9.1 Incentives for the Purchase of Information and Communication Technology (ICT) Equipment

Accelerated Capital Allowance From the Year of Assessment 2009 to the Year of Assessment 2015, a person residing in Malaysia is eligible for ACA in respect of capital expenditure incurred in the basis period for a year of assessment in relation to the purchase of any information and communications technology equipment used for the purpose of a business. ACA is given at 20% for the initial allowance and 80% for the annual allowance. This means the qualifying expenditure is written off in one year.