GENERAL INCENTIVES FOR SDC 

Key Economic Drivers	Promoted Activities	General Incentives
Tourism	Luxury villas, resorts, hotels Wellness and spa Cultural centres Creative industries	5-year Pioneer Status and tax exemption at 100% of statutory income, or 100% ITA for 5 years and can be set off against 100% of statutory income Exemption of import duty and/ or sales tax on selected equipment used in hotel/ tourism projects Double deduction
Agriculture	Food Production Livestock Crops Fisheries Cold room facilities and services	5-year Pioneer Status and tax exemption at 100% of statutory income, or 100% ITA for 5 years and can be set off against 100% of statutory income Exemption of import duty and/ or sales tax on selected equipment used in manufacturing process Exemption on import duty and/ or sales tax on raw materials and components used in the manufacturing process Further information can be obtained from the Agro-bases Industry Division of the Ministry of Agriculture
Manufacturing	Oil & gas industries, services hub Palm oil industries Resource-based industries	Pioneer Status Investment Tax Allowance   General / High Technology Projects   5-year Pioneer Status and tax exemption on 100% statutory income   100% ITA on qualifying capital expenditure incurred within 5 years and can be offset against 100% of statutory income   Strategic/ Pre-packaged Incentive Projects     10-year Pioneer Status and tax exemption on 100% of statutory income   100% ITA for 5-10 years and can be offset against 100% of statutory income
Logistics	Transportation Distribution Centres/ Warehouses	Sales tax exemptions on new prime movers and trailers that are produced locally   *Annual allowance of 10% of qualifying capital expenditure for building used as warehouse for storing goods for export and re-export  *Manufacturers that ship their goods from Sabah and Sarawak to any port in Peninsular Malaysia qualify for double deduction on freight charges  *Claims should be submitted to the IRB
Projects in the key promoted sectors of SDC relating to manufacturing and manufacturing related services fall within the purview of MIDA. For further information on current incentives, please refer to MIDA (www.mida.gov.my) In addition to the above general incentives, customised incentives are also available to companies undertaking projects in the Sabah Development Corridor (case-by-case basis). Applications should be submitted to SEDIA.