Labuan

At a Glance

The island of Labuan lies off the north west coast of Borneo, 8km from the Malaysian state of Sabah and 123 km from Kota Kinabalu, the state capital.

Types of Companies

Labuan is part of Malaysia, and Malaysian company law applies there. Most foreign companies wanting offshore status in Labuan will use Offshore Company or Limited Partnership status.

Offshore Legal and Tax Regimes

The Labuan Offshore Business Activity Tax Act 1990 (as amended in 2004) provides for the reduction or complete exemption of income tax in respect of certain business activities carried on by offshore companies in Labuan.

Further Information

At a Glance

Types of Companies

Offshore Legal and Tax Regimes