Claiming tax relief for education expenses can feel like a classification exercise: does a course qualify as education fees, lifestyle expenses or TVET training?
From Year of Assessment (YA) 2027, education expenses and related skills training courses will be consolidated under “Education and Skills Training Fees”. The total deduction cap remains RM7,000, while the scope and sub-limits are set out more clearly.
Subject to the applicable requirements:
- Fees for the taxpayer’s Certificate, Diploma, Bachelor’s, Master’s or PhD studies may qualify.
- The taxpayer or their spouse may claim up to RM3,000 within the RM7,000 overall limit for an eligible TVET programme.
- A separate portion, capped at RM2,000, applies to courses unrelated to the taxpayer’s or spouse’s work, or to children’s courses in STEM, arts, languages or religion.
The changes do not mean taxpayers should sign up for every course available. But if you or your family are already planning to study or attend eligible courses, it is worth checking the requirements so you do not overlook the available relief.
In short: From YA 2027, eligible education and skills training expenses are grouped under one category, with the overall deduction cap remaining RM7,000.
YA 2027：教育与技能培训费用整合，减免上限维持RM7,000
申报教育相关税务减免，有时就像在做分类题：这项属于教育费用、生活方式开销，还是TVET培训？
从2027课税年度（YA 2027）起，教育费用及相关技能培训课程将整合为“教育与技能培训费用”（Education and Skills Training Fees），总减免上限维持RM7,000，适用范围及分项上限也更加明确。
在符合相关条件的情况下：
- 纳税人修读Certificate、Diploma、Bachelor’s、Master’s或PhD课程的费用可能符合资格。
- 纳税人或其配偶修读合资格的TVET课程，可在RM7,000总上限内申报，相关减免最高为RM3,000。
- 另有最高RM2,000的分项上限，适用于纳税人或其配偶修读与工作无关的课程，或子女修读STEM、艺术、语言或宗教课程。
这并不是鼓励大家报名参加所有课程。不过，如果您或家人本来就计划进修或参加符合条件的课程，记得先确认适用要求，以免错过可申报的减免。
简单来说：从YA 2027起，符合条件的教育与技能培训费用归入同一类别，总减免上限仍为RM7,000。
