Malaysian Tax Incentives for Logistics Service Sector 马来西亚对于物流业的税务津贴

2025-07-12

This booklet, titled “Logistics Services”, is part of a series of 20 booklets prepared by the Malaysian Investment Development Authority (MIDA). It provides comprehensive information for investors interested in establishing logistics-related projects in Malaysia. Here’s a summary of its key contents:

1. Purpose

• Guides investors on licensing, equity policies, tax incentives, and regulatory requirements for logistics services in Malaysia.

• Aims to enhance Malaysia’s logistics sector by encouraging investment in high-value services and integration of supply chains.

2. Key Logistics Services Covered

The booklet outlines six main logistics sub-sectors:

1. Warehousing Services

   • Types: Ordinary, Public Bonded, and Private Bonded Warehouses.

   • Licensing, equity rules (e.g., 30% Bumiputera equity for Public Bonded Warehouses), and tax allowances.

2. Transportation Services

   • Licensing (e.g., Carrier Licences A/C) and equity conditions (e.g., 51% Malaysian equity for certain licences).

3. Freight Forwarding/Customs Clearance & Shipping

   • Paid-up capital requirements (e.g., RM100,000 for companies) and licensing procedures.

4. Integrated Logistics Services (ILS)

   • Tax incentives (Pioneer Status or Investment Tax Allowance) for companies integrating warehousing, transportation, and freight forwarding.

   • Eligibility: 60% Malaysian equity, minimum infrastructure (e.g., 20 commercial vehicles, 5,000 m² warehouse).

5. International Integrated Logistics Services (IILS)

   • Criteria for global/regional logistics providers (e.g., ICT adoption, Malaysia as a hub).

   • Allows 100% foreign equity ownership.

6. Cold Chain Facilities

   • Incentives for perishable goods storage/transport (e.g., tax exemptions, duty-free machinery imports).

3. Additional Information

• Immigration Procedures: Guidelines for hiring expatriates (Employment/Dependant Passes).

• Trade Agreements: References to GATS, AFAS, and FTAs affecting logistics services.

• Contact Details: MIDA’s headquarters and global offices for investor assistance.

4. Target Audience

• Foreign and local investors exploring logistics opportunities in Malaysia.

• Businesses seeking clarity on compliance, incentives, and operational frameworks.

This booklet serves as a practical resource for navigating Malaysia’s logistics sector, emphasizing regulatory compliance, investment incentives, and sector-specific growth opportunities.

Would like to know more details?

Click the attachment below to view the booklet:

MIDA Tax Incentive for Logistic Sector

马来西亚投资指南：物流服务手册（第4册）

手册简介

本手册是马来西亚投资发展局（MIDA）编写的20册投资指南之一，旨在为投资者提供在马来西亚物流服务领域设立项目的详细信息，涵盖许可证申请、股权政策、税收激励及法规要求等内容，以促进马来西亚物流行业的高效发展。

主要内容

1. 涵盖的核心物流服务

手册详细介绍了以下六大物流子行业：

1. 仓储服务

   • 类型：普通仓库、公共保税仓库、私人保税仓库。

   • 许可证要求：需向地方政府或马来西亚皇家海关部门申请。

   • 股权规定：公共保税仓库需至少30%土著（Bumiputera）股权，私人保税仓库无股权限制。

   • 税收优惠：出口相关仓储设施可享受10%初期津贴和3%年度津贴。

2. 运输服务

   • 许可证类型：商用车辆需申请A类（第三方服务）或C类（自用）运输执照。

   • 股权要求：A类执照公司需51%马来西亚股权（含30%土著股权），C类允许外资100%持股。

3. 货运代理/清关及航运服务

   • 注册资本要求：依据《2016年公司法》注册的公司需至少10万令吉。

   • 特殊条件：申请货运代理执照前需先获得MIDA的“国际综合物流服务（IILS）”认证。

4. 综合物流服务（ILS）

   • 税收激励：可申请“先锋地位”（5年70%所得税减免）或“投资税津贴”（60%合格资本支出抵税）。

   • 资格条件：需整合仓储、运输、货运代理三项核心业务，且马来西亚股权占比至少60%。

5. 国际综合物流服务（IILS）

   • 目标企业：提供跨国门到门物流服务的公司。

   • 优势：允许外资100%持股，但需满足ICT基础设施、区域枢纽等要求。

6. 冷链设施

   • 服务范围：冷藏仓储、运输及农产品采后处理（如分级、包装）。

   • 激励政策：新公司可享受 5年 70% 所得税减免，进口设备可申请关税豁免。

2. 其他关键信息

• 外籍员工聘用：需向移民局申请工作准证（Employment Pass）及家属签证。

• 国际贸易协定：涉及GATS（服务贸易总协定）、东盟服务框架协议（AFAS）及自由贸易协定（FTA）的承诺内容。

• 联系方式：提供MIDA总部及海外办事处信息，协助投资者进一步咨询。

目标读者

• 计划在马来西亚投资物流领域的外国及本地企业。

• 需要了解合规流程、股权结构及税收优惠的创业者。