Open & ActiveTax IncentiveDirect-apply
Angel Tax Incentive — Securities Commission / MOF
Tax Incentive for Investors (Demand-Side)
Demand-side tax relief giving accredited angel investors a 50% deduction on investments into SC-certified early-stage Malaysian startups.
Open & Active — Available via SC-approved platforms (pitchIN, Ata Plus, etc.) and directly via LTAT/equity crowdfunding. Angel investor gets 50% tax deduction on investment. No change to eligibility since 2020.
Financial Parameters
- Total pool / mandate
- N/A (investor-level tax exemption; not a cash fund to companies)
- Ticket size
- No minimum investment (investor determines amount) – Tax exemption on up to RM500,000 per angel investor per year
- Cost of capital
- Tax exemption on amount invested (not return); reduces investor's personal/corporate tax by investment amount up to RM500K
- Tenure
- Minimum 2-year investment hold period
- Shariah-compliant
- Both
Focus Areas
- Value chain segments
- IC Design & Embedded SystemsAdvanced Materials & SubstratesEquipment Manufacturing / Automation
- Use of proceeds
- R&DCommercialisation
- Company stage
- Pre-revenueEarly revenue (Seed–Series A)
Eligibility
- Ownership requirement
- SC-certified early-stage startups in 9 eligible technology sectors (hardware & manufacturing tech included); company must hold SC certification
Startup must be SC-certified early-stage; typically pre-revenue to early revenue; <5 years operating
Application
- Application cycle
- Rolling — angels invest year-round; startup must first obtain SC certification before investor claims incentive
Background
- Example recipients
- Angel networks investing in semiconductor IP design, hardware, photonics startups
- Notes / source
- Source: SC Malaysia, Curlec Apr 2026, sc.com.my