Malaysia has published the Income Tax (Deduction for the Costs of Implementation of Flexible Work Arrangements) Rules 2026 in the Official Gazette on 16 June 2026. The Rules provide for a 50% further deduction for employers on qualifying expenses incurred for implementing flexible work arrangements (FWA), including expenses for capacity building and software acquisition. The qualifying expenses eligible for the further deduction are capped at MYR 500,000, and the incentive is subject to a on…