Programmes
R&D Double Deduction
Type:
Tax Deduction
Agency:
MIDA / LHDN
Target Group:
SME
Description:
Double deduction on qualifying R&D expenditure for approved research projects undertaken in Malaysia.
Sector:
All sectors (R&D)
Eligibility:
SMEs, Mid‑Tier, Large companies
Amount / Benefit:
200% deduction on eligible R&D expenditure
How to Apply:
Obtain project approval from MIDA; claim via tax return.
CIP SPARK (Cradle Fund)
Type:
Grant
Agency:
Cradle Fund
Target Group:
Micro
Description:
Pre‑commercialisation grant for tech startups and early‑stage SMEs with innovative ideas, focusing on technology‑driven solutions.
Sector:
Tech startups
Eligibility:
Micro enterprises, SMEs (startups)
Amount / Benefit:
Up to RM150,000
How to Apply:
Apply via the Cradle Fund portal.
CIP SPRINT (Cradle Fund)
Type:
Grant
Agency:
Cradle Fund
Target Group:
SME (Growth stage)
Description:
Commercialisation grant for tech startups transitioning from prototype to market, including support for go‑to‑market activities.
Sector:
Tech startups
Eligibility:
SMEs (growth stage)
Amount / Benefit:
Up to RM500,000
How to Apply:
Apply via the Cradle Fund portal.
National Spin‑Off Fund
Type:
Grant
Agency:
Ministry of Finance (MOF)
Target Group:
Research Institutions / Spin‑Offs
Description:
A grant supporting the commercialisation of R&D conducted by public universities through the creation and growth of spin‑off companies.
Sector:
University R&D commercialisation
Eligibility:
Research institutions, university spin‑off companies
Amount / Benefit:
RM10 million total allocation (Budget 2026)
How to Apply:
Apply through university technology transfer offices.
Accelerated Capital Allowance (Automation)
Type:
Tax Allowance
Agency:
LHDN / MIDA
Target Group:
SME
Description:
Accelerated capital allowance on qualifying automation expenditure, providing enhanced tax relief for investments in automation.
Sector:
Manufacturing, Services
Eligibility:
SMEs, Mid‑Tier, Large companies
Amount / Benefit:
200% capital allowance on the first RM10 million qualifying expenditure per year of assessment (2023–2027)
How to Apply:
Claim via tax return; qualifying assets must meet eligibility criteria.