14 days our of malaysia


I came to Malaysia by March 4th and my 182  days ends on Sep-1st.

I need to leave India for 9 days in June mid and 20 days after the Sep 05.

Whether i need to compensate the 9 days after the Sep 1st? or no need to compensate?

whether i will get Residential status after Sep 1st even though i left 9 days in June?


14 day rule is only relevant if a person started work in the previous tax year and was in Malaysia for under 182 days in total in that previous year

The rule allows the two tax years to retrospectively be linked and thereby tax resident rates will apply to both tax years.

Tax refunds are given for overpayment of tax ie difference between non-resident 28% flat rate and the lower resident tax bands

The refunds are given for both years. So if a person started work after July 1st 2018 the refund will be assessed when the 2019 annual tax return is submitted

Thanks for the reply,

To be more clear.. I just need to be here for 182 days from March 04 to Dec 2019(303 days) in Malaysia.

In between i can leave to India as i need. if i leave 10 days in June and 20 days in September is not a problem in finance year .

is this correct?


True. Absences just delay date you become resident and can begin to pay lower tax

Gravitas :

It is a matter of 182 days being present in Malaysia during the tax year January to December. Think of an attendance register in school 😁

Thank you very much.

After my residence how much percentage tax will be deducted? Right now my salary is 6k RM .


It will be about rm 180 deducted per month.

It's not a fixed percentage. It is a rising scale

https://www.pwc.com/my/en/publications/ … oklet.html

Check the pwc guide. It's worked out on annual salary and there is a tax free allowance of 9000 per year.

I came to Malaysia in Nov 2018 and tax was deducted at 28%. I shall be a tax resident after 182 days in 2019. Do I need to file returns for those 2 months or can combine 2018 and 2019 and claim refund when I file returns in April 2020?


Tax is calculated by every year separately. So you are considered non resident in year 2018 and you have to pay 28% tax for the Nov and Dec 2018 and you cannot get refund for the year 2018. But for the year 2019 you pay excessive tax you can claim back when doing file returns in April 2020 for the tax year 2019. So technically excessive tax you paid in Nov and Dec 2018 will burn and not refundable.

Thx for the reply.
Is it mandatory to file returns now, before 15th May, for the 2 months of 2018?

Sorry but you can get a refund for overpaid tax in 2018 if you link tax year 2018 to 2019. To do this you should not take more than 14 days holiday outside Malaysia before you reach 182 days (any days need to be added eg 10 days holiday = new qualifying date of 12th July 2019.

You must file a tax return for each tax year so one for 2018 is due now. Any refund for 2018 will only be paid in 2020 when tax return for 2019 is filed and tax officer can inspect both returns

Sorry if I am repeating but this 14 days rule is for one continuous 14 day holiday or total no.of days of holiday before I reach 182 days.?
E. G. I have already taken 2 holidays of 6 days, 9 days and planning to take one more 5 days.. I am aware that it will prolong my 182 days by 20 days.

You can't link tax years due to the  aggregate being over 14 days in total.

Still need to do a tax return for 2018.

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