Status that are being granted to companies in participating in promoted activities or producing promoted products an initial period of five years commencing from the production day.
However the 5 year period can be extended for another 5 year if:
• The pioneer company incurred capital expenditure of RM25 mil
• The company have employed 500 full time Malaysian employees by the end of the tax relief period or
• The pioneer company will promote or enhance the economic and technological development of Malaysia.
| Term |Explanation |
|Promoted activities and promoted products |Manufacturing |
| |Agriculture |
| |Tourism |
| |Hotel |
| |Research and Development |
| |Technical or vocational training. |
|Promoted Areas |Eastern corridor of Peninsular Malaysia, Sabah and Sarawak and the Federal Territory|
| |of Labuan (hotel and tourism only) |
| |Wef 2.9.2006, Perlis has been included as a promoted area |
Benefits of Pioneer Status