《第12大马计划》强调绿色环境及低污染，政府宣布将推出碳税（cukai karbon）。
首相拿督斯里依斯迈沙比里表示，马来西亚已承诺2050年前，须实现净零碳排放目标，因此政府将通过一些举措，控制碳排放。
他强调，经济发展的当儿，不应影响自然环境，因此须维护绿色区域。
“为实现2050年净零碳排放目标，政府将通过一些努力措施，降低碳排放，包括制定碳排放价格和实施碳税。”
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