≤5,000 · 1% 5,001–20,000 · 3% 20,001–35,000 · 6% 35,001–50,000 · 11% 50,001–70,000 · 19% 70,001–100,000 · 25% 100,001–400,000 · 26% 400,001–600,000 · 28% 600,001–2,000,000 · 30% >2,000,000
Source HASiL Kadar Cukai — resident individual Schedule 1 graduated rates (enacted, YA2023/2024/2025): 0/1/3/6/11/19/25/26/28/30% on the chargeable-income bands shown. HASiL publishes no Year of Assessment 2026 column at check date, so this is the latest enacted ladder on the primary page.
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Resident top marginal rate (YA2023/2024/2025, latest published)
HASiL Kadar Cukai — resident Schedule 1 top band: chargeable income exceeding RM2,000,000 taxed at 30% on every subsequent ringgit. HASiL publishes no Year of Assessment 2026 column at check date, so this is the latest enacted ladder on the primary page.
30%
Source HASiL Kadar Cukai — resident Schedule 1 top band: chargeable income exceeding RM2,000,000 taxed at 30% on every subsequent ringgit. HASiL publishes no Year of Assessment 2026 column at check date, so this is the latest enacted ladder on the primary page.
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Individual rebate where chargeable income does not exceed RM35,000
ITA 1967 s.6A(2)(a); HASiL BE explanatory note — a rebate of RM400 is granted to an individual whose chargeable income does not exceed RM35,000
400 MYR
Source ITA 1967 s.6A(2)(a); HASiL BE explanatory note — a rebate of RM400 is granted to an individual whose chargeable income does not exceed RM35,000
Checked Aug 2026 · Band med · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Whether s.7(1)(b) linked consecutive-period limb exists
HASiL Public Ruling 11/2017 §6.2; ITA s.7(1)(b) — residence where presence in the basis year is less than 182 days but that period is linked by/to a consecutive 182-day-or-more period across years (temporary-absence rules in the Ruling)
yes
Source HASiL Public Ruling 11/2017 §6.2; ITA s.7(1)(b) — residence where presence in the basis year is less than 182 days but that period is linked by/to a consecutive 182-day-or-more period across years (temporary-absence rules in the Ruling)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Whether s.7(1)(c) 90-day + 3-of-4 prior-years limb exists
HASiL Public Ruling 11/2017 §6.3; ITA s.7(1)(c) — resident if in Malaysia ≥90 days in the basis year and in each of any 3 out of 4 immediately preceding YAs was either resident under s.7 or present ≥90 days
yes
Source HASiL Public Ruling 11/2017 §6.3; ITA s.7(1)(c) — resident if in Malaysia ≥90 days in the basis year and in each of any 3 out of 4 immediately preceding YAs was either resident under s.7 or present ≥90 days
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Day floor inside the s.7(1)(c) limb
HASiL Public Ruling 11/2017 §6.3.1; ITA s.7(1)(c) — period or periods amounting in all to 90 days or more in the basis year
90 days
Source HASiL Public Ruling 11/2017 §6.3.1; ITA s.7(1)(c) — period or periods amounting in all to 90 days or more in the basis year
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Whether s.7(1)(d) next-year + three-prior-years limb exists
HASiL Public Ruling 11/2017 §6.4; ITA s.7(1)(d) — resident for a basis year if resident for the immediately following basis year and resident for the three immediately preceding basis years (can apply even with almost no presence in that year)
yes
Source HASiL Public Ruling 11/2017 §6.4; ITA s.7(1)(d) — resident for a basis year if resident for the immediately following basis year and resident for the three immediately preceding basis years (can apply even with almost no presence in that year)
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026
Whether Malaysian individual residence has four statutory limbs
ITA 1967 s.7(1)(a)–(d); HASiL Public Ruling 11/2017 §§6.1–6.4 — four alternative residence limbs; do not collapse Malaysia into a single 182-day test
yes
Source ITA 1967 s.7(1)(a)–(d); HASiL Public Ruling 11/2017 §§6.1–6.4 — four alternative residence limbs; do not collapse Malaysia into a single 182-day test
Checked Aug 2026 · Band low · Status fresh
Open primary URL
Method: figures past 2× SLA hide. See /method · /status · /changelog.
checked Aug 2026

Common questions

How many days make me a Malaysian tax resident?

