Malaysia: 182 days in the basis year
Under 182 days in Malaysia each calendar year
About This Rule
Counts your days in Malaysia each calendar year, the basis year for individuals. You are resident for the year if you are in Malaysia for a period or periods amounting in all to 182 days or more; part of a day counts as a whole day. With fewer days you can still be resident, for example when your time in Malaysia is linked to 182 or more consecutive days there in the year before or after, or through 90-day tests that look at earlier years. This tracks the day count only.
Sources
Reviewed September 30, 2026
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