Regarding Tax Residency status

Last activity 16 December 2023 by anonymous1606

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raptrajMember08 December 2023 18:26:27

Hello All,

I am tax resident in Malaysia from 2018 - 2023, I stayed more than 182 days in each of these 6 years.....

So if I stay 90 days in 2024, I know that I will be considered as Tax Resident as per Income Tax Act 7(c)

My question is, if I stay again ONLY for 90 days in 2025, will I still be considered as Tax resident in Malaysia for 2025 ? ( Because I might have stayed only 90 days 2024)

anonymous1606Member16 December 2023 01:25:05

Yes, still considered tax resident.

3)90 Days Rule: You're present in Malaysia for at least 90 days during the calendar year and have been resident/present in Malaysia for 90 days in any three of the past four years.

raptrajMember16 December 2023 01:59:55

@anonymous1606

Thanks a lot for your reference

Even if I stay only 90 days in 2026, 2027 - will I still be considered as Resident?

Because,

2026 - I stayed 90 days and I was resident ( 2023 - 182 days rule, 2024 - 90 days Rule, 2025 - 90 days rule)

2027 - I stayed 90 days and I was resident ( 2024 - 90 days rule, 2025 - 90 days Rule, 2026 - 90 days rule)

to consider as a Resident, I never need to stay more than 90 days in a year ?

anonymous1606Member16 December 2023 04:48:21

Yes still considered tax resident.

Check with LHDN to further confirm like if 90 days straight stay or can be 90 days of total stay.

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