Key Takeaways
- Homeowners can combine Solar ATAP bill credits with the SuRIA Home rebate (RM600/kWac, up to RM3,000). SolaRIS RM4,000 ended April 2025 and is no longer available.
- Businesses (Sdn Bhd) can claim GITA 60% + Capital Allowance — recovering part of the system cost in tax savings.
- GITA deadline: the system must be commissioned and the application submitted to MGTC by December 31, 2026.
- Sarawak residents get a separate RM12,000 NEM subsidy — not available to Peninsular Malaysia/Sabah.
- GTFS 5.0 gives companies a 60–80% government guarantee on green loans — it makes approval easier, but it is not an interest rebate.
- Some incentives can be combined (for example Solar ATAP with the SuRIA Home rebate), but GITA and Capital Allowance cannot both be claimed on the same expenditure.
All 7 Solar Incentives at a Glance
Malaysia offers a broad stack of solar incentives. Here is every programme available in 2026:
Solar ATAP Programme
Bill credits for the solar you generate
All TNB/SEB customers (residential & commercial) who self-consume solar energy
No expiry — ongoing programme
Register with SEDA → get SEDA approval → install via registered installer → TNB connection & meter upgrade
Solar ATAP (Solar Accelerated Transition Action Programme) is the foundation of Malaysia's solar policy. Under GP/ST/No. 60/2025, you install solar panels and self-consume the electricity — reducing your TNB bill directly. Any surplus goes to the grid at the System Marginal Price (SMP) for businesses, or Energy Charge rate for households. The savings compound over the system's 25+ year lifespan, with total lifetime savings of RM50,000–150,000 for a typical home. Unlike NEM 3.0 which had a fixed export rate, Solar ATAP prioritises self-consumption — the more you use during daylight hours, the higher your returns.
How to Apply — Step by Step
- 1Get solar quotation from SEDA-registered installer (like Trexon Energy)
- 2Installer submits SEDA Solar ATAP registration on your behalf
- 3SEDA issues approval letter (typically 2-4 weeks)
- 4Installation proceeds — typically 1-3 days for residential
- 5TNB meter upgrade to bidirectional meter (4-8 weeks after submission)
- 6System goes live — start saving from day one
GITA — 60% Green Investment Tax Allowance
60% of capex as tax allowance
Companies (Sdn Bhd / Bhd) only — sole proprietors and individuals do NOT qualify
December 31, 2026 — commissioned and submitted to MGTC
Choose MyHIJAU-listed equipment → install and commission → apply to MGTC → claim in annual tax return
GITA (Green Investment Tax Allowance) is the most powerful tax incentive for Malaysian businesses installing solar. Under section 127(3)(b) of the Income Tax Act 1967 (GITA Asset, administered by MGTC), your company receives a 60% tax allowance on qualifying capital expenditure — set off against up to 70% of your statutory income each year, with any balance carried forward until absorbed. On a RM500,000 solar system, GITA generates RM300,000 in allowances. At 24% corporate tax, that is RM72,000 in actual tax saved. GITA Asset is administered by MGTC (Malaysian Green Technology and Climate Change Corporation) and the equipment must be listed on MyHIJAU. The application is submitted to MGTC after the system is commissioned and must be submitted by 31 December 2026.
How to Apply — Step by Step
- 1Obtain solar quotation and equipment specs listed on MyHIJAU
- 2Proceed with solar installation
- 3After installation: obtain commissioning certificate + SEDA acknowledgement
- 4Submit the GITA Asset application to MGTC (submitted by 31 December 2026)
- 5Receive MGTC confirmation of the qualifying allowance
- 6Claim GITA in your company's annual tax return via tax agent
Capital Allowance (Schedule 3 ITA 1967)
20% initial + 14%/yr — 100% recovery over 6 years
Companies (Sdn Bhd / Bhd) — solar PV classified as 'Plant & Machinery'
No deadline — available as long as you own the asset
No pre-approval needed — claim directly in annual tax return via tax agent under Schedule 3
Capital Allowance (CA) under Schedule 3 of the Income Tax Act 1967 allows companies to deduct the full cost of solar equipment against taxable income over time. Solar PV is classified as 'Plant & Machinery' — one of the most generous CA categories. Year 1: claim 20% Initial Allowance (IA) + 14% Annual Allowance (AA) = 34% of system cost deducted immediately. Years 2-6: 14% per year until 100% recovered. On a RM200,000 system, Year 1 alone gives you a RM68,000 tax deduction. At 24% corporate tax, that is RM16,320 cash saved in Year 1 alone. Unlike GITA, CA requires no MGTC application and has no deadline — every company buying solar qualifies automatically.
