{"schemaVersion":1,"passportCode":"MY","passportUrl":"https://multipassrank.com/passport/malaysia","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"13d892f73e271eb48bdba938e7f95529d2e6e9636fd0246226b0e9212cc57b7d","notes":"Independently reviewed all four topics, twenty-four facts and fifteen actual primary sources. Read the Australian Act's operative conferral provisions and confirmed compilation 37 against the latest Federal Register listing; checked the June 2026 form, citizenship-specific New Zealand status and backdating qualifications, and the actual Common Bond dual-citizenship paragraph. Read all four current ATO page bodies by successful public direct HTTP, verifying the source update dates, alternative residence tests, spouse and prior-history temporary-resident restrictions, treaty qualifications and employment/source-income exceptions. Read Malaysia's actual November 2025 constitutional reprint, all eight pages of Act A1752 and current JPN instructions. The age amendment's commencement remains accurately not established; this approval must not convert that field to an asserted age-18 rule. Required and verified the Article 24 correction retaining the marriage exception, voluntary claiming and exercising of rights abroad, government-order requirement and Article 27 process. The oath is not represented as automatic foreign-nationality loss. Read the actual Income Tax Act sections and Schedule 6 paragraph 28, current August 2026 residence page, relevant 2017 public ruling including public-service counterexamples, and the 2024 foreign-income guidance including the separate resident-individual table. Older editions are accurately labelled and current HASiL indexes were checked. The actual Parliament statutory paper establishes the exemption extension's future 1 January 2027 commencement and 2036 end date; neither partnership/company conditions nor an unconditional exemption are imported into ordinary individual facts. Candidate schema and exact raw-byte SHA256 passed. Restoring only the reviewed Article 24 sentence reproduces the initial candidate hash, confirming no other candidate change. This is qualified baseline legal-information approval, not a personal citizenship or tax determination, proof of an unresolved commencement, integration approval or deployment permission. Recheck Malaysian commencement promptly if an official notification appears rather than waiting for the routine deadline."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"13d892f73e271eb48bdba938e7f95529d2e6e9636fd0246226b0e9212cc57b7d","notes":"Independently reviewed all four topics, twenty-four facts and fifteen actual primary sources. Read the Australian Act's operative conferral provisions and confirmed compilation 37 against the latest Federal Register listing; checked the June 2026 form, citizenship-specific New Zealand status and backdating qualifications, and the actual Common Bond dual-citizenship paragraph. Read all four current ATO page bodies by successful public direct HTTP, verifying the source update dates, alternative residence tests, spouse and prior-history temporary-resident restrictions, treaty qualifications and employment/source-income exceptions. Read Malaysia's actual November 2025 constitutional reprint, all eight pages of Act A1752 and current JPN instructions. The age amendment's commencement remains accurately not established; this approval must not convert that field to an asserted age-18 rule. Required and verified the Article 24 correction retaining the marriage exception, voluntary claiming and exercising of rights abroad, government-order requirement and Article 27 process. The oath is not represented as automatic foreign-nationality loss. Read the actual Income Tax Act sections and Schedule 6 paragraph 28, current August 2026 residence page, relevant 2017 public ruling including public-service counterexamples, and the 2024 foreign-income guidance including the separate resident-individual table. Older editions are accurately labelled and current HASiL indexes were checked. The actual Parliament statutory paper establishes the exemption extension's future 1 January 2027 commencement and 2036 end date; neither partnership/company conditions nor an unconditional exemption are imported into ordinary individual facts. Candidate schema and exact raw-byte SHA256 passed. Restoring only the reviewed Article 24 sentence reproduces the initial candidate hash, confirming no other candidate change. This is qualified baseline legal-information approval, not a personal citizenship or tax determination, proof of an unresolved commencement, integration approval or deployment permission. Recheck Malaysian commencement promptly if an official notification appears rather than waiting for the routine deadline."