Tax help please

To determine your tax residency status, let's first look at your expected days physically present in Malaysia for the 2026 calendar year:

First Stay (March to end of May): Assuming you arrived on March 1 and left on May 31, this is approximately 92 days.

Second Stay (August to December 31): Assuming you returned on August 1 and stay through the end of the year, this is approximately 153 days.

Total expected days in 2026: ~245 days.

Because your total aggregate days in 2026 will easily exceed the 182-day threshold, your understanding is correct—you will qualify as a Malaysian tax resident for the 2026 year of assessment.

Here is exactly how the rules you mentioned apply to your situation:

Section 7(1)(a) – The 182-Day Rule

Under Section 7(1)(a) of the Malaysian Income Tax Act 1967, you are considered a tax resident if you are in Malaysia for an aggregate total of 182 days or more in a single basis year (calendar year).