Horwath HTL summary
A tax allowance for companies expanding, modernising or refurbishing existing hotels and other tourism projects.
Eligibility
Companies undertaking expansion, modernisation or refurbishment of 1 to 5 star hotels, theme parks or other tourism projects in Malaysia. MIDA's equity rules for hotels: 1 and 2 star must be 100% Malaysian-owned, 3 star at least 30% Malaysian, 4 and 5 star unrestricted.
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 public record does not state whether the project may have started. Check the official programme.
Support
An allowance of 60% of qualifying capital expenditure incurred within five years, which can offset up to 70% of statutory income in each year of assessment.
- Application timing
- Rolling application
Why a hotel might use it
property upgrades, refurbishment, expansion, tax relief.
Critical conditions
- Hotel equity rules apply: 1 and 2 star hotels must be 100% Malaysian-owned and 3 star hotels at least 30% Malaysian.
- MIDA assesses and approves the incentive; the official page does not state an application deadline.
- Pioneer Status and this allowance are alternatives; confirm the right route with MIDA before committing.
Verification
- Last verified
- 14 September 2026
- Official page updated
- Not stated