Most people who live in Johor Bahru and work in Singapore are tax residents of both countries at once. That sounds like a double bill. For your salary it mostly is not, and the reason is one rule in Malaysian law.
Why you count as a resident of both countries
Malaysia. Being in the country for part of a day counts as a whole day (LHDN Public Ruling 11/2017). If you go home to Johor Bahru every night, you are in Malaysia every day of the year. Spend 182 days or more in Malaysia in a year and you are a tax resident, with relaxations for temporary absences (LHDN, Tax Treatment: Residents & Non-Residents, updated 8 April 2026). A daily commuter clears that bar easily.
Singapore. A foreigner who stays or works in Singapore for at least 183 days in a calendar year is a tax resident there and is taxed at progressive resident rates (IRAS, Working out my tax residency). A full-time job usually passes that test.
- You work in SingaporeSingapore taxes the salary you earn there.
- You bring the salary to MalaysiaAs a Malaysian tax resident, you receive it in Malaysia.
- Malaysia checks one conditionWas the income taxed in the country where it was earned? If yes, it is exempt.
- ResultThe salary is taxed once, in Singapore, as long as the exemption is in force.
The rule that stops the double tax
LHDN's guideline Tax Treatment in Relation to Income Received from Abroad (Amendment), June 2024, says foreign income other than partnership income, received in Malaysia by a resident individual, is exempt from Malaysian tax if it was taxed in its country of origin. The exemption comes from order P.U.(A) 234/2022. Example 12 in the guideline is a Johor Bahru commuter, "Eric", whose Singapore salary is taxed in Singapore and is exempt in Malaysia.
The conditions for this case:
- You are a Malaysian tax resident for the year.
- The income is not partnership income.
- The income was taxed in Singapore and you receive it in Malaysia.
Check the end date
The exemption for individuals runs from 1 January 2022. The Ministry of Finance's Budget 2026 tax measures (Appendix 8) give the end as 31 December 2036. LHDN's June 2024 guideline still says 31 December 2026. Use 2036, and check LHDN's current wording before you file.
If you are in the 60-days-or-less band below, Singapore does not tax that income, with some exceptions (see below). The Malaysian exemption depends on the income having been taxed there, so ask LHDN before you assume it covers you.
What Singapore does with your days
Singapore sorts you by the number of days you stay or work there in a calendar year (IRAS, Working out my tax residency).
| Days in Singapore | Your status | How employment income is taxed |
|---|---|---|
| 183 days or more | Tax resident | Progressive resident rates |
| 61 to 182 days | Non-resident | 15% or the resident rates, whichever is higher, with no personal reliefs |
| 60 days or less of employment | Non-resident | That short-term employment income is exempt, with exceptions below the table |
A commuter with a full-time Singapore job is normally in the first row.
The 60-days-or-less exemption does not apply to board directors, public entertainers or professionals, or where your absences from Singapore are incidental to your Singapore employment (IRAS, Working out my tax residency).
- 60 days or less 60 days
- 61 to 182 days 122 days
- 183 days or more 183 days
What changes if you move to Singapore
Singapore treats you the same way as before: 183 days or more of staying or working there still makes you a resident. What moves is the Malaysian side.
Malaysia's test counts days in Malaysia. Once you live in Singapore you will spend far fewer, so you may fall below 182 days. How it works in the year you move depends on LHDN Public Ruling 11/2017, so read it or ask LHDN first.
What to do each year
- Keep your Singapore tax assessmentIt is your record that the salary was taxed there.
- Keep a record of your daysNote the days you spend in each country.
- File in Malaysia on timeOur e-Filing guide walks through the return.
Related: the Malaysian income tax guide, e-Filing guide, EPF or CPF, sending Singapore dollars home and the full Johor to Singapore money rules.