Does Malaysia tax my foreign income if I live there?

Is the foreign-income holiday forever?

No. The published individual exemption window ends on 31 December 2026 unless the order is extended. Do not use the blog date “2036” — that is not in the primary guideline we filed.

What rate applies if I am not a resident?

Non-resident individuals are taxed at a flat 30% on chargeable income and cannot claim personal reliefs (HASiL Public Ruling 2/2026; Schedule 1 Part I para 1A).

Is this the whole Malaysia picture?

No. This is the tax door. MM2H / DE Rantau stay, Employment Pass work authority, and each passport’s treaty with Malaysia are separate layers.

Malaysia tax is the destination machine. Your passport still has its own traps — open the matching overlay.

Eight passports · Malaysia

Passport overlays for Malaysia

Passport	Treaty	Short-stay	Relief	Open
Australia	yes Source Agreement signed Canberra 20 Aug 1980 [1981] ATS 15, amended by three protocols (1999, 2002, 2010); Australian Treasury income tax treaties list — Malaysia status In force Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → habitual abode → closer personal and economic relations Source AU–MY Agreement Art 4(2) (ATO synthesised text) — individual dual-resident cascade; no nationality/mutual-agreement rung for individuals; non-individuals by place of effective management Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source AU–MY DTA Art 14 Personal Services (ATO MLI synthesised text) — 183 days in the basis year or year of income — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	AU → Malaysia tax
Singapore	yes Source IRAS synthesised DTA text — Date of Conclusion 5 October 2004; Entry into Force 13 February 2006; Effective Date 1 January 2007; MLI modifications via Income Tax (Singapore—Malaysia) (Avoidance of Double Taxation Agreement) (Modifications to Implement Multilateral Instrument) Order 2021, EIF 1 June 2021 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source SG–MY Agreement Art 4(2) (IRAS MLI synthesised text) — full OECD-style individual cascade including nationality and competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source SG–MY DTA Art 15 Dependent Personal Services (IRAS MLI PDF) — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	SG → Malaysia tax
South Korea	yes Source HASiL MLI position list — Korea Original signed 20.04.1982, entry into force 02.01.1983; Korean law.go.kr treaty 제802호 발효일 1983-01-02 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source KR–MY Agreement Art 4 — permanent home → centre of vital interests → habitual abode → nationality → mutual agreement (English text consistent with Korean official treaty 제802호) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source KR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source KR–MY DTA Art 15 (제15조) — 183 days in the calendar year (역년); Art 23 (제23조) credit method — Korean Ministry of Government Legislation treaty text — Article 23 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	KR → Malaysia tax
China	yes Source HASiL China DTA PDF header — Signed 23 November 1985; Entry into Force 14 September 1986; Effective Date 1 January 1988; Protocol amending signed 5 June 2000; Exchange of Notes 1 November 2016 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source CN–MY Agreement Art 4(2) (HASiL text) — permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source China–Malaysia DTA Art 15(2)(a) — present ≤183 days in the calendar year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source China–Malaysia DTA Art 23 — China credits Malaysian tax, capped at Chinese tax on that income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CN → Malaysia tax
Japan	yes Source MOF Japan MLI list — Malaysia Original signed 19-02-1999, entered into force 31-12-1999; Protocol 10-02-2010 / 01-12-2010; MOF synthesised text of Agreement as modified by MLI Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source JP–MY Agreement Art 4(2) (MOF synthesised text) — permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source JP–MY DTA Art 15 (MOF synthesised text); relief Art 22 ordinary credit — Article 22 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	JP → Malaysia tax
United Kingdom	yes Source GOV.UK — 1996 UK–Malaysia Double Taxation Agreement as amended by the 2010 Protocol — in force; HMRC DT12750: comprehensive Agreement (SI 1997/2987) entered into force 8 July 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source UK–MY Agreement Art 4(2) (GOV.UK consolidated text as amended by 2010 Protocol) — full OECD-style cascade including nationality and competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	UK → Malaysia tax
Canada	yes Source Canada Department of Finance official tax-treaty list — Malaysia Treaty signed 15-Oct-76, S.C. 1980-81-82-83 c.44 Part VII, entry into force 18-Dec-80 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog. Art 4 permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source CA–MY Agreement Art IV(2) (Finance Canada / treaty-accord text) — permanent home → centre of vital interests → habitual abode → nationality → competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source CA–MY DTA Art XV Dependent Personal Services (Canada Finance); short-stay also offers a CAD 2,000 / MYR 4,000 alternative limb — Article XXIII ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	CA → Malaysia tax
United States	No treaty in force Art 4 yes Source With no US–Malaysia treaty there is no Article 4 residence tie-breaker; each country applies its own domestic residence test (US substantial-presence/citizenship vs Malaysia ITA s.7 182-day limbs) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	—	domestic foreign tax credit only (Form 1116) — no treaty Source IRS Pub 901 / A–Z treaty list — no US–Malaysia income tax treaty; nguon/MY_SOURCES.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	US → Malaysia tax

