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Calculate ROIGITA Tax Filing for Solar Investments
The Green Investment Tax Allowance (Asset) lets the company that owns a solar system claim an allowance of 60% of qualifying capex, set off against up to 70% of statutory income. It is an allowance, not a rebate. The capex must be incurred, the system commissioned and the MGTC application submitted by 31 December 2026.
Illustration only: RM500,000 of qualifying capex × 60% = RM300,000 allowance, set off against up to 70% of statutory income
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Up to 70%
Of statutory income the allowance can offset
31 Dec 2026
Commissioned + MGTC application submitted by
60%
GITA allowance on qualifying capex
Why GITA gets missed
The four most common reasons Malaysian businesses leave this allowance unclaimed.
GITA sits outside the usual tax filing
GITA sits outside the standard CP204 workflow, and many SME accountants have not prepared an MGTC GITA (Asset) application. We prepare the solar system documentation the application needs.
The MGTC step is easy to miss
The GITA (Asset) application goes to MGTC, the Malaysian Green Technology and Climate Change Corporation. For 2026 the capex must be incurred, the system commissioned and the MGTC application submitted by 31 December 2026.
Set-off limits misapplied
The allowance (60% of qualifying capex) can only be set off against up to 70% of statutory income in a year of assessment. Unused amounts and their carry-forward follow the incentive rules, so confirm the treatment with your tax adviser.
Mismatched with Capital Allowance claims
Many accountants claim both GITA and standard Capital Allowance on the same asset — which is not permitted. The election between them must be made correctly at filing.
Pricing
Fees are quoted per project from your capex size. No percentage-of-savings billing.
SME
Single capex claim ≤ RM 500K
Quoted on request
- MGTC GITA (Asset) application support
- LHDN claim workings
- Capital allowance reconciliation
- Statutory income offset workings
- Carry-forward schedule
Mid-Market
Claim RM 500K – RM 5M, multi-asset
Quoted on request
- All SME inclusions
- Multi-asset register reconciliation
- Multi-year capex phasing
- Separate entity workings (if applicable)
- Priority turnaround
Enterprise
RM 5M+ or multi-year, with appeal support
Quoted on request
- All Mid-Market inclusions
- Multi-year GITA portfolio
- LHDN query response support
- Audit-ready file preparation
- Appeal documentation if disputed
What we file
Five pieces of work across the MGTC application and your tax return, prepared with your tax agent.
MGTC GITA (Asset) Application
We prepare the solar system documentation for the owner's GITA (Asset) application to MGTC. The application must be submitted by 31 December 2026, with the capex incurred and the system commissioned.
LHDN Claim Workings
Full preparation of the claim workings for the GITA Asset allowance (section 127(3)(b) of the Income Tax Act 1967) in your company tax return, covering the 60% allowance against qualifying capex.
Capital Allowance Reconciliation
We reconcile the GITA election against your existing capital allowance claims to ensure no asset is double-claimed and your tax return is LHDN-compliant.
Statutory Income Offset Workings
Detailed workings showing how the 60% allowance offsets statutory income, including the correct treatment of investment holding company vs operating company structures.
Carry-Forward Tracking
A multi-year carry-forward schedule showing remaining unutilised GITA balances and the optimal offset strategy across future tax years.
Eligibility checklist
Your company must meet all four conditions to benefit from GITA.
- Must be a Malaysian-incorporated company (Sdn Bhd or Bhd)
- The company must own the solar PV asset — GITA (Asset) is an owner-only allowance
- Capex incurred, system commissioned and MGTC application submitted by 31 December 2026
- The allowance is set off against up to 70% of statutory income, so the company needs taxable statutory income to benefit
Not sure if you qualify? Contact us for a free quote.
How it works
Five steps from eligibility check to a filed GITA claim with carry-forward schedule.
Step 1 — Eligibility Check
We review your company structure, asset ownership, commissioning date, and capex amount. We review your eligibility against MGTC's criteria before any fee is charged; MGTC makes the decision on the application.
Step 2 — MGTC Application
We prepare the supporting solar installation documents for the owner's MGTC GITA (Asset) application, submitted by 31 December 2026.
Step 3 — LHDN Claim Workings
Once the MGTC application is submitted, we prepare the full claim workings with capital allowance reconciliation and statutory income workings.
Step 4 — Submit with Tax Return
We coordinate with your tax agent to ensure the claim is correctly filed with your CP204 / Form C submission. We can work directly with your existing accountant.
Step 5 — Carry-Forward Tracking
We deliver a carry-forward schedule showing remaining GITA balances and optimal utilisation across future assessment years.
Claim your GITA allowance before it lapses
For 2026, the capex must be incurred, the system commissioned and the MGTC application submitted by 31 December 2026. Miss any of the three and the allowance is lost.
Related services and next steps
Tax planning sits alongside the project itself. These pages cover financing, incentives and the wider commercial solar scope.
Commercial solar financing
Compare ways to fund a commercial solar system, including options that reduce the upfront capital outlay.
Commercial solar solutions
Solar for offices, retail, factories and other business premises, designed around your own load profile.
Solar incentives in Malaysia
An overview of the government schemes and tax incentives that may apply to solar, and their deadlines.
Commercial energy audit
See where a facility uses electricity, from HVAC and lighting to motors, and which efficiency measures to look at first.
ESG and sustainability reporting
Turn energy and emissions data into GHG inventory and climate disclosure reports for your stakeholders.
Business service enquiry
Share your business service requirements with the Trexon team.