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Non-citizens working, doing business, or earning income in Malaysia are subject to Malaysian tax laws. The agency overseeing taxation procedures is the Inland Revenue Board of Malaysia (IRB).

Below are some of the key information that you need to know about taxation in Malaysia:

Individual (Resident)

• An individual is considered a resident if they are in Malaysia for 182 days or more
• Imposition of tax for residents is based on income derived or received in Malaysia
• The type of form to be filled is Form BE or Form B
• The tax rate for resident individuals follows the taxable income range

Individual (Non-Resident)

• An individual is considered a non-resident under Malaysian tax laws if they are in Malaysia for less than 182 days in a year, regardless of their nationality or citizenship
• Imposition of tax for non-residents is based on income derived or received in Malaysia
• The type of form to be filled is Form M
• The tax rate for non-resident individuals is based on the highest rate under the individual taxpayer category, which is 30% (effective from the Year of Assessment 2020)

For more information on individual taxation, visit the official portal of the Inland Revenue Board of Malaysia