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<h2>Incentives for Investments</h2>
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<tbody>
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<td colspan="4">
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=manufacturing-sector-2">1.Incentives for the Manufacturing Sector</a></span></h3>
</td>
</tr>
<tr>
<td width="20"></td>
<td colspan="3">1.1 Main Incentives for Manufacturing Companies</td>
</tr>
<tr>
<td></td>
<td>-</td>
<td colspan="2">Pioneer Status</td>
</tr>
<tr>
<td></td>
<td width="23">-</td>
<td colspan="2">Investment Tax Allowance</td>
</tr>
<tr>
<td></td>
<td colspan="3">1.2 Incentives for High Technology Companies</td>
</tr>
<tr>
<td></td>
<td colspan="3">1.3 Incentives for Strategic Projects</td>
</tr>
<tr>
<td></td>
<td colspan="3">1.4 Incentives for Small and Medium Enterprises</td>
</tr>
<tr>
<td></td>
<td colspan="3">1.5 Incentives for Machinery and Equipment Industry</td>
</tr>
<tr>
<td></td>
<td colspan="3">1.6 Incentives for the Automotive Industry</td>
</tr>
<tr>
<td></td>
<td colspan="3">1.7 Incentives for the Utilisation of Oil Palm Biomass</td>
</tr>
<tr>
<td></td>
<td colspan="3">1.8 Additional Incentives for the Manufacturing Sector</td>
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<tr>
<td height="23"></td>
<td></td>
<td width="21">i)</td>
<td width="593">Reinvestment Allowance</td>
</tr>
<tr>
<td height="23"></td>
<td></td>
<td>ii)</td>
<td>Accelerated Capital Allowance</td>
</tr>
<tr>
<td height="23"></td>
<td></td>
<td>iii)</td>
<td>Accelerated Capital Allowance on Equipment to Maintain Quality Power Supply</td>
</tr>
<tr>
<td height="23"></td>
<td></td>
<td>iv)</td>
<td>Accelerated Capital Allowance on Security Control Equipment</td>
</tr>
<tr>
<td height="23"></td>
<td></td>
<td>v)</td>
<td>Incentive for Industrial Building System</td>
</tr>
<tr>
<td height="23"></td>
<td></td>
<td>vi)</td>
<td>Tax Exemption on the Value Increased Exports</td>
</tr>
<tr>
<td height="23"></td>
<td></td>
<td>vii)</td>
<td>Group Relief</td>
</tr>
</tbody>
</table>
<p> </p>
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<td colspan="5">
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=agricultural-sector">2. Incentives for the Agricultural Sector</a></span></h3>
</td>
</tr>
<tr>
<td width="20"></td>
<td width="20">2.1</td>
<td colspan="3">Main Incentives for Manufacturing Companies</td>
</tr>
<tr>
<td></td>
<td></td>
<td width="21">i)</td>
<td colspan="2" width="614">Pioneer Status</td>
</tr>
<tr>
<td></td>
<td></td>
<td>ii)</td>
<td colspan="2">Investment Tax Allowance</td>
</tr>
<tr>
<td></td>
<td></td>
<td>iii)</td>
<td colspan="2">Incentives for Food Production</td>
</tr>
<tr>
<td></td>
<td>2.2</td>
<td colspan="3">Incentives for Halal Products</td>
</tr>
<tr>
<td colspan="5"></td>
</tr>
<tr>
<td></td>
<td></td>
<td width="21">i)</td>
<td colspan="2">Incentives for Production of Halal Food</td>
</tr>
<tr>
<td></td>
<td></td>
<td>ii)</td>
<td colspan="2">Halal Industry Development Corporation(HDC) Incentives<br /></td>
</tr>
<tr>
<td></td>
<td></td>
<td>iii)</td>
<td colspan="2">Industry for Halal Players</td>
</tr>
<tr>
<td></td>
<td></td>
<td>iv)</td>
<td colspan="2">Incentives for Halal Logistics Operators<br /></td>
</tr>
<tr>
<td></td>
<td>2.3</td>
<td colspan="3">Additional Incentives for the Agricultural Sector</td>
</tr>
<tr>
<td colspan="5"></td>
</tr>
<tr>
<td></td>
<td></td>
<td width="21">i)</td>
<td colspan="2">Reinvestment Allowance<br /></td>
</tr>
<tr>
