11/10/2025
📌 Malaysia – Extracted Highlights
🧾 Personal Tax
- RM1,000 individual income tax relief will be granted for expenses covering entrance fees to local tourist attractions and cultural programmes to encourage domestic travel.
- RM3,000 individual income tax relief for parents who enrolled their children (extend to aged 12 and below) in a registered childcare centre.
- Tax relief for expenses related to screening, early intervention programme and continuous intellectual disability rehabilitation treatment for disabled children under 18 years old increase from RM6,000 to RM10,000.
- Tax relief up to RM3,000 for expenses on life insurance premium, extend to children.
- Tax relief of RM2,500 to be expanded to include food waste composting machines.
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🏥 Others
- Medical consultation fee – New rate, between RM10 and RM80 instead of RM10 and RM35 previously.
- Companies and individuals with business income who contribute to the MADANI Adoption Village and School, MADANI Sejahtera programs are eligible for income tax deductions.
- 50% tax relief for micro SMEs for AI and cybersecurity-related training expenses.
- Double tax deduction for companies sponsoring training for Persons with Disabilities (OKU) extended to sponsorship of care workers who participate in programs at training institutions recognised by The Women, Family, and Community Development Ministry (KPWKM).
- Carbon tax to be introduced next year, starting with the iron, steel and energy sectors.
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🍺🚬 Excise duty – To***co & Alcohol
- Ci******es: Excise duty increased by 2 cent per stick.
- Alcoholic beverages: Excise duty rates increased by 10%.
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📱🚖 Incentives – Gig Workers
- Gig, e-hailing, and p-hailing workers will receive matching contributions up to RM600 per year or RM6,000 lifetime under i-Saraan Plus scheme.
- The i-Saraan scheme will continue for informal or self-employed workers with up to RM500 per year or RM5,000 lifetime in matching contributions.
- The Government will cover 70% of contribution under Self-Employment Social Security Scheme for gig workers in non-mandatory sectors upon first registration and 50% for second year.
- Jobseekers or new graduates who relocate for employment will receive RM1,000 relocation incentive from Socso.
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🎓🚆💳 Incentives – Education & Financial Aid
PTPTN
- Free education via PTPTN involving 5,800 children from poor families studying at IPTA, allocation of RM120 million per year.
- Exemption of PTPTN repayments for all students who obtain a First Class Honours Bachelor's Degree at IPTA from low and middle income families.
- PTPTN 20% loan repayment discount to be continued in 2026.
FREE MYRAILLIFE PASS
- Given to OKU communities, students and children below 6 years.
SARA
- Government will once again provide RM100 in SARA for Malaysians aged 18 and above. It will be disbursed in mid-February next year.
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🏨✈️ Incentives –
Tourism
- Renovation & refurbishment – Tax deductions up to RM500,000 given for renovation and refurbishment of business premises by tourism project operators.
- Tour operator companies – Income tax exemption equivalent to 100% on the value of increased income from tour packages to Malaysia.
- Companies, associations or organizations organizing conferences, trade fairs or national incentive events – 100% income tax exemption on statutory income.
- Companies that organise arts, cultural, tourism and international-level sports and recreational competitions involving foreign participants – 50% income tax exemption on statutory income.
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Stamp Duty for Employment Contract
- Government proposes to increase salary threshold for employment contracts exempted from stamp duty from RM3,00 to RM3,000 per month, effective 1 January 2026
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🌱 Tax Exemption – Food Production
- 100% tax exemption for new projects focused on food production (Certified under MyHijau Mark) on statutory income for 10 years.
- 100% exemption for 5 years for existing companies expanding their projects.
- Application period extended until 31 December 2030.
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🚗🏠 Tax Exemption – General
- Government will extend income tax exemption applications for social enterprises until 2028.
- Government will extend full stamp duty exemption for first homes priced up to RM500,000 until 31 Dec 2027.
- Vehicle tax exemption in Langkawi and Labuan to be limited to vehicles valued at no more than RM300,000, effective 1 Jan 2026.
- Purchase cost for speed limiters for heavy vehicles eligible for an Accelerated Capital Allowance (ACA) claimable within 1 year.
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🚕 Incentives & Tax Exemption – Taxi Drivers
- 100% excise duty exemption and 100% sales tax exemption will continue to be granted on purchase of new national cars (Proton and Perodua) by taxi owners and private hire vehicle operators.
- RM10 million to cover training course fees and allowances for licensed taxi drivers by HRD Corp.
