Post-Year-End Purchase 2026: Planning for Next Year

Post-Year-End Strategy

Year-end is over. Now it's time to plan for the next tax year. Smart planning in January sets up the entire year.

Start early. Benefit all year.

Why January Purchases Are Smart

• Full year benefit: 12 months of deductions
• Equipment ready: For year's projects
• Cash flow spread: Payments across entire year
• Maximum planning: Best tax position

Post-Year-End Review

Step 1: Review Last Year

• What equipment did you buy?
• What deductions did you claim?
• What was your tax position?
• What worked well?

Step 2: Plan This Year

• What equipment do you need?
• When do you need it?
• What's your budget?
• What's your tax strategy?

Step 3: Take Action

• Apply for financing early
• Buy equipment for Q1 projects
• Start accumulating deductions

Bank vs. Ing Heng for January Planning

Factor	Bank	Ing Heng Credit
Down Payment	10-20%	0%
Equipment Age	5 years max	NO Age Limit
January Availability	Slow start	Fast approval

January Purchase Benefits

RM100,000 Excavator Purchased January 15:

• Initial allowance (Year 1): RM40,000
• Annual allowance (Years 2-5): RM35,424
• Total deductions: RM75,424
• Equipment use: 12 months in Year 1

Same Excavator Purchased June 15:

• Same deductions: RM75,424
• But only 6 months: Use in Year 1

0% Down Payment January Advantage

Start the year right with 0% down:

• No cash drain: Preserve year-start capital
• Full investment: 100% of equipment cost
• Working capital: Available for operations
• Interest deduction: Additional tax benefit

Equipment Planning for 2026

Q1 Equipment (January-March)

• Buy early for maximum benefit
• Equipment for H1 projects
• Full year of tax deductions

Q2 Equipment (April-June)

• Good timing still available
• Equipment for H2 projects
• Spread deductions across year

Q3-Q4 Equipment (July-December)

• Continue strategic purchases
• Pre-year-end planning begins
• Balance tax position

Used Equipment for January

Start the year with used equipment:

• Lower cost: RM34,000+ for used excavator
• Same allowance: 40% initial applies
• Banks reject: Equipment older than 5 years
• Ing Heng accepts: Any age equipment

Post-Year-End Tax Position

Review your tax position early:

• High taxable income expected? Buy equipment in January
• Low taxable income expected? Spread purchases through year
• Uncertain tax position? Start with small purchase, adjust later

2026 Post-Year-End Action Plan

1. Week 1 January: Review last year's results
2. Week 2 January: Plan this year's equipment needs
3. Week 3 January: Apply for January purchases
4. Week 4 January: Take delivery and start deductions
5. February-March: Continue Q1 equipment purchases
6. April onwards: Adjust strategy based on business

Real January Success

"January 2026. Reviewed 2025 taxes. Paid too much. Accountant said buy equipment early. Applied January 5. Approved in 48 hours. Excavator delivered January 15. Got RM45,000 initial allowance. Taxable income reduced all year. Cash flow strong with 0% down. Best way to start the year. Should have done this years ago."

— Suresh a/l Rajan, Contractor

Start Your 2026 Right

January purchases maximize your 2026 benefits. 0% down payment preserves cash. 100% full loan expands options. NO age limit on used equipment.

We approve in 24-48 hours. Start your 2026 with smart equipment purchases today.