Childcare Fee Relief Malaysia 2026 — RM 3,000 Nursery/Kindergarten + RM 1,000 Breastfeeding Equipment (YA 2025)
Two parent-focused tax reliefs that millions of Malaysian families miss every year: RM 3,000 for registered childcare and kindergarten fees, and RM 1,000 for breastfeeding equipment. Both are claimable in addition to child relief — and they're separate caps.
Two Reliefs — Separate Caps, Both Often Missed
If you have young children, you are likely eligible for two reliefs that are completely independent of the standard child relief (RM 2,000 or RM 8,000). Most Malaysians with nursery or kindergarten-aged children claim child relief but miss these two:
RM 3,000
Childcare Centre & Kindergarten Fee Relief
Fees paid to a registered childcare centre (taman asuhan kanak-kanak / nursery) or registered kindergarten (tadika) for a child aged 6 and below. This is the total cap for the year — not per child.
RM 1,000
Breastfeeding Equipment Relief
Purchase of qualifying breastfeeding equipment for a child aged 2 and below. Claimed by the working mother. Available each tax year the child qualifies.
These are in addition to child relief.
A parent with a 4-year-old in a registered kindergarten can claim: RM 2,000 child relief + RM 3,000 childcare fee relief. Both come from different sections of Form BE. Together with EPF (RM 4,000) and personal relief (RM 9,000), that's RM 18,000 in chargeable income reduction — saving RM 2,340–RM 3,420 in taxes depending on your bracket.
Part 1: Childcare Fee Relief — RM 3,000
What Qualifies
The centre or kindergarten must be registered with the relevant government authority:
| Type | Registered With | Age Range | Relief |
|---|---|---|---|
| Childcare centre / nursery (taman asuhan kanak-kanak) | Jabatan Kebajikan Masyarakat (JKM) — under Child Care Centres Act 1984 | 0–4 years | ✅ Up to RM 3,000 |
| Kindergarten (tadika) | Ministry of Education Malaysia (KPM) | 4–6 years | ✅ Up to RM 3,000 |
| Registered preschool (KEMAS / PERMATA) | Ministry of Rural Development / PM's Department | 4–6 years | ✅ Up to RM 3,000 |
| Unregistered home daycare / babysitter | Not registered anywhere | Any | ❌ Does not qualify |
| Family member caring for child (relative) | N/A | Any | ❌ Does not qualify |
| Tuition / enrichment classes (Kumon, abacus) | Not a childcare registration | Any | ❌ Does not qualify |
| After-school care at school | Depends — if registered, may qualify | Any | ⚠️ Verify registration |
How to verify: ask the centre for their registration number.
JKM-registered nurseries have a registration number format starting with a state code (e.g. "KL/TC/123"). KPM-registered kindergartens have a Kementerian Pendidikan registration reference. Ask admin staff for the registration certificate — most legitimate centres will have it displayed prominently.
What Fees Qualify
- Monthly childcare or kindergarten fees
- Annual registration or enrolment fees charged by the centre
- Term fees for registered preschool programmes
- Meals provided as part of the centre's fee package
- Transportation fees bundled in the centre's invoice
- Extra tuition classes (charged separately from childcare fees)
- School uniform or bag purchased separately
- Extracurricular activities at a non-registered enrichment centre
- Art/music classes at a separate studio (not the registered childcare)
Scenarios — How Much Do You Save?
Scenario A — One child in registered nursery
Fees paid: RM 8,400/year (RM 700/mo)
Claimable relief: RM 3,000 (capped)
Tax saved: RM 450 (at 15% bracket)
Scenario B — Two children in same kindergarten
Fees paid: RM 5,000 for both combined
Claimable relief: RM 3,000 (single cap)
Tax saved: RM 450–RM 570
Scenario C — Low fee, claims full amount
Fees paid: RM 2,400/year (RM 200/mo)
Claimable relief: RM 2,400 (actual amount)
Tax saved: RM 360 (at 15% bracket)
Scenario D — Unregistered babysitter
Fees paid: RM 10,000/year
Claimable relief: RM 0 (not registered)
Tax saved: RM 0 — consider switching to registered centre
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Download Tax Planner — RM 42Part 2: Breastfeeding Equipment Relief — RM 1,000
Working mothers who are breastfeeding a child aged 2 years old and below can claim up to RM 1,000 per year for qualifying breastfeeding equipment. This relief is available for each tax year the child is below 2 — so a mother breastfeeding for 18 months can claim in two separate YA years.
