{"id":20716,"date":"2026-05-18T22:07:31","date_gmt":"2026-05-18T14:07:31","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=20716"},"modified":"2026-06-26T16:05:52","modified_gmt":"2026-06-26T08:05:52","slug":"insentif","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/","title":{"rendered":"Incentives"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"20716\" class=\"elementor elementor-20716\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25b56a65 e-flex e-con-boxed e-con e-parent\" data-id=\"25b56a65\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b03587d e-con-full e-flex e-con e-child\" data-id=\"b03587d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55772c83 elementor-widget elementor-widget-template\" data-id=\"55772c83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"20760\" class=\"elementor elementor-20760\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2ff5b4 e-flex e-con-boxed e-con e-parent\" data-id=\"d2ff5b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81a0051 elementor-widget elementor-widget-heading\" data-id=\"81a0051\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-024dcb5 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"024dcb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-024dcb5\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20728\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tanggungjawab-pembayar-cukai\/\" class=\"elementor-item\">Taxpayer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20729\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pengecualian-cukai\/\" class=\"elementor-item\">Tax Exemptions<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20730\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kadar-cukai-syarikat\/\" class=\"elementor-item\">Tax Rate of Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20731\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/\" class=\"elementor-item\">Company Tax Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20732\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/pembayaran-cukai\/\" class=\"elementor-sub-item\">Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20733\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/kaedah-pembayaran\/\" class=\"elementor-sub-item\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20734\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/jadual-kod-bayaran-di-bank-ejen-lhdnm-dan-pos-malaysia\/\" class=\"elementor-sub-item\">Tax Payment Code at Commercial Banks and Post Office<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20735\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/memohon-bayaran-baki-cukai-secara-ansuran\/\" class=\"elementor-sub-item\">Application To Pay Balance of Tax by Installments<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20736\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/semak-kedudukan-cukai\/\" class=\"elementor-sub-item\">Enquiry of Tax Position<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20737\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kemaskini-maklumat-syarikat\/\" class=\"elementor-item\">Update Company Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20738\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/\" class=\"elementor-item\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20739\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20740\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20741\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-korporat\/\" class=\"elementor-item\">Corporate Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20742\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-koperasi\/\" class=\"elementor-item\">Cooporative Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20743\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/syarikat-tidak-bermastautin\/\" class=\"elementor-item\">Non-Resident Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20744\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/taraf-mastautin-syarikat\/\" class=\"elementor-item\">Company Resident Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20745\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pindaan-selepas-penghantaran-borang\/\" class=\"elementor-item\">Amending the Income Tax Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20746\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pertukaran-tarikh-penutupan-akaun-syarikat\/\" class=\"elementor-item\">Change In Accounting Period<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20747\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tempoh-asas-syarikat\/\" class=\"elementor-item\">Basis Period for Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20748\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pendaftaran-fail-cukai\/\" class=\"elementor-item\">Tax File Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20749\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/anggaran-cukai\/\" class=\"elementor-item\">Tax Estimation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20750\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/lain-lain-situasi\/\" class=\"elementor-item\">Other Situation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20751\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/\" class=\"elementor-item\">Digital Business<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/e-daftar\/\" class=\"elementor-sub-item\">e-Daftar<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20752\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/soalan-lazim-syarikat\/\" class=\"elementor-item\">Frequently Asked Question (Company)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20753\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/sme\/\" class=\"elementor-item\">SME<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20754\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/\" class=\"elementor-item\">Incentives<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20755\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/pioneer-status\/\" class=\"elementor-sub-item\">Pioneer