Education Fee Tax Relief Malaysia 2026 — RM 7,000 for Own Upskilling, Masters, Professional Qualifications (YA 2025)
If you paid fees for your own further education in 2025 — Masters, PhD, ACCA, CPA, CLP, or a vocational qualification — you can claim up to RM 7,000 off your chargeable income. This relief is separate from your child's education fund and stacks on top of EPF, insurance, and lifestyle reliefs.
Education Fee Relief Cap (YA 2025)
RM 7,000
For fees you paid for YOUR OWN further education. Separate from child relief (RM 2K/8K) and SSPN (RM 8K). Covers Masters/PhD in any field, plus law, accounting, Islamic finance, and technical/vocational qualifications.
5 Categories That Qualify for the RM 7,000 Education Relief
LHDN permits the education fee relief under Section 46(1)(f) of the Income Tax Act 1967 for fees paid to an approved educational institution for the following specific categories:
| # | Category | Examples | Level Restriction |
|---|---|---|---|
| 1 | Law | LLB (Bachelor of Laws), LLM (Master of Laws), Certificate in Legal Practice (CLP), Bar Professional Training Course (BPTC) | Any level — degree, postgrad, professional cert |
| 2 | Accounting | Bachelor of Accounting, ACCA, CPA Australia, CIMA, ICAEW, MICPA, MIA membership-linked qualifications | Any level — degree, postgrad, professional cert |
| 3 | Islamic Finance | Islamic banking degrees, Shariah Law programmes, Islamic finance Masters, CIFP (Certified Islamic Finance Professional) | Any level |
| 4 | Technical & Vocational (SKM / DVM) | Sijil Kemahiran Malaysia (SKM) Level 4 & 5, Diploma Vokasional Malaysia (DVM) — trades, engineering, culinary arts, ICT at vocational level | SKM Level 4–5 or DVM only (not SKM 1–3) |
| 5 | Masters or PhD — ANY field | MBA, MSc, MEng, MEd, MA, MFA, MSW, PhD, DBA, EdD — any postgraduate degree at recognised university | Postgraduate only — does NOT include Bachelor's in non-listed fields |
Key insight: Category 5 is the broadest
A Masters or PhD in ANY subject at ANY recognised university qualifies. This includes MBA (Masters in Business Administration), MSc in Computer Science, Masters in Education, Masters in Psychology — all qualify. You do NOT need to be studying law, accounting, or Islamic finance specifically for the Masters/PhD category.
Quick Reference: What Qualifies vs What Does NOT
- Law (LLB, LLM, CLP)
- Accounting (ACCA, CPA, CIMA, ICAEW)
- Islamic finance
- Technical and vocational courses (SKM, DVM level 4–5)
- Any Masters programme (any field) at recognised university
- Any PhD programme at recognised university
- Postgraduate diploma at recognised institution
- Professional certifications related to listed fields (law, accountancy)
- Degree programme (Bachelor's) in Law, Accounting, Islamic Finance, or Technical/Vocational
- Short courses (non-qualification, no SKM level, no degree outcome)
- Company-paid training reimbursed to employee
- Online self-improvement courses (Udemy, Coursera — no formal qualification)
- Diploma in unrelated fields at private college
- Pre-university programmes (A-Levels, Foundation)
- Cooking classes, language courses (no formal Malaysian qualification)
Education Relief Tax Savings by Income Bracket
| Chargeable Income (RM) | Marginal Rate | RM 7,000 Relief Saves | Equivalent to |
|---|---|---|---|
| 20,001 – 35,000 | 6% | RM 420 | ~1 ACCA exam retake fee |
| 35,001 – 50,000 | 11% | RM 770 | ~1 semester's Masters tuition at local U |
| 50,001 – 70,000 | 19% | RM 1,330 | ~2 ACCA papers' exam fees |
| 70,001 – 100,000 | 25% | RM 1,750 | ~1 month's online Masters module |
| 100,001 – 250,000 | 26% | RM 1,820 | LHDN pays back ~26% of your tuition fee |
A professional earning RM 80,000/year who paid RM 7,000 in ACCA exam fees in 2025 saves RM 1,750 in tax — effectively getting 25% of their professional qualification fees reimbursed by LHDN. The higher your income, the more effective this relief becomes.
