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Tax reliefs · YA2025

Child 18+ in higher education tax relief — YA2025

Each unmarried child of 18 years and above receiving further education (diploma or higher in Malaysia; degree or equivalent outside Malaysia)

YA2025 cap
RM8,000
Receipt needed
No purchase receipt needed

LHDN has not published YA2026 caps yet; YA2025 caps are shown and this page updates itself as soon as the new table is out.

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Updated

Who qualifies & what counts

Unmarried child aged 18 years and above subject to the following conditions: 1. pursuing full-time higher education (excluding matriculation / pre-degree / A-Level courses) at a university, college or similar educational institution in Malaysia; or

Official source: Full conditions on LHDN's website

How to claim it with ListBelanja

  1. Mark this relief in the Tax tab if it applies to you.
  2. ListBelanja adds it to your tax calculation within the RM8,000 cap.
  3. At e-Filing time the value is ready in the right box with a Copy button.

Frequently asked questions

What is the Child 18+ in higher education relief cap for YA2025?

The Child 18+ in higher education relief cap for YA2025 is RM8,000, according to LHDN's official table.

Do I need to keep receipts for Child 18+ in higher education relief?

This relief doesn't depend on purchase receipts, but keep supporting documents (for example certificates, OKU cards or birth certificates) where relevant.