Status<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20756\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/investment-tax-allowance\/\" class=\"elementor-sub-item\">Investment Tax Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20757\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/infrasructure-allowance\/\" class=\"elementor-sub-item\">Infrasructure Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20758\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/industrial-adjustment-allowance-iaa\/\" class=\"elementor-sub-item\">Industrial Adjustment Allowance (IAA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20759\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/double-deduction-for-promotion-of-exports\/\" class=\"elementor-sub-item\">Double Deduction For Promotion Of Exports<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"More2\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-024dcb5\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20728\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tanggungjawab-pembayar-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Taxpayer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20729\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pengecualian-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Exemptions<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20730\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kadar-cukai-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Rate of Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20731\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Company Tax Payment<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20732\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/pembayaran-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20733\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/kaedah-pembayaran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20734\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/jadual-kod-bayaran-di-bank-ejen-lhdnm-dan-pos-malaysia\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Payment Code at Commercial Banks and Post Office<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20735\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/memohon-bayaran-baki-cukai-secara-ansuran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application To Pay Balance of Tax by Installments<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20736\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/semak-kedudukan-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Enquiry of Tax Position<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20737\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kemaskini-maklumat-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Update Company Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20738\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/\" class=\"elementor-item\" tabindex=\"-1\">Appeal<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20739\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20740\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20741\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-korporat\/\" class=\"elementor-item\" tabindex=\"-1\">Corporate Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20742\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-koperasi\/\" class=\"elementor-item\" tabindex=\"-1\">Cooporative Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20743\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/syarikat-tidak-bermastautin\/\" class=\"elementor-item\" tabindex=\"-1\">Non-Resident Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20744\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/taraf-mastautin-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Company Resident Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20745\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pindaan-selepas-penghantaran-borang\/\" class=\"elementor-item\" tabindex=\"-1\">Amending the Income Tax Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20746\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pertukaran-tarikh-penutupan-akaun-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Change In Accounting Period<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20747\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tempoh-asas-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Basis Period for Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20748\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pendaftaran-fail-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax File Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20749\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/anggaran-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Estimation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20750\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/lain-lain-situasi\/\" class=\"elementor-item\" tabindex=\"-1\">Other Situation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20751\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/\" class=\"elementor-item\" tabindex=\"-1\">Digital Business<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/e-daftar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">e-Daftar<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20752\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/soalan-lazim-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Frequently Asked Question (Company)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20753\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/sme\/\" class=\"elementor-item\" tabindex=\"-1\">SME<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20754\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/\" class=\"elementor-item\" tabindex=\"-1\">Incentives<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20755\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/pioneer-status\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Pioneer Status<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20756\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/investment-tax-allowance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Investment Tax Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20757\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/infrasructure-allowance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Infrasructure Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20758\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/industrial-adjustment-allowance-iaa\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Industrial Adjustment Allowance (IAA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20759\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/double-deduction-for-promotion-of-exports\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Double Deduction For Promotion Of Exports<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-46e891e2 e-con-full e-flex e-con e-child\" data-id=\"46e891e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12fb3ecf elementor-widget elementor-widget-heading\" data-id=\"12fb3ecf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Incentives<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3aa351e6 e-con-full e-flex e-con e-child\" data-id=\"3aa351e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84b0c40 elementor-widget elementor-widget-text-editor\" data-id=\"84b0c40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Promotion of Investments Act 1986<\/strong><\/h5><p><a title=\"Pioneer Status\" href=\"\/en\/syarikat\/insentif\/pioneer-status\/\">Pioneer Status<\/a><\/p><p><a title=\"Investment Tax Allowance\" href=\"\/en\/syarikat\/insentif\/investment-tax-allowance\/\">Investment Tax Allowance<\/a><\/p><p><a title=\"Infrastructure Allowance\" href=\"\/en\/syarikat\/insentif\/infrasructure-allowance\/\">Infrastructure Allowance<\/a><\/p><p><a title=\"Industrial Adjustment Allowance (IAA)\" href=\"\/en\/syarikat\/insentif\/infrasructure-allowance\/\">Industrial Adjustment Allowance (IAA)<\/a><\/p><p><a title=\"Double Deduction For Promotion Of Exports\" href=\"\/en\/syarikat\/double-deduction-for-promotion-of-exports\/\">Double Deduction For Promotion Of Exports<\/a><\/p><h5>LABUAN - Malaysia's International Offshore Financial Centre<\/h5><p>Tax is imposed on an offshore company in or from Labuan that is carrying out offshore business activities as provided for under the Labuan Offshore Business Activity Tax Act 1990 (LOBAT) effective from the year of assessment 1991.<\/p><p>Offshore business activities are categorised into:<\/p><ol><li><strong>Offshore Trading Activity<\/strong>\u00a0- includes banking, insurance, trading, management, licensing or any other activity which is not an offshore non-trading activity; does not include shipping and petroleum operations.<\/li><li><p align=\"justify\"><strong>Offshore Non-Trading Activity<\/strong>\u00a0- refers to an activity relating to the holding of investments in securities, stocks, shares, loans, deposits and immovable properties by an offshore company on its own behalf.<\/p><\/li><\/ol><p>When BOTH activities above are carried out by an offshore company, that company is deemed to be carrying on an offshore trading activity.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a95e5e7 e-con-full e-flex e-con e-child\" data-id=\"5a95e5e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-588c582d elementor-widget elementor-widget-html\" data-id=\"588c582d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align: right;\">\r\n    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>Expand All <i class=\"fas fa-chevron-down\"><\/i><\/a>\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n    const toggleBtn = document.getElementById('toggle-accordion');\r\n    let isExpanded = false;\r\n\r\n    toggleBtn.addEventListener('click', function() {\r\n        const items = document.querySelectorAll('.e-n-accordion-item');\r\n        \r\n        isExpanded = !isExpanded;\r\n\r\n        if (isExpanded) {\r\n            toggleBtn.innerHTML = 'Tutup Semua <i class=\"fas fa-chevron-up\"><\/i>';\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n            toggleBtn.innerHTML = 'Buka Semua <i class=\"fas fa-chevron-down\"><\/i>';\r\n            items.forEach(item => item.removeAttribute('open'));\r\n        }\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d9145f2 custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"4d9145f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1300\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1300\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Corporate Taxation <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1300\" class=\"elementor-element elementor-element-5092fcc4 e-con-full e-flex e-con e-child\" data-id=\"5092fcc4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f560c26 elementor-widget elementor-widget-text-editor\" data-id=\"3f560c26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Preferential tax treatment under the LOBAT is available to offshore companies undertaking offshore trading and non-trading activities. An offshore company carrying on an offshore trading activity, will be taxed at a rate of 3% of net profits as per the audited accounts of the company or at a fixed rate of RM20,000 upon election by the company. Alternatively, the company may opt to pay a fixed fee of RM20,000 to the Registrar of Companies. However, from year of assessment 1999, the option to pay an administrative fee was deleted. The income of an offshore company from an offshore non-trading activity will not be subject to tax.