This LiDAR dataset for the year 2023 was collected using an airborne Riegl VUX1LR discrete-return laser scanner mounted on a Dornier 228 platform. The data acquisition was conducted in August 2023 over the Danum Valley Conservation Area and the INFAPRO forest site in Borneo, Sabah, Malaysia. Wan Mohd Jaafar et al. (under review) utilized this point cloud data for LiDAR metrics extraction to retrieve forest structural attributes and aboveground carbon density (ACD). Due to the substantial size of the dataset supporting the findings of this study, the raw LiDAR data are available upon reasonable request. Interested parties may contact the corresponding author, Wan Shafrina Wan Mohd Jaafar, to access the repository via the provided URL link below.