Film In Malaysia Incentive (FIMI)
The Malaysia Government has introduced the “Film In Malaysia Incentive” (FIMI), a 30% cash rebate on all qualifying Malaysian Production Expenditure (QMPE) to provide an additional financial incentive for creative content developments specifically for film, television and other screen productions. FIMI applications are processed through the Film In Malaysia Office (FIMO), a division of National Film Development Corporation Malaysia.
Foreign Production Guideline
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For Production Activities – QMPE of at least Ringgit Malaysia Five Million (RM5,000,000.00) in aggregate for production work only or for both production and post-production works.
Additionally, for a television series, the eligible applicant producer must spend an average of at least Ringgit Malaysia Three Hundred Eighty Five Thousand (RM 385,000.00) of QMPE per hour (actual length).
Ringgit Malaysia One Million Five Hundred Thousand (RM1,500,000.00) for post-production activities only (for production inside Malaysia)
Applications must be submitted to FIMO at least 3 months before the production date.
At least 30% of the production crew must be either Malaysian citizens or persons having Malaysian permanent residency status. Plus, hiring of interns (an additional requirement and separated from the 30% local crew requirement above) are required to a minimum five understudies.
The key criteria for qualifying for FIMI and calculating the refund amounts are based on the amount actually spent and paid for by the applicant producer company on goods, services and locations in Malaysia.
A single episode programme
A single episode documentary
A series or season
Short form animation
Game shows and reality shows
Film In Malaysia Incentive PLUS (FIMI+)
Film in Malaysia Incentive Plus (FIMI+) is a 30% cash rebates on all Qualifying Malaysian Production Expenditure (QMPE) film production activity in Malaysia for clients of Iskandar Malaysia Studios (IMS). However the tax relief for Reality Programme is capped at a 20% cash rebate. The FIMI+ application is processed through the (IMS) Film Office, a initiative from Khazanah Malaysia Berhad.
A minimum Qualifying Malaysian Production Expenditure (QMPE) of Ringgit Malaysia Five Million (RM5,000,000.00) (inclusive of Post Production); or
10% of total QMPE, or spent (whichever is higher), on facilities and services of Iskandar Malaysia Studios (IMS)
At least 30% of the total production crew must be Malaysians
Intern Requirement: Need five interns minimum for every increase of Ringgit Malaysia Fifty Million (RM50,000,000.00) in QMPE (interns do not count toward the 30% Malaysian crew requirement above)