An individual is considered a non-resident under Malaysian tax law if they are present in Malaysia for less than 182 days in a calendar year, regardless of nationality or citizenship. Non-resident individuals are taxed only on income earned or received within Malaysia.

Non-resident individuals are exempt from tax if they:
- Work in Malaysia for less than 60 days in a calendar year.
- Work on board a Malaysian ship.
- Are aged 55 years or above and receive a pension from Malaysian employment.
- Receive bank interest.
- Receive tax-exempt dividends.
Non-resident individuals subject to tax are required to file Form M.
To know more, view here.