{"id":6172,"date":"2025-11-19T15:35:26","date_gmt":"2025-11-19T07:35:26","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6172"},"modified":"2025-11-27T10:45:58","modified_gmt":"2025-11-27T02:45:58","slug":"malaysia-rnd-double-deduction","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/malaysia-rnd-double-deduction\/","title":{"rendered":"Potongan Berganda dan Potongan Tunggal R&amp;D di Malaysia"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6174\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg\" alt=\"Malaysia R&amp;D Double Deduction and Single Deduction\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-768x432.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-1536x864.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-2048x1152.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-18x10.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><b>Pengenalan<\/b><\/h2>\n<p class=\"translation-block\">Potongan berganda R&amp;D di Malaysia ialah insentif cukai di bawah Akta Cukai Pendapatan 1967 (ITA) untuk menggalakkan inovasi. Syarikat yang menjalankan aktiviti penyelidikan dan pembangunan (R&amp;D) yang layak boleh menuntut sama ada potongan tunggal atau potongan berganda bagi perbelanjaan yang diluluskan. Insentif ini mengurangkan pendapatan boleh cukai sambil menyokong pertumbuhan saintifik dan teknologi.<\/p>\n<h2><b>Jenis Potongan R&amp;D<\/b><\/h2>\n<h4><span style=\"text-decoration: underline;\"><b>Potongan Sekali \u2013 Seksyen 34(7) ITA<\/b><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Untuk perbelanjaan hasil (revenue expenditure) bagi aktiviti R&amp;D yang layak.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tidak perlu kelulusan, tetapi rekod mesti disimpan berasingan.<\/li>\n<\/ul>\n<h4><span style=\"text-decoration: underline;\"><b>Potongan Dua Kali \u2013 Seksyen 34A ITA<\/b><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Untuk aktiviti R&amp;D dalaman yang diluluskan.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tidak termasuk perbelanjaan modal seperti bangunan, tanah dan mesin.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Syarikat perintis (pioneer company) tidak layak.<\/li>\n<\/ul>\n<h4><span style=\"text-decoration: underline;\"><b>Potongan Dua Kali \u2013 Seksyen 34B ITA<\/b><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Untuk:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">Sumbangan tunai kepada institut penyelidikan yang diluluskan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">Sumbangan tunai kepada institut penyelidikan yang diluluskan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">Bayaran kepada syarikat R&amp;D atau kontrak R&amp;D<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tidak termasuk perbelanjaan modal.<\/li>\n<\/ul>\n<h2><b>Perbelanjaan R&amp;D yang Layak<\/b><\/h2>\n<h4><b>1. Bahan Mentah<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Digunakan terus dalam R&amp;D<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tidak termasuk aset tetap<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acuan\/dies hayat &lt;1 tahun layak<\/span><\/li>\n<\/ul>\n<h4><b>3. Tenaga Kerja:<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Hanya gaji asas pekerja R&amp;D layak<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perlu agihan jika separuh masa<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EPF, SOCSO, bonus, perubatan tidak layak.<\/span><\/li>\n<\/ul>\n<h4><b>3. Perkhidmatan Teknikal<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Konsultansi, analisis, ujian<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Bayaran luar negara &gt;30% \u2192 tidak layak potongan dua kali tetapi boleh tuntut potongan sekali.<\/li>\n<\/ul>\n<h4><b>4. Kos Perjalanan<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lawatan ke stesen R&amp;D, pameran, mesyuarat vendor<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Elaun harian RM400 maksimum<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kursus\/seminar berkaitan R&amp;D boleh dituntut.<\/span><\/li>\n<\/ul>\n<h4><b>5. Kos Pengangkutan<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mengangkut bahan R&amp;D layak<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mesti diagih mengikut kuantiti<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tidak termasuk aset tetap, pos pejabat.<\/span><\/li>\n<\/ul>\n<h4><b>6. Kos Penyelenggaraan<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kenderaan, mesin, bangunan untuk R&amp;D<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tidak termasuk naik taraf modal dan penggunaan bukan R&amp;D.<\/span><\/li>\n<\/ul>\n<h4><b>7. Sewa<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kenderaan, mesin, bangunan untuk R&amp;D<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perlu agihan jika berkongsi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sewa untuk pentadbiran atau pengeluaran tidak layak<\/span><\/li>\n<\/ul>\n<h4><b>8. Perbelanjaan Lain<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Utiliti, kurier, alat tulis, kos makmal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buku, majalah, insurans, cukai tidak layak.<\/span><\/li>\n<\/ul>\n<h2><b>Rawatan Cukai<\/b><\/h2>\n<p class=\"translation-block\">Menurut Public Ruling 10\/2021:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Jika dikapitalisasi dalam Kunci Kira-kira \u2192 tolak dua kali jumlah yang layak dalam pengiraan cukai.<\/li>\n<li aria-level=\"1\">Jika dikapitalkan dalam Penyata Imbangan \u2192 tolak dua kali perbelanjaan yang layak dalam pengiraan cukai.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Syarikat perintis hanya boleh tuntut perbelanjaan hasil langsung (Seksyen 34A(4) ITA).