Horwath HTL summary
A tax allowance for companies buying approved green technology assets for their own use, such as energy efficiency equipment, renewable energy systems and certified green buildings.
Eligibility
Companies incorporated and resident in Malaysia buying new green technology assets listed in the MyHIJAU Directory for use in their own business.
The administering body decides eligibility and support. Check the official programme against your organisation and project before making commitments.
Project timing in the recorded terms
The recorded terms do not include a pre-start restriction. Check the official programme before acting.
Support
Tier 1 assets, including battery storage and green buildings, earn a 100% allowance; Tier 2 assets, including renewable energy and energy efficiency systems, earn 60%. The allowance can offset up to 70% of statutory income.
- Application timing
- Rolling application; date recorded 31 December 2026
Why a hotel might use it
sustainability, energy efficiency, renewable energy, green building.
Critical conditions
- Spending must fall between 1 January 2024 and 31 December 2026, and MGTC must receive the application by 31 December 2026.
- Apply after the asset is commissioned and within 24 months of the spending (36 months for green buildings).
- The asset must be new, owned by the company and listed in the MyHIJAU Directory; MGTC charges a processing fee from RM2,500.
Verification
- Last verified
- 11 September 2026
- Official page updated
- 24 April 2024