EV Charging & Compost Machine Relief: RM2,500 for Your Home

What is this relief?

This tax relief covers expenses for installation, rental, purchase including hire purchase of equipment or subscriptions for the use of two types of facilities (Source: HASiL — Tax Reliefs, item 21 — R1):

1. Electric vehicle (EV) charging facilities; and
2. Domestic food-waste compost machines.

The relief amount is up to RM2,500 per year (limited). (Source: R1.)

Important restriction: these expenses are not for business use — they are for personal/home use. (Source: R1.)

What is not included?

• Electricity/energy expenses for using the EV are not included in this item — they are not part of the scope stated by HASiL. Do not claim electricity expenses as part of this item.
• Business treatment (section 33(1) ACP) is a separate matter from this item — do not mix them.

Simple example

You buy and install an EV charging facility at home at a cost of RM3,000, and buy a domestic food-waste compost machine at a cost of RM800. Your total expenses are RM3,800 — but the relief that can be claimed is limited to RM2,500 for year of assessment 2025. (Source: R1.)

Fact-check notes

• YA 2026 amount: there is no Year of Assessment 2026 tab on the HASiL Tax Reliefs page as at the review date (2026-11-08); YA 2026 figures are not published by HASiL. Re-verify before mentioning YA 2026. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.
• "Compost machine" details (type/specification) are not stated on the HASiL page — do not assume specific specifications. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.

Related questions

Are EV charging installation costs at home eligible?

Yes — installation, rental, purchase (including hire purchase) of equipment or subscriptions for the use of EV charging facilities are eligible up to the RM2,500 limit, provided they are not for business use. (Source: R1.)

Can I claim electricity costs for charging my EV?

No — electricity/energy expenses are not within the scope of this item. (Source: R1 — scope of item 21.)

Does this relief apply for YA 2026?

The YA 2026 figures have not been published by HASiL as at the review date. Re-verify before mentioning YA 2026. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.