No.
Name of Incentive
Ministry
Agency
Sector
1.
BioNexus Status & Tax Incentives (BNX)
(For companies undertaking biotechnology activities)
MAFI – Ministry of Agriculture and Food Industries
Bioeconomy – Malaysian Bioeconomy Development Corporation Sdn Bhd
Manufacturing Services
2.
Multimedia Super Corridor (MSC) Status – Services
(For companies with MSC status)
MCM – Ministry of Communications and Multimedia
MDEC – Malaysia Digital Economy Corporation (MDEC) Sdn. Bhd.
Services
3.
Halal Logistics Operator
(For companies acting as Halal Logistic Operators)
MITI – Ministry of International Trade and Industry
HDC – Halal Development Corporation
Services
4.
(For companies with HALMAS status)
MITI – Ministry of International Trade and Industry
HDC – Halal Development Corporation
Services
5.
Incentive for Automation Capital Allowance
(For companies wishing to automate their business, applicable to both manufacturing and services sectors)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Manufacturing Services
6.
Incentive for In-house Research And Development (R&D)
(For companies carrying out R&D within the company in Malaysia for the purpose of its own business)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Manufacturing Services
7.
Incentive for Reinvestment for Food Processing
(For companies reinvesting in food processing activities)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Manufacturing
8.
Incentives For Companies Providing Cold Chain Facilities
(For companies providing cold chain facilities and services for perishable agricultural products)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
9.
(For companies manufacturing and providing aero-related services, available for new and existing companies)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Manufacturing
10.
Incentive for Reinvestment in Resource-Based Industries
(For companies in rubber, oil palm and wood-based industries)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Manufacturing
11.
Incentive for Production of Halal Food Products
(For companies producing Halal food products)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Manufacturing
12.
Incentive for Utilisation of Oil Palm Biomass to Produce Value Added Products
(For companies using oil palm biomass to produce value-added products such as bio-based chemicals, biofuel, particle board, medium density fibreboard, plywood and pulp & paper)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Manufacturing
13.
Incentive for Research And Development (R&D) Company
(For companies providing R&D services to its related companies or any other company)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
14.
Contract Research And Development (R&D)
(For companies providing R&D services under contract to its related companies or any other company)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
15.
Incentives for Selected Industries
(For companies producing a list of approved machinery and equipment)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Manufacturing
16.
Incentive for Research And Development (R&D) (Reinvestment)
(For existing companies that are carrying out R&D services for themselves, its related companies or any other company)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
17.
Incentive for Technical or Vocational Training Centre
(For new and existing companies providing technical or vocational training for the manufacturing sector)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
18.
Incentive for Hotel (New Investment)
(For companies making investments in 1 to 3 star hotels and tourism projects)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
19.
(For companies making investments in tourism projects)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
20.
Incentive for Mines Wellness City (MWC)
(For all companies involved in Mines Wellness City)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
21.
Incentive for Tourism Projects (Reinvestment)
(For companies reinvesting in the expansion and modernisation of tourism projects)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
22.
Integrated Logistic Services (ILS)
(For companies providing integrated logistics services)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
23.
Incentive for Hotel Projects (Reinvestment)
(For companies reinvesting in the expansion and modernisation in 1 to 5 star hotels)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
24.
(For private education institutions providing approved science courses)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
25.
Incentives for Industrialised Building System Components
(For new companies providing Industrialised building system components)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Manufacturing
26.
(For new and existing companies using green technology services and systems – high incentives are provided)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
27.
Incentive for the Private Healthcare Facilities
(For companies establishing new private healthcare facilities or existing private healthcare facilities undertaking expansion/modernisation/refurbishment for purposes of promoting healthcare travel)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
28.
(For new and existing companies owning rights of the qualifying intellectual properties)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Primary Manufacturing Services
29.
Global Trading Centre (GTC)
(For new and existing companies that use Malaysia as its international trading base for undertaking strategic sourcing, procurement and distribution of raw materials, components and finished products to its related and unrelated companies in Malaysia and abroad – high incentives provided)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
30.