What Breastfeeding Equipment Qualifies
| Item | Qualifies? | Notes |
|---|---|---|
| Electric breast pump | ✅ Yes | Single or double electric pump |
| Manual breast pump | ✅ Yes | Hand-operated pump |
| Ice packs for milk storage | ✅ Yes | Reusable gel ice packs |
| Breast milk cooler bag | ✅ Yes | Insulated bag for transporting milk |
| Breast milk storage bags | ✅ Yes | Sterile freezer bags for storing milk |
| Breast milk storage containers/bottles | ✅ Yes | BPA-free milk storage bottles |
| Breast shields / flanges | ✅ Yes | Replacement pump attachments |
| Nursing bras | ❌ No | Classified as clothing, not equipment |
| Breast pads (disposable) | ❌ No | Consumable, not durable equipment |
| Formula milk | ❌ No | Not breastfeeding equipment |
| Baby bottles (general feeding) | ❌ No | Not specifically for expressed milk storage |
| Steriliser | ⚠️ Grey area | Not explicitly listed by LHDN; consult tax agent if significant amount |
Claimable by the mother, not the father.
This relief specifically covers purchases by the breastfeeding mother. Even if the father paid for the breast pump using his credit card or bank account, the receipt should ideally be in the mother's name for her to claim the relief. If both spouses file separately, the mother claims it. If filing jointly, it flows into the combined return.
Breastfeeding Equipment Scenarios
| Purchase | Amount | Claimable | Tax Saved (15% bracket) |
|---|---|---|---|
| Electric double pump set | RM 1,500 | RM 1,000 (capped) | RM 150 |
| Manual pump + ice packs + storage bags | RM 650 | RM 650 (full amount) | RM 97.50 |
| Cooler bag + storage containers only | RM 280 | RM 280 (full amount) | RM 42 |
| Pump set bought in previous year (no new purchase this YA) | RM 0 | RM 0 | RM 0 — must be new purchase in the tax year |
Combined Parent Relief Stack — What a Young Family Can Claim
A parent with a 3-year-old child in a registered kindergarten (and a breastfeeding mother for a second infant) can stack these reliefs with other standard reliefs:
| Relief | Amount | Section in Form BE |
|---|---|---|
| Personal relief | RM 9,000 | Part F (automatic) |
| Child relief (3-year-old) | RM 2,000 | Part F — Qualifying Child |
| Child relief (infant below 2) | RM 2,000 | Part F — Qualifying Child |
| Childcare fee relief | RM 3,000 | Part F — Child Care Centre and Kindergarten Fees |
| Breastfeeding equipment | RM 1,000 | Part F — Purchase of Breastfeeding Equipment |
| EPF contributions (employee) | RM 4,000 | Part F — EPF |
| Life insurance / Takaful | RM 3,000 | Part F — Insurance |
| SSPN for child (if contributing) | RM 8,000 | Part F — SSPN |
| Total relief | RM 32,000 | Chargeable income reduced by RM 32,000 |
At RM 8,000 gross monthly salary (RM 96,000/year), claiming all these reliefs brings chargeable income from RM 96,000 down to approximately RM 64,000 — a tax saving of roughly RM 5,600 per year compared to claiming only personal and EPF relief.
How to Claim in e-Filing (Step-by-Step)
| Step | Action | Notes |
|---|---|---|
| 1 | Log in to MyTax at mytax.hasil.gov.my | Use MyDigital ID or e-BE login |
| 2 | Open Form BE for YA 2025 | Select the correct assessment year |
| 3 | Navigate to Part F (Personal Reliefs) | Scroll past Part A–E income sections |
| 4 | Find "Fees Paid to Child Care Centre and Kindergarten" | Enter total fees paid, max RM 3,000 |
| 5 | Find "Purchase of Breastfeeding Equipment" | Enter amount paid, max RM 1,000 (mother only) |
| 6 | Verify both entries saved correctly | Scroll back up — total relief should increase |
| 7 | Proceed to Part G, confirm tax calculation | Both reliefs reduce chargeable income, then recalculate |
| 8 | Submit e-Filing | Deadline: 30 April 2026 for salaried employees |
Documentation to Keep (LHDN Audit Protection)
| Relief | Documents to Keep | Keep for |
|---|---|---|
| Childcare fee relief | Official receipts from the registered centre (monthly or annual), centre registration certificate number (JKM or KPM) | 7 years from filing date |
| Breastfeeding equipment | Purchase receipts showing item name, amount paid, date purchased (ideally with buyer's name or IC), product boxes/manuals if available | 7 years from filing date |
LHDN can audit any return within 5 years of filing.
