Labuan ( /ləˈbuːən/) is a federal territory in East Malaysia. It is made up of the homonymous Labuan Island and six smaller islands, and is located off the coast of the state of Sabah. Labuan's capital is Victoria and is best known as an offshore financial centre offering international financial and business services via Labuan IBFC since 1990 as well as being an offshore support hub for deepwater oil and gas activities in the region. It is also a tourist destination for people traveling through Sabah, nearby Bruneians and scuba divers. The name Labuan derives from the Malay word labuhan meaning harbour.
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