Tax relief · Year of Assessment 2025
EV charging and food waste composting equipment
Claim what you actually spent, up to RM2,500.00.
What is this relief?
A RM2,500 relief shared across a few household items. It started as electric-vehicle charging; a food-waste compost machine was added for YA 2025, and from YA 2026 a food-waste grinder and closed-circuit television count too. The RM2,500 is the total across all of them, not each.
Who qualifies
EV charging for your own vehicle, not for business use (YA 2023–2027). A food-waste compost machine for your home (YA 2025–2027). From YA 2026, also a food-waste grinder and CCTV for your home (YA 2026–2027). IMPORTANT: each of these may be claimed ONCE across its own span of years — the compost machine once across YA 2025, 2026 or 2027; the grinder and the CCTV once across YA 2026 or 2027. If you claimed the compost machine last year, you cannot claim it again this year. Fiskal cannot check that for you, because it works out one year at a time and does not look back at earlier years — so this one is yours to keep track of.
What to keep as proof
The purchase, installation, rental or subscription receipts.
Frequently asked questions
- How much is the EV charging and food waste composting equipment relief for YA 2025?
- Claim what you actually spent, up to RM2,500.00. The figure comes from the official LHDN source: LHDN Tax Reliefs page, YA 2025 table, item 21.
- Who qualifies for the EV charging and food waste composting equipment relief?
- EV charging for your own vehicle, not for business use (YA 2023–2027). A food-waste compost machine for your home (YA 2025–2027). From YA 2026, also a food-waste grinder and CCTV for your home (YA 2026–2027). IMPORTANT: each of these may be claimed ONCE across its own span of years — the compost machine once across YA 2025, 2026 or 2027; the grinder and the CCTV once across YA 2026 or 2027. If you claimed the compost machine last year, you cannot claim it again this year. Fiskal cannot check that for you, because it works out one year at a time and does not look back at earlier years — so this one is yours to keep track of.
- What proof should I keep to claim EV charging and food waste composting equipment?
- The purchase, installation, rental or subscription receipts.
Official source
Applies to Year of Assessment 2025.
Source: LHDN Tax Reliefs page, YA 2025 table, item 21Related reliefs — Lifestyle & living
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.