top of page
  • Writer's pictureCCS

5: Tax Incentives for The East Coast Economic Region (ECER) - Tax Exemption




1. The East Coast Economic Region (ECER) was formed in 2007 with the launch of the ECER Master Plan by the Federal Government.


2. The formation of ECER was intended to accelerate economic growth and ensure equitable distribution of wealth across the country, in line with national aspirations to become a high-income developed nation by 2020.


3. As a result, the government has provided tax incentives for the ECER


4. In recent weeks, the Malaysian government published Five pieces of subsidiary legislation to extend the deadline to apply for incentives in the ECER from the previous deadline of December 2020 to the new date of December 2022:-


👉 Income Tax (Exemption) (No. 4) 2016 (Amendment) Order 2022 [P.U.(A) 88/2022]


👉 Income Tax (Exemption) (No. 5) 2016 (Amendment) Order 2022 [P.U.(A) 89/2022]


👉 Income Tax (Exemption) (No. 6) 2016 (Amendment) Order 2022 [P.U.(A) 90/2022]


👉 Income Tax (Exemption) (No. 7) 2016 (Amendment) Order 2022 [P.U.(A) 91/2022]


👉 Income Tax (Exemption) (No. 8) 2016 (Amendment) Order 2022 [P.U.(A) 92/2022]


👉 To Download All - https://t.me/YourAuditor/2928


5. Income Tax (Exemption) (No. 8) Order 2016 ('P.U.(A) 161/2016') exempts an approved developer from paying income tax for ten consecutive years on statutory income derived from:


👉 The disposal of any right over any land or the disposal of a building or right over a building or part of a building located in an industrial zone or a free zone; or


👉 The rental of a building or part of a building located in an industrial zone.


6. Join our Telegram - https://t.me/YourAuditor


🌻🌻🌻🌻🌻🌻🌻🌻


1. 东海岸经济区(ECER)于2007年随着联邦政府推出东海岸经济区总体规划而成立。


2. 组建东海岸经济区的目的是为了加速经济增长,确保全国财富的公平分配,以符合国家在2020年成为高收入发达国家的愿望。


3. 因此,政府为东海岸经济区提供了税收激励措施


4. 几周前,马来西亚政府在宪报颁布了5项附属立法,将申请东海岸经济区 (ECER) 税收优惠措施的截止日期从之前的 2020 年 12 月延长至 2022 年 12 月:-


👉 2016年所得税(豁免)(第4号) 2022年(修正)指令 [P.U.(A)88/2022]


👉 2016年所得税(豁免)(第5号) 2022年(修正)指令 [P.U.(A)89/2022]


👉 2016年所得税(豁免)(第6号) 2022年(修正)指令 [P.U.(A)90/2022]


👉 2016年所得税(豁免)(第7号) 2022年(修正)指令 [P.U.(A)91/2022]


👉 2016年所得税(豁免)(第8号) 2022年(修正)指令 [P.U.(A)92/2022]



5. 2016年所得税(豁免)(第8号) 指令 (P.U.(A) 161/2016) 规定,经批准的开发商连续10年免于缴纳来自以下方面的法定收入的所得税:-


👉 出售任何土地的权利,或出售位于工业区或自由区的建筑物或建筑物部分的权利;或


👉 位于工业区内的建筑物或部分建筑物的租金。


6. 加入 Telegram 群 - https://t.me/YourAuditor


🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼














bottom of page