Self-Development
4 October 2026
Self-Development Tax Relief
Investing in your skills can support career growth and lifelong learning. Certain skills enhancement and self-development course fees may qualify for personal income tax relief, subject to LHDN requirements.
Tax Relief Amount & Breakdown
Maximum relief
RM2,000
For Year of Assessment (YA) 2025, eligible skills enhancement or self-development course fees may qualify for relief of up to RM2,000.
This amount is part of the overall Education Fees tax relief limit of RM7,000. It is not an additional RM2,000 on top of the RM7,000 limit.
What expenses qualify?
Eligible expenses may include:
- Fees for recognised skills enhancement courses.
- Fees for eligible self-development courses.
- Course fees that meet LHDN's recognition requirements under the National Skills Development Act 2006.
Note: Not all courses, workshops or online classes qualify for tax relief. Eligibility depends on the course and training provider.
Who is eligible?
- The taxpayer must claim eligible course fees paid for their own skills enhancement or self-development.
- The course must meet the applicable recognition requirements.
- The claim must comply with LHDN's rules for the relevant Year of Assessment.
Supporting Documents
- Official course fee receipts or invoices.
- Proof of payment.
- Course details and description.
- Evidence that the training provider meets the applicable recognition requirements, where needed.
Important note
- The maximum relief for qualifying skills enhancement or self-development course fees is RM2,000 for YA2025.
- The RM2,000 limit is included within the overall Education Fees relief limit of RM7,000.
- The course and training provider must meet the applicable LHDN requirements.
- Do not claim the same expense twice under different tax relief categories.
- Keep supporting documents for tax filing purposes.
Official LHDN Reference:
https://www.hasil.gov.my/individu/pelepasan-cukai/
Official YA2025 Tax Relief Guide:
https://www.hasil.gov.my/media/levea53b/flyers-pelepasan-cukai-2025_bi_mfa2312.pdf
LHDN Public Ruling No. 7/2025: