Non-Resident
You are non-resident under Malaysian tax law if you stay
less than 182 days in Malaysia in a year, regardless of your
citizenship or nationality.
Non-resident individual is taxed at a different tax rate on
income earned / received from Malaysia.
The tax rate:
| Types of Income |
Rate (%) |
Business, trade or
profession |
26 (Year Assessment 2010 - 2014) 25 (With Effect From Year Assessment 2015) 28 (With Effect From Year Assessment 2016) 30 (With Effect From Year Assessment 2020) |
|
Public Entertainer
Interest |
15
|
| Royalty |
10 |
|
Payments for services in connection with the use of property or installation, operation of any plant or machinery purchased from a non-resident |
|
| Payments for technical advice, assistance or services rendered in connection with technical management or administration of any scientific, industrial or commercial undertaking, venture, project or scheme | |
| Rent or other payments for the use of any movable property |
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
If taxable, you are required to contact the nearest
Income Tax Office (IRBM)
to get the 'M Form' or download it from their official website.
folder_open Information on Taxes in Malaysia