|
Incentive For High Tech Industries
High technology companies are defined as companies engaged in promoted activities or in the production of promoted products in areas of new and emerging technologies.
Incentive For Strategic Industries
Strategic projects are generally defined as projects involving products / activities of national importance. They involve heavy capital investments with long gestation periods; have high levels of technology and are integrated; generate extensive linkages; and generally have significant impact on the economy.
Incentive For Small Scale Companies
Small-scale manufacturing companies incorporated in Malaysia with shareholders' funds not exceeding RM500,000 and having Malaysian equity of at least 60% are eligible for pioneer status incentive with an income tax exemption of 100% of the statuting income for a period of 5 years; or investment tax Allowanle of 60% on the qualifying capital expenditure incurred within five years and can be offset against 100% of the statuting income for each year of assesment
*Special Additional Incentives For Manufacturing Projects In Sarawak*
Companies eligible for Pioneer Status in Sarawak will be granted tax exemption of 100% (normally 70%) of their statutory income.
For companies eligible for Investment Tax Allowance, rate of allowance will be increased to a maximum 100% (normally 75%) of the statutory income.
Second round of pioneer status for existing and new companies.
Selected industries located in Sarawak can be granted incentives (i.e. Pioneer Status or Investment Tax Allowance, which are no longer given for products manufactured in other parts of Malaysia.
Infrastructure allowance of 100% of qualifying expenditure.
(more incentives list below) | 
