Tax reliefs · YA2026
Child 18+ in higher education tax relief — YA2026
Each unmarried child of 18 years and above receiving further education (diploma or higher in Malaysia; degree or equivalent outside Malaysia)
Short answer: You can claim up to RM8,000 for Child 18+ in higher education in Year of Assessment 2026 without a purchase receipt. The cap is the same as in YA2025.
- YA2026 cap
- RM8,000
- Receipt needed
- No purchase receipt needed
The YA2026 relief table on this page is based on the Budget 2026 tax measures published by the Ministry of Finance, combined with LHDN's latest official table — LHDN has not published the official YA2026 table yet. This page updates itself as soon as it is published. Budget document (belanjawan.mof.gov.my)
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Updated
Checked against official LHDN sources: relief table · rates, deadlines & rules . Checked automatically every day; a change is accepted only after two identical readings. Year of assessment: YA2026.
Who qualifies & what counts
Unmarried child aged 18 years and above subject to the following conditions:
- undergoing full-time higher education (excluding matriculation / preparatory / A-Level courses) at a university, college or other similar educational institution in Malaysia; or
- serving under articles or indentures with a view to qualifying in a trade or profession in Malaysia; or pursuing a course at degree level and above at an institution of higher education outside Malaysia.
- course and higher education institution are recognized by the relevant Government authorities.
Official source: belanjawan.mof.gov.my
Who claims it in a family
Claimed for each child who meets the age, study or disability conditions. Each child is claimed by ONE taxpayer only (father or mother) — not split and not claimed twice.
In ListBelanja, enter your children once in Tax data; the household optimiser shows which parent should claim each child.
Proof checklist
- No purchase receipt is needed — keep documents that prove eligibility.
- The child's birth certificate and a letter confirming enrolment from the higher-education institution.
- Keep everything for 7 years — LHDN may ask for it during a review.
- ListBelanja keeps the receipt image with the claim and builds a one-year audit pack when you need it.
Child 18+ in higher education cap by year of assessment
| Year of assessment | Cap | Change |
|---|---|---|
| YA2026 (Budget) | RM8,000 | No change |
| YA2025 | RM8,000 | No change |
| YA2024 | RM8,000 | No change |
| YA2023 | RM8,000 | No change |
| YA2022 | RM8,000 | — |
Source: LHDN's official relief table for each year of assessment; the YA2026 (Budget) row comes from the Ministry of Finance's Budget tax measures until LHDN publishes its official table. Synced daily by ListBelanja.
What changed for YA2026
- No change in the cap or conditions from YA2025.
How to claim it with ListBelanja
- Mark this relief in the Tax tab if it applies to you.
- ListBelanja adds it to your tax calculation within the RM8,000 cap.
- At e-Filing time the value is ready in the right box with a Copy button.
Frequently asked questions
What is the Child 18+ in higher education relief cap for YA2026?
The Child 18+ in higher education relief cap for YA2026 is RM8,000, according to the Budget 2026 tax measures (Ministry of Finance). LHDN has not published the official YA2026 table yet; this page updates itself when it does.
Do I need to keep receipts for Child 18+ in higher education relief?
This relief doesn't depend on purchase receipts, but keep supporting documents (for example certificates, OKU cards or birth certificates) where relevant.
Did the Child 18+ in higher education cap change for YA2026?
The cap is the same as in YA2025.
Who can claim Child 18+ in higher education relief?
Claimed for each child who meets the age, study or disability conditions. Each child is claimed by ONE taxpayer only (father or mother) — not split and not claimed twice.
What proof should I keep for Child 18+ in higher education relief?
No purchase receipt is needed — keep documents that prove eligibility. The child's birth certificate and a letter confirming enrolment from the higher-education institution. Keep everything for 7 years — LHDN may ask for it during a review.