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Personal Income Tax YA 2021: Tax Relief and Rebates

An individual is regarded as tax resident is he meets any of the following conditions:

• The individual is in Malaysia for at least 182 days in a calendar year

• The individual is in Malaysia for a period of less than 182 days during the year but that period is linked to a period of physical presence of 182 or more “consecutive” days in the following or preceding year. Temporary absences from Malaysia due to the following reasons are counted as part of the consecutive days, provided that the individual is in Malaysia before and after each temporary absence such as treatment for ill-health, business trips and social visits not exceeding 14 days.

• in Malaysia for 90 days or more during the year and, in any 3 of the 4 immediately preceding years, he was in Malaysia for at least 90 days or was resident in Malaysia; or

• resident for the year immediately following that year and for each of the 3 immediately preceding years.

Deadlines Reminder: 30 April 2022

Type of Form



Resident Individuals with Non-Business Income


Non-Resident Individuals


Resident Individuals (Knowledge/ Expert Worker)


Non-Resident Individuals (Knowledge Worker)

Deadlines Reminder: 30 June 2022

Type of Form



Resident Individuals with Business Income

This material or communication has been prepared for the sole purpose of providing general information and is not intended to be relied upon as accounting, tax or other professional advice. Consent has to be obtained from the firm prior to any act of republishing or circulating to the general public. While the information is considered correct at the date of publication, changes in circumstances or updates in tax ruling after the time of publication may impact its accuracy and reliability. We have not, by means of this material or communication, rendered any professional advice or services. Thus, we shall not be responsible for any losses sustained by any person who relies on this material or communication. Please refer to our tax advisors should you require our consultancy services.


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