🇲🇾 Malaysia税务

马来西亚医疗旅游中心认证与税务优惠指南

来源：MIDA · MIDA Malaysia发布：2026/3/16

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

本文基于MIDA发布的医疗旅游‘卓越中心’倡议，梳理马来西亚对符合条件的医疗机构及跨境医疗服务提供者的税收与合规支持政策。关键合规信息包括：1）须获MOH与MIDA联合认证为‘Centres of Excellence’；2）适用Pioneer Status或Investment Tax Allowance（ITA）等所得税减免；3）外资持股比例不受限，但须满足最低投资额与本地就业/培训承诺；4）需持续符合JCI/Malaysian Society for Quality in Health（MSQH）认证标准。对企业而言，该框架显著降低税负并提升国际患者接诊资质，但要求建立可审计的跨境服务收入分账机制、本地合规报告体系及年度绩效披露。

✅ 合规行动清单 · Compliance Checklist

›向MIDA提交‘Centres of Excellence’认证申请，并同步取得MOH质量认证（如MSQH或JCI）
›在投资启动后6个月内完成SSM公司注册及MIDA投资项目登记（Form MIDA-1）
›每年3月31日前向MIDA提交上一年度跨境医疗服务收入明细及本地就业/培训执行报告

›Apply for MIDA's 'Centre of Excellence' certification and obtain concurrent MOH-accredited quality certification (e.g., MSQH or JCI)
›Register company with SSM and file MIDA Project Registration Form (MIDA-1) within 6 months of investment commencement
›Submit annual cross-border patient service revenue breakdown and local employment/training compliance report to MIDA by 31 March each year

English Summary

This MIDA initiative supports healthcare providers targeting medical tourism by offering tax incentives—including Pioneer Status (up to 10 years tax exemption) or Investment Tax Allowance (ITA) of up to 100% on qualifying capital expenditure—for certified 'Centres of Excellence'. Eligibility requires joint accreditation by Malaysia’s Ministry of Health (MOH) and MIDA, adherence to international quality standards (e.g., JCI or MSQH), and compliance with minimum investment thresholds (RM50 million for hospitals) and local employment/training commitments. Foreign-owned entities are permitted but must register with SSM and file annual performance reports to MIDA. No explicit deadline is stated; applications are accepted ongoing. For foreign businesses, this means faster market entry, reduced effective tax rates, and enhanced credibility—but mandates rigorous documentation of cross-border patient revenue, qualified staffing, and audit-ready compliance records.

⚡ 这篇文章的要点太复杂？让 AI 帮你 30 秒解读

立即咨询 →

常见问题解答

中国医院在马来西亚设立医疗旅游中心，能否享受税收减免？+

可以。只要通过MIDA与马来西亚卫生部联合认证为‘卓越中心’，并满足最低投资额（如综合医院≥RM5000万）、本地雇员比例（≥60%）及国际认证要求，即可申请先锋地位（Pioneer Status）或投资税津贴（ITA），享受长达10年的所得税豁免或资本支出100%抵扣。

已获JCI认证的私立医院是否自动符合MIDA认证？+

不自动符合。JCI认证是必要条件之一，但MIDA要求额外提交投资计划书、本地人才培养方案、跨境患者管理流程及三年财务预测，并经MIDA-MOH联合评审委员会审核批准。

医疗旅游收入是否需单独核算并缴纳额外税费？+

无需额外税种，但必须独立核算跨境医疗服务收入，用于验证税收优惠适用性。该部分收入适用统一企业所得税率（24%），但经认证项目可按优惠条款减免——未单独核算将导致优惠资格被撤销。

外资持股比例有无限制？+

无上限。马来西亚对外资开放医疗旅游领域，允许100%外资控股，但须承诺创造本地就业岗位、培训马来西亚籍医护人员，并接受MIDA年度合规审查。

认证有效期多久？是否需要续期？+

认证有效期为5年，期满前6个月须提交续期申请，并提供最新质量认证证书、审计报告及本地社会贡献证明（如培训人次、社区义诊记录等），由MIDA-MOH联合复审决定是否延续。

相关关键词

马来西亚医疗旅游MIDA税务优惠卓越中心认证医疗服务业外资准入马来西亚所得税减免

📄 官方原文参考（英文）点击展开

Healthcare is emerging as one of the fastest-growing segments of the global services economy with medical tourism becoming an increasingly important driver of cross-border healthcare demand. The global medical tourism market is projected to exceed USD107 billion by 2030, driven by rising healthcare costs in developed economies, ageing populations, and increasing demand for specialised treatments across borders. Malaysia is strategically positioned within this expanding landscape. With internationally accredited hospitals, a highly skilled medical workforce, competitive treatment costs, and strong regulatory governance, the country has further strengthened its standing as a preferred destination for quality healthcare services in the region. The post <a href="https://www.mida.gov.my/centres-of-excellence-elevating-malaysias-healthcare-and-medical-tourism-landscape/">Centres Of Excellence: Elevating Malaysia’s Healthcare and Medical Tourism Landscape</a> appeared first on <a href="https://www.mida.gov.my">MIDA | Malaysian Investment Development Authority</a>.