# Malaysia Film Incentive: FIMI 30% Cash Rebate Plus 5% Uplift

Source: https://storiara.com/incentives/malaysia
Last updated: 2026-09-14
Author: Charles Hirschhorn, Storiara

> Malaysia's Film in Malaysia Incentive (FIMI) pays a 30% cash rebate on Qualifying Malaysian Production Expenditure. Foreign productions need at least MYR 5 million of QMPE, or MYR 1 million for post-production only. Passing a cultural test adds up to 5%. FINAS runs it through the Film in Malaysia Office, and the production must hire at least 30% Malaysian crew and five interns.

## What the rebate pays on

FIMI is a [cash rebate](https://storiara.com/glossary/cash-rebate) of 30% on QMPE, FINAS's term for what most programs call [qualified spend](https://storiara.com/glossary/qualified-spend). The guidelines define it as money spent in Malaysia to make the project, for goods and services provided in Malaysia, and paid in Malaysia. FINAS counts on an accrual basis from the date approved in your Provisional Certificate, and every ringgit claimed has to show up in an audited expenditure statement with the production's general ledger attached.

Two limits shape the budget. The rebate is claimable only on the first MYR 7.5 million of any one person's salary for services in Malaysia, and foreign cast and crew fall under an overall 30% cap. So a foreign star's fee stops earning rebate past the per-person limit, and a crew list that's mostly flown in will hit the foreign ceiling fast.

Eligible thresholds for a foreign production:

| Activity | Minimum QMPE |
|---|---|
| Production, or production and post combined | MYR 5,000,000 |
| Post-production only | MYR 1,000,000 |

For post-only claims, FINAS counts only work done in Malaysia, so a VFX shot outsourced offshore by a Malaysian vendor doesn't qualify.

## The crew and intern conditions

This is where FIMI differs from most rebates in the region. To qualify at all, the production must employ at least 30% Malaysian citizens or permanent residents on the crew, and half of that local 30% must be Bumiputera. The Malaysian crew should be registered with an authorized crew association, and you submit their identity documents to FIMO. You also need at least five understudy interns, counted separately from the 30%. Build those positions into the crew list during prep, because adding interns in week three of the shoot is how productions end up arguing with an auditor.

## Worked example

A foreign feature spends MYR 6 million in Malaysia. It shows Penang as an attractive destination and hires a Malaysian editor and production designer, earning the full cultural test uplift.

| Line | Amount |
|---|---|
| QMPE | MYR 6,000,000 |
| Cash Rebate at 30% | MYR 1,800,000 |
| Additional Cash Rebate at 5% | MYR 300,000 |
| Total | MYR 2,100,000 |

A MYR 20 million series with no cultural test uplift gets MYR 6 million. The guidelines set no project cap.

The cultural test is scored by the FIMI Approval Committee in three blocks: location (up to 2%, for portraying Malaysia positively or as a destination), cultural values (up to 1%, for showing Malaysian food, language, customs or events) and local cast and crew in named roles such as director, 1st AD, DP, editor, composer or stunt coordinator (up to 2%). At the final certificate stage you have to point to exact scenes and running times. For more on scoring these tests, see [the cultural test explained](https://storiara.com/blog/the-cultural-test-how-to-qualify-for-international-film-incentives).

## Applying

1. Get filming approval from PUSPAL, the central agency for foreign filming.
2. Apply to FIMO for a Provisional Certificate with a projected expenditure statement. Only one active application per applicant producer is allowed unless the current project has already wrapped within budget.
3. If QMPE runs more than 3% over the estimate in the Provisional Certificate, apply in writing through FIMO for committee approval. Unapproved overruns don't count toward QMPE.
4. After production, file for the Final Certificate with audited accounts, contracts for key personnel and a statutory declaration. FIMO's panel auditor reviews it, and you pay for that due diligence.
5. The FIMI Approval Committee decides. There's a separate appeal committee.

The guideline document on FIMO's site is the 2022/2023 edition, and FINAS says the guidelines can be amended at its discretion, so ask FIMO whether a newer edition applies before you file.

## Malaysia against Thailand and India

[Thailand](https://storiara.com/incentives/thailand) starts at 15% and needs THB 150 million to reach its top spend tier, although its bonuses can take it to 30%. [India](https://storiara.com/incentives/india) reimburses up to 40% with a cap, and it has no local crew percentage for the base rate. Malaysia gives 30% from the start but makes local hiring a condition of entry. Compare all three in the [incentive calculator](https://storiara.com/tools/incentive-calculator) or on the [incentives hub](https://storiara.com/incentives).

## Frequently asked questions

### How much is the Malaysia film rebate?

30% of Qualifying Malaysian Production Expenditure, with up to 5% more for productions that pass FIMI's cultural test.

### What is FIMI's minimum spend for a foreign production?

MYR 5 million of QMPE for production work, or production and post combined. Post-production only projects need MYR 1 million.

### Does FIMI require Malaysian crew?

Yes. At least 30% of the production crew must be Malaysian citizens or permanent residents, half of them Bumiputera, plus at least five understudy interns.

### Can a project with Malaysian government grants use FIMI?

No. A production that has received, will receive or plans to seek a Malaysian government grant isn't eligible. Equity or loans that are repaid or profit-shared are allowed.

## Sources

- [Film in Malaysia Office: Incentives Overview](http://filminmalaysia.com/incentives/incentives-overview/)
- [FINAS: FIMI Guidelines (Foreign Production) GUIDE02, 2022/2023](http://filminmalaysia.com/app/uploads/2016/12/GUIDE02-GUIDELINES-FIMI-Foreign-Production-00812916.pdf)
- [Film in Malaysia Office: Foreign Application](http://filminmalaysia.com/incentives/foreign-application/)