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Other Tax Incentives

In addition to those mentioned in the "Taxation in Labuan" section, the following income is exempted from income tax in Malaysia:

  • Dividends received by Labuan entities
  • Dividends received from Labuan entities which are paid, credited or distributed out of income derived from a Labuan business activity or income exempt from tax
  • Distributions received from Labuan trusts and foundations (including Islamic) by the beneficiaries
  • Distributions of after tax profits by Labuan partnerships (including Islamic partnerships)