Malaysia launched a new investment incentive framework for the manufacturing sector, which took effect on March 1, 2026. The framework modernizes the country's incentive system to align with global tax rules, and will be extended to the services sector starting in the second quarter of 2026.
马来西亚针对制造业推出新的投资优惠框架，已于2026年3月1日生效。该框架旨在将优惠制度现代化并与全球税收规则接轨，并将于2026年第二季度起扩展至服务业。
The new framework replaces Malaysia's legacy approach of granting incentives primarily based on income through tax exemptions. Instead, incentives are now tied to defined eligibility tests covering sector, scale, and technology level, with compliance documented at the application stage.
新框架取代了马来西亚以往主要依据收入给予免税优惠的旧模式，改为按行业、规模和技术水平设定明确的资格测试，企业须在申请阶段就提交合规文件。
| Item 项目 | Old System 旧制度 | New Framework 新框架 |
|-----------|------------------|---------------------|
| Basis 优惠依据 | Income-based tax exemptions 按收入减免税 | Eligibility tests 资格测试制 |
| Coverage 覆盖范围 | Manufacturing 制造业 | Manufacturing, services from Q2 2026 制造业，服务业2026年二季度起 |
| Timing 申请时点 | Post-approval 获批后补材料 | Documented at application stage 申请阶段即须提交 |
| Effective date 生效日期 | — | March 1, 2026 2026年3月1日 |
Companies that prepared applications before March 1, 2026 under the old rules may face reassessment under the new eligibility tests. The shift mirrors moves by Vietnam and Indonesia, which are also redesigning incentives to stay compatible with the 15% global minimum tax.
在2026年3月1日前按旧规准备申请的企业，可能需要按新资格测试重新评估。这一转变与越南、印尼的动作一致——各国都在重新设计优惠工具以兼容15%全球最低税。
- Manufacturers already operating in Malaysia: review whether existing incentive agreements fall under transitional rules, and confirm status with MIDA (Malaysian Investment Development Authority).
- 已在马来西亚设厂的企业：核查现有优惠协议是否适用过渡条款，并向马来西亚投资发展局（MIDA）确认资格状态。
- Companies planning new plants: build the eligibility file first—sector classification, investment scale, technology documentation—before submitting, since approval now hinges on application-stage evidence.
- 计划新建工厂的企业：先准备资格文件包——行业归类、投资规模、技术证明——再提交申请，因为审批成败取决于申请阶段的证据。
- Services companies: the framework extends to services in Q2 2026, so prepare applications now to be first in line when the window opens.
- 服务业企业：框架将于2026年第二季度扩展至服务业，现在就要准备申请材料，争取窗口一开即首批递交。
Step one: check your sector code against MIDA's eligible list published with the March 1 framework. Step two: assemble technology and scale documentation within 30 days—the new regime rewards early, well-documented applicants. Step three: if you are in services, lock in your application date for Q2 2026 before competition for approvals intensifies.
第一步：对照MIDA随3月1日框架公布的合格行业清单核查自身行业代码。第二步：在30天内备齐技术与规模证明文件——新制度奖励准备充分的早申请者。第三步：服务业企业在2026年二季度窗口开启前锁定申请日期，避免审批竞争加剧。
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