YA2026
RM7,000
YA2027 (Proposed)
RM7,000
What qualifies?
- Below Masters: courses in law, accounting, Islamic finance, technical, vocational, industrial, scientific or technology fields at recognised local institutions.
- Masters or PhD: any field.
- Upskilling courses recognised by the Department of Skills Development (JPK): sub-limit RM2,000, until YA2026.
- Proposed from YA2027: any field from certificate to PhD; TVET courses for self or spouse RM3,000; hobby classes and children’s STEM/arts/language/religion tuition RM2,000.
YA2026 sub-limits
- Recognised courses (law, accounting, technical, science…) / Masters & PhD : shares the RM7,000 overall limit
- Upskilling courses (recognised by JPK) : RM2,000
Tips
- Only your own fees count — your child’s university fees don’t (claim the RM8,000 child relief instead).
- For online courses, check they are from a recognised institution or JPK-recognised.
Records to keep
Fee receipts, offer letter or proof of enrolment.
What’s changing
- YA2027: Renamed "Education & Skills Training Fees": any field of study qualifies, children’s tuition included.
How much tax does the full RM7,000 save?
Single, no bonus, basic reliefs only. Tax saved ≈ amount claimed × your marginal rate.