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1301\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1301\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Abatement of Tax for Professional Services <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1301\" class=\"elementor-element elementor-element-489b5986 e-con-full e-flex e-con e-child\" data-id=\"489b5986\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8186935 elementor-widget elementor-widget-text-editor\" data-id=\"8186935\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Income derived by a person or his employee or a company from qualifying professional services rendered to an offshore company in Labuan is exempt from tax up to an amount equivalent to 50 percent of the adjusted income from that source. This exemption is applicable from the year of assessment 1992 to the year of assessment 1997. From 1997 a 65% abatement of statutory income is available for each year of assessment from year of assessment 1997 to year of assessment 2000.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1302\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1302\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Abatement Of Tax For Business Relating To Or Letting Of A Qualifying Asset <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1302\" class=\"elementor-element elementor-element-63673767 e-con-full e-flex e-con e-child\" data-id=\"63673767\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40bf2867 elementor-widget elementor-widget-text-editor\" data-id=\"40bf2867\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Income of a person derived from the carrying on of a business which relates to a qualifying asset, or the letting of a qualifying asset, in Labuan, is exempt from tax up to an amount equivalent to 50 percent of the adjusted income from that source.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1303\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1303\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Abatement Of Tax For Employment <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1303\" class=\"elementor-element elementor-element-647798df e-flex e-con-boxed e-con e-child\" data-id=\"647798df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf2eb9e elementor-widget elementor-widget-text-editor\" data-id=\"cf2eb9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Income derived by a non-citizen individual from an employment exercised in a managerial capacity in an offshore company in Labuan is exempt from tax up to an amount equivalent to 50 percent of the gross income from that employment for a period of six years commencing from year of assessment 1992 to year of assessment 1997. This abatement has been extended to year of assessment 2000.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1304\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1304\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Abatement Of Tax For Business Relating To Or Letting Of A Qualifying Asset <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1304\" class=\"elementor-element elementor-element-7c340eb1 e-flex e-con-boxed e-con e-child\" data-id=\"7c340eb1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31fcc72d elementor-widget elementor-widget-text-editor\" data-id=\"31fcc72d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Income of a person derived from the carrying on of a business which relates to a qualifying asset, or the letting of a qualifying asset, in Labuan, is exempt from tax up to an amount equivalent to 50 percent of the adjusted income from that source.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1305\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1305\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Tax Exemptions <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1305\" class=\"elementor-element elementor-element-5c903ae e-flex e-con-boxed e-con e-child\" data-id=\"5c903ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aef2f7e elementor-widget elementor-widget-text-editor\" data-id=\"aef2f7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li><p align=\"justify\">Dividends paid out or received by Labuan offshore companies are not subject to tax.<\/p><\/li><li><p align=\"justify\">No withholding tax on royalties, interest, technical or management fees paid by an offshore company to a non-resident or another offshore company.<\/p><\/li><li><p align=\"justify\">No sales tax, import duties, excise duties and export duties except for petroleum and petroleum products.<\/p><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1306\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1306\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Stamp Duty Exemption <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1306\" class=\"elementor-element elementor-element-febda59 e-flex e-con-boxed e-con e-child\" data-id=\"febda59\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cebb93c elementor-widget elementor-widget-text-editor\" data-id=\"cebb93c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>All instruments made in connection with an offshore business activity by an offshore company are not subject to stamp duty.