At a glance
- The test
- 182 days or more in the basis year. Or fewer than 182 days linked to a period of 182 or more consecutive days in the year before or after. Or 90 days or more plus conditions in 3 of the 4 previous years.
- Period
- The calendar year. The basis year for YA 2025 is 1 January to 31 December 2025.
- What counts as a day
- Presence for part of a day counts as a whole day. Days need not be consecutive for the 182-day and 90-day tests.
The rule
Income Tax Act 1967 s.7(1) gives four ways for an individual to be resident for a basis year. (a) In Malaysia for periods adding up to 182 days or more. (b) In Malaysia for fewer than 182 days, where that period is linked to another period of 182 or more consecutive days in the year before or the year after.
For (b), a temporary absence counts as part of the period if the person is in Malaysia just before and after it and the absence is for service in Malaysia, ill-health of the person or immediate family, or social visits not over 14 days in total.
(c) In Malaysia for 90 days or more, and in each of any three of the four previous basis years either resident or in Malaysia for 90 days or more. (d) Resident for the following year and for each of the three years before. A day is a day if the person is present for part of it (s.7(1A)).
How Atrium counts it
Atrium counts a day in Malaysia when your recorded trips show you there at any point that day. Arrival and departure days both count. The year is the calendar year.
It shows the days left before 182 days. It also checks the linked-period route by joining runs of presence when trips out of the country total 14 days or fewer, and checks the 90-day route against your previous four years, using any years you stated.
This differs from the statute in one place. Atrium does not record why you left, so it joins only trips totalling 14 days or fewer, as if all were social visits. Longer service or ill-health absences are not joined; your adviser can apply them. Atrium notes s.7(1)(d) but does not decide it, because it depends on resident statuses.
What catches people out
- 182 days is a floor of 182 or more. The statute says 182 days or more, though one IRB example uses a looser wording.
- A short stay can still be linked to a long stay in the next or previous year.
- The 14-day allowance for social visits is shared across both sides of a link, not given per trip.
- Nationality does not matter. The IRB says citizens are not automatically tax residents.
- A year with only 90 days can matter because of the previous four years.
Cases
Worked example (illustrative): a short year linked to a long stay
Dana, a made-up engineer, is in Malaysia from 1 March 2025 to 20 March 2026 with no trips out. In 2025 she has 306 days, which is over 182. In 2026 she has 79 days (31 in January, 28 in February, 20 in March). That is under 182, but the 79 days are linked to 306 consecutive days in the year before, so route (b) is the one to check for 2026.
Count each calendar year on its own first, then check whether a short year joins a long run.
Sources
- Income Tax Act 1967 (Act 53), updated text to 21 May 2024, s.7
- IRB Public Ruling 11/2017, Residence status of individuals
- IRB, Taraf mastautin
Based on the sources above, last reviewed on 2026-10-04. Educational content, not tax advice. Atrium counts days; whether those days make you resident is for you and your adviser to decide.