Green Investment Tax Allowance (GITA)

A company can apply for GITA Project if it:

• Company Status
  • The company must be incorporated under the Companies Act 2016 and be a tax resident in Malaysia.
• Qualifying Company Categories
  • A newly established company undertaking a qualifying green technology project; or
  • An existing company that:
    • Has not previously undertaken a qualifying GITA activity;
    • Has undertaken a qualifying green technology activity but has not obtained GITA approval before; or
    • Has previously received GITA approval and intends to expand, diversify, or undertake additional qualifying green technology activities within the approved incentive period.

Other Requirements

• Qualifying capital expenditure (CAPEX) must generally be incurred after the application is submitted to MIDA.
• For renewable energy projects, only new green technology equipment and systems qualify.
• Companies within the same group must operate the project separately, with separate facilities, equipment, and employees.