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What is a Labuan company and do I need one?

A Labuan company is a midshore vehicle under the Labuan Companies Act 1990, suited to mostly-offshore activity — international trading, holding, certain licensed financial businesses — with its own tax regime. For a business with Malaysian customers, Malaysian banking and Malaysian staff, a domestic Sdn Bhd is the expected structure; Labuan entities face restrictions dealing onshore.

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Statutory figures: Labuan Companies Act 1990

Also asked as: labuan vs sdn bhd; offshore company malaysia; labuan company benefits.

If someone is selling you a Labuan setup mainly as a tax trick for an onshore business, get a second opinion — substance requirements and onshore-dealing rules have tightened significantly.

Key facts

  • Labuan Companies Act 1990; midshore regime
  • Onshore-dealing restrictions; substance requirements apply

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