Green Technology Tax Incentive Advisory
Up to 100% investment tax allowance on your green capital expenditure, or 70% income tax exemption on solar leasing income. We handle the eligibility review, the MIDA or MGTC application, and the annual compliance that keeps your approval valid.
Which Incentive Fits Your Business
Three green technology incentives are open for application until 31 December 2026. We identify the right one, confirm you still qualify, and prepare the submission.
GITA Project for Business Purposes
100% investment tax allowance on qualifying capital expenditure, set off against your statutory income.
- Green hydrogen — up to 10 years
- Integrated waste management — 5 years
- EV charging stations — 5 years
- Solar, biomass, biogas, mini hydro, geothermal, wind — 5 years
GITE Solar Leasing
70% exemption on statutory income from solar PV leasing and sale of electricity under NEM or SelCo.
- Above 10MW to 30MW — 10 years
- Above 3MW to 10MW — 5 years
- Requires SEDA verification and RPVI listing first
- Minimum 60% Malaysian equity
GITA Asset for Own Consumption
Investment tax allowance on green technology assets you buy for your own operations.
- Rooftop solar for own use
- Energy efficient equipment and systems
- Assets must be listed under MyHIJAU
- Application goes to MGTC, not MIDA
Already Approved? Your Conditions Are Still Live
An approval letter is the start of your obligations, not the end. Approvals are withdrawn when conditions are not met — and the allowance already claimed can be clawed back.
Effective date determination
Must be applied for within 24 months of your approval letter. Miss it and the incentive is at risk.
Annual conditions verification
Headcount, competent personnel with current CPD, green policy, documented SOP, and adequate local operating expenditure — verified by an external auditor.
Clearance before you claim
No claim should reach LHDN before the compliance confirmation letter is issued. We manage the sequence so your claim holds up.
Two Minute Eligibility Check
Four questions. No email required. You get a straight answer on whether an application is still possible.
How We Work
A fixed fee diagnostic first, so you know where you stand before committing to a full application.
Eligibility diagnostic
We confirm which incentive applies, whether the timing still works, what pre-requisites are missing, and what the benefit is worth in ringgit. You get a written memo and a clear go or no-go. Fixed fee, credited against the application if you proceed.
Pre-requisites
SEDA verification and RPVI listing, MyHIJAU registration, EVCS licensing, competent personnel certification, green policy and SOP documentation. We project manage these alongside our technical partners.
Application preparation
Business case, capital expenditure schedule, five year financial projections, local operating expenditure and substance narrative, and a full condition compliance matrix. Submitted through the InvestMalaysia portal.
Queries and decision
We respond to MIDA, MGTC and SEDA queries on your behalf and track the file through to the decision letter.
Ongoing compliance
Effective date determination, annual conditions verification, external auditor coordination, and clearance before any claim is filed with LHDN.
Why Neutral Consulting
Chartered accountants
A qualified team, not a sales desk attached to an equipment supplier.
Incentive specialists
MIDA, MDEC and MITI incentive applications across manufacturing, digital and services.
Independent
We do not sell solar systems. Our advice is not attached to a hardware sale.
We stay on
Still here in year three, filing the compliance that protects your approval.
Get A Call Back
Tell us about the project and we will tell you honestly whether an application is worth making.
Call +6017 984 8205 or email [email protected]
Green technology tax incentives are approved at the discretion of the National Committee on Investment. Eligibility depends on the prevailing guidelines issued by MIDA, MGTC and SEDA at the date of application, and approval cannot be guaranteed. The application window for these incentives runs to 31 December 2026. This page is general information and does not constitute tax advice.