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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
- 1Verify equipment MyHIJAU certification
- 2Apply to Ministry of Investment, Trade and Industry (MITI)
- 3Receive approval letter (6-8 weeks)
- 4Purchase and install equipment
- 5Submit invoices and proof to MITI
- 6Claim allowance in tax filing
GITA FAQ
What is GITA and how does it work for energy efficiency projects?
GITA (Green Investment Tax Allowance) is a Malaysian tax incentive administered by MIDA that provides a 60% investment tax allowance on qualified green technology and energy efficiency equipment. Unlike a tax rebate, GITA is a capital allowance — it reduces your chargeable income by 60% of the qualifying capital expenditure. 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 taxable income to absorb the capital allowance. The equipment must be new and unused, owned by the company (not leased), used in Malaysia for business purposes, and carry MyHIJAU certification issued by the Ministry of Natural Resources and Environmental Sustainability. SMEs with chargeable income below RM 600,000 pay a reduced tax rate of 17-19%, which lowers the effective GITA benefit to 10.2-11.4% but still meaningfully reduces project costs.
How do you apply for GITA through MIDA?
The GITA application process involves six steps: verify your equipment's MyHIJAU certification, submit Form GIT-1 to MITI (Ministry of Investment, Trade and Industry) with technical specifications and energy savings projections, receive an approval letter (typically 6-8 weeks), purchase and install the certified equipment, submit invoices and commissioning reports to MITI as proof, and finally claim the tax allowance in your annual corporate tax filing via Form C with IRB. Trexon prepares the full technical documentation package to support your MIDA/MITI 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, power factor correction systems, and battery energy storage systems (BESS). All qualifying equipment must appear on the MyHIJAU product registry maintained by the Ministry of Natural Resources.
How long does it take to receive the GITA benefit after applying?
GITA has two distinct timelines: the approval stage and the claiming stage. MITI approval for the incentive typically takes 6-8 weeks from application submission. The actual tax benefit is realized when you file your annual corporate tax return — meaning if you receive approval and install equipment in the same financial year, you claim the allowance in that year's Form C filing. 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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