ListBelanja
Can I claim petrol and tolls for tax relief?
Short answer: for salaried employees, no — petrol and tolls for personal trips or commuting are not in LHDN's official YA2026 relief table (26 categories). For businesses and freelancers, petrol and tolls for business trips are deductible expenses on Form B.
No credit card · BM, English & 中文 · your records live in the cloud, not on one phone
Updated
Salaried employees
Commuting to and from work is personal spending. Petrol, travel or toll allowances your employer pays for official duties are handled through Form EA and the allowance exemption rules — not as a relief you claim yourself.
Driving an electric vehicle? Installation, rental or subscription costs for charging facilities can be claimed under EV charging & food waste composter (cap RM2,500).
Business, freelance & e-hailing (Form B)
- Petrol, tolls and parking for business trips are deductible business expenses.
- Separate personal use — only the business portion is deductible.
- Keep receipts and a trip log (date, purpose, distance) as proof.
Trips & claims in ListBelanja
- The mileage log keeps every business trip with its date, purpose and distance.
- Petrol and toll receipts are scanned or sent by email or Telegram, and kept apart as personal or business.
- Staff can send mileage claims to their employer for approval.
Frequently asked questions
Can an employee claim petrol in e-Filing?
No. There is no petrol or toll relief for employees in the official YA2026 table. Travel allowances from your employer are handled through Form EA.
Can a freelancer deduct petrol costs?
Yes, for business trips — reported as an expense on Form B. The personal-use portion is not deductible.