Education Fees
12 October 2026
Education Fees Tax Relief
Investing in your education can bring long-term benefits. If you paid fees for qualifying courses or professional studies, you may be eligible to claim education fee tax relief when filing your Malaysian income tax.
Maximum relief for YA2025
RM7,000
For eligible education fees, including a sub-limit for qualifying skills enhancement and self-development courses.
What education expenses qualify?
1. Tertiary education
Fees for qualifying courses up to degree level in fields such as law, accounting, Islamic finance, technical, vocational, industrial, scientific or technology studies, at recognised institutions.
2. Master's and PhD studies
Fees for qualifying Master's degree or Doctor of Philosophy (PhD) studies in any field, subject to the applicable requirements.
3. Skills enhancement and self-development
Eligible upskilling or self-enhancement course fees, capped at RM2,000 within the overall RM7,000 education relief limit.
Source: LHDN, Tax Relief for Resident Individuals, Year of Assessment 2025.
Who is eligible?
Resident individuals claiming eligible fees paid for their own qualifying studies or courses. Course type, institution recognition and other LHDN conditions must be satisfied.
What should you keep?
- Official receipts for course or tuition fees.
- Proof of payment.
- Course details and evidence of the institution or course's recognition, where applicable.
Important note
The RM7,000 limit is not an additional RM7,000 on top of the RM2,000 course sub-limit. Qualifying skills enhancement and self-development fees are included within the overall limit. Ordinary hobby classes or courses do not automatically qualify.
Official reference: