Programmes
Green Investment Tax Allowance (GITA)
Type:
Tax Allowance
Agency:
MIDA / MDEC
Target Group:
SME, Mid‑Tier, Large
Description:
A tax allowance on qualifying capital expenditure for green technology assets or projects, offset against up to 70% of statutory income. Covers GITA Project (Business), GITA Asset (Own Consumption), and GITA Solar Leasing, including expansions for green hydrogen and EV charging stations.
Sector:
Green technology assets
Eligibility:
SME, Mid‑Tier, Large companies
Amount / Benefit:
100% ITA on qualifying capital expenditure, claimable for up to 5 years (valid until 31 December 2026)
How to Apply:
Apply through MGTC; assets or projects must be certified by MGTC (MyHIJAU)
Green Income Tax Exemption (GITE)
Type:
Tax Exemption
Agency:
MIDA / MDEC
Target Group:
SME, Mid‑Tier, Large
Description:
An income tax exemption for companies providing qualifying green technology services or projects listed under the MyHIJAU Directory, including GITE Solar Leasing.
Sector:
Green technology services and projects
Eligibility:
SME, Mid‑Tier, Large companies
Amount / Benefit:
70% income tax exemption for up to 5 years (valid until 31 December 2026)
How to Apply:
Apply through MGTC.
NUR@PETRA (e‑Rebate)
Type:
Rebate
Agency:
PETRA / SEDA
Target Group:
Micro, SME, Mid‑Tier
Description:
An e‑rebate programme for the purchase of energy‑efficient electrical appliances such as air conditioners and refrigerators, extended to MSMEs and commercial or industrial sectors.
Sector:
Energy efficiency
Eligibility:
Micro enterprises, SMEs, Mid‑Tier companies
Amount / Benefit:
Up to RM400 per appliance
How to Apply:
Apply via the SEDA website (www.seda.gov.my/nur).
AIBE Fund
Type:
Research Fund / Grant
Agency:
Ministry of PETRA
Target Group:
Research Institutions
Description:
A grant administered by the Ministry of PETRA, funded by TNB and independent power producers (IPPs), to support research related to renewable energy, energy efficiency, rural electrification, and energy transition. Open to government agencies, research institutions, universities, private sector companies, and foreign companies partnered with a Malaysian IPP or government entity.
Sector:
Energy / Renewable Energy / R&D
Eligibility:
Research institutions, SMEs, Mid‑Tier, Large companies, Foreign companies (with local IPP or government partner)
Amount / Benefit:
Varies by project (e.g. RM20 million for RE Chair programme; RM50 million for NUR@PETRA); annual application window
How to Apply:
Submit proposals via the Ministry of PETRA portal during the annual application window; shortlisted applicants present to the PETRA Evaluation Committee.
High‑Tech and Green Facility (HTG)
Type:
Financing
Agency:
Bank Negara Malaysia
Target Group:
SME
Description:
A financing facility for companies adopting green technology or high‑tech solutions.
Sector:
Green technology, High‑tech
Eligibility:
SMEs, Mid‑Tier companies
Amount / Benefit:
Part of RM3.8 billion allocation by Bank Negara Malaysia
How to Apply:
Apply through participating banks.
Reinvestment Allowance (RA)
Type:
Tax Allowance
Agency:
MIDA / LHDN
Target Group:
SME
Description:
A tax allowance on qualifying capital expenditure incurred for reinvestment in expansion, modernisation, automation, or diversification activities.
Sector:
Manufacturing, Agriculture
Eligibility:
SMEs, Mid‑Tier, Large companies
Amount / Benefit:
60% QCE offset against 70% of statutory income; 15‑year period
How to Apply:
Apply through MIDA; company must have been in operation for at least 36 months.
New Incentive Framework (NIF)
Type:
Tax Incentive (Outcome‑Based)
Agency:
MIDA / MITI
Target Group:
SME
Description:
Malaysia’s flagship investment incentive framework replacing Pioneer Status and Investment Tax Allowance (ITA) under PIA 1986. Outcome‑based assessment using the NIA Scorecard, focusing on quality investment, technology transfer, supply chain resilience, and sustainability. Offers either statutory tax rate reduction or investment allowance based on performance outcomes.
Sector:
Manufacturing (from 1 March 2026), Services (from Q2 2026)
Eligibility:
SMEs, Mid‑Tier, Large companies
Amount / Benefit:
Tiered incentives including reduced corporate tax rate or ITA (capital expenditure allowance), with quantum determined by NIA scorecard assessment
How to Apply:
Apply via the NIA Invest Malaysia portal; refer to NIF Implementation Guidelines on MIDA and MITI websites.