Tax
From The Report: Sarawak 2015
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This chapter gives an overview of taxation in Sarawak, which is governed by the general policies of the Malaysian federal government. Key areas of focus include double taxation agreements, corporate tax, investment tax allowance, incentives and green technology tax exemptions.

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Overview

An overview of taxation regulations relevant to doing business in Sarawak
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The business climate in Sarawak is generally open and encourages foreign investors to invest in and establish businesses in the state. Additionally, with structured tax laws and a broad range of incentives, the tax environment in Sarawak also makes it a favourable destination for investors. Taxation in Sarawak is governed by the general policies of the Malaysian federal government. Malaysia has a territorial basis of taxation (except for certain specialised industries which are taxed on…