{"id":6128,"date":"2025-11-24T16:22:29","date_gmt":"2025-11-24T08:22:29","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6128"},"modified":"2025-11-24T16:22:29","modified_gmt":"2025-11-24T08:22:29","slug":"research-and-development-incentives-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/research-and-development-incentives-malaysia\/","title":{"rendered":"Insentif Penyelidikan &amp; Pembangunan Malaysia: Potongan R&amp;D"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-team-coworkers-working-project-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6135\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-team-coworkers-working-project-scaled.jpg\" alt=\"\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-team-coworkers-working-project-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-team-coworkers-working-project-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-team-coworkers-working-project-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-team-coworkers-working-project-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-team-coworkers-working-project-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h2>\n<h2><b>Pengenalan<\/b><\/h2>\n<p class=\"translation-block\">Insentif Penyelidikan dan Pembangunan Malaysia menggalakkan syarikat melabur dalam inovasi. Di bawah Akta Cukai Pendapatan 1967, syarikat boleh menuntut potongan tunggal atau berganda untuk perbelanjaan R&amp;D yang layak, mengurangkan kos cukai sambil meningkatkan daya saing teknologi.<\/p>\n<h2><b>Jenis Insentif R&amp;D<\/b><\/h2>\n<h4><span style=\"text-decoration: underline;\"><b>Potongan Tunggal \u2013 Subseksyen 34(7) ITA<\/b><\/span><\/h4>\n<p class=\"translation-block\">Potongan tunggal diberikan untuk perbelanjaan R&amp;D bukan modal yang ditanggung terus oleh perniagaan.<\/p>\n<h4><span style=\"text-decoration: underline;\"><b>Potongan Berganda \u2013 Seksyen 34A ITA<\/b><\/span><\/h4>\n<p class=\"translation-block\">Perbelanjaan R&amp;D dalaman (bukan modal) yang diluluskan oleh Ketua Pengarah Hasil Dalam Negeri (DGIR) layak mendapat potongan berganda.<\/p>\n<h4><span style=\"text-decoration: underline;\"><b>Potongan Berganda \u2013 Seksyen 34B ITA<\/b><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Diberikan untuk:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Sumbangan tunai kepada institut penyelidikan yang diluluskan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Bayaran perkhidmatan kepada institut atau syarikat penyelidikan yang diluluskan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Insentif R&amp;D Malaysia: Elaun Bangunan Industri &amp; Elaun Modal<\/li>\n<\/ul>\n<h2><b>Kriteria Kelayakan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Untuk menuntut insentif R&amp;D, syarikat mesti:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Menjadi pemastautin cukai Malaysia<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Menjalankan perniagaan di Malaysia<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Menjalankan aktiviti R&amp;D yang layak berkaitan dengan perniagaannya<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Melaksanakan R&amp;D secara dalaman atau mengupah institut\/syarikat yang diluluskan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Mendapat kelulusan DGIR untuk tuntutan Seksyen 34A<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Menggunakan perkhidmatan badan penyelidikan yang diluluskan oleh Menteri berkaitan untuk Seksyen 34B<\/li>\n<\/ul>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Potongan tunggal: Seksyen 34(7) ITA untuk perbelanjaan R&amp;D<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Potongan berganda: Seksyen 34A untuk R&amp;D dalaman (perlu kelulusan DGIR)<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Potongan berganda: Seksyen 34B untuk sumbangan atau perkhidmatan R&amp;D<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Hanya syarikat pemastautin cukai Malaysia layak menuntut<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Potongan hanya untuk perbelanjaan bukan modal<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\n<p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p>\n<p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p>\n<p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p>\n<p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Research and Development Incentives Malaysia encourage businesses to invest in innovation. Under the Income Tax Act 1967, companies may claim single or double deductions for qualifying R&amp;D expenditure, helping to reduce tax costs while driving technological growth and competitiveness. Types of R&amp;D Incentives Single Deduction \u2013 Subsection 34(7) ITA A single deduction is allowed [&hellip;]<\/p>","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6128","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Research and Development Incentives Malaysia: R&amp;D Tax Deductions - ANC Group<\/title>\n<meta name=\"description\" content=\"Discover Research and Development Incentives in Malaysia. Learn how businesses can claim single or double deductions for approved R&amp;D expenditure.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/ms\/research-and-development-incentives-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Research and Development Incentives Malaysia: R&amp;D Tax Deductions - ANC Group\" \/>\n<meta property=\"og:description\" content=\"Discover Research and Development Incentives in Malaysia. Learn how businesses can claim single or double deductions for approved R&amp;D expenditure.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/ms\/research-and-development-incentives-malaysia\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-24T08:22:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/young-team-coworkers-working-project-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"songliew\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"songliew\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/research-and-development-incentives-malaysia\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/research-and-development-incentives-malaysia\\\/\"},\"author\":{\"name\":\"songliew\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\"},\"headline\":\"Research and Development Incentives Malaysia: R&#038;D Tax Deductions\",\"datePublished\":\"2025-11-24T08:22:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/research-and-development-incentives-malaysia\\\/\"},\"wordCount\":416,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/research-and-development-incentives-malaysia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/young-team-coworkers-working-project-scaled.jpg\",\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"ms-MY\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/research-and-development-incentives-malaysia\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/research-and-development-incentives-malaysia\\\/\",\"name\":\"Research and Development Incentives Malaysia: R&D Tax Deductions - ANC Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/research-and-development-incentives-malaysia\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/research-and-development-incentives-malaysia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/young-team-coworkers-working-project-scaled.jpg\",\"datePublished\":\"2025-11-24T08:22:29+00:00\",\"description\":\"Discover Research and Development Incentives in Malaysia. 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