IMPLEMENTATION LEVEL

Subnational

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Jan 2011 | Removal date: open ended
Still in force

Post-migration treatment

In December 2011, the Malaysian government introduced the exemption of income-tax payment for foreigners employed in a managerial capacity in Labuan, Sabah.

Individuals are eligible for an income tax payment exemption on 50% of gross income, given that they are employed in a managerial capacity with a Labuan entity located in Labuan within the period of 1 January 2011 to 31 December 2020.

AFFECTED COUNTRIES

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