Principal Hub 3.0
(For companies using Malaysia as a base for conducting its regional or global businesses and operations to manage, control, and support its key functions including management of risks, decision making, strategic business activities, finance, management and human resource – high incentives are provided)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Services
31.
Incentive for Manufacturers of Pharmaceutical Products Including Vaccines
(For companies manufacturing pharmaceutical products)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Manufacturing
32.
Special Tax Incentives Under the National Economic Recovery Plan (PENJANA)
(For new and existing companies undertaking approved manufacturing activities)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Manufacturing
33.
Incentives for Small Scale Companies
(For small scale companies undertaking approved activities)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Primary Manufacturing
34.
Incentives for High Technology Projects
(For new companies undertaking promoted activities in the Hi-Tech list)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Manufacturing
35.
Incentives for General Investments
(For new companies providing activities under the General list)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Primary Manufacturing Services
36.
(For new and existing companies in the shipbuilding and ship-repairing industry)
MITI – Ministry of International Trade and Industry
MIDA – Malaysian Investment Development Authority
Manufacturing Services
37.
(For investors investing in new start-ups in Malaysia)
MOF – Ministry of Finance Malaysia
CRADLE – Cradle Fund Sdn Bhd
Manufacturing Services
38.
Annual Certification For Tax Incentive For The Islamic Fund Management Industry
(For companies providing Islamic fund management services)
MOF – Ministry of Finance Malaysia
SC – Securities Commission Malaysia
Services
39.
Venture Capital Tax Incentives
(For companies providing services in the venture capital industry)
MOF – Ministry of Finance Malaysia
SC – Securities Commission Malaysia
Services
40.
(For companies that are the first company in undertaking approved activities in the East Coast Economic Region)
PMD – Prime Minister’s Department
ECERDC – East Coast Economic Region Development Council
Services
41.
ECERDC Talent Enhancement Programme (ETEP)
(For companies operating or intending to operate in East Coast Economic Region)
PMD – Prime Minister’s Department
ECERDC – East Coast Economic Region Development Council
Primary Manufacturing Services
42.
(For companies that are the first company in undertaking approved activities in the East Coast Economic Region)
PMD – Prime Minister’s Department
ECERDC – East Coast Economic Region Development Council
Manufacturing Services
43.
ECERDC Incentives for Tourism
(For companies that are the first company in undertaking approved activities in the East Coast Economic Region)
PMD – Prime Minister’s Department
ECERDC – East Coast Economic Region Development Council
Services
44.
ECERDC Incentives for Industrial Parks / Free Zone Development
(For companies that are the first company in undertaking approved activities in the East Coast Economic Region)
PMD – Prime Minister’s Department
ECERDC – East Coast Economic Region Development Council
Services
45.
(For companies that are the first company in undertaking approved activities in the East Coast Economic Region)
PMD – Prime Minister’s Department
ECERDC – East Coast Economic Region Development Council
Manufacturing
46.
ECERDC Incentives for Agriculture & Agriculture-related Services
(For companies that are the first company in undertaking approved activities in the East Coast Economic Region)
PMD – Prime Minister’s Department
ECERDC – East Coast Economic Region Development Council
Primary
47.
(For companies providing management, supervisory, or marketing services at Medini)
PMD – Prime Minister’s Department
IRDA – Iskandar Regional Development Authority
Services
48.
(For companies renting or selling a building or part/unit of a building at Medini)
PMD – Prime Minister’s Department
IRDA – Iskandar Regional Development Authority
Services
49.
(For companies providing creative services at Medini/Iskandar studios)
PMD – Prime Minister’s Department
IRDA – Iskandar Regional Development Authority
Services
50.
Medini Incentive Support Package (ISP) – IDR Status Company
(For companies providing approved services at Medini/Iskandar studios)
PMD – Prime Minister’s Department
IRDA – Iskandar Regional Development Authority
Services
51.
NCER Incentives for Manufacturing
(For companies providing manufacturing services in the Northern Corridor Economic Region)
PMD – Prime Minister’s Department
NCIA – Northern Corridor Implementation Authority
Manufacturing
52.
