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Malaysia's KWAP, MNRB eye tax reforms, private market boost in next budget

Malaysian asset owners anticipate the 2025 budget measures to optimise taxation and foster a thriving ecosystem for the private market.
Malaysia's KWAP, MNRB eye tax reforms, private market boost in next budget

Malaysian reinsurer MNRB Group and public pension fund KWAP anticipate the upcoming national budget will enhance the country's fiscal health through tax reforms and stimulate private investment by supporting start-ups, according to their investment chiefs.

Durraini Baharuddin, group chief investment officer at MNRB Group, a listed reinsurance company, expects details on family office tax breaks within the Johor-Singapore Special Economic Zone. She is also monitoring the impact of escalating Middle East tensions on oil prices and related subsidies.

Durraini Baharuddin
MNRB Group

She forecasts Malaysia’s GDP growth to exceed 5% in 2024. The Malaysian government is scheduled to present its budget for 2025 to parliament on October 18.

Speaking at a panel during AsianInvestor’s 3rd Malaysia Global Investment Forum in Kuala Lumpur on October 8, Baharuddin emphasised the need for tax optimisation policies on household income tax, corporate tax, and inheritance tax.

TAX BENEFITS

In September, the government announced a zero-tax initiative for family offices set up in Forest City, a residential and business hub in Johor backed by Chinese property developers and connected to Singapore in the south.

The mega project has struggled to take off since its launch in 2016, compounded by China’s property crisis.

The tax break for family offices was announced as the governments of Malaysia and Singapore finalised their plan to establish a Johor-Singapore Special Economic Zone.

“It's very interesting that they're taking a multiple-prong approach. They're trying to address oversupply of property, which is very critical. They're also trying to address a lack of economic growth in Johor,” Baharuddin said.

She suggests that this initiative is ancillary to the potential introduction of inheritance tax in Malaysia. While inheritance tax rates in some developed countries can be as high as 55%, the Malaysian government may adopt a more moderate approach.

By granting tax breaks to family offices and wealth management firms in Malaysia, the government is creating an avenue to tap into other revenue streams, she said.

OIL PRICE

Regarding the current government subsidy on RON95 fuel – a popular type of petrol in Malaysia - Baharuddin noted that the margin between subsidised and unsubsidised fuel had narrowed significantly prior to the recent escalation of conflict in the Middle East.

This situation presented an opportunity for the government to remove the subsidy. However, the question remains whether consumers are prepared to bear the impact, she said.

The executive pointed to Indonesia's experience during the COVID-19 pandemic, when the removal of fuel subsidies, even with oil prices as low as $40 to $50 per barrel, had no discernible effect on consumer spending.

In contrast, the current environment, with Brent crude hovering around $80 per barrel, could lead to a more considerable impact on household budgets should subsidies be withdrawn.

“So that variable in terms of oil price globally is probably going to be one of the key challenges that the government may face in trying to remove the subsidy,” she said.

Hazman Hilmi Sallahuddin
KWAP

As asset owners and managers in the region closely monitor policy developments, the potential removal of fuel subsidies could have far-reaching implications for inflation, consumer spending, and investment strategies.

“If it's done in stages, that's probably the best initiative that the government could take when it comes to rationalising subsidy at this point,” she added.

BETTER PE STRUCTURE

Hazman Hilmi Sallahuddin, CIO of Kumpulan Wang Persaraan (Diperbadankan), or KWAP, noted that the fund's house view for Malaysia’s GDP growth this year is approximately 5-5.5%, with inflation around 2%, a trend he believes will continue into next year.

Also speaking at the panel, he expressed hopes that the government would offer more policy details on the Green Lane Pathway development, a designated digital and manufacturing hub aimed at developing data centres in the country to spur the local ecosystem for startups and technology professionals.

KWAP holds a substantial position in the local private market.

Sallahuddin also urged the government to consider a better structure for private equity funds in Malaysia, particularly concerning the general partner and limited partner structure.

He believes the government will strengthen the economy by increasing the minimum wage and is looking forward to further details on national policies related to climate change and the national semiconductor strategy.

Sedek Jantan
UOB Kay Hian
Wealth Advisors

Ahead of Malaysia's 2025 budget, Sedek Jantan, head of investment research at UOB Kay Hian Wealth Advisors, noted that discussions are underway on the introduction of five new taxes to boost government revenue.

He believes these taxes are unlikely to significantly derail economic development. Instead, he highlighted the importance of strategic investments, particularly public-private partnerships (PPPs), which have been recently reintroduced to catalyse growth.

The government aims for PPPs to generate 900,000 jobs and contribute RM82 billion ($19 billion) to GDP by 2030, he noted.

“This is maybe the main catalyst for the economic developments for Malaysia,” Jantan said at the same panel discussion.

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