Malaysia Film Incentive (FIMI)

How Does Malaysia's Film Tax Incentive Work?

Malaysia offers a cash rebate through the Film in Malaysia Incentive (FIMI) program, administered by FINAS (National Film Development Corporation Malaysia). The program provides a 30% base rebate on qualifying Malaysian production expenditure, with the possibility of reaching 35% through additional criteria.

Rebate Structure

• 30%: Base cash rebate on qualifying Malaysian production expenditure
• Up to 35%: Enhanced rate for productions meeting additional criteria such as use of Malaysian key creatives, cultural content, or regional filming

The minimum qualifying expenditure is MYR 2.5 million (~$530,000). Both Malaysian and international productions are eligible.

Which Productions Are Eligible?

• Feature films
• Television series and miniseries
• Animation and post-production
• Documentaries

Why Productions Choose Malaysia

Diverse tropical locations. Rainforests, beaches, modern Kuala Lumpur skyline, colonial architecture in Penang and Malacca, and the Borneo jungle.

Pinewood Iskandar Malaysia Studios. A world-class studio facility built in partnership with Pinewood Studios, offering large stages and production infrastructure.

Cost advantage. Malaysian crew rates and local costs are highly competitive within the Asia-Pacific region.

Multilingual crews. Malaysian crews commonly speak English, Malay, and Mandarin.

Track your Malaysian production expenses with Saturation.io.

Malaysia Film Incentive: Key Facts

• Base rate: 30% cash rebate
• Enhanced rate: Up to 35%
• Min spend: MYR 2.5M (~$530K)
• Key facility: Pinewood Iskandar Malaysia Studios
• Official resource: FINAS