Insights
Articles, news and notices
We have tracked and published every material change to the Labuan tax and substance regime since the 2019 reforms — because in this jurisdiction, being current is the whole job.
Articles
- 26 Sept 2026Beyond the Success Story
Holding property outside Labuan? The 0% may not apply
A Labuan holding company is often pitched as a 0% wrapper for property. If the property sits outside Labuan, holding it is not a Labuan business acti…
- 27 Aug 2026Labuan
What a Labuan annual review actually covers
Most Labuan entities treat the annual review as paperwork. It is the one point each year where a substance problem can still be fixed cheaply.
- 20 Aug 2026Labuan
How to choose a Labuan trust company
A Labuan entity can only be incorporated through a licensed trust company. Here is what separates a good one from a cheap one, and the questions wort…
- Jun 18Labuan tax
How to assign yourself as director via MyTax Portal: Step-by-step process
Before a Labuan entity can file its tax return, submit an e-Invoice or appoint a tax agent, someone must be registered with the Inland Revenue Board…
- Feb 4Labuan company
Employer's Obligations and Accounting Standards for Labuan Entities 101
To fulfil one of the economic substance requirements (ESR) for your Labuan entity, most business activities under the Labuan tax regulations mandate…
- Sep 30, 2025Labuan tax
A recap: Impact on Labuan entities from the landmark Judicial Reviews
In March 2025, we uploaded a circular from our Association of Labuan Trust Companies on our website. This article summarises the Labuan entities' suc…
- Sep 30, 2025Labuan FSA
Labuan Private Funds – Information
This summary of information is prepared based on the prevailing laws, guidelines issued by Labuan FSA, and our current fee schedule. All information…
- Feb 5, 2025Economic Substance Requirements
AN UPDATE! Overview of Labuan business activities that are in scope and the minimum ESR to meet under the LBATA 1990
AN UPDATE arising from the successful resolution of Judicial Review applications
- Sep 2, 2024Labuan tax
Update on Costing: Evaluating the Labuan low tax rates alongside the costs of maintaining of a Labuan company
Similar to our previous article, in 2019, the Malaysian Government implemented economic substance regulations for Labuan business entities, requiring…
- Jan 26, 2024Labuan
Labuan trust or Labuan foundation?
Trust arrangements are a familiar concept in the common law world, including in Malaysia. In the case of Labuan trusts, the law governing Labuan trus…
- Dec 31, 2023Labuan company
Accounting standards
Pursuant to the Labuan Companies Act 1990, (“LCA”) a Labuan company must keep proper accounting and other records which sufficiently explain the tran…
- Dec 31, 2023Labuan company
Change service provider
Are you already the owner of an existing Labuan company? When deciding on a corporate service provider, you will want one that is licensed* by Labuan…
- Dec 29, 2023Labuan company
Options to close a Labuan company: strike it off or winding up?
Very often, clients are also interested to know if there’s any option to close a Labuan company, in addition on how to incorporate a Labuan company.…
- Dec 29, 2023Labuan company
Recap: Quick understanding of the two corporate tax legislations in Malaysia, specifically Labuan
There are two corporate tax legislations in Malaysia, Labuan included, namely the Income Tax Act, 1967 (“ITA”) and the Labuan Business Activity Tax A…
- Dec 29, 2023Labuan company
Revisit: How to set up a Labuan company for beginners
Labuan, known as the "Borneo's Gem", is a little yet influential island situated in East Malaysia. Located on major shipping and air routes of Asia P…
- Dec 29, 2023Labuan company
Various ways of getting information on a Labuan company
We can do a basic search on a Labuan company at the Company Registry, Labuan FSA . You can start with our FREE BASIC COMPANY SEARCH services. Provide…
News
- 30 Sep 2025
A recap: impact on Labuan entities from the landmark Judicial Reviews
We posted a circular issued by our Association of Labuan Trust Companies in March 2025. This is a recap concerning Labuan entities' successful challenge of the IRB's action via judicial reviews.
- 07 Mar 2025
Successful resolution of Judicial Review applications and the outcome on ESR
The Association of Labuan Trust Companies released guidance on the judicial review cases challenging decisions by the Director General of Inland Revenue and the Ministry of Finance regarding economic substance requirements.
- 30 Dec 2023
New tax exemption on gains or profits from share disposals
Malaysia introduced an exemption allowing companies, limited liability partnerships, trusts and cooperative societies to avoid income tax on gains from disposing of shares in unlisted Malaysian-incorporated companies.
Regulatory notice archive
Every notice we have issued to Labuan entities since 2019 — beginning with Malaysia's revision of Labuan's corporate tax laws and the abolition of the RM20,000 flat rate, which started the current substance-based regime.
Notice for Labuan entities
Labuan FSA's advance notice regarding fee revision
Labuan FSA gave advance notice of a revision to its fee structure for Labuan entities.
Notice for Labuan companies
Amendments to the Labuan Companies Act 1990
Amendments to the Labuan Companies Act 1990 affecting the corporate requirements of Labuan companies.
An update on Labuan business activities
LBATA (Requirements for Labuan Business Activity) Regulations 2021 replace the 2018 Regulations
The Labuan Business Activity Tax Act (Requirements for Labuan Business Activity) Regulations 2021 replaced the Regulations 2018.
Notice for Labuan entities
Gazetted amendment excludes two Labuan business activities from the Schedule
Malaysia's gazetted amendment to the Labuan tax regulations excludes two Labuan business activities from the Schedule.
Notice for Labuan entities
Update on economic substance requirements for pure equity holding entities
An update on economic substance requirements for Labuan entities that undertake pure equity holding activities.
Notice for Labuan entities
Economic substance requirements for pure equity holding entities
An earlier update on economic substance requirements for Labuan entities undertaking pure equity holding activities.
Notice for Labuan entities
Further update on economic substance requirements
A further update on economic substance requirements for Labuan entities.
Notice for Labuan entities
Revised economic substance requirements for entities in scope
An update with revised economic substance requirements for certain Labuan entities that are in scope.
Notice for Labuan entities
Update and deadline on economic substance requirements
An update and deadline on economic substance requirements for Labuan entities.
Notice for Labuan entities
Malaysia revises Labuan's corporate tax laws and abolishes the RM20,000 flat rate
Malaysia revised Labuan's corporate tax laws and abolished the RM20,000 flat tax rate — the change that started the current substance-based regime.
The original notice documents are being migrated from our previous site. Ask us for a copy of any notice in the meantime.
Stay current
The rules move. We tell you when.
Ask to be added to our notices list and we will send regulatory updates as they are issued.