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"MY","topic":"citizenship","title":"Malaysian ordinary naturalisation","summary":"Article 19 naturalisation requires substantial residence, adequate Malay and government satisfaction. The enacted age amendment has a separate commencement mechanism that this packet does not establish as operative.","scope":"Ordinary adult naturalisation under Article 19(1), using the published JPN procedure; not citizenship by descent, marriage registration or special circumstances under Article 19(2).","jurisdiction":"Federation of Malaysia","routeId":"malaysia-article-19-naturalisation-2026","routeType":"naturalisation","facts":[{"id":"top20-my-citizenship-age-transition","label":"Age-change commencement remains unresolved","text":"JPN's published procedure specifies age 21 or above. Act A1752 lowers Article 19's age to 18, but requires a separately gazetted commencement date and permits different dates for different provisions. The reviewed sources do not establish commencement of this change by 17 September 2026; do not assume age-18 eligibility. Its saving provision preserves pending applications under the earlier rules.","state":"not_established","sourceIds":["top20-my-naturalisation","top20-my-constitution-amendment"],"locator":"JPN Conditions; Act A1752 sections 1(2), 6 and 12(2)"},{"id":"top20-my-citizenship-residence-status","label":"Ten years within twelve, including the final year","text":"The ordinary route requires residence totalling at least ten years in the twelve immediately before application, including the immediately preceding twelve months. JPN requires identity documentation and an entry permit or identity-register extract; this is not evidence that any visa stay qualifies or that every qualifying year must be permanent residence.","state":"conditional","sourceIds":["top20-my-constitution","top20-my-naturalisation"],"locator":"Constitution Article 19(3), printed page 31; JPN Conditions and Applicant's documents"},{"id":"top20-my-citizenship-language","label":"Adequate Malay","text":"Applicants must have adequate knowledge of the Malay language. The reviewed procedure does not establish a CEFR level or an interchangeable certificate standard.","state":"documented","sourceIds":["top20-my-naturalisation"],"locator":"Conditions — adequate knowledge of the Malay language"},{"id":"top20-my-citizenship-character-referees","label":"Character, permanent intention and referees","text":"Applicants must intend permanent residence and be of good character. JPN also requires two citizen referees aged at least 21 who are neither relatives, paid sponsors nor the applicant's advocates or solicitors.","state":"conditional","sourceIds":["top20-my-naturalisation"],"locator":"Conditions — permanent residence intention, character and referees"},{"id":"top20-my-citizenship-application-oath","label":"Application, discretion and oath","text":"Submit original Form C and supporting documents through JPN and appear before the registrar. Naturalisation remains a government decision, not an entitlement from years alone. Before a certificate is granted, Article 19(9) requires the First Schedule oath, including renunciation of loyalty to other countries.","state":"conditional","sourceIds":["top20-my-naturalisation","top20-my-constitution"],"locator":"JPN Conditions, Procedure and Notice; Constitution Articles 19(1), 19(9), First Schedule"},{"id":"top20-my-citizenship-foreign-nationality","label":"Foreign citizenship is restricted","text":"Article 24 permits deprivation by government order for acquiring foreign citizenship by registration, naturalisation or another voluntary formal act other than marriage, or voluntarily claiming and exercising exclusive citizen rights in a country outside Malaysia; it is not automatic loss merely by description as a dual national. Article 27 requires notice and an inquiry opportunity. This packet does not establish the formal timetable for renouncing an applicant's previous nationality.","state":"conditional","sourceIds":["top20-my-constitution"],"locator":"Articles 24(1)–(2) and 27, printed pages 32 and 36"}],"limits":["Confirm the Article 19 age-change commencement and transitional handling directly with JPN before applying; enactment of Act A1752 is not proof that every amendment has commenced.","The qualifying treatment of particular immigration statuses and absences, exact Malay evidence and prior-nationality renunciation procedure are not fully established here. No residence or language requirement is treated as zero.","Ordinary-route requirements do not guarantee a grant or a decision date. This packet does not assess special registration, descent or exceptional naturalisation cases."