Automation Capital Allowance (Automation CA)
为制造业和服务业公司的自动化及工业 4.0 设备提供 200% 资本免税额，以减少应税收入。
- 主管机构
- MIDA
- 资助
- 金额不定200% capital allowance on the first RM10m of qualifying expenditure per year of assessment (YA 2023 to 2027)
- 您需承担
- Company funds the equipment; the benefit comes as tax relief
- 申请资格
- Malaysian-incorporated, tax-resident company
- At least 36 months of manufacturing or services operations
- Valid manufacturing licence/exemption or relevant services licence
- Equipment must be automation or Industry 4.0 related, verified by SIRIM
- 如何申请
- 向 MIDA 在线提交申请；在 MIDA 批准前，由 SIRIM 核实设备是否符合资格。
- 时间
- Applications to MIDA from 1 Jan 2023 to 31 Dec 2027
- 最后核实
- 2026-10-11
申请资格以英文显示，与官方来源原文一致。