Malaysia · Work
Malaysia Temporary employment pass
Visit Pass (Temporary Employment) [PL(KS)]
Checked against official sources on Change log
Key facts
Temporary employment pass is a work route for Malaysia. Local work: limited. Checked 2026-10-12 against the official source.
Time and long term
RenewalRenewable, 5 years max
The employer renews the pass each year; work is allowed for a period not exceeding 5 years.
Where to applyFrom abroad
The employer applies for the Visa With Reference and the pass while the worker is abroad.
Why this route may not fit
Check this before you apply.
- Time on this route is capped at 5 years in total
- Applications are made from outside Malaysia, not after arriving
- Needs a job offer from an employer in Malaysia
- Work rights are limited
- Only for ages 18–45
What you'll need
Who can apply2
- The worker is aged 18 to 45 and from an approved source country.
- Approved sectors are manufacturing, construction, plantation, agriculture and services.
What you must show1
- The employer pays the deposit or guarantee (valid for at least 18 months), the visa and the levy.
Documents1
- The worker takes medical examinations in the home country.
Steps2
- The employer obtains quota approval and pays the levy through the Ministry of Home Affairs.
- The employer then applies for a Visa With Reference and the Visitor's Pass (Temporary Employment) while the worker is abroad.
After you arrive3
- The worker takes a FOMEMA health check in Malaysia.
- The worker may work only for the approved employer and sector.
- Changing employer needs Ministry of Home Affairs permission.
What happens at day 182
How Malaysia decides tax residence and treats foreign-source income, from its tax records.
- Stay on this route
Up to 5 years in total
- Tax residence
- At least 182 days in a calendar yearResident for tax in Malaysia if present 182 days or more in the year; linked-year and 90-day tests also exist.
- At least 182 days in a basis year (calendar year)Presence in Malaysia of 182 days or more makes an individual resident; fewer than 182 days generally means non-resident.
- Foreign-source income
Foreign-source income exempt
Resident individuals are exempt from tax on foreign-source income received in Malaysia from 1 January 2022 to 31 December 2036, except income from partnership businesses.
- Special regime
Exemption for foreign-source income received by resident individuals · Tax relief
All tax rules for Malaysia Tax records checked
Full official text
Employer-sponsored temporary foreign-worker pass for approved sectors and source-country cohorts, subject to quota and immigration approvals. 1
Requirements
- The worker is aged 18 to 45 and from an approved source country. 1
- Approved sectors are manufacturing, construction, plantation, agriculture and services. 1
- The employer pays the deposit or guarantee (valid for at least 18 months), the visa and the levy. 1
- The worker takes medical examinations in the home country. 1
- The employer obtains quota approval and pays the levy through the Ministry of Home Affairs. 1
- The employer then applies for a Visa With Reference and the Visitor's Pass (Temporary Employment) while the worker is abroad. 1
- The worker takes a FOMEMA health check in Malaysia. 1
- The worker may work only for the approved employer and sector. 1
- Changing employer needs Ministry of Home Affairs permission. 1
Stay
- Pass dates are set at issue and renewed annually by the employer; work is allowed for a period not exceeding 5 years.
- Renewable, subject to the conditions in force at renewal.
Nationality
Restricted to nationals of approved source countries set by the Ministry of Home Affairs; the Immigration page names the approved countries only for foreign domestic helpers.
Work
Work only for the approved employer and sector.
Family
The worker may not bring family to Malaysia.
Official sources
- Visitor Pass (Temporary Employment) · Immigration Department of Malaysia · checked 2026-10-12
Temporary employment pass and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Temporary employment pass | – | – | Limited |
| Employment Pass | Needs income from MYR 5,000 a month ≈ $1,220 | 10 yr, renewable | Limited |
| Expert visit pass | – | 1 yr | Limited |
| Professional Visit Pass | – | 1 yr | Limited |
| LTR · Highly Skilled Thailand | Needs income of $80k+ a year | 5 yr, renewable | – |
Questions people ask
How long can I stay on the Temporary employment pass?
Pass dates are set at issue and renewed annually by the employer; work is allowed for a period not exceeding 5 years.
Can I work on the Temporary employment pass?
Limited. Work only for the approved employer and sector.
Can I bring my family on the Temporary employment pass?
The worker may not bring family to Malaysia.
Is there a tax break for Temporary employment pass holders in Malaysia?
Malaysia: exemption for foreign-source income received by resident individuals (1 January 2022 to 31 December 2036): Resident individuals are exempt from tax on foreign-source income received in Malaysia from 1 January 2022 to 31 December 2036, except income from partnership businesses. It's separate from the visa and has its own conditions.
Tax
Special regime
Malaysia: exemption for foreign-source income received by resident individuals (1 January 2022 to 31 December 2036)
Tax relief
Details
Resident individuals are exempt from tax on foreign-source income received in Malaysia from 1 January 2022 to 31 December 2036, except income from partnership businesses. Income from work performed in Malaysia is taxed at normal resident rates.
Taxed on
Foreign-source income received in Malaysia by an individual tax resident; Malaysian-source income (including pay for work exercised in Malaysia) is taxed under normal resident rates.
Who it applies to
- The individual is a Malaysian tax resident for the basis year, normally present 182 days or more.
- The income arises outside Malaysia and is received in Malaysia by the individual.
- The income is not partnership business income.
Exclusions
- Income from work exercised in Malaysia is Malaysian-source whoever pays it and is taxed under the resident scale rates.
- Partnership business income is outside the individual exemption.
Days in the country
- At least 182 days in calendar year · Resident for tax in Malaysia if present 182 days or more in the year; linked-year and 90-day tests also exist.
Tax residence
Residence follows physical presence of 182 days or more in the basis year; linked-year and 90-day tests also exist.
Visas
No visa grants this exemption; it applies to any tax-resident individual. MM2H separately states a tax exemption on foreign funds and income.
Other taxes
Sales and service tax, employee contributions and withholding tax are separate.
Checked against official sources on Change log
More in Malaysia
Work visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-12 against 1 official source. Status: verified against the official sources.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Visitor Pass (Temporary Employment) · Immigration Department of Malaysia · checked 2026-10-12
Tracked since 2026-10-10. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.