You are NON-resident if you stay less than 182 days in Malaysia in a year, regardless of your citizenship or nationality.
Non – resident individuals’ income tax rate 30% of your chargeable income
Non-resident individual entitle to Personnel Relief and Tax Rebate?
NO !!
You will not be taxable if:-
- Employed in Malaysia for less than 60 days
- Employed on board a Malaysian ship
- Age 55 years old and receiving pension from Malaysian employment
- Receiving interest from banks
- Receiving tax exempt dividends
Reference:
Public Ruling No 11/2017
