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Labuan Business, Taxation and Offshore Information

Labuan is centrally located in Southeast Asia

Labuan, a federal territory of Malaysia, lies in the heart of the ASEAN region. The island has an area of 92 km2 and a population of just under 100,000 (2019 estimate). It is mostly flat, has a good harbour and an airport served by Malaysia Airlines and others. Ethnically, Labuan has a mixed Asian population. Bahasa Malaysia (also known as Malay) is the official language and is English is widely used. The climate is tropical and there are extended monsoon periods.

Labuan FSA runs the offshore sector . . . .

The Malaysian government sees Labuan's future in terms of its financial sector, and in 1990 created the Labuan Offshore Financial Services Agency. It is now known as the Labuan FSA, as ‘offshore' was dropped from the title along with a batch of 'offshore' laws. Labuanese companies can make use of Malaysia's extensive double tax treaty network, and as a result the island has become a preferred conduit for foreign direct investment to a number of ASEAN countries. A stock exchange was established in 2000, aiming particularly at the listing of Islamic financial debt issues, and has had considerable successes. More »


Labuan Knowledge Base

Labuan: Country and Foreign Investment
A quick overview of Labuan - its history, geography, and business advantages.
Labuan Executive Summary »
Labuan Geography »
Labuan Population, Language and Culture »
Labuan Government »
Labuan Economy and Currency »
Labuan Entry and Residence »
Labuan Business Environment »

Labuan: Types of Company
A look at various types of company in Labuan, providing options to suit different business needs.
Labuan Company Introduction »
Labuan Private Company Limited by Shares »
Labuan Company Limited by Guarantee »
Labuan Public Company Limited by Shares »
Labuan Foreign Company »
Labuan Branch of a Foreign Company »
Labuan Offshore Company »
Labuan Offshore Limited Partnership »
Labuan Trusts »

Labuan: Offshore Business Sectors
The key sectors of Labuan's offshore economy.
Labuan Offshore Business Introduction »
Labuan Banking »
Labuan Trust Management »
Labuan Insurance »
Labuan Investment Fund Management »
Labuan Financial Exchange »

Labuan: E-Commerce
A description of how e-commerce operations are enabled in Labuan, and how the offshore tax regime can best be utilised for e-commerce.
Labuan E-Commerce Introduction »
Labuan Offshore Activities »

Labuan: Offshore Legal and Tax Regimes
This section looks at available offshore operations in Labuan and the criterion required for obtaining offshore tax status.
Labuan Offshore Introduction »
Labuan Forms of Offshore Operations »
Labuan Tax Treatment of Offshore Operations »
Malaysian External Investment »
Labuan Offshore Tax Treatment of Foreign Employees »
Labuan Offshore Operations »
Labuan Employment and Residence »

Labuan: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in Labuan.
Labuan Table of Statutes »
Labuan Trust Law »
Labuan Banking Law »
Labuan Anti-Money Laundering Legislation »
Labuan Insurance Law »

Labuan: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Labuan.
Labuan Corporate Tax Introduction »
Labuan Scope of Income Tax »
Labuan Income Tax Rates »
Labuan Development Tax »
Labuan Calculation of Taxable Base »
Labuan Filing Requirements and Payment of Tax »
Labuan Real Property Gains Tax »
Labuan Withholding Tax »

Labuan: Personal Taxation
An overview of applicable taxes for individuals in Labuan.
Labuan Personal Tax Introduction »
Labuan Residence and Liability for Taxation »
Labuan Income Tax »
Labuan Social Security Taxes »
Labuan Individual Offshore Taxation Privileges »

Labuan: Double Tax Treaties
Treaties and international agreements that Labuan has in place, to mitigate the effects of double taxation.
Labuan Tax Treaty Introduction »
Labuan Table of Treaty Rates »
Labuan Other International Agreements »

Labuan: Related Information
Other useful information pertinent to Labuan.
Map of Labuan »