P.U. (A)In force

Peraturan-Peraturan Perkhidmatan Kewangan dan Sekuriti Islam Labuan (Pindaan) 2026

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF Report an issue

Enacted: 2026
Sections: 39

Front matterCover and publication detailsOpen

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERATURAN-PERATURAN PERKHIDMATAN

KEWANGAN DAN SEKURITI ISLAM LABUAN

(PINDAAN) 2026

LABUAN ISLAMIC FINANCIAL SERVICES AND

SECURITIES (AMENDMENT) REGULATIONS 2026

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 243 2

AKTA PERKHIDMATAN KEWANGAN DAN SEKURITI ISLAM LABUAN 2010

PERATURAN-PERATURAN PERKHIDMATAN KEWANGAN DAN

SEKURITI ISLAM LABUAN (PINDAAN) 2026

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh seksyen 156 Akta Perkhidmatan Kewangan dan Sekuriti Islam Labuan 2010 [Akta 705], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan

Perkhidmatan Kewangan dan Sekuriti Islam Labuan (Pindaan) 2026.

(2)

Peraturan-Peraturan ini mula berkuat kuasa pada 1 Julai 2026.

Penggantian Jadual Ketiga

Seksyen 2

Peraturan-Peraturan Perkhidmatan Kewangan dan Sekuriti Islam Labuan 2010

[P.U. (A) 417/2010] dipinda dengan menggantikan Jadual Ketiga dengan jadual yang berikut:

“JADUAL KETIGA

[Peraturan 8]

BAYARAN FI

(1)

Bil.

(2)

Butiran

(3)

Seksyen 1

Pendaftaran prospektus

(termasuk memorandum maklumat atau dokumen tawaran lain yang berhubungan dengan dana persendirian Islam)

600 2.

Fi tahunan pendaftaran dana awam Islam 600

Seksyen 3

Penyerahan perakuan pematuhan di bawah seksyen 43 Akta

Tiada

P.U. (A) 243 3

(1)

Bil.

(2)

Butiran

(3)

Seksyen 4

Penyerahan notis perubahan maklumat di bawah subseksyen 37(3) Akta

Tiada

Seksyen 5

Fi lesen tahunan bagi—

(a)

pemegang lesen sekuriti Islam;

2,500

(b)

bank Islam Labuan—

sebagai tambahan kepada fi lesen tahunan, jika terpakai—

(i)

bagi setiap pejabat yang ditubuhkan bagi operasi bank Islam Labuan dalam Malaysia di luar Labuan;

(ii)

bagi setiap pejabat pemasaran bank Islam

Labuan yang ditubuhkan dalam Malaysia di luar Labuan;

40,000

4,500

3,500

(c)

bank pelaburan Islam Labuan—

sebagai tambahan kepada fi lesen tahunan, jika terpakai—

(i)

bagi setiap pejabat yang ditubuhkan bagi operasi bank pelaburan Islam Labuan dalam Malaysia di luar Labuan;

(ii)

bagi setiap pejabat pemasaran bank pelaburan

Islam Labuan yang ditubuhkan dalam Malaysia di luar Labuan;

35,000

4,500

3,500

P.U. (A) 243 4

(1)

Bil.

(2)

Butiran

(3)

(d)

setiap lesen yang dikeluarkan bagi menjalankan hanya perniagaan kewangan Islam Labuan tertentu sahaja bagi—

(i)

perniagaan kredit pembinaan Islam;

(ii)

perniagaan tanda kredit Islam;

(iii)

perniagaan kewangan pembangunan Islam;

(iv)

perniagaan pemajakan Islam—

atas kelulusan bagi satu transaksi dengan pemastautin atau bukan pemastautin;

atas kelulusan bagi suatu transaksi yang berikutnya dengan pemastautin atau bukan pemastautin;

(v)

perniagaan pemfaktoran Islam;

(vi)

perniagaan pembrokeran wang Islam—

yang terlibat dalam aktiviti perniagaan konvensional, tidak termasuk urus niaga dalam aset digital;

yang terlibat dalam pemudahan aset digital sebagai tambahan kepada aktiviti perniagaan konvensional;

13,000

20,000

6,000

13,000

5,000

10,000

P.U. (A) 243 5

(1)

Bil.