<td></td>
<td></td>
<td>ii)</td>
<td colspan="2">Incentives for Reinvestment in Resource-Based Industries<br /></td>
</tr>
<tr>
<td></td>
<td></td>
<td>iii)</td>
<td colspan="2">Incentives for Reinvestment in Food Processing Activities<br /></td>
</tr>
<tr>
<td></td>
<td></td>
<td>iv)</td>
<td colspan="2">Accelerated Capital Allowance<br /></td>
</tr>
<tr>
<td></td>
<td></td>
<td>v)</td>
<td colspan="2">Agricultural Allowance<br /></td>
</tr>
<tr>
<td></td>
<td></td>
<td>vi)</td>
<td colspan="2">100% Allowance on Capital Expenditure ofr Approved Agricultural Projects<br /></td>
</tr>
<tr>
<td></td>
<td></td>
<td>vii)</td>
<td colspan="2">Tax Exemption<br /></td>
</tr>
<tr>
<td></td>
<td></td>
<td>viii)</td>
<td colspan="2">Incentives for Companies Providing Cold Chain Facilities and Services For Food Products<br /></td>
</tr>
<tr>
<td></td>
<td></td>
<td>ix)</td>
<td colspan="2">Double Deduction on Freight Charges for Export of Rattan and Wood-based Products<br /></td>
</tr>
</tbody>
</table>
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=aerospace-industry">3. Incentives for the Aerospace Industry</a></span></h3>
<p><span style="color: #0000ff;"><br /></span></p>
<a href="http://www.mida.gov.my/env3/index.php?page=biotechnology-industry"></a> 
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<td colspan="4">
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=biotechnology-industry">4. Incentives for the Biotechnology Industry</a></span></h3>
</td>
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<tr>
<td width="20"></td>
<td colspan="3"></td>
</tr>
<tr>
<td colspan="3">4.1 Main Incentives for the Biotechnology Industry</td>
</tr>
<tr>
<td></td>
<td colspan="3">4.2 Incentives for Investment in a Bio Nexus Status Company</td>
</tr>
</tbody>
</table>
<p> </p>
<p> </p>
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<td colspan="4">
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=tourism-industry">5. Incentives for the Tourism Industry</a></span></h3>
</td>
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<tr>
<td width="20"></td>
<td colspan="3">5.1 Incentives for the Hotel and Tourism Industry</td>
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<td></td>
<td colspan="3">5.2 Additional Incentives for the Tourism Industry</td>
</tr>
</tbody>
</table>
<p> </p>
<p> </p>
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<td colspan="4">
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=environmental-management">6. Incentives for Environmental Management</a></span></h3>
</td>
</tr>
<tr>
<td width="20"></td>
<td colspan="3">6.1 Incentives for Forest Plantation Project</td>
</tr>
<tr>
<td></td>
<td colspan="3">6.2 Incentives for the Storage, Treatment and Disposal of Toxic and Hazardous Wastes</td>
</tr>
<tr>
<td></td>
<td colspan="3">6.3 Incentives for Waste Recycling Activities</td>
</tr>
<tr>
<td></td>
<td colspan="3">6.4 Incentives for Energy Conservation</td>
</tr>
<tr>
<td></td>
<td colspan="3">6.5 Incentives for Energy Generation Activities Using Renewable Energy Resources</td>
</tr>
<tr>
<td></td>
<td colspan="3">6.6 Incentives for  Generation of Renewable Energy for Own Consumption</td>
</tr>
<tr>
<td></td>
<td colspan="3">6.7 Tax Incentives for Buildings Obtaining Green Building Index Certificate</td>
</tr>
<tr>
<td></td>
<td colspan="3">6.8 Accelerated Capital Allowance for Environmental Management</td>
</tr>
</tbody>
</table>
<p> </p>
<p> </p>
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<tbody>
