MALAYSIA EDUCATION NEWS · BUDGET 2027
Budget 2027: proposed tax relief for children's tuition
What the proposed RM2,000 sublimit could mean for families planning children's learning expenses, and why tuition, daycare, meals and transport should be recorded separately.
For parents choosing primary-school tuition and after-school care in Kajang, understanding the family budget is part of planning a manageable routine. A new Budget 2027 proposal is relevant to that conversation, but it should not be treated as a confirmed discount on a centre's fees.
Following the Budget announcement on 9 October 2026, RTM's report published on 13 October at 4:26 pm highlighted expanded relief relating to children's tuition. The Ministry of Finance's tax measures provide the detail behind the proposal.
Sources checked on 15 October 2026, Malaysia time. This article describes a Budget proposal for Year of Assessment 2027. Final implementation and LHDN guidance must be checked before claiming.
Ministry of Finance · Budget 2027 tax measures · Appendix 5
What does Appendix 5 propose?
Appendix 5 proposes a RM2,000 sublimit within the overall RM7,000 Education and Skills Training relief. Its scope includes children's courses, training, classes or tuition in STEM, arts, languages and religion, starting from Year of Assessment 2027.
The RM2,000 is part of the RM7,000 ceiling. It is shared with the specified non-work-related skills and personal-development courses for the taxpayer or spouse; the document does not describe an extra RM2,000 allowance for each child.
Read MOF Appendix 5 (PDF, pages 10–11) Read RTM's 13 October report
Eligibility is not established for myKiwi's combined package
Does a combined daycare and tuition package qualify?
The proposal does not establish that myKiwi's entire package, including daycare, meals and transport, qualifies. A subject appearing in the proposal also does not, by itself, confirm a particular provider or payment is eligible.
For now, plan using the actual fees and services your family needs. Keep the tuition portion identifiable and check the final rules rather than assuming every education-related payment can be claimed.
Keep four types of charges clear
For family budgeting, ask your centre to explain these items separately when they are included in a package. This helps you understand the bill; it does not certify tax eligibility.
Tuition
Record the subject or course, learning period and amount paid. Ask for clarification if a description is too general.
Daycare
Identify the charge for supervision and daily care so it can be understood separately from tuition.
Meals
Keep any meal charge identifiable, including where it is bundled into a monthly fee.
Transport
Record school transport charges separately and confirm the service actually arranged for your child.
A simple education-expense folder for parents
Keep invoices, receipts and payment confirmations together by month. A short note with the provider, payment date, service period, subject or service and amount makes records easier to revisit. If a bill is unclear, request clarification from the centre rather than changing the document yourself. Keep children's details private when sharing records for advice.
Photo: RDNE Stock project / Pexels · Licence
Four questions to check before making a claim
Use the final official requirements for the relevant assessment year to answer these questions:
- Has the proposal been implemented, and what conditions apply to the payment and provider?
- Which part of the bill is for the specified tuition or learning activity?
- How does the shared RM2,000 sublimit apply alongside other expenses in the RM7,000 category?
- What supporting records does LHDN require, and do you need advice from a qualified tax professional?
Plan your child's learning with myKiwi in Kajang
myKiwi Daycare & Tuition in Taman Saga Emas supports Primary 1–6 children with after-school care, homework guidance and small-group tuition. Families from SJK(C) Yu Hua and SJK(C) Sungai Chua are welcome to discuss their child's learning needs, daily routine and the services included in a proposed arrangement. Ask us about programme and fee details when booking a centre visit; tax eligibility remains subject to the final official rules.
Choose learning support around your child's needs, and keep the paperwork clear.
An independent myKiwi news explainer based on MOF Appendix 5 and RTM's dated report. It is general information, not confirmation that any myKiwi fee is tax-deductible or personalised tax advice. The cover photograph was supplied for this article; the supporting stock photograph is credited separately.
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