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Insentif Akta Penggalakan Pelaburan 1986 Pioneer Status Investment Tax Allowance Infrastructure Allowance Industrial Adjustment Allowance (IAA) Double Deduction For Promotion Of Exports Labuan : Pusat Kewangan Luar Pesisir Antarabangsa Cukai dikenakan ke atas syarikat luar pesisir dalam atau dari Labuan yang menjalankan aktiviti perniagaan luar pesisir seperti yang diperuntukkan di bawah Akta Cukai Aktiviti Perniagaan [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":20660,"menu_order":10,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-20716","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Insentif Akta Penggalakan Pelaburan 1986 Pioneer Status Investment Tax Allowance Infrastructure Allowance Industrial Adjustment Allowance (IAA) Double Deduction For Promotion Of Exports Labuan : Pusat Kewangan Luar Pesisir Antarabangsa Cukai dikenakan ke atas syarikat luar pesisir dalam atau dari Labuan yang menjalankan aktiviti perniagaan luar pesisir seperti yang diperuntukkan di bawah Akta Cukai Aktiviti Perniagaan [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/portal-editor.hasil.gov.my\/syarikat\/insentif\/\" \/>\n<meta property=\"og:site_name\" content=\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/HASiLMalaysia\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-26T08:05:52+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@HASiLMalaysia\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/insentif\\\/\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/insentif\\\/\",\"name\":\"Lembaga Hasil Dalam Negeri Malaysia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#website\"},\"datePublished\":\"2026-05-18T14:07:31+00:00\",\"dateModified\":\"2026-06-26T08:05:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/insentif\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/insentif\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/insentif\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Syarikat\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/syarikat\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Insentif\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#website\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\",\"name\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#organization\",\"name\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.hasil.gov.my\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-baru-250.png\",\"contentUrl\":\"https:\\\/\\\/www.hasil.gov.my\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-baru-250.png\",\"width\":250,\"height\":177,\"caption\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\"},\"image\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/HASiLMalaysia\",\"https:\\\/\\\/x.com\\\/HASiLMalaysia\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Inland Revenue Board of Malaysia","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_GB","og_type":"article","og_title":"Lembaga Hasil Dalam Negeri Malaysia","og_description":"Insentif Akta Penggalakan Pelaburan 1986 Pioneer Status Investment Tax Allowance Infrastructure Allowance Industrial Adjustment Allowance (IAA) Double Deduction For Promotion Of Exports Labuan : Pusat Kewangan Luar Pesisir Antarabangsa Cukai dikenakan ke atas syarikat luar pesisir dalam atau dari Labuan yang menjalankan aktiviti perniagaan luar pesisir seperti yang diperuntukkan di bawah Akta Cukai Aktiviti Perniagaan [&hellip;]","og_url":"https:\/\/portal-editor.hasil.gov.my\/syarikat\/insentif\/","og_site_name":"LEMBAGA HASiL DALAM NEGERI MALAYSIA","article_publisher":"https:\/\/www.facebook.com\/HASiLMalaysia","article_modified_time":"2026-06-26T08:05:52+00:00","twitter_card":"summary_large_image","twitter_site":"@HASiLMalaysia","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/portal-editor.hasil.gov.my\/syarikat\/insentif\/","url":"https:\/\/portal-editor.hasil.gov.my\/syarikat\/insentif\/","name":"Inland Revenue Board of Malaysia","isPartOf":{"@id":"https:\/\/portal-editor.hasil.gov.my\/#website"},"datePublished":"2026-05-18T14:07:31+00:00","dateModified":"2026-06-26T08:05:52+00:00","breadcrumb":{"@id":"https:\/\/portal-editor.hasil.gov.my\/syarikat\/insentif\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/portal-editor.hasil.gov.my\/syarikat\/insentif\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/portal-editor.hasil.gov.my\/syarikat\/insentif\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/portal-editor.hasil.gov.my\/"},{"@type":"ListItem","position":2,"name":"Syarikat","item":"https:\/\/portal-editor.hasil.gov.my\/syarikat\/"},{"@type":"ListItem","position":3,"name":"Insentif"}]},{"@type":"WebSite","@id":"https:\/\/portal-editor.hasil.gov.my\/#website","url":"https:\/\/portal-editor.hasil.gov.my\/","name":"LEMBAGA HASiL DALAM NEGERI MALAYSIA","description":"","publisher":{"@id":"https:\/\/portal-editor.hasil.gov.my\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/portal-editor.hasil.gov.my\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/portal-editor.hasil.gov.my\/#organization","name":"LEMBAGA HASiL DALAM NEGERI MALAYSIA","url":"https:\/\/portal-editor.hasil.gov.my\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/portal-editor.hasil.gov.my\/#\/schema\/logo\/image\/","url":"https:\/\/www.hasil.gov.my\/wp-content\/uploads\/2026\/04\/logo-baru-250.png","contentUrl":"https:\/\/www.hasil.gov.my\/wp-content\/uploads\/2026\/04\/logo-baru-250.png","width":250,"height":177,"caption":"LEMBAGA HASiL DALAM NEGERI MALAYSIA"},"image":{"@id":"https:\/\/portal-editor.hasil.gov.my\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/HASiLMalaysia","https:\/\/x.com\/HASiLMalaysia"]}]}},"_links":{"self":[{"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages\/20716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/comments?post=20716"}],"version-history":[{"count":28,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages\/20716\/revisions"}],"predecessor-version":[{"id":45861,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages\/20716\/revisions\/45861"}],"up":[{"embeddable":true,"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/pages\/20660"}],"wp:attachment":[{"href":"https:\/\/www.hasil.gov.my\/en\/wp-json\/wp\/v2\/media?parent=20716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}