Hosting international events in Malaysia may come with significant tax benefits. Budget 2027 proposes extending the tax incentives for international events for three years, covering Years of Assessment (YA) 2028 to 2030.
The proposal is aligned with Visit Malaysia Year 2026–2027. Eligible events may qualify for a 100% exemption of statutory income, subject to the applicable requirements.
Annual Participant Thresholds
The stated thresholds for foreign participants are:
- Incentive travel: 1,500 participants per year
- International conferences: 2,000 participants per year
- Trade exhibitions: 3,000 participants per year
The proposal also refers to endorsement by the Ministry of Tourism, Arts and Culture Malaysia (MOTAC).
The proposed three-year extension could provide an opportunity for organisers to bring more international events and participants to Malaysia. The applicable eligibility criteria and implementation details will be important in determining how the incentive operates.
CCS | Beyond Numbers
Budget 2027：拟将国际活动税务优惠延长至2030年
在马来西亚举办国际活动，可能享有相应的税务优惠。《2027年财政预算案》提出将国际活动税务优惠延长三年，适用于2028至2030课税年度（YA）。
这项提案配合“2026–2027马来西亚旅游年”（Visit Malaysia Year 2026–2027）推出。符合条件的活动可享有法定收入100%豁免，具体仍须遵守适用要求。
每年外国参与者人数门槛
相关活动所列的外国参与者人数门槛如下：
- 奖励旅游：每年1,500人
- 国际会议：每年2,000人
- 贸易展览：每年3,000人
提案也提及须获得马来西亚旅游、艺术及文化部（MOTAC）认可。
拟议的三年延长措施，或为主办方吸引更多国际活动及参与者到马来西亚提供机会。实际优惠如何落实，仍有赖于适用资格条件及后续执行细节。
CCS | Beyond Numbers
