{"id":104739,"date":"2026-07-30T10:54:18","date_gmt":"2026-07-30T02:54:18","guid":{"rendered":"https:\/\/www.motac.gov.my\/permohonan-galakan-cukai\/"},"modified":"2026-07-30T13:56:22","modified_gmt":"2026-07-30T05:56:22","slug":"tax-incentive","status":"publish","type":"page","link":"https:\/\/www.motac.gov.my\/en\/tax-incentive\/","title":{"rendered":"Tax Incentives for Travel Agencies"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"104739\" class=\"elementor elementor-104739 elementor-104736\" wpc-filter-elementor-widget=\"1\" data-elementor-post-type=\"page\">\n\t\t\t\t<div data-dce-background-color=\"#EBEBEB\" data-dce-background-overlay-color=\"#DBECFF\" data-dce-background-image-url=\"https:\/\/www.motac.gov.my\/wp-content\/uploads\/2026\/07\/batik-bg-21.webp\" class=\"elementor-element elementor-element-0cf33a9 e-flex e-con-boxed e-con e-parent\" data-id=\"0cf33a9\" data-element_type=\"container\" data-e-type=\"container\" 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Malaysia\"\n  >\n\n  <h4 class=\"tax-document-heading tax-document-heading-main\">\n    Guidelines\n  <\/h4>\n\n  <h4 class=\"tax-document-heading tax-document-heading-title\">\n    Application for Tax Incentives by Tourism Operating Companies<br>\n    (<em>Travel Agencies<\/em>)<br>\n    for the Years of Assessment 2026\u20132027 (Foreign Tourists)\n  <\/h4>\n\n  <hr><br>\n\n  <div class=\"tax-section-heading\">\n    <span>1<\/span>\n    <span>Introduction<\/span>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">1.1<\/div>\n\n    <div class=\"tax-clause-content\">\n      To encourage and stimulate tourism activities in conjunction with the\n      Visit Malaysia 2026 Campaign (VM2026), tourism operating companies\n      that organise\n      <strong>\n        tourism packages bringing foreign tourists into Malaysia\n      <\/strong>\n      and meet the prescribed number of tourists within the basis period\n      for a year of assessment may apply for a tax exemption.\n\n      Applications may be submitted to the Ministry of Tourism, Arts and\n      Culture (MOTAC) for verification of the number of tourists for a\n      100% tax exemption on the value of increased business income under\n      the Income Tax Act 1967.\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-section-heading\">\n    <span>2<\/span>\n    <span>Terms and Conditions<\/span>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">2.1<\/div>\n\n    <div class=\"tax-clause-content\">\n      The tourism operating company must provide\n      <strong>\n        tourism packages to Malaysia (<em>inbound<\/em>) or to any destination\n        within Malaysia\n      <\/strong>\n      for foreign tourists, including\n      <strong>air, land or sea transportation<\/strong>\n      and\n      <strong>accommodation<\/strong>.\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">2.2<\/div>\n\n    <div class=\"tax-clause-content\">\n      The company must bring in no fewer than\n      <strong>1,000 foreign tourists<\/strong>\n      within the basis period for a year of assessment.\n\n      Tourism operating companies are\n      <strong>\n        <u>REQUIRED<\/u> to submit the passport numbers of foreign tourists\n      <\/strong>\n      to the Ministry for assessment purposes.\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">2.3<\/div>\n\n    <div class=\"tax-clause-content\">\n      The value of increased income means the\n      <strong>difference<\/strong>\n      between the business income derived from operating tourism packages\n      within Malaysia for foreign tourists during the relevant basis period\n      and the business income derived during the immediately preceding\n      period.\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">2.4<\/div>\n\n    <div class=\"tax-clause-content\">\n      <p>\n        An example of the calculation of increased income is as follows:\n      <\/p>\n\n      <p>\n        VMY2026 Sdn. Bhd. brought in\n        <strong>\n          1,200 foreign tourists, thereby meeting the minimum requirement\n          of 1,000 tourists,\n        <\/strong>\n        in 2026.\n      <\/p>\n\n      <p>\n        The income derived from tourism packages within Malaysia was\n        RM800,000 for the year of assessment 2026, while the income for\n        the year of assessment 2025 was RM500,000.