PERINTAH CUKAI AKTIVITI PERNIAGAAN LABUAN (PENGECUALIAN) 2026

Dalam Perintah ini, “aktiviti yang layak” ertinya aktiviti perdagangan Labuan berhubung dengan kewangan Islam bagi sektor yang dipromosikan sebagaimana yang dinyatakan dalam ruang (3) Jadual.

JADUAL

(1)

Bil.

(2)

Entiti Labuan

(3)

Aktiviti yang layak 1.

Penanggung insurans

Labuan, penanggung insurans semula Labuan, pengendali takaful

Labuan atau pengendali takaful semula Labuan

Menjalankan perniagaan takaful dan takaful semula berhubung dengan perniagaan takaful keluarga atau perniagaan takaful am yang berdasarkan prinsip

Syariah dan penggunaan penyelesaian digital dalam—

2.

Penanggung insurans kaptif Labuan atau penanggung takaful kaptif Labuan

Menjalankan perniagaan takaful dan takaful semula yang berdasarkan prinsip

Syariah dan penggunaan penyelesaian digital bagi peserta takaful yang merupakan syarikat berkaitan, perbadanan sekutu atau yang diluluskan oleh Lembaga Perkhidmatan Kewangan

Labuan dalam—

3.

Pengurus pengunderaitan Labuan atau pengurus pengunderaitan takaful

Labuan

Menyediakan perkhidmatan pengunderaitan termasuk pentadbiran berkaitan dengan perniagaan takaful

Labuan yang

P.U. (A) 34 5

(1)

Bil.

(2)

Entiti Labuan

(3)

Aktiviti yang layak berdasarkan prinsip

Syariah dan penggunaan penyelesaian digital

4.

Pengurus insurans

Labuan atau pengurus takaful Labuan

Menyediakan perkhidmatan pengurusan atau pentadbiran berhubung dengan perniagaan takaful

Labuan yang berdasarkan prinsip

Syariah dan penggunaan penyelesaian digital

5.

Broker insurans

Labuan atau broker takaful Labuan

Menyediakan perkhidmatan yang berdasarkan prinsip

Syariah dan penggunaan penyelesaian digital untuk—

(a)

mengaturkan perniagaan takaful

Labuan bagi pihak bakal pemunya polisi atau pemunya polisi sedia ada;

(b)

mengaturkan perniagaan takaful semula

Labuan bagi pihak mana-mana pengendali takaful yang mahukan takaful semula; atau

(c)

menganalisis hal keadaan kewangan seorang lain dan menyediakan suatu rancangan untuk memenuhi keperluan dan objektif kewangan orang lain itu

P.U. (A) 34 6

Dibuat 16 Januari 2026

[MOF.TAX(S)700-2/7/1289Jld.3(16); LHDN.AY.A 600-12/1/7(29)-386; PN(PU2)491/JLD.5]

DATUK SERI AMIR HAMZAH BIN AZIZAN

Menteri Kewangan II

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 26(2) Akta Cukai Aktiviti

Perniagaan Labuan 1990]

P.U. (A) 34 7

LABUAN BUSINESS ACTIVITY TAX ACT 1990

LABUAN BUSINESS ACTIVITY TAX (EXEMPTION) ORDER 2026

IN exercise of the powers conferred by subsection 26(1)

of the

Labuan Business Activity Tax Act 1990 [Act 445], the Minister makes the following order:

Citation and commencement 1.

(1)

This order may be cited as the Labuan Business Activity Tax

(Exemption) Order 2026.

(2)

This Order shall have effect from the year of assessment 2025

until the year of assessment 2028.

Interpretation 2.

In this Order, “qualifying activity” means a Labuan trading activity in relation to

Islamic finance for the promoted sectors as specified in column (3) of the Schedule.

Exemption 3.

(1)

The Minister exempts a Labuan entity specified in column (2)

of the Schedule, in the basis period for a year of assessment, from the payment of tax in respect of any of its income derived from a qualifying activity.

(2)

Nothing in subparagraph (1) shall absolve or be deemed to have absolved the Labuan entity from complying with any requirement to submit any return or statement of bank accounts or to furnish any other information under the Act.

Separate source and account 4.

(1)

Where a Labuan entity carries on a qualifying activity, and activity or business other than the qualifying activity, each of such activity or business shall be treated as a separate and distinct source of activity or business for the Labuan entity.

P.U. (A) 34 8

(2)

The

Labuan entity which is granted an exemption under subparagraph 3(1) shall maintain a separate account for the income derived from each activity or business referred to in subparagraph (1).

P.U. (A) 34 9

(1)

No.

(2)

Labuan entity

(3)

Qualifying activity

1.

Labuan insurer, Labuan reinsurer,

Labuan takaful operator or Labuan retakaful operator

Undertaking the takaful and retakaful businesses in relation to the family takaful business or general takaful business that are based on Syariah principles and utilisation of digital solutions in—

2.

Labuan captive insurer or Labuan captive takaful

Undertaking the takaful and retakaful businesses that are based on Syariah principles and utilisation of digital solutions for takaful participants which are related companies, associate corporation or as approved by the Labuan Financial

Services Authority in—

3.

Labuan underwriting manager or

Labuan takaful underwriting manager

Providing underwriting services including administration related to the Labuan takaful business that are based on Syariah principles and utilisation of digital solutions

P.U. (A) 34 10

(1)

No.

(2)

Labuan entity

(3)

Qualifying activity

4.

Labuan insurance manager or Labuan takaful manager

Providing management or administrative services related to the Labuan takaful business that are based on Syariah principles and utilisation of digital solutions

5.

Labuan insurance broker or Labuan takaful broker

Providing services that are based on Syariah principles and utilisation of digital solutions for—

Labuan retakaful business on behalf of any takaful operator seeking retakaful; or

P.U. (A) 34 11

Made 16 January 2026

[MOF.TAX(S)700-2/7/1289Jld.3(16); LHDN.AY.A 600-12/1/7(29)-386; PN(PU2)491/JLD.5]

DATUK SERI AMIR HAMZAH BIN AZIZAN

Finance Minister II

[To be laid before the Dewan Rakyat pursuant to subsection 26(2) of the Labuan Business

Activity Tax Act 1990]