How to Apply — Step by Step
- 1Purchase solar system (outright or hire-purchase — NOT lease/PPA)
- 2Ensure invoice from SEDA-registered installer is itemised
- 3Add solar system to Fixed Asset Register at purchase cost
- 4Provide invoice + commissioning certificate + SEDA acknowledgement to tax agent
- 5Tax agent claims CA in Schedule 3 of your annual tax return
- 6LHDN processes — CA reduces your chargeable income automatically
SuRIA Home Rebate
RM600 per kWac, up to RM3,000
Malaysian citizens with a residential TNB account, paid to the TNB account holder
System commissioned with TNB by 31 December 2026
TNB notifies eligible account holders; you do not apply separately. Your installer files the Solar ATAP application
The SuRIA Home rebate is a one-off payment for residential solar systems connected under Solar ATAP: RM600 per kWac of inverter capacity, capped at RM3,000, for Malaysian citizens only. It is paid, about 7 working days after approval, to the TNB account holder's own bank account. It is not deducted from the installer's invoice. The system must be commissioned with TNB by 31 December 2026.
How to Apply — Step by Step
- 1Get a quotation from a SEDA-registered installer (like Trexon Energy)
- 2Installer files the Solar ATAP application on your behalf
- 3TNB notifies eligible account holders about the SuRIA Home rebate
- 4System is installed and commissioned with TNB by 31 December 2026
- 5Rebate is paid to the TNB account holder's own bank account
TNB SolaRIS Rebate (Ended)
RM4,000 cash rebate — PROGRAMME ENDED APRIL 2025
No longer available. SolaRIS (Solar Residential Incentive Scheme) officially ended in April 2025. All quota has been fully allocated. No new applications are accepted.
ENDED — April 2025. No further applications accepted.
No longer applicable — programme has ended.
The SolaRIS (Solar Residential Incentive Scheme) programme provided a RM4,000 cash rebate for residential solar installations. It officially ended in April 2025 and is no longer accepting applications. All annual quota has been fully allocated. If you were hoping to benefit from SolaRIS, it is no longer an option. For residential customers in 2026, the best available options are: (1) Solar ATAP bill credits for exported solar energy, (2) 0% credit card instalments at Trexon checkout, (3) a green loan from your own bank.
How to Apply — Step by Step
- 1SolaRIS is no longer available — programme ended April 2025
- 2For residential customers, explore Solar ATAP bill credits and the SuRIA Home rebate
- 3Contact Trexon to find out which current incentives you qualify for
Sarawak NEM Subsidy
Up to RM12,000 subsidy
Sarawak residents on Sarawak Energy Berhad (SEB) grid ONLY — not available to Peninsular/Sabah
Subject to annual state budget allocation — confirm with SEB each year
Pay the installer the full price; Sarawak Energy pays the subsidy to your bank account after the PV meter is installed
Sarawak has its own electricity grid (Sarawak Energy Berhad — SEB) and its own solar incentive programme separate from TNB and federal SEDA. The Sarawak NEM subsidy provides up to RM12,000 direct subsidy on residential solar installations — separate from the SuRIA Home rebate in Peninsular Malaysia. This reflects Sarawak's abundant hydro capacity and government policy to encourage distributed solar. The subsidy (RM8,000, RM10,000 or RM12,000 by inverter band) is paid into your own bank account after the PV meter is installed; it is not deducted from the installer's invoice. File the subsidy form within 7 days of signing the NEM contract. Only available through SEB-registered solar installers in Sarawak.
How to Apply — Step by Step
- 1Confirm you are in Sarawak and on SEB grid (not TNB)
- 2Contact SEB-registered solar installer in Sarawak
- 3Installer submits the NEM application; you file the subsidy form within 7 days of signing the NEM contract
- 4Approval typically within 2-4 weeks
- 5Pay the installer the full price; Sarawak Energy pays the subsidy to your bank account after the PV meter is installed
GTFS — Green Technology Financing Scheme
60–80% government guarantee on green loans (no interest rebate)
Companies applying for bank loans for qualifying green technology (including solar PV)
Open until 31 December 2026 or until the RM1 billion allocation is used
Apply through participating banks (CIMB, Maybank, RHB, etc.) — bank submits GTFS application to MGTC
GTFS 5.0 (Green Technology Financing Scheme, administered by MGTC) gives companies a 60–80% government guarantee on the green-technology portion of a bank loan. The guarantee makes approval easier for businesses that may not meet standard bank collateral requirements. GTFS 5.0 does not provide an interest or profit-rate rebate. It is for companies (at least 60% Malaysian shareholding), not individuals, and is open until 31 December 2026 or until the RM1 billion allocation is used. Participating banks include CIMB, Maybank, RHB, Bank Islam, and AmBank.