For childcare fee relief specifically, LHDN may request the centre's registration number to verify the centre's status at the time of payment. If you paid fees to a centre that was registered but had its registration lapse, the claim may be disallowed. Always note the registration number on your receipt file alongside the payment records.
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Compare Personal Loans — RinggitPlusFrequently Asked Questions
How much childcare fee relief can I claim in Malaysia for YA 2025?
Up to RM 3,000 per year in fees paid to registered childcare centres (taman asuhan kanak-kanak) or registered kindergartens (tadika) for children aged 6 and below. The relief covers the full registration fees and monthly fees paid to the centre — as long as the centre is officially registered with the Department of Social Welfare (JKM) or Ministry of Education (KPM). If you have two children in the same registered centre and paid RM 6,000 in fees for the year, you still cap at RM 3,000 — the relief is a single annual cap, not per child.
What childcare centres and kindergartens qualify for the RM 3,000 relief?
The centre must be registered with the relevant government authority: (1) Childcare centres (nurseries, taman asuhan kanak-kanak) must be registered under the Child Care Centres Act 1984 with the Department of Social Welfare (JKM — Jabatan Kebajikan Masyarakat); (2) Kindergartens (tadika) must be registered with the Ministry of Education Malaysia (KPM). Most established nurseries and kindergartens in Malaysia are registered — you can ask the centre for their registration certificate number. Home-based babysitters and family members caring for your child at your home do not qualify regardless of payment made.
Who qualifies for the breastfeeding equipment relief of RM 1,000?
Working mothers who are breastfeeding a child aged 2 years old and below can claim up to RM 1,000 for qualifying breastfeeding equipment purchased during the year. The equipment must be new purchases — not leased or borrowed. The relief is claimable by the mother, not the father. It is available each year a qualifying child is below 2 years old — so if you breastfeed for 2 years, you can claim in two separate tax years. For twins, the cap remains RM 1,000 (not doubled).
What breastfeeding equipment qualifies for the RM 1,000 relief?
LHDN-approved qualifying breastfeeding equipment includes: electric or manual breast pumps, ice packs for milk storage, cooler bags for transporting breast milk, breast milk storage bags, breast milk storage containers/bottles, and breast shields/flanges. Items that do NOT qualify include: nursing bras (clothing), breast pads (consumables not equipment), formula milk, general baby bottles not used for storing expressed milk, and sterilisers. The key principle is 'breastfeeding equipment' not 'baby-care equipment' — the item must specifically support expressing, storing, and transporting breast milk.
Where do I enter childcare and breastfeeding reliefs in e-Filing?
In Form BE on LHDN's MyTax portal: for childcare fee relief, look in the personal relief section (Part F) under 'Fees Paid to Child Care Centre and Kindergarten' — enter the amount paid up to RM 3,000. For breastfeeding equipment relief, look for 'Purchase of Breastfeeding Equipment' in the same Part F personal reliefs section — enter the amount paid up to RM 1,000. Both sections are distinct entries. You cannot combine them or claim one under the other. If you find neither pre-populated, scroll through the full Part F checklist — they may appear further down the list than you expect.
My child attends a playgroup that is not a registered kindergarten — can I claim?
No. Only registered childcare centres and registered kindergartens qualify. An unregistered playgroup, informal childcare arrangement, Sunday school childcare session, or private tutoring class for young children does not qualify — even if you pay substantial fees. To verify registration, ask the centre for their JKM registration number (for nurseries/childcare) or KPM registration number (for kindergartens). Both numbers should be displayed at the centre. If the centre cannot provide a registration number, do not claim the relief.
Can I claim both the childcare fee relief AND the child relief for the same child?
Yes — these are completely separate reliefs with separate caps. Childcare fee relief (RM 3,000) covers fees you pay TO the registered centre. Child relief (RM 2,000 per child under 18, or RM 8,000 for tertiary students) covers your status as a parent of that child. You claim both in different sections of Form BE. A parent with a 3-year-old in a registered kindergarten can claim: RM 9,000 personal relief + RM 2,000 child relief + RM 3,000 childcare fee relief + RM 4,000 EPF — just from these four reliefs alone. Adding SSPN (RM 8,000) and insurance (RM 6,000) pushes total chargeable income reduction to RM 32,000, saving RM 4,480–RM 6,080 in taxes at middle-income brackets.
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