{"id":7748,"date":"2026-03-30T15:26:23","date_gmt":"2026-03-30T07:26:23","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=7748"},"modified":"2026-03-30T15:26:23","modified_gmt":"2026-03-30T07:26:23","slug":"labuan-business-activity-tax-guide","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/labuan-business-activity-tax-guide\/","title":{"rendered":"Aktiviti Perniagaan Labuan: Panduan Lengkap Perdagangan vs Bukan Perdagangan"},"content":{"rendered":"<p><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/beautiful-aerial-shot-coast-sea-with-green-leaves-cloudy-amazing-sky-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-7749\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/beautiful-aerial-shot-coast-sea-with-green-leaves-cloudy-amazing-sky-scaled.jpg\" alt=\"\" width=\"2960\" height=\"1664\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/beautiful-aerial-shot-coast-sea-with-green-leaves-cloudy-amazing-sky-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/beautiful-aerial-shot-coast-sea-with-green-leaves-cloudy-amazing-sky-768x432.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/beautiful-aerial-shot-coast-sea-with-green-leaves-cloudy-amazing-sky-1536x863.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/beautiful-aerial-shot-coast-sea-with-green-leaves-cloudy-amazing-sky-2048x1151.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/beautiful-aerial-shot-coast-sea-with-green-leaves-cloudy-amazing-sky-18x10.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p class=\"translation-block\">Untuk memahami landskap percukaian di Malaysia, adalah penting untuk mengetahui apa itu Aktiviti Perniagaan Labuan. Di bawah Akta Cukai Aktiviti Perniagaan Labuan 1990 (LBATA), entiti di Labuan boleh menikmati kadar cukai yang sangat menarik. Namun, manfaat ini tertakluk kepada pematuhan syarat peraturan dan operasi tertentu.<\/p>\n<h3><b>Poin Utama<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Dua Kategori: Aktiviti perdagangan dan bukan perdagangan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kadar Cukai: Perdagangan 3%, bukan perdagangan 0%<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Keperluan Substans: Perlu memenuhi syarat pekerja dan perbelanjaan tempatan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kadar Penalti: Gagal memenuhi syarat akan dikenakan cukai 24%<\/li>\n<\/ul>\n<h2><b>Apa itu Aktiviti Perniagaan Labuan?<\/b><\/h2>\n<p class=\"translation-block\">Aktiviti Perniagaan Labuan merujuk kepada operasi komersial yang dijalankan di, dari, atau melalui Wilayah Persekutuan Labuan. Entiti mesti berdaftar di bawah undang-undang Labuan dan mempunyai lesen sah.<\/p>\n<p><span style=\"font-weight: 400;\">Aktiviti ini dibahagikan kepada Aktiviti perdagangan dan Aktiviti pegangan pelaburan (bukan perdagangan)<\/span><\/p>\n<h2><b>Aktiviti Perdagangan Labuan: Kadar &amp; Peraturan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Aktiviti perdagangan merangkumi Perbankan, Insurans, Perkapalan dan Perkhidmatan pengurusan dan pentadbiran.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Jika memenuhi keperluan substans, cukai dikenakan pada kadar 3% daripada keuntungan bersih diaudit.<\/span><\/p>\n<h3><b>Keperluan Substans Ekonomi<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Untuk mendapatkan kadar 3%, anda mesti memenuhi kriteria minimum tempatan:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pekerja sepenuh masa: Minimum pekerja di Labuan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perbelanjaan operasi: Minimum perbelanjaan tempatan tahunan<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Contoh: Pengurus dana Labuan perlu sekurang-kurangnya 2 pekerja dan RM100,000 perbelanjaan tahunan.<\/span><\/p>\n<h2><b>Aktiviti Bukan Perdagangan Labuan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Merujuk kepada aktiviti pegangan pelaburan seperti saham, pinjaman dan hartanah.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kadar cukai adalah 0% jika memenuhi syarat.<\/span><\/p>\n<h3><b>Keperluan Substans<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Pegangan Ekuiti Tulen:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pegangan Saham Tulen: Hanya memegang saham untuk dividen memerlukan perbelanjaan tempatan sebanyak RM20,000 (tiada pekerja diperlukan).<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Bukan Pegangan Saham Tulen: Memegang harta lain memerlukan 1 pekerja dan perbelanjaan tempatan sebanyak RM20,000.<\/li>\n<\/ul>\n<h2><b>Gabungan Perdagangan &amp; Bukan Perdagangan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Jika kedua-dua aktiviti dijalankan, keseluruhan operasi dianggap sebagai aktiviti perdagangan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam senario ini, entiti anda mesti mengenal pasti Aktiviti Menjana Pendapatan Teras (CIGA). Peraturan substantif untuk bahagian bukan perdagangan anda akan secara automatik mengikuti peraturan bahagian perdagangan CIGA utama anda.<\/span><\/p>\n<h2><b>Soalan Lazim (FAQ)<\/b><\/h2>\n<h3><b>S: Apa berlaku jika gagal penuhi substans?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">J: Jika anda tidak mengambil pekerja secukupnya atau tidak membelanjakan cukup di dalam negara, keuntungan boleh dikenakan cukai pada kadar 24%.<\/span><\/p>\n<h3><b>S: Adakah royalti IP termasuk?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">J: Tidak. Pendapatan IP tidak layak untuk kadar 3% atau 0%.<\/span><\/p>\n<h3><b>S: Boleh pegang hartanah luar Labuan?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">J: Pendapatan sewaan luar negara tertakluk kepada Akta Cukai Pendapatan 1967.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>Versi PDF Penuh: <a href=\"https:\/\/ancgroup.biz\/ms\/guidlines-labuan-trading-activity-and-labuan-non-trading-activity\/\">Guidelines Labuan Trading Activity and Labuan Non-Trading Activity<\/a><\/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>&nbsp; Navigating the tax landscape in Malaysia requires a clear understanding of what constitutes a Labuan Business Activity. Under the Labuan Business Activity Tax Act 1990 (LBATA), entities operating in Labuan can enjoy highly attractive preferential tax rates. However, these benefits are strictly tied to meeting specific regulatory and operational criteria. Key Takeaways Two Categories: [&hellip;]<\/p>","protected":false},"author":5,"featured_media":7749,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-7748","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>Labuan Business Activity: Trading vs Non-Trading Guide<\/title>\n<meta name=\"description\" content=\"Understand the tax rates and substance rules for your Labuan Business Activity. Learn how to qualify for 3% or 0% tax rates in Malaysia.\" \/>\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\/labuan-business-activity-tax-guide\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Labuan Business Activity: Trading vs Non-Trading Guide\" \/>\n<meta property=\"og:description\" content=\"Understand the tax rates and substance rules for your Labuan Business Activity. 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