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<td colspan="4">
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=research-and-development">7. Incentives for Research and Development</a></span></h3>
</td>
</tr>
<tr>
<td width="20"></td>
<td colspan="3">7.1 Main Incentives for Research and Development</td>
</tr>
<tr>
<td></td>
<td colspan="3">7.2 Additional Incentives for Research and Development</td>
</tr>
</tbody>
</table>
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=medical-devices-industry">8. Incentives for the Medical Devices Industry</a></span></h3>
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=training">9. Incentives for Training</a></span></h3>
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=approved-service-projects">10. Incentives for Approved Service Projects</a></span></h3>
<p><span style="color: #0000ff;"><br /></span></p>
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<td colspan="4">
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=shipping-and-transportation-industry">11. Incentives for the Shipping and the Transportation Industry</a></span></h3>
</td>
</tr>
<tr>
<td width="20"></td>
<td colspan="3">11.1 Tax Exemption for Shipping Operation</td>
</tr>
<tr>
<td></td>
<td colspan="3">11.2 Exemption from Import Duty and Sales Tax on Prime Movers and Trailers</td>
</tr>
</tbody>
</table>
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=multimedia-super-corridor">12.Incentives for MSC Malaysia</a></span></h3>
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=information-and-communication-technology">13. Incentives for Information and Communication Technology (ICT)</a></span></h3>
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=manufacturing-related-services">14. Incentives for Manufacturing Related Services</a></span></h3>
<p><span style="color: #0000ff;"><br /></span></p>
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<td colspan="4">
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=operational-headquarters">15. Incentives for Operational Headquarters</a></span></h3>
</td>
</tr>
<tr>
<td width="20"></td>
<td colspan="3">15.1 Operational Headquarters (OHQ)</td>
</tr>
<tr>
<td></td>
<td colspan="3">15.2 Approvals for OHQ Status, Incentives and Other Benefits</td>
</tr>
<tr>
<td></td>
<td colspan="3">15.3 Equity Requirements</td>
</tr>
<tr>
<td></td>
<td colspan="3">15.4  Incentives</td>
</tr>
<tr>
<td></td>
<td colspan="3">15.5 Other Benefits</td>
</tr>
<tr>
<td></td>
<td colspan="3">15.6 Expatriate Employment</td>
</tr>
<tr>
<td></td>
<td colspan="3">15.7 Foreign Exchange Administration (FEA) Flexibilities Accorded to Resident Companies with Approved Opertaional Headquarters Status(OHQ)</td>
</tr>
<tr>
<td></td>
<td colspan="3">15.8 Other FEA Flexibilities</td>
</tr>
</tbody>
</table>
<p> </p>
<p> </p>
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<tbody>
<tr>
<td colspan="4">
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=international-procurement-centres-regional-distribution-centres">16. Incentives for International Procurement Centres/Regional Distribution Centres</a></span></h3>
</td>
</tr>
<tr>
<td width="20"></td>
<td colspan="3">16.1 Approvals for IPC/RDC Status</td>
</tr>
<tr>
<td></td>
<td colspan="3">16.2  Equity Requirements</td>
</tr>
<tr>
<td></td>
<td colspan="3">16.3 Incentives</td>
</tr>
<tr>
<td></td>
<td colspan="3">16.4  Foreign Exchange Administration (FEA) Flexibilities Accorded to Resident Companies with with International Procurement Centre (IPC) and Regional Distribution Centres (RDC) Status</td>
