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Malaysia’s New Incentive Framework – A Transformative Shift to Outcome-Driven Tax Incentives Structure
Malaysia has introduced the New Incentive Framework (“NIF”), which adopts a tiered, outcome-based tax incentive structure and aims to reward high impact investments.
The recent issued guidelines and frequently asked questions (released in January 2026) outline how companies – starting with those in the Manufacturing Sector could benefit from NIF.
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