ANNOUNCEMENT 27 Dec 2011

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

NUMBER OF INTERVENTIONS

1

  • 0 harmful
  • 0 neutral
  • 1 liberalising

SOURCE

Malaysia Federal Government Gazette, P.U. (A) 420/2011: Income Tax (Exemption)(No. 8) Order 2011. Available at: http://www.federalgazette.agc.gov.my/outputp/pua_20111227_Perintah%20Cukai%20Pendapatan%20(Pengecualian)(No%20%208)%202011%20(2).pdf

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 SECTORS

 
N/A

AFFECTED PRODUCTS

 
N/A