Horwath HTL summary
A capital allowance for qualifying automation machinery, equipment, software and systems used by service-sector companies, including eligible hotel operations.
Eligibility
Companies incorporated and resident in Malaysia that have operated in an eligible service activity for at least 36 months, hold the relevant business approvals and invest in qualifying automation used directly in the 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
A 200% Automation Capital Allowance on the first RM10 million of qualifying expenditure incurred from Years of Assessment 2023 to 2027.
- Tax deduction or allowance recorded
- 200%
- Application timing
- Rolling application; date recorded 31 December 2027
Why a hotel might use it
automation, technology, productivity, tax relief.
Critical conditions
- MIDA must receive the application by 31 December 2027, and SIRIM verifies the productivity improvement from the automation.
- The machinery, equipment, software or system must be used directly in the eligible service activity.
- Standard office, accounting, graphics and media software is excluded. Hotel, flight and restaurant booking applications and retail or restaurant self-ordering and payment kiosks are also excluded.
Verification
- Last verified
- 14 September 2026
- Official page updated
- Not stated