How to Apply — Step by Step
- 1Get solar quotation + system specifications
- 2Approach participating bank (CIMB, Maybank, RHB, Bank Islam, AmBank)
- 3Inform bank you want GTFS financing for solar — they initiate MGTC application
- 4Bank submits your application to MGTC for approval
- 5Upon approval: loan disbursed with the government guarantee on the green-technology portion
- 6Monthly repayments at the rate agreed with your bank
My Solar Savings Calculator
Select all incentives you qualify for to see your total potential savings:
Which Incentives Apply to Me?
Answer 3 quick questions to identify your eligible programmes:
Are you residential or business?
All Incentives: Side-by-Side Comparison
Use this table to quickly see which programmes apply to your situation:
| Programme | Value | Who Qualifies | Deadline | How to Apply | Processing Time |
|---|---|---|---|---|---|
| Solar ATAP | Bill credits (savings depend on your bill) | All — Residential & Business | No expiry | Via SEDA-registered installer | 4-8 weeks (meter) |
| GITA (60%) | RM72K+ tax saving (RM500K system) | Companies (Sdn Bhd/Bhd) only | Dec 31, 2026 | MGTC application after commissioning | Subject to MGTC verification |
| Capital Allowance | 20%+14%/yr, 100% recovery | Companies (Sdn Bhd/Bhd) only | No deadline | Via tax agent — no pre-approval | Annual tax return |
| SuRIA Home Rebate | RM600/kWac, up to RM3,000 | Malaysian citizens (residential) | Commissioned with TNB by 31 Dec 2026 | TNB notifies eligible account holders; Trexon files the Solar ATAP application | Paid about 7 working days to the account holder's bank |
| SolaRIS Rebate | ENDED April 2025 — Not available | No longer available | ENDED | N/A — programme has closed | N/A |
| Sarawak NEM | Up to RM12,000 subsidy | Sarawak (SEB grid) residents only | Annual budget | Via SEB-registered installer | 2-4 weeks |
| GTFS Financing | 60–80% government guarantee (no interest rebate) | Companies — bank loan | Until 31 Dec 2026 | Via participating bank | Bank loan timeline |
Application Timeline: When to Apply for Each
Timing your applications correctly can save weeks of delay. Here is the optimal sequence:
Get solar quotation
SEDA-registered installer required for all incentives
Confirm GITA eligibility
Choose MyHIJAU-listed equipment so the asset can be verified by MGTC.
Ask your bank about GTFS 5.0
Companies only — 60–80% government guarantee on the green-technology portion; no interest rebate
Installer submits SEDA registration
2-4 weeks — installer handles this for you
Confirm Solar ATAP registration with SEDA
Installer submits registration — you receive export credits (RM0.2703/kWh) automatically. Note: SolaRIS RM4,000 rebate ended April 2025.
TNB meter upgrade
4-8 weeks — TNB-managed, installer monitors
Apply for GITA via MGTC
Businesses — submit after commissioning; must be submitted by 31 December 2026
Apply for Sarawak NEM subsidy
Sarawak only — submit the Sarawak Energy subsidy form within 7 days of signing your NEM contract (SESCO contract account number, IC number and bank account details needed)
Claim Capital Allowance
Via tax agent — Schedule 3, Plant & Machinery
Claim GITA offset
Against up to 70% of statutory income each year; unused allowance carried forward until absorbed
Critical reminder: the GITA Asset application goes to MGTC after commissioning, and it must be submitted by 31 December 2026. Leaving installation too late is the most common way businesses lose the allowance. Contact us early.
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Solar ATAP Programme — How to Apply
Export solar energy to TNB grid for credits
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Frequently Asked Questions
Ready to Claim Your Incentives?
Trexon Energy is SEDA-registered and helps you apply for every incentive you qualify for — at no extra charge. Get your free quote, with the incentives you qualify for, today.