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"13d892f73e271eb48bdba938e7f95529d2e6e9636fd0246226b0e9212cc57b7d","notes":"Independently reviewed all four topics, twenty-four facts and fifteen actual primary sources. Read the Australian Act's operative conferral provisions and confirmed compilation 37 against the latest Federal Register listing; checked the June 2026 form, citizenship-specific New Zealand status and backdating qualifications, and the actual Common Bond dual-citizenship paragraph. Read all four current ATO page bodies by successful public direct HTTP, verifying the source update dates, alternative residence tests, spouse and prior-history temporary-resident restrictions, treaty qualifications and employment/source-income exceptions. Read Malaysia's actual November 2025 constitutional reprint, all eight pages of Act A1752 and current JPN instructions. The age amendment's commencement remains accurately not established; this approval must not convert that field to an asserted age-18 rule. Required and verified the Article 24 correction retaining the marriage exception, voluntary claiming and exercising of rights abroad, government-order requirement and Article 27 process. The oath is not represented as automatic foreign-nationality loss. Read the actual Income Tax Act sections and Schedule 6 paragraph 28, current August 2026 residence page, relevant 2017 public ruling including public-service counterexamples, and the 2024 foreign-income guidance including the separate resident-individual table. Older editions are accurately labelled and current HASiL indexes were checked. The actual Parliament statutory paper establishes the exemption extension's future 1 January 2027 commencement and 2036 end date; neither partnership/company conditions nor an unconditional exemption are imported into ordinary individual facts. Candidate schema and exact raw-byte SHA256 passed. Restoring only the reviewed Article 24 sentence reproduces the initial candidate hash, confirming no other candidate change. This is qualified baseline legal-information approval, not a personal citizenship or tax determination, proof of an unresolved commencement, integration approval or deployment permission. Recheck Malaysian commencement promptly if an official notification appears rather than waiting for the routine deadline."},"url":"https://multipassrank.com/passport/malaysia/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"MY","topic":"taxes","title":"Malaysian individual-tax context","summary":"Malaysia has several linked-year residence tests, not only a 182-day threshold. Malaysian-source income and remitted foreign income have distinct rules, including a conditional resident-individual exemption.","scope":"Individual residence under Income Tax Act section 7 and baseline income-source/remittance treatment, including public-service citizenship rules; no corporate or Labuan regime and no rate calculation.","jurisdiction":"Malaysia — federal income tax","facts":[{"id":"top20-my-tax-days-linked-period","label":"182 days and linked-period alternative","text":"Residence arises with at least 182 days in the basis year, or a shorter period linked to at least 182 consecutive days in the preceding or following basis year. The linked test counts permitted service/study absences, personal or immediate-family illness, and social visits totalling at most 14 days, provided presence in Malaysia immediately brackets the absence. Part-days count as days.","state":"conditional","sourceIds":["top20-my-tax-residence-current","top20-my-tax-residence-ruling"],"locator":"Current page paragraphs 7(1)(a)–(b); Public Ruling 11/2017 paragraphs 5.3, 6.1 and 6.2"},{"id":"top20-my-tax-multiyear-alternatives","label":"Two further multi-year tests","text":"At least 90 days in the basis year can suffice if, in any three of the previous four basis years, the individual was resident or present at least 90 days. Alternatively, residence in the following year plus each of the previous three years establishes residence for the intervening year, even without presence that year.","state":"conditional","sourceIds":["top20-my-tax-residence-current","top20-my-tax-residence-ruling"],"locator":"Current