Malaysian Tax Incentives in Manufacturing Sector 马来西亚对于制造业的税务津贴

2025-07-26

This booklet provides a comprehensive guide for investors and businesses looking to establish and operate in Malaysia, particularly in the manufacturing and services sectors. It covers key aspects such as business establishment, investment incentives, taxation, employment, and intellectual property rights. Below is a summary of the main sections:

1. Establishing Your Business Presence in Malaysia

• Business Entities: Options include sole proprietorships, partnerships, companies (private or public), foreign companies, and limited liability partnerships (LLPs).

• Registration: Procedures and requirements for each entity type, including equity policies and incentives for foreign investors.

• Representative/Regional Offices: Guidelines for setting up temporary offices to assess business opportunities.

2. Investment Incentives and Facilitative Services

• Tax Incentives:

  • Pioneer Status (PS): Up to 100% income tax exemption for 5–10 years.

  • Investment Tax Allowance (ITA): 60–100% allowance on qualifying capital expenditure.

  • Sector-Specific Incentives: Available for aerospace, automotive, biotechnology, agriculture, green technology, and more.

• Additional Incentives: Reinvestment allowances, automation capital allowances, and incentives for R&D and training.

3. Taxation in Malaysia

• Corporate Tax: 24% for resident companies, with lower rates for SMEs.

• Personal Income Tax: Progressive rates for residents (0–30%); non-residents taxed at a flat 30%.

• Indirect Taxes: Sales tax (5–10%), service tax (6%), and exemptions for specific sectors.

• Double Taxation Agreements (DTAs): Malaysia has DTAs with over 70 countries to avoid double taxation.

4. Employment and Workforce

• Expatriate Employment: Guidelines for hiring foreign workers, including key posts and term posts.

• Workforce Development: Emphasis on training and upskilling through institutions like HRD Corp and vocational programs.

• Labour Laws: Compliance with the Employment Act 1955, EPF contributions, and social security (PERKESO).

5. Intellectual Property (IP) Protection

• Covers patents, trademarks, copyrights, and industrial designs.

• IP valuation, financing, and marketplace initiatives to support innovation.

6. Environmental and Sustainability Policies

• Incentives for green technology, waste recycling, and compliance with environmental impact assessments (EIA).

7. Infrastructure and Amenities

• Access to industrial land, free zones, utilities (electricity, water), and digital infrastructure.

• Logistics support via ports, airports, and highways.

8. Other Investment Promotion Agencies

• Agencies like Bioeconomy Corporation, Halal Development Corporation (HDC), and MDEC offer sector-specific support.

Key Takeaways

• Malaysia offers a strategic location, competitive tax incentives, and a skilled workforce.

• Investors can benefit from sector-specific incentives, streamlined business registration, and robust IP protection.

• Compliance with labour and environmental regulations is essential for smooth operations.

For further details, visit MIDA’s website.

Click the link below to view the booklet in English:

MIDA – Investing in the Manufacturing Sector in Malaysia

本手册为投资者和企业提供了在马来西亚（特别是制造业和服务业）开展业务的全面指南，涵盖企业设立、投资激励、税收政策、就业法规和知识产权保护等关键内容。

1. 在马来西亚设立企业

• 企业类型：可选择设立独资企业、合伙企业、公司（私人或公众）、外国公司分支机构及有限责任合伙企业（LLP）。

• 注册流程：不同企业类型的注册要求，包括股权政策和外资激励措施。

• 代表处/区域办公室：设立临时办事处，以评估市场价值。

2. 投资激励与便利服务

• 税收优惠：

  • 先驱地位（PS）：5-10年内免征70%-100%所得税。

  • 投资税减免（ITA）：合格资本支出的60%-100%税收抵扣。

  • 行业专项激励：适用于航空航天、汽车、生物科技、农业、绿色科技等领域。

• 其他：再投资补贴、自动化资本减免，以及研发和培训相关优惠。

3. 马来西亚税收政策

• 企业所得税：本地企业税率为24%，中小型企业可享更低税率。

• 个人所得税：居民实行累进税率（0%-30%），非居民统一税率30%。

• 间接税：销售税（5%-10%）、服务税（6%），部分行业可豁免。

• 避免双重征税协定（DTA）：马来西亚与70多个国家签署协定，避免重复征税。

4. 就业与人力资源

• 外籍员工聘用：为聘请外籍员工为临时职工和定期职工制定详细申请指南。

• 人才培养：通过 HRD Corp 和职业培训计划提升本地员工技能。

• 劳动法规：需遵守《1955年雇佣法令》、公积金（EPF）和社会保险（PERKESO）要求。

5. 知识产权保护

• 涵盖专利、商标、版权和工业设计。

• 提供知识产权估值、融资及交易平台支持创新。

6. 环境与可持续发展政策

• 绿色科技、废物回收的税收激励，以及环境影响评估（EIA）合规要求。

7. 基础设施支持

• 工业用地、自由贸易区、水电供应及数字化基础设施。

• 港口、机场和高速公路构成的物流网络。

8. 其他投资促进机构

• 如Bioeconomy Corporation、马来西亚清真发展局（HDC）和马来西亚数字经济机构（MDEC）提供行业专项支持。

核心要点

• 马来西亚凭借战略位置、有竞争力的税收优惠和熟练劳动力，成为理想投资目的地。

• 投资者可享受行业定制化激励、简化的企业注册流程和健全的知识产权保护。

• 遵守劳动和环保法规是顺利运营的关键。

欲知更多详情？

请点击以下链接阅读手册：

马来西亚工业发展局 – 在马来西亚投资制造业