Tax relief · Year of Assessment 2025
Childcare centre and kindergarten fees
Claim what you actually spent, up to RM3,000.00.
What is this relief?
Fees you paid for your child’s care — up to RM3,000. The amount is the same for YA 2025 and YA 2026, but from YA 2026 more kinds of care count.
Who qualifies
For YA 2025: a childcare centre registered under the Child Care Centre Act 1984, or a kindergarten registered under the Education Act 1996, for a child aged 6 or under. From YA 2026 that still counts, and a care centre registered under the Care Centres Act 1993 is added, for a child aged 12 or under — so after-school care for an older child can now be claimed. Only one spouse may claim, and the RM3,000 is a total however many children you have.
What to keep as proof
The official fee receipts from the centre or kindergarten.
Frequently asked questions
- How much is the Childcare centre and kindergarten fees relief for YA 2025?
- Claim what you actually spent, up to RM3,000.00. The figure comes from the official LHDN source: LHDN Tax Reliefs page, YA 2025 table, item 12.
- Who qualifies for the Childcare centre and kindergarten fees relief?
- For YA 2025: a childcare centre registered under the Child Care Centre Act 1984, or a kindergarten registered under the Education Act 1996, for a child aged 6 or under. From YA 2026 that still counts, and a care centre registered under the Care Centres Act 1993 is added, for a child aged 12 or under — so after-school care for an older child can now be claimed. Only one spouse may claim, and the RM3,000 is a total however many children you have.
- What proof should I keep to claim Childcare centre and kindergarten fees?
- The official fee receipts from the centre or kindergarten.
Official source
Applies to Year of Assessment 2025.
Source: LHDN Tax Reliefs page, YA 2025 table, item 12Related reliefs — You & your family
See what this relief saves you
Enter your income and tick the reliefs you can claim — the free calculator shows your tax and your saving instantly, using the same official figures.
See what this means for your tax →This is an unofficial, plain-language guide to help you understand Malaysian tax reliefs for the 2025 Year of Assessment. Every figure is based on official LHDN sources (linked throughout), but this page is not a substitute for LHDN's own guidance or your official tax filing.