Budget 2027 announces improvements to green technology tax incentives and extends them until 31 December 2030. For qualifying investments, the Investment Tax Allowance (ITA) may be as high as 100%.
The incentives cover two main areas:
1. Green and Sustainable Technology Projects
Eligible projects include qualifying green and sustainable technology projects, as well as electric vehicle (EV) charging stations. The ITA may be up to 100%, subject to the relevant requirements.
2. Green Technology Assets for a Company’s Own Use
Companies may also qualify when purchasing eligible green technology assets for use in their own businesses. The ITA may likewise be up to 100%.
However, not every product labelled “green” automatically qualifies. Eligibility depends on the asset category, certification, application requirements and other applicable conditions.
What Does a 100% ITA Mean?
A 100% ITA is not a 100% cash refund. For example, if a company invests RM100,000 in qualifying green technology assets and is granted a 100% ITA, it may receive an allowance of RM100,000. This does not mean that LHDN will deposit RM100,000 into the company’s bank account.
The amount that can be set off against statutory income depends on the applicable offset limits, conditions and rules.
Before investing, businesses should consider whether the project can genuinely reduce energy use and operating costs, whether it meets the tax incentive requirements, and whether the expected return on investment and tax benefit justify the expenditure.
Green technology should be considered a long-term investment, with tax incentives serving as an added benefit—not the sole reason to spend. The aim is to make investments that are commercially sound as well as more sustainable.
CCS | Beyond Numbers
Budget 2027：绿色科技税务优惠延长至2030年，投资税务津贴最高可达100%
《2027年财政预算案》宣布改善绿色科技税务优惠，并将优惠期限延长至2030年12月31日。符合条件的投资，投资税务津贴（Investment Tax Allowance，ITA）最高可达100%。
这项优惠主要涵盖两个领域：
1. 绿色及可持续科技项目
符合条件的绿色及可持续科技项目，以及电动车（EV）充电站，均可能适用相关优惠。投资税务津贴最高可达100%，具体须符合适用要求。
2. 公司自用的绿色科技资产
公司购买合资格绿色科技资产并用于自身业务，也可能符合相关优惠。投资税务津贴同样最高可达100%。
不过，并非所有贴有“绿色”标签的产品都会自动符合资格。是否合格，取决于资产类别、认证、申请条件及其他适用规定。
100% ITA代表什么？
100%的投资税务津贴不等于100%现金退款。例如，公司投资RM100,000购买合资格的绿色科技资产，并获批100% ITA，代表可能获得RM100,000的投资税务津贴，并不表示LHDN会将RM100,000直接汇入公司的银行账户。
实际可用于抵扣法定收入的金额，仍须视适用的抵扣比例、条件及相关规定而定。
投资前，企业应考虑项目是否确实能够降低能源消耗与营运成本、是否符合税务优惠资格，以及预期投资回报与税务节省是否足以支持这项支出。
绿色科技应被视为长期投资，税务优惠则是额外奖励，而不应成为投资的唯一理由。理想的投资既要具备商业效益，也应有助于企业走向更可持续的发展。
CCS | Beyond Numbers