(2)

Butiran

(3)

(vii)

perniagaan kewangan Islam Labuan yang ditentukan oleh Lembaga dengan kelulusan

Menteri;

13,000

(e)

pengendali takaful Labuan yang menjalankan—

(i)

perniagaan takaful am atau perniagaan takaful semula am;

(ii)

perniagaan takaful keluarga atau perniagaan takaful semula keluarga;

(iii)

perniagaan takaful kaptif Labuan;

(iv)

kaptif sewa induk;

(v)

kaptif sewa subsidiari;

(vi)

kaptif sewa luaran;

25,000

4,000

1,000

(f)

pengurus takaful

Labuan termasuk pengurus takaful diurus;

8,000

(g)

pengurus pengunderaitan takaful Labuan termasuk pengurus pengunderaitan takaful diurus;

8,000

(h)

broker takaful Labuan;

(i)

mana-mana orang yang menjalankan perniagaan dengan pembentukan syarikat sel terlindung yang didaftarkan di bawah Bahagian VIIIB Akta Syarikat

Labuan 1990 [Akta 441]—

8,000

P.U. (A) 243 6

(1)

Bil.

(2)

Butiran

(3)

(i)

ke atas aset am syarikat sel terlindung yang menjalankan perniagaan takaful am atau perniagaan takaful kaptif Labuan;

(ii)

ke atas setiap sel berdaftar syarikat sel terlindung yang menjalankan perniagaan takaful am atau perniagaan takaful kaptif

Labuan;

(iii)

ke atas aset am syarikat sel terlindung yang menjalankan perniagaan dana bersama Islam;

9,500

3,000

setiap sel

1,500

(j)

kesemua entiti berlesen selain yang disebut dalam subbutiran (b) dan (c)—

sebagai tambahan kepada fi lesen tahunan bagi entiti berlesen, jika terpakai—

(i)

bagi setiap pejabat yang ditubuhkan bagi operasi entiti berlesen dalam

Malaysia di luar Labuan;

(ii)

bagi setiap pejabat pemasaran entiti berlesen yang ditubuhkan dalam Malaysia di luar Labuan

4,500

3,500 6.

Pendaftaran amanah Islam Labuan atau amanah khas Islam

Labuan di bawah seksyen 105 Akta, dibaca bersama dengan subseksyen 12(4) Akta Amanah Labuan 1996 300

P.U. (A) 243 7

(1)

Bil.

(2)

Butiran

(3)

Seksyen 7

Pendaftaran yayasan Islam Labuan di bawah seksyen 107

Akta, dibaca bersama dengan subseksyen 14(1)

Akta Yayasan Labuan 2010 300 8.

Fi tahunan bagi yayasan Islam Labuan 300 9.

Seksyen 10

Kemasukan semula nama yayasan Islam Labuan yang telah dibatalkan 200

Seksyen 11

Pendomisilan semula yayasan Islam sedia ada ke Labuan 300

Pendaftaran perkongsian terhad Islam Labuan, perkongsian labiliti terhad Islam Labuan dan perkongsian liabiliti terhad

Seksyen 12

Islam yang diiktiraf 300

Seksyen 13

Perakuan pendaftaran entiti perkongsian Islam 50

Perakuan pendaftaran notis perubahan kepada perjanjian perkongsian bagi perkongsian terhad Islam Labuan atau perkongsian liabiliti terhad Islam Labuan 50

Seksyen 14

Perakuan pendaftaran notis pertukaran nama perkongsian terhad Islam Labuan, perkongsian liabiliti terhad Islam

Seksyen 15

Labuan atau perkongsian liabiliti terhad Islam yang diiktiraf 100

Pemfailan notis pembubaran bagi perkongsian terhad

Islam Labuan

Seksyen 16

Tiada

Seksyen 17

Pemfailan permohonan bagi penukaran kepada perkongsian liabiliti terhad Islam Labuan 100

Seksyen 18

Perakuan penukaran kepada suatu perkongsian liabiliti terhad Islam Labuan 100

Pemfailan notis perubahan kepada perjanjian perkongsian

Tiada

P.U. (A) 243 8

”.

(1)

Bil.

(2)

Butiran

(3)

Seksyen 19

Perisytiharan pembubaran perkongsian liabiliti terhad

Seksyen 20

Islam Labuan oleh Lembaga 150

Pemfailan permohonan untuk memasukkan semula nama perkongsian yang telah dipotong dari—

(a)

perkongsian terhad Islam Labuan;

(b)

perkongsian liabiliti terhad Islam Labuan

300

Seksyen 21

Fi tahunan bagi perkongsian terhad Islam Labuan dan perkongsian liabiliti terhad Islam Labuan 400

Seksyen 22

Perakuan atau pengesahan daripada Lembaga yang mengesahkan apa-apa penyerahan atau pendaftaran yang dibuat dengan Lembaga di bawah Akta atau mana-mana peraturan-peraturan yang dibuat di bawah

