Malaysia 182-Day Tax Residency Counter
Add each stay in Malaysia, including past years if you have them. We add up your days for every year, apply the residence tests and tell you how many days you have left this year before you reach 182.
All years
| Year | Days in Malaysia | Status |
|---|
The four residence tests
Section 7(1) of the Income Tax Act 1967 makes you a Malaysian tax resident for a year if any one of these is true:
- 182 days. You are in Malaysia for 182 days or more in the year.
- Linked stay. You are here for fewer than 182 days, but those days are part of an unbroken stay of 182 days or more that runs into the year before or after.
- 90 days plus history. You are here for 90 days or more in the year, and in 3 of the 4 years before you were either resident or here for 90 days or more.
- Resident on both sides. You are resident in the following year and were resident in each of the 3 years before. This calculator cannot check this one, because it depends on a year that has not happened yet.
Being resident does not mean you owe more tax. For most people it means lower tax, because residents get progressive rates and personal reliefs while non-residents pay a flat rate.
Frequently asked questions
When do I become a Malaysian tax resident?
The main test is being in Malaysia for 182 days or more in one calendar year (1 January to 31 December). The days do not have to be in a row. There are also three other tests, explained below, that can make you resident with fewer days.
Do the days I arrive and leave count?
The usual practice is to count any part of a day spent in Malaysia as a full day, so this calculator counts both your arrival and departure days. If you are within a few days of 182, check with LHDN or a tax adviser.
Why does it matter if I am resident?
A resident pays tax on Malaysian income at progressive rates from 0% and can claim personal reliefs. A non-resident pays a flat rate on employment income with no reliefs, which is usually much higher. Use the income tax calculator on this site to compare.
Does a short trip abroad break a long stay?
Under the linked-stay rule (section 7(1)(b)), some short absences, such as a business trip, medical treatment or a social visit of up to 14 days, can still count as part of an unbroken stay. This calculator does not add those back, so if you had short trips in the middle of a long stay, you may be resident even when it says you are not. Check with LHDN or a tax adviser.
Does my visa (MM2H, DE Rantau, work pass) change the rule?
No. Tax residency depends on the days you spend in Malaysia, not on your pass or visa.
Is my travel data stored?
No. Everything is calculated in your browser and nothing is sent to a server.
Sources
- LHDN - Residence Status (Taraf Mastautin) (last updated 10/08/2026) (official)
- LHDN Public Ruling No. 11/2017 - Residence Status of Individuals (official)
Rules last checked: Wed, 14 October 2026. Rules change; if something looks out of date, trust the official source (Immigration Department, MM2H Centre or LHDN) over this page.