To encourage large companies to participate in an Industrial Linkage Programme (ILP), expenditure incurred in the training of employees, product development and testing, and factory auditing to ensure the quality of vendors’ products, will be allowed as a deduction in the computation of income tax.
Vendors, including SMEs that propose to manufacture promoted products or participate in promoted activities in an ILP are eligible for the following incentives:

Investment Tax Allowance

To encourage vendors to manufacture promoted products or participate in activities for the international market, vendors in an approved ILP who are capable of achieving world-class standards in terms of price, quality and capacity, will be eligible for the following incentives:

Applications should be submitted to MIDA.