INCENTIVES
Attractive incentive programmes are offered by Malaysian Government Agencies which includes tax holidays, infrastructure performance guarantees and personal income tax breaks.
Incentive Program | IDR | MSC Malaysia | Principal HUB |
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Agency | ![]() |
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Incorporation | Newly incorporated local company | Newly incorporated local company | Local incorporation (Companies ACT '65) |
Business activity | One of the 9 qualifying services sectors | ICT and ICT-facilitated business (Creative, ICT or Global Business Services) | 3 qualifying activites - Strategic Services (required), Business Services, Shared Services |
Knowledge worker (KW) | KW earning above RM10k eligible for a 15% income tax rate *Subject to Terms & Conditions |
Employ at least 30 knowledge workers in 5 years (50 for foreign company) |
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Location | Must be based in Medini (or an approved node) Must not have applied for any other tax incentives in Malaysia | 30% of investment within MSC Malaysia-designated areas (local company; 70% for foreign | Based anywhere in Malaysia |
Export criteria | Tax incentives only applicable on export revenues or within Medini | 20% or RM0.5 million exports by 5th year MSC Status (local company; 70% for foreign |
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Others |
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