Malaysia has introduced the “Income Tax (Deduction for Expenditure in relation to Environmental Preservation, Social and Governance) Rules 2025” on June 23, 2025. The rules seeks to provides for an incentive system whereby a portion of the income tax may be deducted for companies that engage in ESG reporting. The rules will be in effect during fiscal year 2024 to year 2027.
Malaysia Introduces Tax Deduction Incentive for Companies Engaging in ESG Reporting
