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    • Oct 9, 2022
    • 2 min read

Extension of Tax Incentive for Export of Private Healthcare Services

Updated: Jul 17, 2023


Update: The Ismail Sabri Government Budget is no longer applicable.


Malaysia's national budget for 2023 was re-tabled again in February 2023; for more info, please visit - https://www.ccs-co.com/post/budget-2023-malaysia-madani.


This tax incentive included in Budget 2023, tabled in Parliament on 7 October 2022, was not included in Budget 2023 (Re-tabled) on 24 February 2023.

Response from MOF (Ministry of Finance): Not extended/Discontinued
Current Position

Companies that provide private healthcare services are eligible for an income tax exemption equivalent to 100% of the increased value in services exports.


Additionally, this exemption can be set off against 70% of the statutory income derived from the export of healthcare services to foreign healthcare travellers either from Malaysia or abroad, subject to the conditions that are outlined below:

  1. at least 10% of the total number of patients receiving private healthcare services for each year of assessment are comprised of qualified healthcare travellers; and

  2. at least 10% of company’s gross income for each year of assessment is derived from services to qualified healthcare travellers.

The tax incentive is effective from the year of assessment 2021 until the year of assessment 2022.

Proposal [This tax incentive included in Budget 2023, tabled in Parliament on 7 October 2022, was not included in Budget 2023 (Re-tabled) on 24 February 2023]

To further encourage private healthcare services and position Malaysia as a health tourism hub, it is proposed that tax incentives be extended for 3 years.


Effective Date

For the year of assessment 2023 until the year of assessment 2025.



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