MyTaxLah

Childcare & kindergarten fees YA2026: RM3,000 limit — what qualifies?

Up to RM3,000 for registered childcare, kindergarten or after-school centres.

YA2026

RM3,000

YA2027 (Proposed)

RM3,000

What qualifies?

  • Children 6 and below: TASKA registered with JKM or TADIKA registered with MOE.
  • From YA2026: day-care or after-school transit centres registered with JKM (children up to 12).

Tips

  • Only one parent can claim.
  • Check the centre’s JKM / MOE registration number — unregistered centres don’t qualify.

Records to keep

Receipts showing the centre’s registration number.

What’s changing

  • YA2026: From YA2026: RM3,000 made permanent and extended to day-care / after-school centres for children up to 12.

How much tax does the full RM3,000 save?

Single, no bonus, basic reliefs only. Tax saved ≈ amount claimed × your marginal rate.

Monthly salary Marginal rate Tax saved
RM4,000 3% RM90
RM6,000 11% RM330
RM8,000 19% RM570
RM10,000 25% RM750
RM15,000 25% RM750
RM20,000 25% RM750

FAQ

What is the limit for childcare & kindergarten fees?

YA2026: RM3,000. YA2027 (proposed): RM3,000.

What records do I keep for childcare & kindergarten fees?

Receipts showing the centre’s registration number. LHDN can ask for them within 7 years.

More spouse & children reliefs