Investment Tax Allowances

The Malaysian government commitment to a healthier and ‘greener’ future can be seen in the promotion of the ‘green’ industry.

To strengthen the development of green technology, the Government continues to provide incentives in the form of investment tax allowance for the
purchase of green technology assets and income tax exemption for the use of green technology services and system.

Investment Tax Allowances (ITA) of 100% of qualifying capital expenditure incurred on green technology asset from the year of assessment 2013 until the year of assessment 2020.

The allowance can be offset against 70% of statutory income in the year of assessment. Unutilised allowances can be carried forward until they are
fully absorbed.

For more details on Investment Tax Allowance, you may visit MIDA’s Official Website.