<\/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 sekali \u2192 Seksyen 34(7), perbelanjaan hasil.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Potongan dua kali \u2192 Seksyen 34A (dalaman, diluluskan), Seksyen 34B (sumbangan\/ perkhidmatan).<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tidak termasuk perbelanjaan modal.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rekod mesti disimpan berasingan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perbelanjaan R&amp;D luar negara maksimum 30%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Syarikat perintis ada sekatan.<\/span><\/li>\n<\/ul>\n<h2><b>Soalan Lazim<\/b><\/h2>\n<p><b>Q1: Apa beza utama antara potongan sekali dan potongan dua kali?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Potongan sekali untuk perbelanjaan hasil tanpa kelulusan; potongan dua kali perlukan kelulusan dan beri manfaat cukai lebih besar.<\/span><\/p>\n<p><b>Q2: Bolehkah syarikat perintis tuntut potongan dua kali?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Tidak. Mereka hanya boleh tuntut perbelanjaan hasil langsung di bawah Seksyen 34A(4).<\/span><\/p>\n<p><b>Q3: Adakah perbelanjaan modal layak?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Tidak. Tanah, bangunan, mesin dan struktur kekal tidak layak.<\/span><\/p>\n<p><b>Q4: Adakah perkhidmatan R&amp;D luar negara layak?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Ya, jika \u226430% daripada jumlah kos R&amp;D. Jika lebih, hanya layak potongan sekali.<\/span><\/p>\n<p><b>Q5: Rekod apa perlu disimpan syarikat?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Setiap aktiviti R&amp;D mesti ada akaun berasingan, sama ada diluluskan atau tidak.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>Untuk maklumat lanjut, anda boleh rujuk pautan di bawah:<\/p>\n<ul>\n<li><a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfam\/PR_10_2021.pdf\">LHDN \u2013 R&amp;D Public Ruling 10\/2021<\/a><\/li>\n<li><a href=\"https:\/\/www.mof.gov.my\/ms\/\">MOF Malaysia \u2013 Tax Incentives<\/a><\/li>\n<\/ul>\n<hr \/>\n<p>&nbsp;<\/p>\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 Malaysia R&amp;D double deduction is a tax incentive provided under the Income Tax Act 1967 (ITA) to encourage innovation. Companies conducting qualifying research and development (R&amp;D) activities may claim either a single deduction or a double deduction for approved expenditures. These incentives reduce taxable income while supporting scientific and technological growth. Types of R&amp;D [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6174,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia R&amp;D Double Deduction and Single Deduction - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn Malaysia R&amp;D double deduction and single deduction under Income Tax Act 1967. Find out eligible expenses, criteria, and tax treatment.\" \/>\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\/malaysia-rnd-double-deduction\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia R&amp;D Double Deduction and Single Deduction - ANC Group\" \/>\n<meta property=\"og:description\" content=\"Learn Malaysia R&amp;D double deduction and single deduction under Income Tax Act 1967. Find out eligible expenses, criteria, and tax treatment.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/ms\/malaysia-rnd-double-deduction\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-19T07:35:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-27T02:45:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1440\" \/>\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=\"4 minit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-rnd-double-deduction\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-rnd-double-deduction\\\/\"},\"author\":{\"name\":\"songliew\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\"},\"headline\":\"Malaysia R&#038;D Double Deduction and Single Deduction\",\"datePublished\":\"2025-11-19T07:35:26+00:00\",\"dateModified\":\"2025-11-27T02:45:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-rnd-double-deduction\\\/\"},\"wordCount\":737,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-rnd-double-deduction\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg\",\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"ms-MY\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-rnd-double-deduction\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-rnd-double-deduction\\\/\",\"name\":\"Malaysia R&D Double Deduction and Single Deduction - ANC Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-rnd-double-deduction\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-rnd-double-deduction\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg\",\"datePublished\":\"2025-11-19T07:35:26+00:00\",\"dateModified\":\"2025-11-27T02:45:58+00:00\",\"description\":\"Learn Malaysia R&D double deduction and single deduction under Income Tax Act 1967. Find out eligible expenses, criteria, and tax treatment.