Track Education Relief + All 24 Reliefs — Malaysia Tax Planner 2026
Enter your education fees, SSPN deposits, EPF, insurance, and lifestyle — the Tax Planner's Relief Tracker tab calculates your total relief stack and exact tax saving. RM 42 (RM 9 USD).
Download Tax Planner 2026 — RM 42Stacking Education Relief with SSPN and Child Relief
All three stack independently — no cap interference
Education fee relief (RM 7,000 own education), SSPN relief (RM 8,000 child's savings), and child relief (RM 8,000 for university child) are three completely separate line items in Form BE with NO shared cap. A parent studying for their own MBA who has a child in university AND an active SSPN account can claim all three simultaneously.
| Relief | For Whom | Maximum | Condition |
|---|---|---|---|
| Education Fee Relief | You (own study) | RM 7,000 | Qualifying programme + recognised institution |
| SSPN Relief | Your child (via PTPTN account) | RM 8,000 | Net deposits into SSPN account |
| Child Relief (university) | Your child (in university) | RM 8,000 per child | Full-time diploma/degree/Masters at recognised U |
| Total possible (1 child at uni + MBA parent) | Combined | RM 23,000 | All three conditions met simultaneously |
At the 25% bracket (RM 70K–100K income), RM 23,000 in education-related reliefs saves RM 5,750 in annual tax — almost a full semester's Masters tuition returned via tax savings.
How to Claim Education Fee Relief in e-Filing 2026
This relief is NOT auto-populated
Unlike EPF (which LHDN gets from KWSP automatically), education fee relief must be entered manually. Keep your official fee receipt or statement from the university or professional body showing payment date and amount in YA 2025.
| Step | Action |
|---|---|
| 1 | Log in to MyTax → e-Filing → Form BE (YA 2025) |
| 2 | Go to Part F — Reliefs and Deductions |
| 3 | Find "Fee Paid to Approved Educational Institution" / "Further Education" section |
| 4 | Enter total qualifying fees paid in YA 2025 (up to RM 7,000) |
| 5 | Save your proof: official receipt from university/professional body with year 2025 payment date |
| 6 | Keep documentation for 7 years (LHDN audit window) |
Payment date rule: The claimable year is the year you PAID, not the year the course runs. If you paid January 2025 for a programme that runs Feb 2025–Jan 2026, the full payment counts for YA 2025. If you paid December 2026 for a semester starting January 2027, it counts for YA 2026, not YA 2025.
ACCA, CPA, CIMA — Professional Exam Fees Are Claimable
For ACCA students and professionals, the fees that qualify include:
- Annual student registration fee (paid to ACCA directly)
- Examination sitting fees (per paper)
- Oxford Brookes University BSc degree completion fee (ACCA-OBU pathway)
- ACCA membership fee (once qualified)
- Tuition fees paid to a private college or tuition centre (Sunway, HELP, etc.) — these are NOT paid to ACCA and may not qualify unless the college is an approved institution for the ACCA programme specifically
- Study materials, textbooks, and revision kits
- Mock exam fees paid to a tuition centre
ACCA Tuition College Fees — Grey Area
Fees paid directly to ACCA (the professional body) clearly qualify. Fees paid to a private college offering ACCA tuition (e.g., Sunway TES, HELP College) are a grey area — they depend on whether that college is classified as an "approved educational institution" under LHDN's registry. Check with LHDN or your tax agent if uncertain. The safest approach: claim only the fees paid directly to ACCA.
Frequently Asked Questions — Education Fee Relief Malaysia 2026
What education courses qualify for the RM 7,000 tax relief in Malaysia for YA 2025?
