- country
- Malaysia
- incentives
- Agreement signed Jan 2025; incentives effective 1 January 2025. Special corporate tax rate of 5% for up to 15 years for companies undertaking new investment in qualifying activities (AI and Quantum Computing Supply Chain, Medical Devices, Aerospace Manufacturing, Global Services Hub, plus other high-value manufacturing/services). Special personal income tax rate of 15% for 10 years for eligible knowledge workers (per MIDA, applies to knowledge workers earning above RM20,000/month who had no Malaysian employment income in the prior 24 months and are in critical occupations within JS-SEZ qualifying sectors). Spans nine flagship zones including Iskandar Puteri, Tanjung Pelepas, Senai-Skudai, Kulai-Sedenak and Forest City. Invest Malaysia Facilitation Centre-Johor (IMFC-J) operational since Feb 2025 as a one-stop centre.
- zone type
- sez