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-rnd-double-deduction\\\/#breadcrumb\"},\"inLanguage\":\"ms-MY\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/malaysia-rnd-double-deduction\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-rnd-double-deduction\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg\",\"width\":2560,\"height\":1440,\"caption\":\"Malaysia R&D Double Deduction and Single Deduction\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-rnd-double-deduction\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ancgroup.biz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Malaysia R&#038;D Double Deduction and Single Deduction\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"name\":\"ANC Group\",\"description\":\"Empower Business, Accelerate Forward\",\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ancgroup.biz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ms-MY\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\",\"name\":\"ANC Group\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"width\":1646,\"height\":949,\"caption\":\"ANC Group\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\",\"name\":\"songliew\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"caption\":\"songliew\"},\"url\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/author\\\/songliew\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Malaysia R&D Double Deduction and Single Deduction - ANC Group","description":"Learn Malaysia R&D double deduction and single deduction under Income Tax Act 1967. Find out eligible expenses, criteria, and tax treatment.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ancgroup.biz\/ms\/malaysia-rnd-double-deduction\/","og_locale":"ms_MY","og_type":"article","og_title":"Malaysia R&D Double Deduction and Single Deduction - ANC Group","og_description":"Learn Malaysia R&D double deduction and single deduction under Income Tax Act 1967. Find out eligible expenses, criteria, and tax treatment.","og_url":"https:\/\/ancgroup.biz\/ms\/malaysia-rnd-double-deduction\/","og_site_name":"ANC Group","article_published_time":"2025-11-19T07:35:26+00:00","article_modified_time":"2025-11-27T02:45:58+00:00","og_image":[{"width":2560,"height":1440,"url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg","type":"image\/jpeg"}],"author":"songliew","twitter_card":"summary_large_image","twitter_misc":{"Written by":"songliew","Est. reading time":"4 minit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ancgroup.biz\/malaysia-rnd-double-deduction\/#article","isPartOf":{"@id":"https:\/\/ancgroup.biz\/malaysia-rnd-double-deduction\/"},"author":{"name":"songliew","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66"},"headline":"Malaysia R&#038;D Double Deduction and Single Deduction","datePublished":"2025-11-19T07:35:26+00:00","dateModified":"2025-11-27T02:45:58+00:00","mainEntityOfPage":{"@id":"https:\/\/ancgroup.biz\/malaysia-rnd-double-deduction\/"},"wordCount":737,"publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"image":{"@id":"https:\/\/ancgroup.biz\/malaysia-rnd-double-deduction\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg","articleSection":["Income Tax"],"inLanguage":"ms-MY"},{"@type":"WebPage","@id":"https:\/\/ancgroup.biz\/malaysia-rnd-double-deduction\/","url":"https:\/\/ancgroup.biz\/malaysia-rnd-double-deduction\/","name":"Malaysia R&D Double Deduction and Single Deduction - ANC Group","isPartOf":{"@id":"https:\/\/ancgroup.biz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ancgroup.biz\/malaysia-rnd-double-deduction\/#primaryimage"},"image":{"@id":"https:\/\/ancgroup.biz\/malaysia-rnd-double-deduction\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg","datePublished":"2025-11-19T07:35:26+00:00","dateModified":"2025-11-27T02:45:58+00:00","description":"Learn Malaysia R&D double deduction and single deduction under Income Tax Act 1967. Find out eligible expenses, criteria, and tax treatment.","breadcrumb":{"@id":"https:\/\/ancgroup.biz\/malaysia-rnd-double-deduction\/#breadcrumb"},"inLanguage":"ms-MY","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ancgroup.biz\/malaysia-rnd-double-deduction\/"]}]},{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/ancgroup.biz\/malaysia-rnd-double-deduction\/#primaryimage","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/businessmen-businesswomen-meeting-brainstorming-ideas-scaled.jpg","width":2560,"height":1440,"caption":"Malaysia R&D Double Deduction and Single Deduction"},{"@type":"BreadcrumbList","@id":"https:\/\/ancgroup.biz\/malaysia-rnd-double-deduction\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ancgroup.biz\/"},{"@type":"ListItem","position":2,"name":"Malaysia R&#038;D Double Deduction and Single Deduction"}]},{"@type":"WebSite","@id":"https:\/\/ancgroup.biz\/#website","url":"https:\/\/ancgroup.biz\/","name":"ANC Group","description":"Empower Business, Accelerate Forward","publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ancgroup.biz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ms-MY"},{"@type":"Organization","@id":"https:\/\/ancgroup.biz\/#organization","name":"ANC Group","url":"https:\/\/ancgroup.biz\/","logo":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","width":1646,"height":949,"caption":"ANC Group"},"image":{"@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66","name":"songliew","image":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","caption":"songliew"},"url":"https:\/\/ancgroup.biz\/ms\/author\/songliew\/"}]}},"_links":{"self":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/6172","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/comments?post=6172"}],"version-history":[{"count":6,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/6172\/revisions"}],"predecessor-version":[{"id":7004,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/posts\/6172\/revisions\/7004"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/media\/6174"}],"wp:attachment":[{"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/media?parent=6172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/categories?post=6172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ancgroup.biz\/ms\/wp-json\/wp\/v2\/tags?post=6172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}