Regarding Tax Residency status

Hello All,


I am tax resident in Malaysia from 2018 - 2023, I stayed more than 182 days in each of these 6 years.....


So if I stay 90 days in 2024, I know that I will be considered as Tax Resident as per Income Tax Act 7(c)


My question is, if I stay again ONLY for 90 days in 2025, will I still be considered as Tax resident in Malaysia for 2025 ?  ( Because I might have stayed only 90 days 2024)

Yes, still considered tax resident.


3)90 Days Rule: You're present in Malaysia for at least 90 days during the calendar year and have been resident/present in Malaysia for 90 days in any three of the past four years.

@anonymous1606


Thanks a lot for your reference


Even if I stay only 90 days in 2026, 2027 - will I still be considered as Resident?


Because,


2026 - I stayed 90 days and I was resident ( 2023 - 182 days rule, 2024 - 90 days Rule, 2025 - 90 days rule)


2027 - I stayed 90 days and I was resident ( 2024 - 90 days rule, 2025 - 90 days Rule, 2026 - 90 days rule)


to consider as a Resident, I never need to stay more than 90 days in a year ?

Yes still considered tax resident.


Check with LHDN to further confirm like if 90 days straight stay or can be 90 days of total stay.