• A competitive tax regime, Labuan business activities as defined in the Labuan Business Activity Tax 1990 (LBATA 1990) provides: - Taxation of 3% of net audited profits, if the company is undertaking …

Short title 1. This Act may be cited as the Labuan Companies (Amendment) Act 2025.

This text is ONLY AN UPDATED TEXT of the Labuan Business Activity Tax Act 1990 by the Attorney General’s Chambers. Unless and until reprinted pursuant to the powers of the Commissioner of Law …

Residents and non-residents of Malaysia are allowed to establish Labuan companies. Companies incorporated under this Act while meeting certain conditions, including the substance requirements …

The Labuan Companies Act 1990 (LCA) provides for the incorporation, registration and administration of Labuan companies.

Recently, the Labuan tax regime introduced a tax exemption for financial services sector adhering to Syariah principles for the years of assessment 2024 to 2028, pursuant to the newly gazetted Labuan …

Labuan entities as listed in the Labuan Business Activity Tax (Requirements for Labuan Business Activity) Regulations 2018 (“the Regulations”) are required to comply with the minimum requirements …