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Labuan (Malaysia)

Corp Tax: 3%Setup: 300 USDIncorporate: 1 daysData Quality: 66%
Tax Rates
Corporate Tax
3%Verified Feb 2026
Effective Corporate Rate
3%
Capital Gains
0%Verified Feb 2026
Personal Income (Top)
30%Verified Feb 2026
VAT
0%Verified Feb 2026
Dividend Withholding
0%Verified Feb 2026
Tax System
System Type
territorialVerified Feb 2026
Foreign Income Taxed
No
CFC Rules
NoVerified Feb 2026
Transfer Pricing
mediumVerified Feb 2026
TP Documentation Required
Yes
Incentives
IP Regime
None
Crypto Tax
exempt
Participation Exemption
Available
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
70Verified Feb 2026
Double Tax Agreements
70
Key Partners
China, India, Singapore, Thailand, Indonesia, UAE, UK
Exit Tax
No

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