C&I Incentives
GITA gives a 60% tax allowance on qualifying solar CAPEX (100% for BESS), Solar ATAP lets C&I premises self-generate with exports credited at SMP, and GTFS 5.0 adds a loan guarantee. GITA applies to qualifying CAPEX incurred by 31 December 2026. ERS Energy helps you claim the incentives available.
Payback, IRR and savings figures are estimates for reference only, not a quotation or offer. Actual results depend on the site survey, tariff and usage.
Malaysia offers valuable incentives for businesses investing in solar. GITA (60% of qualifying solar CAPEX, 100% for BESS) is claimed through MGTC, and Solar ATAP lets C&I premises self-generate with exports credited at SMP. GITA applies to qualifying CAPEX incurred by 31 December 2026 (check MGTC for any extension).
GITA allowance of 60% of qualifying solar CAPEX (100% for BESS), administered by MGTC. At the 24% corporate tax rate, that saves RM 14,400 per RM 100,000 of solar CAPEX (up to RM 24,000 for BESS). ERS Energy handles the MGTC application on your behalf.
Requires MyHIJAU-listed equipment. Unused allowances carry forward. Set-off is limited to 70% of statutory income. Subject to MGTC approval and prevailing tax legislation. Policy information as of September 2026.
Launched on 1 January 2026 as the successor to NEM. Excess energy is credited at the average System Marginal Price (SMP) of the preceding month. Capacity is subject to a TNB network study. ERS Energy handles full Solar ATAP registration.
Administered by PETRA and SEDA. Capacity limit is the lower of 100% of maximum demand and 1,000 kWac. Programme terms may be revised. Policy information as of September 2026.
For solar, GITA gives a 60% allowance on qualifying CAPEX. At a 24% corporate tax rate, that is a direct reduction in your tax bill of about 14.4% of the system cost (up to 24% for BESS). Most businesses only realise this after they’ve already budgeted. Not sure of your system size? Use the C&I Savings Estimator first.
Pick your business size, choose your system size on the slider, and the model returns GITA tax saving, net effective cost, monthly savings, and a side-by-side financing comparison.
Illustrative estimate only, based on the stated assumptions and current published tariffs/incentives. Not a quotation or financial, tax or investment advice. Actual results depend on a site survey.
Two short walkthroughs from CFOs and finance teams that turned GITA + financing into a board-ready brief.
“How much does GITA actually reduce our cost in real money?”
Select Mid-Market and set the slider to around 500 kWp. The calculator shows the GITA tax saving as a range, the payback after GITA, and the financing comparison. The number your CFO should use is the net cost after GITA, not the gross system cost.
Example: 500 kWp → GITA saving RM 126,720–139,680 → payback 4.1–4.6 yrs after GITA (NDMV General, exports not credited)
“We can’t fund this upfront. Which financing structure works best?”
Use the financing comparison table. It shows the monthly repayment of a green loan (3.5% p.a., assumed) against monthly energy savings, side by side with a lease and a PPA. Whether the savings cover the repayment depends on the system size and terms; the calculator shows the difference for each option.
Tip: compare Cash vs Green Loan vs Solar Lease vs PPA, each has a different cash-flow profile
GITA is a major financial incentive for C&I solar in Malaysia. For solar it gives a 60% allowance on qualifying CAPEX (100% for BESS), administered by MGTC, for qualifying CAPEX incurred by 31 December 2026 (check MGTC for any extension). Here’s how it works, with worked examples by business size.
Based on 24% corporate tax rate and 60% GITA on solar CAPEX. Ranges come from the ERS calculator (NDMV General tariff, manufacturing profile, exports not credited). Actual savings depend on your company’s tax position and statutory income. Estimates for reference only, not a quotation or offer.
| GITA allowance | 60% of qualifying CAPEX |
| Tax saving (24%) | RM 29,376–32,544 |
| First-year savings | RM 39,450 |
| Payback (after GITA) | 4.8–5.3 years |
| IRR | 20.2%–22.3% |
| 25-year net savings | RM 1.0M |
| GITA allowance | 60% of qualifying CAPEX |
| Tax saving (24%) | RM 126,720–139,680 |
| First-year savings | RM 197,251 |
| Payback (after GITA) | 4.1–4.6 years |
| IRR | 23.4%–25.6% |
| 25-year net savings | RM 5.3M–5.4M |
| GITA allowance | 60% of qualifying CAPEX |
| Tax saving (24%) | RM 423,360–469,440 |
| First-year savings | RM 789,004 |
| Payback (after GITA) | 3.5–3.8 years |
| IRR | 27.4%–30.2% |
| 25-year net savings | RM 21.7M–22.0M |
Effective 1 January 2026, Solar ATAP gives C&I businesses a route to self-generate under contracts of up to 10 years, with capacity limited to the lower of 100% of maximum demand and 1,000 kWac and subject to a TNB network study.
Solar ATAP is subject to grid capacity (TNB network study), with contracts of up to 10 years. C&I businesses register through SEDA.
Solar ATAP allows excess generation, including weekends and holidays, to be exported and credited at SMP. Export credits are not counted in the ERS calculators, so any credit is additional upside.
Our C&I incentive specialists will review your tax position, system size, and eligibility to maximise your GITA and Solar ATAP benefits, with projected savings specific to your business.
