The following exemptions apply for individuals only:
Tax is collected by the Purchaser withholding and remitting 2% of the purchase value at the point of purchase.
PATENTS AND TRADEMARKS
For Small and Medium sized Enterprises (SME), from YA2010 to YA2014, expenses incurred in registering patents and trademarks in Malaysia are allowed as a deduction for tax purposes.
GREEN BUILDING INDEX (GBI)
From 24 October 2009 to 31 December 2014, building owners can claim capital expenditure incurred in upgrading their buildings to meet and obtain the GBI certificate.
Additionally, buyers of property with the GBI certificate, purchased from developers, are eligible for stamp duty exemptions on transfer of ownership of these buildings.