The 299th Shariah Advisory Council of Securities Commission Malaysia Meeting (12 February 2026)

Classification of Rental Income from Tenants Operating Food and Beverage Businesses Without Halal Certificate

The Shariah Advisory Council of the Securities Commission Malaysia (SAC) had, in its 299th meeting held on 12 February 2026 resolved the classification of rental income in relation to the following:
1. Rental income derived from food and beverage (F&B) tenants that do not hold Halal Certificate, do not serve alcohol on the premise, and there is confirmation from the tenants that the raw ingredients used are exclusively sourced from halal-certified suppliers;
2. Rental income derived from F&B tenants that do not hold Halal Certificate, do not serve alcohol on the premise, and there is no confirmation from the tenants that the raw ingredients used are exclusively sourced from halal-certified suppliers; and
3. Rental income derived from F&B tenants that serve alcohol on the premise, notwithstanding there is confirmation or no confirmation from the tenants that the raw ingredients used are exclusively sourced from halal-certified suppliers.

This document belongs to Securities Commission Malaysia (SC). Full access to the original source is available here: https://www.sc.com.my/development/icm