</tr>
<tr>
<td></td>
<td colspan="3">16.5 Others FEA Flexibilities</td>
</tr>
<tr>
<td></td>
<td colspan="3">16.6 Other Benefits</td>
</tr>
<tr>
<td></td>
<td colspan="3">16.7 Expatriate Employment</td>
</tr>
<tr>
<td></td>
<td colspan="3"></td>
</tr>
</tbody>
</table>
<p> </p>
<p> </p>
<table border="0" cellspacing="1" cellpadding="1" width="670">
<tbody>
<tr>
<td colspan="4">
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=representative-offices-and-regional-offices">17. Representative Offices and Regional Offices</a></span></h3>
</td>
</tr>
<tr>
<td width="20"></td>
<td colspan="3">17.1 Definition</td>
</tr>
<tr>
<td></td>
<td colspan="3">17.2 Representative Office</td>
</tr>
<tr>
<td></td>
<td colspan="3">17.3 Regional Office</td>
</tr>
<tr>
<td></td>
<td colspan="3">
<p>17.4 Activities Allowed</p>
</td>
</tr>
<tr>
<td></td>
<td colspan="3">17.5 Activities Not Allowed</td>
</tr>
<tr>
<td></td>
<td colspan="3">17.6 Eligibility Criteria</td>
</tr>
<tr>
<td></td>
<td colspan="3">17.7 Duration of Establishment</td>
</tr>
<tr>
<td></td>
<td colspan="3">17.8 Expatriate Posts</td>
</tr>
</tbody>
</table>
<p> </p>
<p> </p>
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<tbody>
<tr>
<td colspan="4">
<h3><a href="http://www.mida.gov.my/env3/index.php?page=treasury-management-centre">18. Incentives for Treasury Management Center (TMC)</a></h3>
</td>
</tr>
<tr>
<td width="20"></td>
<td colspan="3">18.1 Eligibility Criteria</td>
</tr>
<tr>
<td></td>
<td colspan="3">18.2 Treasury Services/Qualifying Activities</td>
</tr>
<tr>
<td></td>
<td colspan="3">18.3 Incentives</td>
</tr>
<tr>
<td></td>
<td colspan="3">18.4 Other Facilities</td>
</tr>
</tbody>
</table>
<h3><a href="http://www.mida.gov.my/env3/index.php?page=industrial-design-service">19. Incentives for Providers of Industrial Design Services in Malaysia</a></h3>
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=private-international-schools">20. Incentives for Private Schools and International Schools</a></span></h3>
<p><span style="color: #0000ff;"><br /></span></p>
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<td colspan="4">
<h3><span style="color: #0000ff;"><a href="http://www.mida.gov.my/env3/index.php?page=other-incentives">21. Other Incentives</a></span></h3>
</td>
</tr>
<tr>
<td width="20"></td>
<td colspan="3">21.1 Industrial Building Allowance</td>
</tr>
<tr>
<td></td>
<td colspan="3">21.2 Industrial Building Allowance for Buildings in MSC Malaysia</td>
</tr>
<tr>
<td></td>
<td colspan="3">21.3 Deduction of Audit Fees</td>
</tr>
<tr>
<td></td>
<td colspan="3">21.4 Tax Incentives for Venture Capital Industry</td>
</tr>
<tr>
<td></td>
<td colspan="3">21.5 Tax Incentive on Costs of Dismantling and Removing Assets</td>
</tr>
<tr>
<td></td>
<td colspan="3">21.6 Incentive for Acquiring Proprietary Rights</td>
</tr>
<tr>
<td></td>
<td colspan="3">21.7  Tax Incentives for Small Scale and Medium Enterprises to Register Patents ad Trademarks</td>
</tr>
<tr>
<td></td>
<td colspan="3">21.8 Tariff Related Incentives</td>
</tr>
<tr>
<td></td>
<td colspan="3">21.9 Incentives for Export</td>
</tr>
<tr>
<td></td>
<td colspan="3">21.10 Incentives for the Use of Environmental Protection Equipment</td>
</tr>
<tr>
<td></td>
<td colspan="3">21.11 Donations for Environmental Protection</td>
</tr>
<tr>
<td></td>
<td colspan="3">21.12 Incentives for Employees' Accommodation</td>
</tr>
<tr>
<td></td>
<td colspan="3">21.13 Incentives for Employees' Child Care Facilities</td>
</tr>
</tbody>
</table>

