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Green Investment Tax Allowance (GITA) offers 60% tax allowance on qualified green technology and energy efficiency equipment.
Reduce your effective project cost by up to 14.4%
SELECT QUALIFIEDEQUIPMENT
COMPANY DETAILS
Standard rate: 24% | SME (<RM 600K): 17-19%
Required to absorb tax allowance
WITH vs WITHOUTGITA INCENTIVE
WITHOUT GITA
Standard Capital Allowance (20%)
WITH GITA
Tier 2: 60% Tax Allowance
14.4% effective discount
0.6 years faster
GITA BENEFIT SUMMARY
ELIGIBILITY REQUIREMENTS
COMPANY REQUIREMENTS
- Malaysian registered company
- Sufficient taxable income to absorb allowance
- Equipment must be new and unused
- Owned by the company (not leased)
- Used in Malaysia for business purposes
- MyHIJAU certification for equipment
APPLICATION PROCESS
- 1Confirm the equipment is listed on MyHIJAU
- 2Purchase and install the equipment
- 3Commission the system
- 4Submit the GITA (Asset) application to MGTC (MyHIJAU)
- 5Application submitted by 31 Dec 2026; subject to MGTC verification
- 6Claim allowance in tax filing
GITA FAQ
What is GITA and how does it work for energy efficiency projects?
GITA (Green Investment Tax Allowance) Asset is a Malaysian tax incentive administered by MGTC (Malaysian Green Technology and Climate Change Corporation) that provides a 60% investment tax allowance on qualified energy efficiency and solar equipment (Tier 2). Unlike a tax rebate, GITA is an allowance — 60% of the qualifying capital expenditure is set off against up to 70% of your statutory income, with any unused balance carried forward. At the standard 24% corporate tax rate, a RM 1 million green investment generates RM 144,000 in tax savings (14.4% effective discount), significantly improving project ROI and shortening payback periods.
Who qualifies for GITA in Malaysia?
To qualify for GITA, your company must be a Malaysian-registered entity with sufficient statutory income to absorb the allowance. The equipment must be new and unused, owned by the company (not leased), used in Malaysia for business purposes, and be listed on the MyHIJAU directory managed by MGTC. SMEs on reduced tax rates receive a proportionally smaller effective GITA benefit, but it still meaningfully reduces project costs.
How do you apply for GITA?
The GITA (Asset) process: confirm the equipment is listed on MyHIJAU, purchase and install it, commission the system, then submit the application to MGTC (MyHIJAU) with invoices and commissioning documents — the system must be commissioned and the application submitted by 31 December 2026 and is subject to MGTC verification. You then claim the allowance in your annual corporate tax filing via Form C with LHDN. Trexon prepares the full technical documentation package to support your MGTC application.
What energy efficiency equipment is eligible for GITA?
GITA Tier 2 covers a wide range of energy efficiency equipment including: Smart LED lighting systems with occupancy and daylight sensors, EC plug fans and high-efficiency AHU systems (MyHIJAU certified), high-efficiency chillers (COP above minimum standards), Variable Speed Drive (VSD) motors rated IE4/IE5 and above, Building Management Systems (BMS) and EPMS energy monitoring platforms, solar PV systems, and power factor correction systems. Battery energy storage systems (BESS) are Tier 1 assets at 100%. All qualifying equipment must appear on the MyHIJAU directory managed by MGTC.
How long does it take to receive the GITA benefit after applying?
GITA has two stages: the MGTC application, submitted after the system is commissioned (and submitted by 31 December 2026), and the claim. The actual tax benefit is realized when you file your annual corporate tax return — you claim the allowance in the Form C filing for the year the qualifying expenditure is verified. For companies on a December financial year-end, equipment installed in Q3/Q4 still qualifies for that year's tax claim. Unused allowances can be carried forward to subsequent years if insufficient taxable income exists in the year of installation.
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- Sizing from your 12 months of TNB bills and shift pattern
- Roof, switchboard and single-line diagram reviewed by our engineers
- Available incentives (GITA for solar, subject to MGTC verification) and Solar ATAP eligibility checked for your premises
- SEDA-registered PV Service Provider (RPVSP-2026/373) · SSM 201301044881 (1074704-D)
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