Green Investment Tax Allowance (GITA) extension and revision
Provider: Ministry of Finance / LHDN
This page describes a scheme family we have verified against its official source. Terms change — always confirm the live criteria, costs and availability with the provider before you apply.
Scheme details
- Provider
- Ministry of Finance / LHDN
- Instrument type
- incentive
- Ticket tier
- Not stated
- Source last checked
- 2026-10-12
Announced-only in Budget 2027 speech tabled 9 Oct 2026 (MOF budget documents; owning agency has not been checked for an opened application). Lampiran 25 and speech para 113: GITA extended for applications 1 Jan 2027 - 31 Dec 2030. Projects: Tier 1 (green hydrogen, OTEC) 100% allowance, 100%/70% offset, 5+5 years; Tier 2 (EV charging, renewables) 60% allowance, 70% offset, 5 years. Own-use assets: Tier 1 100% / Tier 2 60% allowance, 70% offset; asset claims to MGTC within 24 months of purchase; project applications to MIDA. Not SME-specific. Tax measure - subject to Finance Bill/gazette; no application window unless stated.
Official source
Applications are only ever made on the provider’s own official channel — never here. We do not process applications or take your documents.
Apply at the official sourcehttps://belanjawan.mof.gov.my/pdf/belanjawan2027/ucapan/langkah-cukai.pdf
A match is not an approval or a promise of eligibility. The provider decides.