Automation Capital Allowance for services
A capital allowance for qualifying automation machinery, equipment, software and systems used by service-sector companies, including eligible hotel operations.
Who it may suit: 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.
What it supports: A 200% Automation Capital Allowance on the first RM10 million of qualifying expenditure incurred from Years of Assessment 2023 to 2027.
The recorded terms do not include a pre-start restriction. Check the official programme before acting.
- Key condition
- MIDA must receive the application by 31 December 2027, and SIRIM verifies the productivity improvement from the automation.
- Deadline
- Rolling application; date recorded 31 December 2027
- Last verified
- 14 September 2026