Expat tax and UK double taxation

Hi (again),

I'm a little confused by the tax rate and residency status.

I'd like to understand if I have this correct:

If I started a job in KL on 21st August, I would not be possible to gain 182days in the remaining calendar year.  Therefore I would be taxed at 25% (?) for the whole of my time in 2017?

THEN, starting 1st Jan I would need to work 182 days of 2018 before qualify for a lower tax (and this calculator ( is correct once I gain residency, yes?

Within these 182 days I am allowed to be outside of Malaysia for 14 days only (either vacation or visit family in UK), otherwise the clock restarts. After working 182 days it automatically reverts to the lower tax rate, some time in late June 2018.

So I have the best part of a year at 25%? What impact does the UK double taxation treaty have on this, I assume no impact as I would have no other job in UK except my Malaysian job...


1. the rate is 28%
2. the double taxation is only useful if you have income in the UK (or another country with an agreement)
3. as long as you don't leave for more than 14 days for social reason in 2017 and 2018 up to becoming TR, then retroactively both years are re-assessed on the graduated basis, and any tax that has been overpaid is returned.
4. to apply for a DT you need a Certificate of Residence - only eligible in 2018.

The calculator you sent was generic so I am not sure you understand the graduated Malaysian tax system. So will explain. Once tax resident you will get a RM9k tax-free allowance (plus RM2k for kids) and then the tax is worked out on a series of tranches. The first part of the salary is taxed at 0%, then 1%, etc. Basically higher earners get into the upper tranches that attract higher percentage. But only that proportion of their salary will be taxed the higher level. So its a progressive tax system. It is possible after 3 years to apply for a Talentcorp visa if the salary if RM15 or more. That visa is valid for 10 years. It is a personal visa and not linked to a company.

Thanks, Gravitas, clears it up a lot.

I will need to take a good look at the graduated tiers of tax bands to calculate my rate.

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