Insentif Fiskal
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The Government of Malaysia offers attractive fiscal incentives to encourage the generation of Renewable Energy (RE) and the adoption of Energy Efficiency (EE) initiatives amongst energy producers and users in Malaysia and to ensure sustained national economic development for the future.

The Ministry of Energy, Green Technology and Water (MEGTW) is responsible for the implementation of national policies relating to RE and EE and desires to accelerate the adoption of RE and EE initiatives.

The incentives are aimed to support local industries and service providers to invest on RE and EE. The fiscal incentives granted are:
  • Pioneer Status (PS);
  • Investment Tax Allowance (ITA); and
  • Tax & Stamp duty exemption for GBI certified property
a. Tax Incentives for Energy Generation Activities Using Renewable Energy Resources
Companies undertaking generation of electricity using renewable energy resources such as biomass, biogas, solar photovoltaic, inorganic waste and, hydropower (not exceeding 30 megawatts) are eligible for the following incentives:
  1.  Pioneer Status with income tax exemption of 100% of the statutory income for ten years. Unabsorbed capital allowances as well as accumulated losses incurred during the pioneer period can be carried forward and deducted from the post pioneer income of the company, or
  2. Investment Tax Allowance of 100% on the qualifying capital expenditure (such as expenditure on factory, plant, machinery or other equipment used for the approved project) incurred within a period of five (5) years This allowance can be offset 100% of the statutory income for each year of assessment. Any unutilised allowance can be carried forward to subsequent years until fully utilised.
For the purpose of this incentive, ‘biomass sources’ refer to palm oil mill/estate waste, rice mill waste, sugar cane mill waste, timber/sawmill waste, paper recycling mill waste, municipal waste, and biogas (from landfill, palm oil mill effluent (POME), animal waste and others), while energy forms refer to electricity, steam, chilled water, and heat. Companies must implement their projects within one (1) year from the date of approval. With effect from 8 September 2007, other companies in the same group are eligible for the same incentives as above even though one company in the same group has been granted the incentive.

Applications received by 31 December 2015 are eligible for this incentive. Applications should be submitted to MIDA.

b. Tax Incentives for Companies Providing Energy Conservation Services
In order to reduce operation costs as well as to promote environmental preservation, companies providing energy conservation services are eligible for the following incentives:
  1.  Pioneer Status with income tax exemption of 100% of the statutory income for a period of ten years. Unabsorbed capital allowances as well as accumulated losses incurred during the pioneer period can be carried forward and deducted from the post pioneer income of the company, or
  2. Investment Tax Allowance (ITA) of 100% on the qualifying capital expenditure incurred within five (5) years. The allowance can be offset against 100% of the statutory income for each year of assessment. Any unutilised allowance can be carried forward to subsequent years until fully utilised. The companies must implement their projects within one (1) year from the date of approval.

c. Tax Incentives for Companies Investing to Conserve Own Energy Use
Companies intending to incur capital expenditure for conserving energy for own consumption are eligible for:-
  •  ITA of 100% of the qualifying capital expenditure incurred within a period of 5 years.

Applications received by 31 December 2015 are eligible for this incentive. Applications should be submitted to MIDA.

d. Tax Incentives for Building Obtaining Green Building Index Certificate
In order to widen the usage of green technology, the Government has launched the green building index (GBI) on 21 May 2009. GBI is a green rating index on environment friendly buildings. As a measure to encourage the construction of buildings using green technology:
  1. Owners of buildings awarded the GBI certificate, are eligible for tax exemption equivalent to 100% of the additional capital expenditure incurred to obtain the GBI certificate. The exemption is allowed to set-off against 100% of the statutory income for each year of assessment. The incentive is applicable for new buildings and upgrading of existing buildings. The incentive is given only for the first GBI certificate issued in respect of the building. This incentive is effective for buildings awarded with GBI certificates from 24 October 2009 until 31 December 2014.
  2. Buyers of buildings and residential properties awarded GBI certificate bought from real property developers are eligible for stamp duty exemption on instruments of transfer of ownership of such buildings. The amount of stamp duty exemption is on the additional cost incurred to obtain the GBI certificate. The incentive is given only once to the first owner of the building.
This incentive is effective for sales and purchase agreement executed from 24 October 2009 to 31 December 2014.
 

How To Apply For The Incentives?

The application should be submitted to:

Malaysian Industrial Development Authority (MIDA)
Block 4, Plaza Sentral
Jalan Stesen Sentral 5
Kuala Lumpur Sentral
50470 KUALA LUMPUR
MALAYSIA.






 
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