Film In Malaysia Incentive


Type of incentiveCash Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
  • - Short films
  • - Reality TV
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend30.00
Financial cap per production-
Do I have to register/set up a company?Optional
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? No
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
  • - Minimum spend 5 (in local currency)
  • - Use Local cast & Crew
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - Non-resident film companies, actors and film crews who are in Malaysia are also exempted from the payment of income tax in respect of income derived from film activities. The project must have approval from PUSPAL for filming in Malaysia. An additional 5% rebate is available for productions that pass a Cultural Test made up of Malaysian Cultural Elements. Examples of these components include: location, language, nationality, landmarks, tradition, cultural diversity and heritage. The minimum Qualifying Malaysian Production Expenditure (QMPE) remains at MYR5 million - but the minimum QMPE for postproduction has been reduced from MYR1.5 million to MYR1 million.