How to Set Tax Resident and Non-Tax Resident Status in Malaysia

In Malaysia, all employees are classified into two tax residency categories: Tax Resident and Non-Tax Resident. Each category has different implications for income tax deductions.

  • Tax Resident individuals are subject to income tax based on a progressive tax rate if their total taxable income exceeds the threshold value.
  • Non-Tax Resident individuals are taxed at a flat rate of 30%, regardless of their taxable income.

NOTE:

For more details on the definitions of Tax Resident and Non-Tax Resident, please refer to the official LHDN website or contact LHDN directly.

How to Set Tax Resident and Non-Tax Resident Categories

Navigate to the Employee List and open the employee's profile.

  • Click on Payroll within the profile page.
  • Go to General Payroll Information and click the pencil icon to edit.
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  • Locate the field labeled "Are you a tax resident?"
    • Select Yes if the individual is a tax resident.
    • Select No if the individual is a non-tax resident.
  • Click Save
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