Malaysia's New Incentive Framework Offers 0–10% Corporate Tax Rate for Up to 15 Years

马来西亚新激励框架为企业提供最长15年0至10%公司税率

Malaysia Launches New Incentive Framework / 马来西亚发布全新税收激励框架

On 29 January 2026, Malaysia introduced the New Incentive Framework (NIF), a tiered, outcome-based tax incentive system built around two tools: a Special Tax Rate (STR) and an Investment Tax Allowance (ITA). Unlike the old one-size-fits-all approach, benefits now depend on what companies actually deliver—investment size, jobs created, and technology level.

2026年1月29日，马来西亚正式推出"新激励框架"（NIF），这是一个分层、以结果为导向的税收激励体系，核心工具有两个：特别税率（STR）和投资税收减免（ITA）。与过去一刀切的做法不同，优惠力度直接挂钩企业实际投入——投资额、创造就业数、技术含量，给得越多，拿得越多。

The Numbers: How Low Can the Tax Rate Go / 税率能降到多低：数字一目了然

| 项目 Item | 旧制/标准 Standard | 新框架NIF优惠 Incentive |

|--------|--------|--------|

| 企业所得税 CIT | 24% | 0%–10% |

| 优惠期限 Duration | 5–10年 | 最长15年 |

| 欠发达地区税率上限 Less-developed regions | 24% | 15% |

| 生效日期 Effective | — | 2026年1月29日 |

Qualifying investments can see corporate income tax cut from the standard 24% to as low as 0%–10%, with incentive periods extending up to 15 years. Investments in less-developed states face a capped applicable rate of 15%, making states outside Klang Valley materially cheaper.

符合条件的投资可将企业所得税从标准税率24%压低至0%–10%，优惠期最长可达15年。落在欠发达州的项目适用税率上限为15%，这意味着巴生谷以外的州属在成本上拉开了明显差距。

How the Outcome-Based Tiers Work / 结果导向的分层机制怎么算

The framework scores projects on measurable outcomes: capital expenditure, high-value employment, local supply chain integration, and green or digital technology adoption. Higher scores unlock deeper rate cuts and longer incentive windows; companies that miss agreed milestones risk clawback of benefits.

该框架按可量化的产出打分：资本支出、高价值就业岗位、本地供应链整合、绿色或数字技术应用。得分越高，税率降得越深、优惠期越长；反之，没完成承诺指标的企业，已享受的优惠会被追回。企业必须在申请前就把KPI写实、写准。

What Companies Should Do First / 企业该先做什么

- 第一步：对照MIDA公布的分层评分表，自测项目能进哪一档——投资额和就业数是权重最大的两项，先算清楚再谈选址

- 第二步：优先评估欠发达州（如吉兰丹、登嘉楼），15%税率上限是法定封顶，谈判空间更稳

- 第三步：在提交申请时同步准备ITA材料，STR与ITA可以按项目结构择优组合，别只报一项

Significance for Outbound Expansion / 对出海的意义

First, pull the MIDA scoring criteria and map your project's numbers against the tiers—this determines whether you qualify for the 0%–10% band or settle for 15%. Second, finalize state selection within 6 months, because outcome-based slots are reviewed per assessment round and early movers set the benchmarks. Third, build milestone tracking into your operating plan from day one; the clawback clause means the discount is only real if you hit your KPIs.

第一步，拿到MIDA评分标准，把项目的投资额和就业数代入分层表，先判断能进0%–10%档还是15%档；第二步，6个月内敲定州属选址，结果导向的配额按评审轮次发放，先入场者定标杆；第三步，从立项第一天就建KPI追踪机制——有追回条款在，完不成指标，折扣就是纸面数字。