page paragraphs 7(1)(c)–(d); Public Ruling 11/2017 paragraphs 6.3–6.4"},{"id":"top20-my-tax-citizen-public-service","label":"Limited citizenship-linked public-service rules","text":"Citizenship alone does not establish tax residence. Malaysian citizens in qualifying public-service or statutory-authority employment can be deemed resident while absent for that employment or fully employer-sponsored study. Their overseas public-service employment income can also be deemed Malaysian-source; this is not a general worldwide-income rule for all citizens abroad.","state":"conditional","sourceIds":["top20-my-income-tax-act","top20-my-tax-residence-ruling"],"locator":"Income Tax Act sections 7(1B), 13(3); Public Ruling 11/2017 paragraphs 5.1–5.2 and 6.5, including locally recruited overseas employee counterexample"},{"id":"top20-my-tax-source-remittance","label":"Source and remittance are distinct","text":"The income-tax charge covers income accruing in or derived from Malaysia and foreign income received in Malaysia, subject to exemptions. Non-residents retain Malaysian-source liabilities; Schedule 6 paragraph 28 exempts their genuinely foreign-source income received in Malaysia. Income must be classified under the Act's source rules.","state":"conditional","sourceIds":["top20-my-income-tax-act"],"locator":"Income Tax Act section 3; sections 13–15A source rules; Schedule 6 paragraph 28, printed page 646"},{"id":"top20-my-tax-resident-foreign-exemption","label":"Conditional resident foreign-income exemption","text":"For 2026, a resident individual's foreign income received in Malaysia is exempt, excluding partnership-business income, if the origin-country tax condition is met. Guidance also accepts specified non-taxation reasons: tax-system treatment, low income or incentives for non-dividends, and underlying-tax or specified underlying-profit exceptions for dividends. This is not an unconditional exemption. An enacted amendment effective 1 January 2027 extends the exemption's end date from 31 December 2026 to 31 December 2036.","state":"conditional","sourceIds":["top20-my-foreign-income-guidelines","top20-my-foreign-income-extension"],"locator":"Guidelines paragraphs 4.2–4.4 and 5.2.2.1–5.2.2.2, printed pages 25–26; P.U. (A) 451/2024 paragraphs 1(2) and 2"},{"id":"top20-my-tax-treaties-credits","label":"Treaties and foreign-tax credits","text":"A relevant treaty may resolve dual residence for treaty purposes without erasing domestic residence status. Where foreign income remains taxable, bilateral or unilateral foreign-tax credit may be available under sections 132–133, subject to evidence and statutory limits; credit cannot automatically eliminate every Malaysian liability.","state":"conditional","sourceIds":["top20-my-tax-residence-ruling","top20-my-foreign-income-guidelines"],"locator":"Public Ruling 11/2017 paragraph 7; foreign-income guidelines paragraphs 4.5–4.6 and 5.1.4–5.1.7"}],"limits":["General tax information, not a personal determination. Check every section 7 alternative, the relevant basis year, income source and applicable treaty rather than equating fewer than 182 days with non-residence.","The resident foreign-income exemption requires evidence and income-specific conditions. Partnership receipts, corporate dividends, capital gains, special employment regimes and Labuan activities require separate analysis; their rules are not imported into the ordinary individual exemption.","The statutory extension to 2036 commences on 1 January 2027. That future commencement does not remove the conditions applying to 2026 receipts or guarantee exemption of a particular remittance."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"13d892f73e271eb48bdba938e7f95529d2e6e9636fd0246226b0e9212cc57b7d","notes":"Independently reviewed all four topics, twenty-four facts and fifteen actual primary sources. Read the Australian Act's operative conferral provisions and confirmed compilation 37 against the latest Federal Register listing; checked the June 2026 form, citizenship-specific New Zealand status and backdating qualifications, and the actual Common Bond dual-citizenship paragraph. Read all four current ATO page bodies by successful public direct HTTP, verifying the source update dates, alternative residence tests, spouse and prior-history temporary-resident restrictions, treaty qualifications and employment/source-income exceptions. Read Malaysia's actual November 2025 constitutional reprint, all eight pages of Act A1752 and current JPN instructions. The age amendment's commencement remains