Akta

(jika fi tidak dinyatakan dalam

Seksyen 23

Akta atau peraturan-peraturan itu)

Pendaftaran setiap sel berdaftar bagi perniagaan yang disebut dalam subsubbutiran 5(i)(iii)

600

setiap sel

Dibuat 26 Jun 2026

[LFSA.400-15/PeraturanSekuritiLabuan/Vol1/2025; MOF.BUU(S)100-1/2/10JLD6(7);

PN(PU2)685/JLD.5]

DATUK SERI AMIR HAMZAH BIN AZIZAN

Menteri Kewangan II

LABUAN ISLAMIC FINANCIAL SERVICES AND SECURITIES ACT 2010

LABUAN ISLAMIC FINANCIAL SERVICES AND SECURITIES

(AMENDMENT) REGULATIONS 2026

Opening note

Preamble

IN exercise of the powers conferred by section 156 of the Labuan Islamic Financial Services and Securities Act 2010 [Act 705], the Minister makes the following regulations: Citation and commencement 1.

(1)

These regulations may be cited as the Labuan Islamic Financial Services and Securities (Amendment) Regulations 2026.

(2)

These Regulations come into operation on 1 July 2026.

Substitution of Third Schedule 2.

The Labuan Islamic Financial Services and Securities Regulations 2010

[P.U. (A) 417/2010] are amended by substituting for the Third Schedule the following schedule:

“THIRD SCHEDULE

[Regulation 8]

PAYMENT OF FEES

(1)

(2)

Item

(3)

Fee

Seksyen 1

Registration of prospectus

(including information memorandum or other offering document relating to

Islamic private fund)

600 2.

Annual registration fee of Islamic fund 600

(1)

(2)

Item

(3)

Fee

Seksyen 3

Lodgement of a certificate of compliance under section 43

of the Act

Nil 4.

Lodgement of a notice of change of information under subsection 37(3) of the Act

Nil 5.

Annual licence fee for—

(a)

Islamic securities licensee;

2,500

(b)

Labuan Islamic bank—

in addition to annual licence fee, where applicable—

(i)

for each office established for the operation of the Labuan Islamic bank in Malaysia outside Labuan;

(ii)

for each marketing office of the Labuan Islamic bank established in Malaysia outside Labuan;

40,000

4,500

3,500

(c)

Labuan Islamic investment bank—

in addition to annual licence fee, where applicable—

(i)

for each office established for the operation of the Labuan Islamic investment bank in

Malaysia outside Labuan;

(ii)

for each marketing office of the Labuan Islamic investment bank established in Malaysia outside Labuan;

35,000

4,500

3,500

(1)

(2)

Item

(3)

Fee

(d)

each licence issued for carrying on specific

Labuan Islamic financial business only for—

(i)

Islamic building credit business;

(ii)

Islamic credit token business;

(iii)

Islamic development finance business;

(iv)

Islamic leasing business—

on approval of a single transaction with a resident or non-resident;

on approval of a subsequent transaction with a resident or non-resident;

(v)

Islamic factoring business;

(vi)

Islamic money-broking business—

engaged in conventional business activities, excluding dealings in digital assets;

engaged in digital asset facilitation in addition to conventional business activities;

13,000

20,000

6,000

13,000

5,000 10,000

(1)

(2)

Item

(3)

Fee

(vii)

Labuan

Islamic financial business as specified by the Authority with the approval of the Minister;

(e)

Labuan takaful operator carrying on—

(i)

general takaful business or general retakaful business;

(ii)

family takaful business or family retakaful business;

(iii)

Labuan captive takaful business;

(iv)

master rent-a-captive;

(v)

subsidiary rent-a-captive;

(vi)

external rent-a-captive;

(f)

Labuan takaful manager including managed takaful manager;

(g)

Labuan takaful underwriting manager including managed takaful underwriting manager;

13,000

25,000

4,000

1,000

8,000

(h)

Labuan takaful broker;

(i)

any person carrying on business by formation of protected cell company registered under Part VIIIB of

Labuan Companies Act 1990 [Act 441]—

8,000

(1)

(2)

Item

(3)

Fee

(i)

on the general assets of the protected cell company carrying on the general takaful business or Labuan captive takaful business;

(ii)

on each registered cell of the protected cell company carrying on the general takaful business or Labuan captive takaful business;

(iii)

on the general assets of the protected cell company carrying on the business of

Islamic mutual fund;

(j)

all licensed entities apart from those referred to in subitems (b) and (c)—

in addition to annual licence fee for the licensed entities, where applicable—

(i)

for each office established for the operation of the licensed entities in Malaysia outside

Labuan;

(ii)

for each marketing office of the licensed entities established in Malaysia outside Labuan 9,500

3,000

each cell

1,500

4,500

3,500

Seksyen 6

Registration of Labuan Islamic trust or Labuan Islamic special trust under section 105 of the Act, read together with subsection 12(4) of the Labuan Trusts Act 1996 300

(1)

(2)

Item

(3)

Fee

Seksyen 7

Registration of

Labuan

Islamic foundation under section 107 of the Act, read together with subsection 14(1)

of the Labuan Foundations Act 2010 300 8.

