Manufacturing Businesses: Take Note of the New Incentive Framework Under Budget 2026
Budget 2026 introduces a new incentive framework (NIF), under which eligible businesses may enjoy tax incentives of up to 100%.
Under the Special Tax Rate (STR), the corporate income tax rate may be reduced to between 0% and 10%. Under the Investment Tax Allowance (ITA), up to 100% of qualifying capital expenditure may be offset.
A total of 15 manufacturing sub-sectors are eligible to apply. In addition, businesses located in less developed areas and small businesses may enjoy additional incentives.
Businesses intending to apply should take note of the relevant application deadline and obtain timely information on the eligibility requirements and application procedures for the NIF.
制造业企业关注：国家预算案2026推出全新奖掖框架（NIF）
国家预算案2026推出全新奖掖框架（NIF），合资格企业最高可享有100%的税务优惠。
在特别税率（STR）方面，企业所得税税率可降至0%至10%；在投资税务津贴（ITA）方面，合资格资本支出最高可获100%抵扣。
目前，共有15个制造业子行业符合申请资格。此外，位于欠发达地区的企业及小型企业还可享有额外优惠。
有意申请的企业应注意相关申请期限，并及时了解NIF的申请条件及程序。
