• Hotels and resort operation
  • Integrated resorts,
  • Themeparks,
  • Amusement and family entertainment centres, Cultural centres,
  • Conference centres,
  • Exhibition centres ,
  • Regional operation of hotel and leisure services
  • Making of batik, songket or royal tenun
  • Making of brassware or silverware
  • Making of traditional kites
  • Woodcarving
  • Selected art  and craft projects including print-making or sculpting
Types of Incentives
  1. Culture and Heritage
  2. Island tourism
  3. Mainland coastal tourism
  4. Cross border tourism
  5. Eco-tourism
  6. Health tourism
  1. Hallmark Events
  • Customised incentives based on merit of each case, or
  • Income tax exemption of 100% for 10 years commencing from the year company derives statutory income, or
  • Income tax exemption equivalent to 100% of qualifying capital expenditure (Investment tax allowance) for 5 years
  • Stamp duty exemption on land or building acquired for development;

Application to be submitted to ECERDC on or before 31 December 2020.

  • Import duty and sales tax exemption on machinery, equipment, and consumables that are not produced locally and used directly in the activity.

  • Single deduction up to a maximum of RM1 million for a year of assessment for sponsors of such event approved by ECERDC