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Rödl & Partner opens new office in Waterloo, Canada |
Rödl & Partner opens new office in Waterloo, Canada |
Rödl & Partner opens new office in Waterloo, Canada |
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Rödl & Partner is excellently positioned with each individual service line. Based on this and using our interdisciplinary skills we guarantee our clients a special added value from the seamless combination of the services we provide.
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Malaysia Digital (MD) tax incentives
Page Content
On May 31, 2024, the Malaysia Digital Economy Corporation Sdn Bhd (“MDEC”) introduced an outcome-based Malaysia Digital (“MD”) Tax Incentive for eligible MD companies that intend to undertake qualifying activities by utilizing any of the following promoted technology enablers:
Artificial Intelligence (AI) and/or Big Data Analytics (BDA)
Internet of Things (IoT)
Cybersecurity
Cloud
Blockchain
Drone technology
Creative media technology including augmented reality (XR) and/or mixed reality (MR)
Integrated circuit (IC) design with embedded software
Robotics and/or automation
Advanced network connectivity and/or telecommunications technology.
The MD Tax Incentive offers the following options, i.e. New Investment Incentives and Expansion Incentives.
The overview of the MD Tax Incentive is as follows:
New Investment Inventive
Expansion Incentive
1
Options (mutually exclusive)
Reduced Tax Rate ("RTR")
Investment Tax Allowance ("ITA")
RTR
ITA
Tax Incentive
0 % tax rate on qualifying intellectual property ("IP") income
2
10 % tax rate on qualifying non-IP income, or
ITA of 60 % of qualifying capital expenditure ("QCE") set-off against 100 % statutory income ("SI"), or
15 % on statutory income for qualifying IP income
2
and non-IP income
ITA of 30 % of QCE set-off against 100 % SI, or
Upon meeting additional conditions
3
5 % tax rate on qualifying non-IP income
ITA of 100 % of QCE set-off against 100 % SI
ITA of 60 % of QCE set-off against 100 % SI
Incentive Period
10 years
5 years
5 years
5 years
Application Period
Applications received by 31 December 2027 for companies that have been awarded MD status starting 1 July 2022
Applications received during the period from 1 January 2024 to 31 December 2027
Note
1
:
For companies that have completed the initial incentive or have not been granted any incentive for existing activities.
Note
2
:
The reduced tax rate applies to a percentage of qualifying IP income derived from qualifying IP rights (patents, computer programs, etc., as prescribed) to be determined using the modified nexus approach formula (to be specified in subsidiary legislation). IP income comprises royalties and/or license fees.
Note
3
:
Additional minimum requirements related to sustainable economic development.
The main eligibility criteria are as follows, subject to certain conditions:
Eligibility Criteria
New Investment Incentive
Expansion Incentive
Incorporation and resident status
A company incorporated or deemed to be registered under the Companies Act 2016 and resident in Malaysia
Paid up capital
Minimum of MYR 50,000
Minimum of MYR 250,000
Period in operation
N/A
At least 36 months
MD status
Has made an application for the award of MD status
Is an MD or MSC Malaysia Status company
Qualifying activity (i.e. tech enablers)
In relation to the qualifying activity, the applicant must:
intend to carry on the activity in Malaysia
has not received any tax concessions from the Government.
In respect of the sales invoice for the qualifying activity, the applicant must:
not have issued a sales invoice prior to the date of application; or
not have issued any sales invoices in the last 12 months prior to the application if the applicant is 60 % directly or indirectly owned by Malaysians
In relation to the qualifying activity, the applicant must:
intend to carry on the activity in Malaysia
not have received any tax concessions from the government
not have issued a sales invoice for the qualifying activity in Malaysia before submitting the application
Existing activity
N/A
Has fulfilled all conditions for the tax incentive under the MD or MSC Malaysia status financial incentive programs (if granted) or has waived the tax incentive
Related company
The applicant cannot claim the incentive for the qualifying activity if an associated company:
has received a tax incentive for the qualifying activity
issued a sales invoice for the qualifying activity before the applicant applied for the tax incentive
From The Newsletter
Newsflash ASEAN
Contact
Chiu Yen Lim
Manager
+60 3227 6275 5
Send inquiry
How We Can Help
R
ö
dl & Partner in ASEAN
Rödl & Partner in Malaysia
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