Updated: May 2, 2022
Budget 2022 Highlights – Special Income Tax Treatment (for Individual) - PDF
Guidelines and Procedures for the Application of Special Tax Incentive under the National Economic Recovery Plan (PENJANA)
Guidelines and Procedures for the Application of Special Tax Incentive for Selected Services Activities under the National Economic Recovery Plan (PENJANA)
1. On June 5, 2020, the Malaysian government announced the Special Tax Incentive under the Economic Recovery Plan (PENJANA) for manufacturing companies who seek to transfer their operations to Malaysia.
2. Non-Citizen Individuals Holding Key Positions (C-Suite) are taxed at a fixed rate of 15% for 5 years.
3. This tax incentive is limited to 5 non-citizen individuals working in each company who meet the following criteria:
the individual earns a monthly salary of not less than RM25,000; and
the individual is a tax resident in Malaysia for each year of assessment when the 15 percent flat income tax rate is in effect. 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
1. 2020年6月5日，马来西亚政府宣布了经济复苏计划 [PENJANA] ，并针对那些寻求将业务转移到马来西亚的制造企业，给予特别税收优惠。 2. 担任关键职位 [C-Suite] 的个人非马来西亚公民，将连续5年按15%的固定税率纳税。
3. 每家公司在这项税收优惠政策下，仅限 5 名符合以下条件的个人非公民可享有此税务优惠:-