Invest in Malaysia

Incentives for Investments

1.Incentives for the Manufacturing Sector
	1.1 Main Incentives for Manufacturing Companies
	-	Pioneer Status
	-	Investment Tax Allowance
	1.2 Incentives for High Technology Companies
	1.3 Incentives for Strategic Projects
	1.4 Incentives for Small and Medium Enterprises
	1.5 Incentives for Machinery and Equipment Industry
	1.6 Incentives for the Automotive Industry
	1.7 Incentives for the Utilisation of Oil Palm Biomass
	1.8 Additional Incentives for the Manufacturing Sector
		i)	Reinvestment Allowance
		ii)	Accelerated Capital Allowance
		iii)	Accelerated Capital Allowance on Equipment to Maintain Quality Power Supply
		iv)	Accelerated Capital Allowance on Security Control Equipment
		v)	Incentive for Industrial Building System
		vi)	Tax Exemption on the Value Increased Exports
		vii)	Group Relief

2. Incentives for the Agricultural Sector
	2.1	Main Incentives for Manufacturing Companies
		i)	Pioneer Status
		ii)	Investment Tax Allowance
		iii)	Incentives for Food Production
	2.2	Incentives for Halal Products

		i)	Incentives for Production of Halal Food
		ii)	Halal Industry Development Corporation(HDC) Incentives
		iii)	Industry for Halal Players
		iv)	Incentives for Halal Logistics Operators
	2.3	Additional Incentives for the Agricultural Sector

		i)	Reinvestment Allowance
		ii)	Incentives for Reinvestment in Resource-Based Industries
		iii)	Incentives for Reinvestment in Food Processing Activities
		iv)	Accelerated Capital Allowance
		v)	Agricultural Allowance
		vi)	100% Allowance on Capital Expenditure ofr Approved Agricultural Projects
		vii)	Tax Exemption
		viii)	Incentives for Companies Providing Cold Chain Facilities and Services For Food Products
		ix)	Double Deduction on Freight Charges for Export of Rattan and Wood-based Products

3. Incentives for the Aerospace Industry


4. Incentives for the Biotechnology Industry

4.1 Main Incentives for the Biotechnology Industry
	4.2 Incentives for Investment in a Bio Nexus Status Company

5. Incentives for the Tourism Industry
	5.1 Incentives for the Hotel and Tourism Industry
	5.2 Additional Incentives for the Tourism Industry

6. Incentives for Environmental Management
	6.1 Incentives for Forest Plantation Project
	6.2 Incentives for the Storage, Treatment and Disposal of Toxic and Hazardous Wastes
	6.3 Incentives for Waste Recycling Activities
	6.4 Incentives for Energy Conservation
	6.5 Incentives for Energy Generation Activities Using Renewable Energy Resources
	6.6 Incentives for Generation of Renewable Energy for Own Consumption
	6.7 Tax Incentives for Buildings Obtaining Green Building Index Certificate
	6.8 Accelerated Capital Allowance for Environmental Management

7. Incentives for Research and Development
	7.1 Main Incentives for Research and Development
	7.2 Additional Incentives for Research and Development

11. Incentives for the Shipping and the Transportation Industry
	11.1 Tax Exemption for Shipping Operation
	11.2 Exemption from Import Duty and Sales Tax on Prime Movers and Trailers

15. Incentives for Operational Headquarters
	15.1 Operational Headquarters (OHQ)
	15.2 Approvals for OHQ Status, Incentives and Other Benefits
	15.3 Equity Requirements
	15.4 Incentives
	15.5 Other Benefits
	15.6 Expatriate Employment
	15.7 Foreign Exchange Administration (FEA) Flexibilities Accorded to Resident Companies with Approved Opertaional Headquarters Status(OHQ)
	15.8 Other FEA Flexibilities

16. Incentives for International Procurement Centres/Regional Distribution Centres
	16.1 Approvals for IPC/RDC Status
	16.2 Equity Requirements
	16.3 Incentives
	16.4 Foreign Exchange Administration (FEA) Flexibilities Accorded to Resident Companies with with International Procurement Centre (IPC) and Regional Distribution Centres (RDC) Status
	16.5 Others FEA Flexibilities
	16.6 Other Benefits
	16.7 Expatriate Employment

17. Representative Offices and Regional Offices
	17.1 Definition
	17.2 Representative Office
	17.3 Regional Office
	17.4 Activities Allowed
	17.5 Activities Not Allowed
	17.6 Eligibility Criteria
	17.7 Duration of Establishment
	17.8 Expatriate Posts

18. Incentives for Treasury Management Center (TMC)
	18.1 Eligibility Criteria
	18.2 Treasury Services/Qualifying Activities
	18.3 Incentives
	18.4 Other Facilities

19. Incentives for Providers of Industrial Design Services in Malaysia

20. Incentives for Private Schools and International Schools

21. Other Incentives
	21.1 Industrial Building Allowance
	21.2 Industrial Building Allowance for Buildings in MSC Malaysia
	21.3 Deduction of Audit Fees
	21.4 Tax Incentives for Venture Capital Industry
	21.5 Tax Incentive on Costs of Dismantling and Removing Assets
	21.6 Incentive for Acquiring Proprietary Rights
	21.7 Tax Incentives for Small Scale and Medium Enterprises to Register Patents ad Trademarks
	21.8 Tariff Related Incentives
	21.9 Incentives for Export
	21.10 Incentives for the Use of Environmental Protection Equipment
	21.11 Donations for Environmental Protection
	21.12 Incentives for Employees' Accommodation
	21.13 Incentives for Employees' Child Care Facilities

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