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is applicable upon contract payment, interest, royalty, and section 4A income payments made to non-residents only

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Exempted from tax both in the hands of residents and non-residents

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Exempted from tax both in the hands of residents and non-residents

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•Pension income derived from Malaysian employment paid by approved scheme.

•Interest income from financial institution.

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•Royalties from literary or artistic work.

•Income from cultural performance approved by Minister.

•Income from musical composition.

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1. 90 days period and

2. 3 out of 4 immediate preceding years
-resident or
-90 days period(need not be consecutive)

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NOT satisfy with
👉Section 7(1)(a)
👉Section 7(1)(b)
👉Section 7(1)(c)
👉Section 7(1)(d)

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1.Resident for the 3 immediately preceding basis year.
2.Resident for the immediately following basis year.

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•Subject to a flat rate of 30%
•Do not entitled to any tax relief
•Not entitled to the rebate

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1. In year of review in Malaysia for less than 182 days.

2. Year under review is connected to previous or following year.
-Link by (Preceding years)=Dec
-Link to (Following years)=Jan

3. 182 or more consecutive days (including temporary absence) in previous or following year.
-Link year (Link to or Link by >=182 days + TA)

4. Temporary Absence
-due to work service in Malaysia
-due to ill health
-social visit not exceeding 14 days

5. Social visits <= 14 days

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✨Stay in Malaysia >=182days
✨Period of stay need not be consecutive.
✨Require physical presence in Malaysia

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•Subject to a scaled rate from 0-25%
•Entitled to a rebate if their chargeable income is less than RM35,000
•Entitled to individual tax relief such as self, wife, child and etc.

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determine whether such individual is liable to Malaysian income tax