\n      <\/p>\n\n      <p>\n        The value of increased income eligible for income tax exemption is\n        <strong>RM300,000<\/strong>\n        [RM800,000 (2026) \u2212 RM500,000 (2025)].\n      <\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">2.5<\/div>\n\n    <div class=\"tax-clause-content\">\n      Applications to MOTAC for verification of the total number of foreign\n      tourists for tax exemption purposes apply to the\n      <strong>years of assessment 2026 and 2027<\/strong>.\n\n      Applications must be submitted no later than\n      <strong>\n        six (6) months after the end of the company\u2019s financial year.\n      <\/strong>\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">2.6<\/div>\n\n    <div class=\"tax-clause-content\">\n      Where requested, the certified public auditor or the company must\n      submit supporting documents such as bills, receipts, invoices and\n      itineraries relating to the claim for review by the Ministry.\n\n      The documents must be provided in\n      <strong>Malay or English.<\/strong>\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">2.7<\/div>\n\n    <div class=\"tax-clause-content\">\n      Tourism operating companies applying for the tax exemption must\n      <strong>maintain a separate account<\/strong>\n      for income derived from activities eligible for the exemption.\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">2.8<\/div>\n\n    <div class=\"tax-clause-content\">\n      A verification letter from the Ministry of Tourism, Arts and Culture\n      will only be\n      <strong>issued to the tourism operating company<\/strong>\n      after the Ministry is satisfied with the verification provided by the\n      certified public auditor or the company.\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-section-heading\">\n    <span>3<\/span>\n    <span>Application Procedure<\/span>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">3.1<\/div>\n\n    <div class=\"tax-clause-content\">\n      The completed application form must be submitted to:\n\n      <address class=\"tax-address\">\n        <strong>Secretary-General<\/strong><br>\n        Ministry of Tourism, Arts and Culture Malaysia<br>\n        Industry Development Division<br>\n        Level 14, Tower 1<br>\n        No. 2, Jalan P5\/6, Precinct 5<br>\n        62200 Putrajaya\n      <\/address>\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">3.2<\/div>\n\n    <div class=\"tax-clause-content\">\n      Failure to submit complete documents in accordance with the checklist\n      may result in the application being rejected.\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">3.3<\/div>\n\n    <div class=\"tax-clause-content\">\n      The Ministry of Tourism, Arts and Culture is not obliged to provide\n      the reasons for the rejection of an application.\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">3.4<\/div>\n\n    <div class=\"tax-clause-content\">\n      Applications verified for tax relief purposes remain subject to all\n      provisions under the Income Tax Act 1967 and audit review by the\n      Inland Revenue Board of Malaysia.\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">3.5<\/div>\n\n    <div class=\"tax-clause-content\">\n      The Tax Incentive Application Form is provided\n      <strong>free of charge<\/strong>\n      and does not involve any registration fee.\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-clause\">\n    <div class=\"tax-clause-number\">3.6<\/div>\n\n    <div class=\"tax-clause-content\">\n      The Tax Incentive Application Form\n      <strong>must be typed.