A Comprehensive Package of FISCAL INCENTIVES

NCER Tax Incentives

The NTAX Package consists of region-specific, broad-based fiscal incentives which encourage and reward high-value and substantial investments in NCER according to identified priority sectors.

These incentives include an Income Tax Exemption, as well as an Investment Tax Allowance. The package also includes rewards for specific promoted activities such as Research and Development (R&D).

Other benefits for investors include Stamp Duty Reduction (based on location of operations) and Import Duty Exemption on raw materials, components, machineries, equipment, spare parts and consumables that are not produced locally and used directly in the production activities.

These competitive incentives are key enablers to NCER’s development.


  Income Tax ExemptionInvestment Tax AllowanceImport Duty ExemptionStamp Duty Reduction
N1Kedah100% income tax exemption up to 15 years100% allowance up to 10 years Exempted50% reduction on transfer or lease of land
PerlisNot applicable
N2Penang70% income tax exemption up to 10 years70% allowance up to 10 yearsNot applicable
AreaSeberang Prai Utara, Seberang Prai Selatan, Seberang Prai Tengah, Barat Daya Pulau Pinang, Selama, Kerian, Hulu Perak, Perak Tengah, Kuala Kangsar, Bagan Datuk, Hilir Perak, Kampar, Batang Padang and Larut & MatangUp to 100% income tax exemption up to 15 yearsUp to 100% allowance up to 10 yearsNot applicableNot applicable


(Section 127 (3A) Income Tax Act 1967)


Special Incentive Package

Business Service


(P.U(A) 112/ 113 Income Tax Act 1967)





(Tourism & Logistics)

Medical Science 
R&D and S&T

Growth Nodes
(NCER Thematic Industrial Parks)

NCIA’s dedicated investment team is available to advise and assist potential investors in all areas related to the NTAX Package, as well as other non-fiscal incentives, products and services.

For more enquiries and information on our offerings, please reach out to us via email at investment@ncer.com.my.

If you are ready to apply for any of the offered incentives, please register your application and fill in the form via our online application here: Digital Pre-Application Form.


NTEP@NCER Programme

NTEP@NCER Programme

Provides job opportunities to unemployed graduates via private sector partners.

NTIC Programme

NTIC Programme

Talent Development: led by industry, endorsed by academia to meet the industry demand

  • Platform for local companies to carry out high-value technology activities through CoE
  • Local companies’ development through R&D&T&I&C & adoption of digitalization / automation to move up value chain in NCER High Impact Strategic Projects through T&I
DU@NCER Programme

DU@NCER Programme

Provision of financial assistance to Bumiputera companies through provision of grants covering 15% or maximum of RM2 million from total qualifying project cost.

entrepreneurNCER Programme

entrepreneurNCER Programme

Assists micro entrepreneurs and SMEs in NCER through financing and guidance in business expansion.