Other headaches on Malaysia SSA · pensions · remittance · traps

Passport	SSA	Pensions	Foreign income	Home traps
AU	no Source DSS — Australia international social security agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AU–MY Agreement Art 17(1) (ATO synthesised text) — any pension (other than a government-service pension under Art 18) or annuity paid to a resident of one State is taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source au_vn_tax / AU-side traps — residency tests, CGT deemed disposal, superannuation reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
SG	no Source CPF Board / Singapore domestic CPF regime — no Singapore–Malaysia social security / CPF totalisation agreement published; same gate as sg_vn_social_security_agreement_in_force (nguon/SG_SIDE_TRAPS.md pattern) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SG–MY Agreement Art 18(1) — subject to Art 19(2), pensions and other similar remuneration including any annuity paid to a resident in consideration of past employment shall be taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source SG domestic rules reuse across destinations (sg_vn_tax / sg_side_traps): territorial tax base, IR21 clearance on departure, ESOP deemed exercise, CPF status (not geography) — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
KR	no Source NPS social security agreements overview — Malaysia is not among Korea’s published SSA partners (MOU lump-sum paths elsewhere do not equal an SSA) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source KR–MY Agreement Art 18 — subject to Art 19(2), any pension or annuity derived by a resident of a Contracting State from the other State shall be taxable only in the first-mentioned State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Korea domestic rules reuse (kr_vn_tax): 183-day span, exit tax, NPS — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CN	no Source MOHRSS / published China bilateral social security partner list (13 countries) does not include Malaysia — same gate as cn_vn_social_security_agreement_in_force Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CN–MY Agreement Art 18(1) — subject to Art 19(2), pensions and other similar remuneration or an annuity for past employment paid to a resident shall be taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source China domestic rules reuse (cn_vn_tax): six-year rule, domicile, hukou clearance — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
JP	no Source Japan Pension Service — Status of Agreements in Force (24 partners) does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source JP–MY Agreement Art 18 — subject to Art 19(2), pensions and other similar remuneration paid to a resident in consideration of past employment shall be taxable only in that Contracting State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Japan domestic rules reuse (jp_vn_tax): exit tax on financial assets, nenkin pension — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
UK	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Malaysia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK–MY Agreement Art 19(1) — subject to Art 20(2), pensions and other similar remuneration for past employment and any annuity paid to a resident shall be taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK domestic rules reuse across destinations (uk_vn_tax / uk_side_traps): Statutory Residence Test, temporary non-residence CGT, remittance→FIG shift from 6 Apr 2025, State Pension uprating geography — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
CA	no Source CRA countries-with-agreement table (Open Government CSV July 2024) does not list Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source CA–MY Agreement Art XVIII — pensions/annuities may be taxed in the residence State; source State may also tax, but periodic pension payments capped at the lesser of 15% of gross or the tax that would apply if the recipient were resident in the source State (unlike residence-only pension articles in UK/SG/AU–MY) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Canada domestic rules reuse (ca_vn_tax): departure tax / deemed disposition, OAS/GIS residency geography, residential ties — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
US	no Source SSA — U.S. International Social Security (Totalization) Agreements list does not include Malaysia Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source IRS — United States income tax treaties A–Z and Table 3 (List of Tax Treaties, updated through 26 Sep 2025) do not list Malaysia; IRS Publication 901 confirms no US–Malaysia income tax treaty — with no in-force DTA there is no treaty pension article to allocate private pensions Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon/US_SIDE_TRAPS.md — FBAR / Form 8938 / FEIE gates; PFIC & expatriation dollars not modelled Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.