<\/strong>\n    <\/div>\n  <\/div>\n\n  <div class=\"tax-flow-section\">\n    <h4 class=\"tax-flow-heading\">Application Flowchart<\/h4>\n\n    <h4 class=\"tax-flow-heading\">\n      Tax Incentive Application for<br>\n      Tourism Operating Companies\n    <\/h4>\n\n    <div class=\"tax-flowchart-scroll\">\n      <svg\n        class=\"tax-flowchart\"\n        viewBox=\"0 0 900 760\"\n        role=\"img\"\n        aria-label=\"Flowchart for tax incentive applications by tourism operating companies\"\n      >\n        <defs>\n          <marker\n            id=\"tax-arrow-colour-en\"\n            markerWidth=\"10\"\n            markerHeight=\"10\"\n            refX=\"8\"\n            refY=\"3\"\n            orient=\"auto\"\n            markerUnits=\"strokeWidth\"\n          >\n            <path d=\"M0,0 L0,6 L9,3 z\" fill=\"#0f4c81\"><\/path>\n          <\/marker>\n        <\/defs>\n\n        \n        <rect\n          class=\"tax-flow-box tax-box-blue\"\n          x=\"40\"\n          y=\"20\"\n          width=\"430\"\n          height=\"65\"\n        ><\/rect>\n\n        <text x=\"255\" y=\"60\" text-anchor=\"middle\">\n          Application received by MOTAC\n        <\/text>\n\n        <line\n          class=\"tax-flow-line\"\n          x1=\"255\"\n          y1=\"85\"\n          x2=\"255\"\n          y2=\"118\"\n          marker-end=\"url(#tax-arrow-colour-en)\"\n        ><\/line>\n\n        \n        <rect\n          class=\"tax-flow-box tax-box-blue\"\n          x=\"40\"\n          y=\"120\"\n          width=\"430\"\n          height=\"88\"\n        ><\/rect>\n\n        <text x=\"255\" y=\"160\" text-anchor=\"middle\">\n          <tspan x=\"255\" dy=\"0\">\n            Document review and verification\n          <\/tspan>\n          <tspan x=\"255\" dy=\"25\">\n            of the company\u2019s status\n          <\/tspan>\n        <\/text>\n\n        <line\n          class=\"tax-flow-line\"\n          x1=\"255\"\n          y1=\"208\"\n          x2=\"255\"\n          y2=\"238\"\n          marker-end=\"url(#tax-arrow-colour-en)\"\n        ><\/line>\n\n        \n        <rect\n          class=\"tax-flow-box tax-box-purple\"\n          x=\"40\"\n          y=\"240\"\n          width=\"430\"\n          height=\"65\"\n        ><\/rect>\n\n        <text\n          class=\"tax-text-purple\"\n          x=\"255\"\n          y=\"280\"\n          text-anchor=\"middle\"\n        >\n          Complete\n        <\/text>\n\n        <line\n          class=\"tax-flow-line\"\n          x1=\"255\"\n          y1=\"305\"\n          x2=\"255\"\n          y2=\"338\"\n          marker-end=\"url(#tax-arrow-colour-en)\"\n        ><\/line>\n\n        \n        <rect\n          class=\"tax-flow-box tax-box-green\"\n          x=\"40\"\n          y=\"340\"\n          width=\"430\"\n          height=\"65\"\n        ><\/rect>\n\n        <text\n          class=\"tax-text-green\"\n          x=\"255\"\n          y=\"380\"\n          text-anchor=\"middle\"\n        >\n          Yes\n        <\/text>\n\n        \n        <rect\n          class=\"tax-flow-box tax-box-yellow\"\n          x=\"505\"\n          y=\"340\"\n          width=\"335\"\n          height=\"65\"\n        ><\/rect>\n\n        <text\n          class=\"tax-text-yellow\"\n          x=\"672\"\n          y=\"380\"\n          text-anchor=\"middle\"\n        >\n          No\n        <\/text>\n\n        <path\n          class=\"tax-flow-line\"\n          d=\"M470 272 H672 V338\"\n          marker-end=\"url(#tax-arrow-colour-en)\"\n        ><\/path>\n\n        \n        <line\n          class=\"tax-flow-line\"\n          x1=\"672\"\n          y1=\"405\"\n          x2=\"672\"\n          y2=\"438\"\n          marker-end=\"url(#tax-arrow-colour-en)\"\n        ><\/line>\n\n        <rect\n          class=\"tax-flow-box tax-box-yellow\"\n          x=\"505\"\n          y=\"440\"\n          width=\"335\"\n          height=\"65\"\n        ><\/rect>\n\n        <text\n          class=\"tax-text-yellow\"\n          x=\"672\"\n          y=\"480\"\n          text-anchor=\"middle\"\n        >\n          Query on incomplete information\n        <\/text>\n\n        <line\n          class=\"tax-flow-line\"\n          x1=\"672\"\n          y1=\"505\"\n          x2=\"672\"\n          y2=\"538\"\n          marker-end=\"url(#tax-arrow-colour-en)\"\n        ><\/line>\n\n        \n        <rect\n          class=\"tax-flow-box tax-box-purple\"\n          x=\"505\"\n          y=\"540\"\n          width=\"335\"\n          height=\"92\"\n        ><\/rect>\n\n        <text\n          class=\"tax-text-purple\"\n          x=\"672\"\n          y=\"578\"\n          text-anchor=\"middle\"\n        >\n          <tspan x=\"672\" dy=\"0\">\n            Company resubmits documents\n          <\/tspan>\n          <tspan x=\"672\" dy=\"25\">\n            or additional information\n          <\/tspan>\n        <\/text>\n\n        <path\n          class=\"tax-flow-line\"\n          d=\"M840 586 H870 V164 H472\"\n          marker-end=\"url(#tax-arrow-colour-en)\"\n        ><\/path>\n\n        \n        <line\n          class=\"tax-flow-line\"\n          x1=\"255\"\n          y1=\"405\"\n          x2=\"255\"\n          y2=\"658\"\n          marker-end=\"url(#tax-arrow-colour-en)\"\n        ><\/line>\n\n        <rect\n          class=\"tax-flow-box tax-box-green\"\n          x=\"40\"\n          y=\"660\"\n          width=\"430\"\n          height=\"72\"\n        ><\/rect>\n\n        <text\n          class=\"tax-text-green\"\n          x=\"255\"\n          y=\"704\"\n          text-anchor=\"middle\"\n        >\n          Verification letter issued by MOTAC\n        <\/text>\n      <\/svg>\n    <\/div>\n\n    <p class=\"tax-flow-note\">\n      Applications must be submitted\n      <strong>\n        within six (6) months after the end of the company\u2019s financial year.\n      <\/strong>\n    <\/p>\n\n    <div class=\"tax-document-list-title\">\n      Documents to Be Submitted\n    <\/div>\n\n    <ol class=\"tax-document-list\">\n      <li>Official application letter from the company.<\/li>\n\n      <li>\n        A completed and typed Tax Incentive Application Form.\n      <\/li>\n\n      <li>\n        The company\u2019s Memorandum and Articles of Association.\n      <\/li>\n\n      <li>\n        A valid Tourism Operating Business Licence issued by the Ministry\n        of Tourism, Arts and Culture.\n      <\/li>\n\n      <li>Latest SSM e-Info.<\/li>\n\n      <li>\n        List of foreign tourists containing their names and passport\n        numbers.\n      <\/li>\n\n      <li>\n        Complete itinerary information for the tourism packages concerned.\n      <\/li>\n    <\/ol>\n\n    <div class=\"tax-download-box\">\n      <div class=\"tax-download-title\">\n        Download Documents\n      <\/div>\n\n      <ul class=\"tax-download-list\">\n        <li>\n          <a\n            class=\"wf_file\"\n            href=\"https:\/\/www.motac.gov.my\/wp-content\/uploads\/2026\/07\/Borang-Galakan-Cukai-2026-Pelancong-Asing.pdf\"\n            target=\"_blank\"\n            rel=\"noopener\"\n          >\n            Tax Incentive Application Form 2026 \u2013 Foreign Tourists\n          <\/a>\n        <\/li>\n\n        <li>\n          <a\n            class=\"wf_file\"\n            href=\"https:\/\/www.motac.gov.my\/wp-content\/uploads\/2026\/07\/Senarai-Semak-GC-Pelancong-Asing-12.05.26.pdf\"\n            target=\"_blank\"\n            rel=\"noopener\"\n          >\n            Tax Incentive Application Checklist \u2013 Foreign Tourists\n          <\/a>\n        <\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Guidelines Application for Tax Incentives by Tourism Operating Companies (Travel Agencies) for the Years of Assessment 2026\u20132027 (Foreign Tourists) 1 Introduction 1.1 To encourage and stimulate tourism activities in conjunction with the Visit Malaysia 2026 Campaign (VM2026), tourism operating companies that organise tourism packages bringing foreign tourists into Malaysia and meet the prescribed number of&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"default","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"hide","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-104739","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.motac.gov.my\/en\/wp-json\/wp\/v2\/pages\/104739","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.motac.gov.my\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.motac.gov.my\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.motac.gov.my\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.motac.gov.my\/en\/wp-json\/wp\/v2\/comments?post=104739"}],"version-history":[{"count":7,"href":"https:\/\/www.motac.gov.my\/en\/wp-json\/wp\/v2\/pages\/104739\/revisions"}],"predecessor-version":[{"id":104791,"href":"https:\/\/www.motac.gov.my\/en\/wp-json\/wp\/v2\/pages\/104739\/revisions\/104791"}],"wp:attachment":[{"href":"https:\/\/www.motac.gov.my\/en\/wp-json\/wp\/v2\/media?parent=104739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}