Malaysia belastingresidentieregels: de 182-dagentoets
Drempel van 182 dagen
Hoe de 182-dagenregel werkt in Malaysia
Malaysia uses a 182 day threshold per calendar year.
Kalenderjaar (januari tot december). Dit betekent dat je dagentelling elke 1 januari opnieuw begint. Dagen uit het voorgaande jaar tellen niet mee.
Als je 182 dagen overschrijdt, kan Malaysia je wereldwijde inkomen belasten als belastingresident. De exacte gevolgen hangen af van je persoonlijke situatie, eventuele belastingverdragen en het soort inkomen.
Hoe de telling werkt
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.
Wat telt als een dag
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.
Meer dan alleen de dagentelling
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.
Bijzondere belastingregelingen
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.
Belastingverdragen
Malaysia has a wide treaty network. When dual residency comes up, the OECD tiebreaker is the default settlement mechanism.
Veelgestelde vragen
Is foreign income taxed in Malaysia?
For individuals (other than partnerships), foreign source income received in Malaysia is exempt under transitional rules currently scheduled through 31 December 2026. Specific exclusions apply, so check whether your income type is covered before relying on the exemption.
How does the 90 day rule work?
You can be resident with as few as 90 days in the current year, provided you were also Malaysian resident in three of the four preceding basis years. It is the rule that catches people with deep but irregular ties to Malaysia.
Does MM2H create tax residency?
No. MM2H is an immigration scheme, not a tax one. Your Malaysian tax residency is decided by the day count tests in Section 7, regardless of which long stay visa you hold.
Officiële bron: https://www.hasil.gov.my/en/
Houd je dagen bij in Malaysia
BorderLog telt je dagen automatisch en waarschuwt je voordat je de 182-dagendrempel bereikt.
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