The RM 7,000 education fee relief covers fees you paid for your OWN further education in: (1) law — LLB, LLM, CLP and related qualifications; (2) accounting — ACCA, CPA Australia, CIMA, ICAEW, or any accounting degree/postgraduate; (3) Islamic finance; (4) technical or vocational qualifications at SKM (Sijil Kemahiran Malaysia) Level 4 or 5, or a DVM (Diploma Vokasional Malaysia); or (5) any Masters or PhD programme at a recognised university, regardless of field. The fifth category (Masters/PhD) is the broadest — it does not restrict to specific subject areas. A Masters in Engineering, Marketing, Education, or any other field at a recognised Malaysian or foreign university qualifies.
Does ACCA or CPA qualification qualify for education tax relief in Malaysia?
Yes. ACCA (Association of Chartered Certified Accountants) and CPA Australia are specifically covered under the 'accounting' category of the education fee relief. Other qualifying accounting qualifications include CIMA (Chartered Institute of Management Accountants), ICAEW (Institute of Chartered Accountants in England and Wales), and Malaysian-based accounting degrees or postgraduate programmes. You claim the actual tuition fees and examination fees paid to the professional body — but NOT the cost of study materials, books, or exam preparation courses that are not billed by the professional body itself. Keep your annual statements from ACCA/CPA showing fees paid in YA 2025.
I am doing an online Masters from a UK university while working in Malaysia — does it qualify?
It depends on whether the university is 'recognised'. LHDN's definition of a recognised institution includes universities listed under the Malaysian Qualifications Agency (MQA) registry OR foreign universities recognised by the Ministry of Higher Education Malaysia. Most established UK universities (University of London, University of Leicester, University of Liverpool) are on Malaysia's recognised list for distance learning programmes. However, not all online programmes are automatically recognised — verify by checking whether your specific programme appears in the MQA database or whether the university has an approved twinning agreement with a Malaysian institution. If uncertain, contact LHDN for a pre-assessment ruling.
Can I claim education relief for my child's university fees?
No. The RM 7,000 education fee relief is specifically for YOUR OWN further education. For your child's education, two separate reliefs apply: (1) Child Relief — RM 8,000 per child aged 18+ studying full-time at diploma/degree level; and (2) SSPN relief — RM 8,000 for net deposits into your child's SSPN education savings account. These are completely different reliefs from the RM 7,000 education fee relief. You can claim all three simultaneously if you are studying for your own Masters AND have a child in university AND an active SSPN account — they do not interfere with each other.
My company paid for my professional qualification — can I still claim the education tax relief?
No. If your employer paid the fees and they were not included in your taxable income (i.e., the company paid the professional body directly as a company expense or reimbursed you as a non-taxable benefit), you cannot claim the education relief — there is no qualifying expenditure on your part. However, if your company reimbursed you but the reimbursement was added to your salary and appears as taxable income in your EA Form, then you effectively paid the fees (since you were taxed on the reimbursement), and you may be able to claim the education relief. Consult your company's HR/tax team on how the reimbursement was treated for payroll tax purposes.
Does a short online course from Coursera or Udemy qualify for education tax relief?
No. Short online courses from platforms like Coursera, Udemy, LinkedIn Learning, or similar — which do not confer a formal qualification (degree, diploma, professional certification) recognised under Malaysian law — do NOT qualify for the RM 7,000 education fee relief. Only programmes that result in a recognised qualification (Masters, PhD, SKM Level 4/5, DVM, professional accounting/law certification) qualify. However, if you completed a Coursera programme that is co-certified with a recognised university (e.g., University of London on Coursera), the qualification status depends on whether it issues a formal degree or just a certificate of completion. Formal degree = qualifies. Professional development certificate = does not qualify.
How do I claim education fee relief in e-Filing Form BE for YA 2025?
In MyTax e-Filing Form BE (YA 2025), go to Part F — Reliefs and Deductions. Find 'Fee Paid to an Approved Educational Institution' or 'Further Education' (the label may vary slightly). Enter the total tuition fees paid in YA 2025, up to RM 7,000. This field is NOT auto-populated — you must enter it manually. Keep your official receipt or fee statement from the university/professional body showing the fee amount and payment date in 2025. If you paid in 2024 for a 2025 semester (pre-payment), the claimable year is the year you made the payment, not the year the course ran. Payment date = assessment year.
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