How To Determine Employee’s Residence Tax Status ?

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

Like / follow our Facebook Page / LinkedIn for any statutory / HR updates. 

Facebook: https://www.facebook.com/MYwaveMalaysia/    or    https://www.facebook.com/emplx/

LinkedIn: Company: MYwave Sdn Bhd