Malaysia Pioneer Status for Trainings

Malaysian Pioneer Status-Training


Under the Promotion of Investments Act 1986, pioneer status can be accorded to industries including:-

* Higher Education Institutions of Science and Technology (private institutes in advance science and technology)


Additional Incentives (deductions) for Institutes that includes:-
* recruitment cost

* deduction for Pre-employment training

* deduction for Non-employee training

* deduction for cash contribution

* special industrial building allowance

* Tax exemption on educational equipments

* Tax exemption on royalty payments

* Manufacturing and Non-manufacturing companies can have double deduction for training (non HRDF contributions)

* tax incentives for Structured Internship Programe

* Double tax deduction for Scholarship grants (private institutions)

* Both Pioneer Status and Investment Tax Allowance may be granted.