Effect of overseas travel on tax bracket

Dear Forum Members
I have a query on the Tax bracket for next year due to overseas visits during the year 2019.

My senario is as below.
#1 Moved to KL in Jan 2018. Qualified  for residenent tax bracket in 7 months. Filed my tax returns for 2018.

#2 continued to have resident status and tax bracket for 2019. In 2019  I have made 2 business /official trip to singapore for total of two trip is 5 days.

#3 on Dec 14 2019 I embarked on a trip to my home country and will return to Malaysia on 4th Jan 2020.

Do I risk loosing resident tax status for 2020 and need to requalify ?

Can I make addtional personal visits in 2020 and do I risk loosing my resident status.

Thanks for looking into my query and appreciate your response.


No, you will not lose your tax status. For 2019 you have more than 182 days.  So no worries.

"Residence: individuals
7. (1) For the purposes of this Act, an individual is resident in Malaysia for the basis year for a particular year of assessment if –
(a) he is in Malaysia in that basis year for a period or periods amounting in all to one hundred and eighty-two days or more"

It's only when you  are not resident in Malaysia for 182 days that you face issues. Even then you might qualify by "linking"...but that's not relevant or important in your case.

Now as far as retaining your tax status for 2020...provided you have a continuous residence of 182 days  in 2020 you will retain Malaysian tax status outright.


Take a look at example #2. Not that "Angeline" is outside of Malaysia for long periods including a month-long holiday that breaks up her stay. But her total time for that year in Malaysia is 183 days. Thus she is one day more than needed....and a tax resident.

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