中文
JS-SEZ 九大旗舰区、11 个重点行业与投资优惠，一次看懂
柔新经济特区于 2025 年 1 月 7 日由马来西亚与新加坡签署协议成立，范围约 3,588 平方公里。官方列出九个旗舰区：新山市中心、依斯干达公主城、丹绒柏勒巴斯、巴西古当、士乃、士年纳、迪沙鲁、边佳兰综合石油中心，以及森林城市特别金融区。
重点行业包括物流、制造业、金融服务、商业服务、数字经济、旅游、粮食安全、医疗、教育、能源和绿色经济。
优惠不是每个项目自动享有
官方税务指南涵盖符合资格的新投资和指定高价值活动。部分企业可能申请特别企业税率、投资税务抵免或其他区域性措施，但资格取决于行业、地点、活动性质、投资规模及主管机关批准。
房地产买家不应把“位于经济特区”自动等同于项目或个人可以获得税务优惠。购买住宅、商业单位或土地前，应由合资格税务、法律与产业顾问核实实际适用条件。
不同旗舰区的房地产逻辑不同
新山市中心更关注跨境服务、办公、旅游和城市住宅；丹绒柏勒巴斯与巴西古当更接近港口、物流和工业需求；士乃与士年纳承接机场、制造和数字基础设施；边佳兰以石化和能源生态为主。投资分析必须回到每个区域的产业功能。
English
Understanding the Nine JS-SEZ Flagships, 11 Promoted Sectors and Investment Incentives
The Johor-Singapore Special Economic Zone was established through an agreement signed on 7 January 2025. It covers approximately 3,588 square kilometres and includes nine flagships: Johor Bahru city centre, Iskandar Puteri, Tanjung Pelepas, Pasir Gudang, Senai, Sedenak, Desaru, the Pengerang Integrated Petroleum Complex and the Forest City Special Financial Zone.
Promoted sectors include logistics, manufacturing, financial services, business services, the digital economy, tourism, food security, healthcare, education, energy and the green economy.
Incentives are not automatic
Official tax guidelines apply to qualifying new investments and designated high-value activities. Eligible companies may apply for special corporate tax rates, investment tax allowances or other location-specific measures. Qualification depends on sector, location, activity, investment size and regulatory approval.
Property buyers should not assume that being located inside the economic zone automatically provides a tax incentive to a development or individual owner. Tax, legal and property professionals should verify the actual conditions before a purchase.
Each flagship has a different property logic
Johor Bahru city centre is more closely linked to cross-border services, offices, tourism and urban housing. Tanjung Pelepas and Pasir Gudang are tied to ports, logistics and industry. Senai and Sedenak support airport, manufacturing and digital infrastructure. Pengerang is anchored by petrochemicals and energy. Analysis must begin with each area’s real economic function.
Sources: Official JS-SEZ overview; MIDA JS-SEZ Tax Incentive Guidelines.