Malaysia gazettes tax incentives for manufacturers of pharmaceutical products

The Malaysian Official Gazette on 17th Feb published Rule No. A34 on the income tax incentive regime for manufacturers of pharmaceutical products.

马来西亚官方公报于2月17日公布了第17条规则。A34关于药品制造商的所得税激励制度。

The rule includes measures on defining qualifying activities, applying a tax rate of between zero and 10% for the first 10 years of assessment, applying a 10% tax rate for the next 10 years of assessment and providing a list of conditions for qualifying companies under the incentive.

该规则包括定义合格活动的措施，对评估的前10年适用0%至10%的税率，对未来10年的评估适用10%的税率，并为奖励下的合格公司提供条件清单。

The rules enter into force from the 2021 assessment year.

该规则自2021课税年度起生效。