Global Incentives for Trading (GIFT) - InvestKL

Global Incentives for Trading (GIFT) The Global Incentives for Trading (GIFT) programme enables qualified global commodity traders to enjoy a globally competitive 3% annual corporate tax rate as they take advantage of Malaysia’s expertise and leadership in resource production, processing and distribution. Originally introduced for petroleum and related products, liquefied natural gas (LNG), carbon credits and minerals, the GIFT programme was extended to include other commodities such as agriculture products, refined raw materials, base minerals and chemicals.