Malaysia 세금 거주 규칙: 182일 기준 총정리

Malaysia uses a 182 day threshold per calendar year.

달력 연도 (1월~12월). 일수 계산이 매년 1월 1일에 초기화됩니다. 전년도 일수는 이월되지 않습니다.

182일을 초과하면, Malaysia가 세금 거주자로서 전 세계 소득에 과세할 수 있습니다. 정확한 결과는 개인 상황, 적용 가능한 조세 조약, 소득 유형에 따라 달라집니다.

Section 7 of the Malaysian Income Tax Act gives you four ways into residency for any basis year. The headline route is the 182 days in Malaysia test, where the days are aggregate rather than continuous. There is also a linking rule that catches a period of fewer than 182 days in one year if it joins up with a period of 182 or more in an adjacent year. A third route makes you resident with as few as 90 days in the current year if you were already resident in three of the four preceding years. And there is a slightly unusual fourth rule: if you were resident in the three years before and the year after, you are resident in the middle year too, even if you never set foot in Malaysia during it.

Arrival days and departure days both go on the count. Brief absences of 14 days or fewer for social visits abroad are treated as Malaysian days for the linking test, but they do not count toward the basic 182 day threshold.

The linking rule is the one that catches people. A stay of fewer than 182 days in one year, joined to a 182+ day stay in the immediately preceding or following year, is enough to establish residency for the shorter year as well.

Malaysia exempts foreign source income received by individuals (other than partnerships) under transitional rules currently scheduled through 31 December 2026, though specific income types are carved out. Separately, the MM2H (Malaysia My Second Home) programme grants a long term renewable visa, but it does not change your tax residency on its own.

Malaysia has a wide treaty network. When dual residency comes up, the OECD tiebreaker is the default settlement mechanism.