1. Angel Investor
- Tax Incentive

2. Who is Angel Investors? Malaysia resident
Income not derived soley from business
Apply between 1 January 2013 to 31 December 2017
Financing investee company
Apply to Minister
< 30% of total paid-up capital
Exempted income tax equivalent to investment amount in the second YA following the YA investment is made

3. Investee Company
Incorporated under Companies Act, 1965 and a resident in Malaysia
At least 51% of ordinary share capital owned by citizen shareholder
Activities approved by Minister:
(i) advanced electronics and information technology;
(ii) telecommunications;
(iii) equipment/instrumentation, automation and flexible manufacturing systems;
(iv) healthcare;
(v) electro-optics, non-linear optics and optoelectronics;
(vi) advanced materials;
(vii) transportation;
(viii) value-added services; and
(ix) emerging technologies.