Tax on offered salary RM78000/yearly - Penang location

Once Tax Resident here are the rates:

Tax steps on annual salary are:
                 2015
0-5,000                    0%                                                 
5,000-10,000      1% RM50
10,001-20,000    1%  +RM50
20,001-35,000    5%  +RM750
35,001-50,000   10%  +RM1,500
50,001-70,000   16% +RM3,200
70,001-100,000   21% +RM6,300
100,001-250,000  24% +RM36,000
250,001-400,000  24.5% +RM36,750
Exceeding 400 000  25%  (+?)

For that you need to be living in Malaysia for 182 days in a calendar year.

Until you are tax resident there is a flat rate of 25% which is equalised over the whole year when the tax return is lodged in April the following year.

Thanks Gravitas !!
Please correct my understanding...For first 6 Months i will have to pay 26% flat tax and after 6 months i have to pay 21% tax as yearly income is RM 78000 ???

Please advice

Thanks,
Tony

No, its 25% flat rate for 182 days.

The rates are incremental i.e. you add them up from the lowest i.e. RM50 + RM 50 +++++ I have put the full amount and as your salary falls between the range, you will only pay 21% on the last and highest portion of your salary over RM70k, i.e. RM8k

The annual amount is then spread over 12 months. Any excess compared to the 25% flat non-resident rate (it goes down 1% to 25% in 2015) will be refunded. But be careful about leaving the country for more than 14 days on social purposes.