Malaysia

Source: Inland Revenue Board of Malaysia — Lembaga Hasil Dalam Negeri (hasil.gov.my)

Tax residency trigger: Present in Malaysia for 182 or more days in a calendar year. Tax residents are taxed on Malaysian-source income at progressive rates 0–30%. Non-residents are taxed at a flat 30% on Malaysian-source income only.

From 1 January 2022, certain foreign-source income remitted to Malaysia became taxable for residents. This primarily affects individuals with foreign-sourced dividends, partnership income and business income from controlled foreign companies. The exemption for foreign employment income — the income earned by individuals from employment exercised outside Malaysia) remains. Most salaried expats working for foreign employers are generally not affected, but those with investment income or business income from overseas should take specialist Malaysian tax advice.