Malaysia Provides Additional Deduction for Employment of Women Returning to Work

Malaysia published the Income Tax (Deduction for Employment of Approved Individual) Rules 2026 in the Official Gazette on 23 June 2026. The Rules provide qualifying employers an additional deduction equal to 50% of remuneration paid to an approved individual for a period not exceeding 12 months. For this purpose, "approved individual" has the meaning assigned to it by Income Tax (Income of Approved Individual) (Women Returning to Work After Ceasing from Employment Temporarily) (Exemption) O…