Manufacturing Sector group B

Application of Incentives
Companies can now submit their incentives applications and track the application status online via MIDA Invest Malaysia portal at https://investmalaysia.mida.gov.my

Definition of Desirous for the Granting of Tax Incentives (Pioneer Status or Investment Tax Allowance) Under the Promotion of Investment Act, 1986 for Malaysian Owned Companies

Guideline on Incentive Application for Manufacturing Project

List of Promoted Activities and Products

Process Workflow For Expatriate Applications

1. New Manufacturing Project

• Incentives

• Expatriate Posts

2. Expansion and/or Diversification Project by a Licenced Manufacturer or by an Existing Non-Licenced Manufacturer

• Incentives

• Expatriate Posts

3. High Technology Project

• Incentives for New Project

• Expatriate Posts for New Manufacturing Project

• Incentives for Expansion and/or Diversification Project

• Expatriate Posts for Expansion and/or Diversification Project

4. Strategic Project

• Incentives and/or Expatriate Posts for New Manufacturing Project

• Incentives and/or Expatriate Posts for Expansion and/or Diversification Project

5. Agricultural / Integrated Agricultural Project

• Incentives and/or Expatriate Posts for New Project

• Incentives and/or Expatriate Posts for Expansion and/or Diversification Project

6. Small Scale Manufacturing Company

• Incentives for New Project

• Expatriate Posts for New Project

• Incentives for Expansion and/or Diversification Project

• Expatriate Posts for Expansion and/or Diversification Project

7. Commercialisation of Public Sector R&D Findings in Resource-based and Non Resource-based Industries

• Manufacturing Licence and/or Incentive for Commercialisation of R&D Findings and/or Expatriate Posts

• Deduction under the Income Tax Act, 1967 for Investment in a Subsidiary Company given Approval to Undertake Commercialisation of R&D Findings

8. Investment Tax Allowance of 50% and/or Expatriate Posts for In-house Research and Development

9. Investment Tax Allowance of 50% of Reinvestment for In-House Research & Development / Expatriate Post

10. Applications of Incentives for production of Halal Food

• New Manufacturing Project

• Expansion and/or Diversification Project By a Licenced Manufacturer or by an Existing Non-Licenced manufacturer

11. Application of Incentive for Automotive Industry

• List of promoted products and activities

• New Manufacturing Project

• Incentives for Expansion and/or Diversification Project

12. Guidelines for Tax Incentive for Manufacturer of Electric Vehicle Charging Equipment

13. Special Tax Incentive (Relocation) for Manufacturing Sector:

     a. Special Tax Incentive (for Company)
     b. Special Income Tax Treatment for C-Suite Executives (for Individual)

• Guidelines

• Company’s Self Declaration Form – Endorsement Letter for C-Suite Individuals

• Company’s Documents Checklist – Endorsement Letter for C-Suites Individuals

14. Incentive for Shipbuilding and Ship Repairing (SBSR)

15. Incentive for Aerospace Industry

16. Incentive For Reinvestment Under The New Industrial Master Plan 2030

• Guidelines