09/10/2026
๐ ๐ฎ๐น๐ฎ๐๐๐ถ๐ฎ ๐๐๐ฑ๐ด๐ฒ๐ 2027: ๐ช๐ต๐ฎ๐ ๐๐ผ๐ฒ๐ ๐๐ ๐ ๐ฒ๐ฎ๐ป ๐ณ๐ผ๐ฟ ๐๐๐๐ถ๐ป๐ฒ๐๐๐ฒ๐?
๐๐๐ฑ๐ด๐ฒ๐ 2027 | ๐๐๐๐ถ๐ป๐ฒ๐๐ & ๐ฆ๐๐๐๐ฎ๐ถ๐ป๐ฎ๐ฏ๐ถ๐น๐ถ๐๐ ๐๐ถ๐ด๐ต๐น๐ถ๐ด๐ต๐๐
Malaysia's Budget 2027 sends an important message: while the Government continues to support businesses through tax relief, financing and infrastructure investment, companies also need to prepare for higher productivity expectations, changing operating costs and the transition towards a more resilient economy.
Here are some key announcements businesses should pay attention to:
1. Lower taxes for eligible SMEs
Corporate income tax rates are proposed to reduce to 14% on the first RM150,000 of chargeable income and 16% on the RM150,000โRM600,000 band, subject to eligibility.
2. More incentives for green investments
Eligible green-technology projects and assets may qualify for investment tax allowances of up to 100%, with incentives extended to 31 December 2030.
3. Greater investment in energy infrastructure
RM15 billion in national-grid investment and a RM1 billion KWAP Climate Fund highlight growing attention to energy security, renewable energy and decarbonisation.
4. Workforce costs and welfare
The proposed RM2,000 minimum wage from June 2027, subject to stated MSME exemptions, and new workforce measures make employee planning increasingly important.
5. Support for technology and productivity
Accelerated capital allowances for eligible machinery, ICT equipment and software are extended to 2030, supporting qualifying productivity investments.
6. Sustainable finance opportunities
Tax incentives for certain sustainable sukuk and financing initiatives may support eligible businesses seeking capital for long-term investments.
7. Climate and operational resilience
Investments in flood mitigation, water infrastructure and disaster preparedness reinforce the importance of understanding operational and physical climate risks.
What should businesses do now?
Before making major investment or sustainability decisions, businesses should review their operating costs, energy consumption, workforce commitments, financing requirements and exposure to climate-related risks.
Our perspective at Global Hemisphere Group
Sustainability should not be treated as a reporting exercise alone. It should help businesses understand their risks, manage costs, strengthen operations and make better investment decisions.
Budget 2027 presents opportunities, but the real value will depend on how businesses translate the available measures into practical action.
๐๐ฉ๐ช๐ด ๐ฑ๐ณ๐ฆ๐ญ๐ช๐ฎ๐ช๐ฏ๐ข๐ณ๐บ ๐ฃ๐ณ๐ช๐ฆ๐ง๐ช๐ฏ๐จ ๐ช๐ด ๐ฃ๐ข๐ด๐ฆ๐ฅ ๐ฐ๐ฏ ๐ต๐ฉ๐ฆ ๐ด๐ถ๐ฑ๐ฑ๐ญ๐ช๐ฆ๐ฅ ๐๐ถ๐ฅ๐จ๐ฆ๐ต 2027 ๐ด๐ฑ๐ฆ๐ฆ๐ค๐ฉ ๐ฆ๐น๐ค๐ฆ๐ณ๐ฑ๐ต๐ด. ๐๐ฆ๐ข๐ด๐ถ๐ณ๐ฆ๐ด ๐ณ๐ฆ๐ฎ๐ข๐ช๐ฏ ๐ด๐ถ๐ฃ๐ซ๐ฆ๐ค๐ต ๐ต๐ฐ ๐ข๐ฑ๐ฑ๐ญ๐ช๐ค๐ข๐ฃ๐ญ๐ฆ ๐ญ๐ฆ๐จ๐ช๐ด๐ญ๐ข๐ต๐ช๐ฐ๐ฏ, ๐ฆ๐ญ๐ช๐จ๐ช๐ฃ๐ช๐ญ๐ช๐ต๐บ ๐ค๐ณ๐ช๐ต๐ฆ๐ณ๐ช๐ข ๐ข๐ฏ๐ฅ ๐ช๐ฎ๐ฑ๐ญ๐ฆ๐ฎ๐ฆ๐ฏ๐ต๐ช๐ฏ๐จ ๐จ๐ถ๐ช๐ฅ๐ฆ๐ญ๐ช๐ฏ๐ฆ๐ด.
Turning ESG into Business Growth