accurately not established; this approval must not convert that field to an asserted age-18 rule. Required and verified the Article 24 correction retaining the marriage exception, voluntary claiming and exercising of rights abroad, government-order requirement and Article 27 process. The oath is not represented as automatic foreign-nationality loss. Read the actual Income Tax Act sections and Schedule 6 paragraph 28, current August 2026 residence page, relevant 2017 public ruling including public-service counterexamples, and the 2024 foreign-income guidance including the separate resident-individual table. Older editions are accurately labelled and current HASiL indexes were checked. The actual Parliament statutory paper establishes the exemption extension's future 1 January 2027 commencement and 2036 end date; neither partnership/company conditions nor an unconditional exemption are imported into ordinary individual facts. Candidate schema and exact raw-byte SHA256 passed. Restoring only the reviewed Article 24 sentence reproduces the initial candidate hash, confirming no other candidate change. This is qualified baseline legal-information approval, not a personal citizenship or tax determination, proof of an unresolved commencement, integration approval or deployment permission. Recheck Malaysian commencement promptly if an official notification appears rather than waiting for the routine deadline."},"url":"https://multipassrank.com/passport/malaysia/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"top20-my-constitution","publisher":"Commissioner of Law Revision, Malaysia — Attorney General's Chambers","title":"Federal Constitution — reprint as at 30 November 2025","url":"https://lom.agc.gov.my/ilims/upload/portal/akta/outputaktap/2630992_BI/REPRINT%202025%20-%20BI%20WJW25%EF%80%A20908%20Teks%20B5.pdf","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-my-constitution-amendment","publisher":"Attorney General's Chambers, Malaysia","title":"Constitution (Amendment) Act 2025 — Act A1752","url":"https://lom.agc.gov.my/ilims/upload/portal/akta/outputaktap/2759695_BI/A1752%20Constitution%20(Amendment)%20Act%202025.pdf","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-my-naturalisation","publisher":"National Registration Department, Ministry of Home Affairs, Malaysia","title":"Application for Citizenship Status Under Article 19 — Aged 21 Years or Above","url":"https://www.jpn.gov.my/en/services/citizenship/application-for-citizenship-status-under-article-19-of-the-federal-constitution-aged-21-years-or-above/","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-my-income-tax-act","publisher":"Attorney General's Chambers, hosted by Inland Revenue Board of Malaysia","title":"Income Tax Act 1967 — updated text as at 21 May 2024","url":"https://www.hasil.gov.my/wp-content/uploads/20240521-akta-cukai-pendapatan-1967-akta-53.pdf","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-my-tax-residence-current","publisher":"Inland Revenue Board of Malaysia — HASiL","title":"Taraf Mastautin — updated 10 August 2026","url":"https://www.hasil.gov.my/individu/taraf-mastautin/","language":"ms","retrievedAt":"2026-09-17"},{"id":"top20-my-tax-residence-ruling","publisher":"Inland Revenue Board of Malaysia — HASiL","title":"Public Ruling 11/2017 — Residence Status of Individuals","url":"https://www.hasil.gov.my/wp-content/uploads/PR_11_2017.pdf","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-my-foreign-income-guidelines","publisher":"Inland Revenue Board of Malaysia — HASiL","title":"Tax Treatment in Relation to Income Received from Abroad — amendment 20 June 2024","url":"https://www.hasil.gov.my/wp-content/uploads/20240620-guidelines-tax-treatment-in-relation-to-income-received-from-abroad-amendment-june-2024.pdf","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-my-foreign-income-extension","publisher":"Government of Malaysia — Parliament statutory papers repository","title":"P.U. (A) 451/2024 — Income Tax (Exemption) (No. 5) Order 2022 (Amendment) Order 2024","url":"https://repositori.parlimen.gov.my/bitstream/123456789/3521/36/ST.43.2025","language":"en","retrievedAt":"2026-09-17"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"MY","providerEntityCode":"MYS","providerEntityName":"Malaysia","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.819,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"MY","providerEntityCode":"MYS","providerEntityName":"Malaysia","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":76.821,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}