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List of incentives available in this location for quick easy reference below.

Incentives

Table key

  • Incentive offered
  • Incentive not offered
  • Did not submit information
Cash grants/incentives
Tax exemptionsMore [+]Less [-]

Eligible for income tax exemption for a period of 10 years under Section 127, Income Tax Act 1967 for income derived from the following sources:

  • Business Income

    Income arising from services rendered by an OHQ company to its offices or related companies outside Malaysia

  • Interest

    Income derived from interest on foreign currency loans extended by an OHQ company to its offices or related companies outside Malaysia

  • Royalties

    Royalties received from R&D work carried out in Malaysia by an OHQ company on behalf of its offices or related companies outside Malaysia.

    The income generated by an OHQ company in providing qualifying services to its offices and related companies in Malaysia will not be taxed during its tax-exempt period, provided such income does not exceed 20% of its overall income derived by providing qualifying services.
Property assistance / other fiscal incentiveMore [+]Less [-]
  • Direct consultation and co operations with relevant authorities at both the Federal and State levels in matter such as :-
  1. Securing infrastructural facilities including land, factory sites, electricity and water supplies, telecommunication and other infrastructural facilities.
  2. Expediting approvals relating to Building Plan, Certificate of Fitness and Business Licences.
  • To handhold and assist foreign investors in obtaining all necessary approvals for projects until they are operational.
  • To further enhance MIDA's role in assisting investors, senior representatives from key government agencies are stationed at MIDA's headquarters.
Training and labor market assistanceMore [+]Less [-]
  • The Human Resource Development Fund (HRDF) - employers, in the manufacturing and service sectors who contribute, are eligible to apply for grants to defray or subsidise the costs incurred in training and retraining their workforce.
  • Establishment of several advanced skills training institutes.
Loan guarantees, cheap loans or finance
Exemptions from regulations
Target sectorsMore [+]Less [-]
  1. ICT,
  2. Life Sciences
  3. Service Sector
  4. Offshore Activities

    5.  
Sectors specific incentives