- PENJANA Tourism Financing Scheme for Small and Medium Enterprises (SMEs) and Micro Enterprises in the tourism sector;
- tourism tax exemption for foreign tourists staying at business premises registered under the Tourism Tax Act 2017 for the period of stay from 1 July 2020 to 30 June 2021;
- service tax exemption on accommodation services from 1 September 2020 to 30 June 2021;
- SME assistance initiatives such as the PENJANA SME Financing Scheme and the SME Digitalisation Matching Grant;
- extension of the deferral of monthly income tax installment payments for 3 months, starting from 1 October 2020 until 31 December 2020, by travel agencies, hotel operators, travel agents and airlines;
- expansion of the scope of tax deductions or capital allowances for prevention and Personal Protective Equipment (PPE) expenses for COVID-19 which covers screening expenses and other related PPE equipment starting 1 March 2020 and extension of the period starting 1 January 2021;
- extension of the tax period on renovation and renewal expenses of business premises carried out limited to RM3,000 in the period from 1 January to 31 December 2021; and
- extension of targeted loan payment deferral or moratorium offers.
- improvements to the Wage Subsidy Plan (PSU) 3.0 which allows all employers operating under the MCO to apply regardless of sector. For a period of 1 month, employers are eligible to receive a wage subsidy of RM600 per employee earning less than RM4,000. The employee limit has been increased from 200 people to 500 people;
- Additional Special Caring Grant (GKP) of RM1,000 for SMEs in MCO states and RM500 for SMEs in other states;
- 10% electricity bill discount for 6 selected sectors (including theme parks, convention centers, shopping malls, local airlines & travel and tourism agencies) for the period January to March 2021; and
- Employer levy exemption (HRDF) for companies that are not operating during the MCO & MCO.
