LIST OF LABUAN BUSINESS ACTIVITIES
Listed activities under P.U. (A) 423-2021
No
Labuan entity carrying on a Labuan Non-Trading Activity
Minimum number of full time employees (FTE) in Labuan
Minimum amount of annual operating expenditure (OPEX) in Labuan (RM)
1
Labuan entity that undertakes investment holding activities other than pure equity holding activities (non-pure equity holdings)
Business Activities
a. Companies that hold a variety of assets and earn different type of income- e.g. interest, rents and royalties;
b. Receive non-dividend income from the holding of investments such as bonds, sukuk, debts, instruments, properties, securities and etc.
1
2
Labuan entity that undertakes pure equity holding activities
Business Activities
Receiving interest income arising from:-
a) Placement of dividend monies; or
b) Proceeds from disposal of shares
Companies that hold:-
a) Equity participants; and
b) Earn only dividends & capital gain
Exempted under the Labuan Business Activity Tax (Exemption) Order 2020 [P.U. (A) 177/2020]