Annual fee for Labuan Islamic foundation 300 9.

Restoration of the name of a Labuan Islamic foundation which has been struck off 200

Seksyen 10

Redomicilation of an existing Islamic foundation to Labuan 300

Seksyen 11

Registration of a recognized Labuan Islamic limited partnership, Labuan Islamic limited liability partnership and Islamic limited liability partnership 300

Seksyen 12

Certificate of registration of an Islamic partnership entity 50

Seksyen 13

Certificate of registration of a notice of change to a partnership agreement of a Labuan Islamic limited partnership or a Labuan Islamic limited liability partnership 50

Seksyen 14

Certificate of registration of a notice of change to the name of a recognized Labuan Islamic limited partnership,

Seksyen 15

Labuan Islamic limited liability partnership or Islamic limited liability partnership 100

Filing of a notice of dissolution for a Labuan Islamic limited partnership

Seksyen 16

Nil

Filing of an application for conversion to a Labuan Islamic limited liability partnership 100

Seksyen 17

Certificate of conversion to a Labuan Islamic limited liability partnership 100

Seksyen 18

Filing of a notice of change to partnership agreement

Nil

”.

(1)

(2)

Item

(3)

Fee

Seksyen 19

Declaration of dissolution of a Labuan Islamic limited liability partnership by the Authority 150

Seksyen 20

Filing of an application to restore the name of a partnership which has been struck off from—

(a)

Labuan Islamic limited partnership;

(b)

Labuan Islamic limited liability partnership

300

Seksyen 21

Annual fee for Labuan Islamic limited partnership and

Seksyen 22

Labuan Islamic limited liability partnership 400

Certificate or confirmation from the Authority confirming any lodgement or registration made with the Authority under the Act or any regulations made under the Act

(where fee is not specified in the Act or regulations)

Seksyen 23

Registration for each registered cell for businesses referred to in subsubitem 5(i)(iii)

600

each cell

Made 26 June 2026

[LFSA.400-15/PeraturanSekuritiLabuan/Vol1/2025; MOF.BUU(S)100-1/2/10JLD6(7);

PN(PU2)685/JLD.5]

DATUK SERI AMIR HAMZAH BIN AZIZAN

Finance Minister II

Common questions

What is Peraturan-Peraturan Perkhidmatan Kewangan dan Sekuriti Islam Labuan (Pindaan) 2026?: Peraturan-Peraturan Perkhidmatan Kewangan dan Sekuriti Islam Labuan (Pindaan) 2026 is Malaysia P.U. (A), cited as P.U. (A) 243 2026, currently marked in force and first recorded in 2026.
Is Peraturan-Peraturan Perkhidmatan Kewangan dan Sekuriti Islam Labuan (Pindaan) 2026 still in force?: Yes — Peraturan-Peraturan Perkhidmatan Kewangan dan Sekuriti Islam Labuan (Pindaan) 2026 is currently in force.
When did Peraturan-Peraturan Perkhidmatan Kewangan dan Sekuriti Islam Labuan (Pindaan) 2026 take effect?: Peraturan-Peraturan Perkhidmatan Kewangan dan Sekuriti Islam Labuan (Pindaan) 2026 was first recorded in 2026.
How many sections does Peraturan-Peraturan Perkhidmatan Kewangan dan Sekuriti Islam Labuan (Pindaan) 2026 have?: Peraturan-Peraturan Perkhidmatan Kewangan dan Sekuriti Islam Labuan (Pindaan) 2026 contains 39 sections.
Where can I read the official version of Peraturan-Peraturan Perkhidmatan Kewangan dan Sekuriti Islam Labuan (Pindaan) 2026?: The official text of Peraturan-Peraturan Perkhidmatan Kewangan dan Sekuriti Islam Labuan (Pindaan) 2026 is published at lom.agc.gov.my.

Something wrong on this page?

If one provision's text doesn't match the official source, use Suggest a fix beside that provision — it opens an editor next to the source document. For anything else — a missing amendment, a broken link, out-of-date content, or a removal request — report it here.

Report an issue Request removal