Before looking at FAQ 10, it is important to first understand the New Incentive Framework (NIF).
The NIF is Malaysia’s new investment incentive framework, introduced to reform the country’s tax incentive system into a more targeted, tiered and outcome-based regime.
Instead of granting incentives mainly based on whether a company falls within a promoted list, the NIF focuses on whether an investment can deliver measurable economic and strategic outcomes for Malaysia. It is guided by the National Investment Aspirations (NIA) and the New Industrial Master Plan 2030.
Why Does Malaysia Need the NIF?
Investment incentives should not merely reward the size of an investment. Malaysia aims to attract higher-quality investments that can bring technological advancement, high-value employment, stronger domestic linkages, sustainable development and long-term economic resilience.
In short, the Government wants incentives to support projects that bring real value to the country.
FAQ 10 addresses a practical but important question: are there any evaluation fees or charges for applying under the NIF?
The answer is yes. According to the FAQ, an evaluation fee of RM2,500 is applicable to each application.
If the evaluation fee changes, companies should refer to the relevant section in the system:
User Guide > General/Company Profile (IRPM) > Evaluation and Issuance Fees > List of Charging Fees
This means that companies should not only prepare the project proposal, financial projections, manufacturing licence matters and NIA Scorecard information. They should also include the evaluation fee in their application budget.
The key message is clear: an NIF application does not provide completely “free entry”.
Each application carries an evaluation fee of RM2,500. Companies should plan for this cost before submitting their applications.
Although RM2,500 may not be the largest cost involved, discovering it only at the last minute may still cause concern—much like finding that the balance sheet does not balance.
马来西亚新投资奖励框架：NIF 申请需缴付 RM2,500 评估费
在查看 FAQ 10 之前，大家应先了解什么是新投资奖励框架（New Incentive Framework，简称 NIF）。
NIF 是马来西亚为改革投资奖励制度而推出的新框架，旨在让税务奖励制度变得更加精准、分层式及成果导向。
过去，企业在申请投资奖励时，很多时候主要取决于项目是否属于政府推动的产业或是否列入相关的 promoted list。然而，在 NIF 下，政府更关注的是投资项目能否为马来西亚带来可衡量的经济及战略成果。
NIF 的方向主要配合国家投资愿景（National Investment Aspirations，简称 NIA）及《新工业大蓝图 2030》（New Industrial Master Plan 2030）。
为什么马来西亚需要 NIF？
投资奖励不应该只是奖励投资金额的规模。马来西亚希望吸引的是更高质量的投资项目，例如能够带来技术提升、高价值就业、更强的本地产业联系、可持续发展，以及长期经济韧性的项目。
简单来说，政府希望奖励的，不只是“有投资”，而是“有贡献”的投资项目。
FAQ 10 回答的是一个非常实际但重要的问题：申请 NIF 奖励是否需要缴付评估费或其他费用？
答案是：需要。根据 FAQ，每份申请需要缴付 RM2,500 的评估费。
如果日后评估费有所调整，公司应参考系统内的相关部分：
User Guide > General/Company Profile (IRPM) > Evaluation and Issuance Fees > List of Charging Fees
这意味着，企业在准备 NIF 申请时，不仅需要准备项目资料、财务预测、制造执照事项及 NIA Scorecard 资料，也应把评估费纳入申请预算。
因此，重点很清楚：NIF 申请并不是完全“免费入场”。
每份申请的评估费为 RM2,500。企业应在提交申请之前，先做好相关成本规划。
虽然 RM2,500 可能不是申请过程中最大的成本，但如果到了最后一分钟才发现，还是可能让老板皱眉，就像看到资产负债表无法平衡一样。