NCER Incentives for R&D Activities
(For companies providing R&D services in the Northern Corridor Economic Region)
PMD – Prime Minister’s Department
NCIA – Northern Corridor Implementation Authority
Services
53.
(For companies providing agricultural and bio-industries services in the Northern Corridor Economic Region)
PMD – Prime Minister’s Department
NCIA – Northern Corridor Implementation Authority
Primary Manufacturing Services
54.
(For companies providing tourism services in the Northern Corridor Economic Region)
PMD – Prime Minister’s Department
NCIA – Northern Corridor Implementation Authority
Services
55.
NCER Incentives for Logistics
(For companies providing logistics services in the Northern Corridor Economic Region)
PMD – Prime Minister’s Department
NCIA – Northern Corridor Implementation Authority
Services
56.
NCER Incentives for Education
(For companies providing educational services in the Northern Corridor Economic Region)
PMD – Prime Minister’s Department
NCIA – Northern Corridor Implementation Authority
Services
57.
NCER Incentives for Kedah Science & Technology Park (KSTP)
(For companies undertaking a qualifying project or activity in the Northern Corridor Economic Region)
PMD – Prime Minister’s Department
NCIA – Northern Corridor Implementation Authority
Manufacturing Services
58.
NCER Incentives for Chuping Valley Industrial Area (CVIA)
(For companies undertaking a qualifying project or activity in the Northern Corridor Economic Region)
PMD – Prime Minister’s Department
NCIA – Northern Corridor Implementation Authority
Manufacturing Services
59.
NCER Incentives for Kedah Rubber City (KRC)
(For companies undertaking a qualifying project or activity in the Northern Corridor Economic Region)
PMD – Prime Minister’s Department
NCIA – Northern Corridor Implementation Authority
Manufacturing Services
60.
SDC Incentives in Integrated Livestock Valley (ILV), Keningau
(For companies undertaking a qualifying project or activity in the designated area)
PMD – Prime Minister’s Department
SEDIA – Sabah Economic Development and Investment Authority
Manufacturing
61.
SDC Incentives in Marine Integrated Cluster (MIC) – Semporna, Lahad Datu, Kunak & Tawau
(For companies undertaking a qualifying project or activity in the designated area)
PMD – Prime Minister’s Department
SEDIA – Sabah Economic Development and Investment Authority
Manufacturing
62.
SDC Incentives in Kinabalu Gold Coast Enclave (KGCE) – Tuaran, Kota Belud, Kota Marudu & Kudat
(For companies undertaking a qualifying project or activity in the designated area)
PMD – Prime Minister’s Department
SEDIA – Sabah Economic Development and Investment Authority
Services
63.
SDC Incentives in Palm Oil Industry Cluster (POIC) – Lahad Datu & Sandakan
(For companies undertaking a qualifying project or activity in the designated area)
PMD – Prime Minister’s Department
SEDIA – Sabah Economic Development and Investment Authority
Manufacturing
64.
SDC Incentives in Sabah Agro-Industrial Precinct (SAIP) – Kimanis & Papar
(For companies undertaking a qualifying project or activity in the designated area)
PMD – Prime Minister’s Department
SEDIA – Sabah Economic Development and Investment Authority
Manufacturing
65.
SDC Incentives in Sabah Oil & Gas Industrial Park (SOGIP) – Sipitang
(For companies undertaking a qualifying project or activity in the designated area)
PMD – Prime Minister’s Department
SEDIA – Sabah Economic Development and Investment Authority
Manufacturing
66.
SDC Incentives in Sepangar Bay Manufacturing & Logistic Cluster – Sepangar
(For companies undertaking a qualifying project or activity in the designated area)
PMD – Prime Minister’s Department
SEDIA – Sabah Economic Development and Investment Authority
Manufacturing
67.
(For companies undertaking a qualifying project or activity in the designated area)
PMD – Prime Minister’s Department
SEDIA – Sabah Economic Development and Investment Authority
Services
