Resident when physically present in Malaysia for 182 days or more in the calendar year. Days of arrival and departure count in full, and the days need not be consecutive. Source: Income Tax Act 1967, section 7, as summarised by practitioners; checked September 2026.

Three further tests can also make you resident — a linked period of 182 days straddling two years, 90 days in a year after being resident in three of the previous four, and residence in the three preceding years. This app counts only the first test; if the others might apply to you, they need a person, not an app.

A foreigner is treated as tax resident when present in Singapore for 183 days or more in the calendar year. Weekends, public holidays and leave all count. Source: IRAS, "Working out my tax residency"; checked September 2026.

Two administrative concessions can also confer residency — a continuous 183-day period straddling two calendar years, and three consecutive years of work. Not counted here.

A daily commuter is physically present in both countries on the same day. Each country counts that day for its own test, so a full year of commuting meets both tests at once. That is not an error in the app; it is the situation.

When both countries treat you as resident, the Malaysia–Singapore tax treaty's tie-breaker decides — permanent home first, then centre of vital interests, then habitual abode. Where you sleep, where your family is and where your assets are matter more than the day count. This is a planning aid, not advice. Take the year's log to a practitioner before relying on it.