Childcare Fees Relief: Taska, Tadika & Day Care Centres (RM3,000)

# Childcare Fees Relief: Taska, Tadika & Day Care Centres (RM3,000)

Parents can claim up to RM3,000 per year for childcare fees paid to registered childcare centres/tadika for children aged 6 and below. This article explains the conditions, the YA 2026 expansion and the separate childcare allowance exemption.

Updated: 8 November 2026 — Independently fact-checked.

• Review date: 8 November 2026
• Year of assessment: Current YA (RM3,000; registered centres) / YA 2026 (scope expansion) — HASiL's official YA 2026 list not yet published at the review date
• Status: Published

What is the childcare fees relief?

This relief allows parents to claim up to RM3,000 per year for childcare fees paid to registered childcare centres / tadika for children aged 6 years and below. The claim can only be made by one parent for the same child.

Source: HASiL — Tax Reliefs (EN) [original source pending — this matter still awaits official HASiL confirmation — re-check with HASiL before making decisions.]; cross-reference to the tadika/taska fees brief (see Official sources section).

YA 2026 expansion — this matter still awaits official HASiL confirmation — re-check with HASiL before making decisions.

From the year of assessment 2026, the scope is expanded to registered day care centres and registered after-school transit centres (registered with the Department of Social Welfare / JKM) for children up to 12 years (below 13). The limit remains RM3,000; still one parent for the same child.

Source: cross-check of CIMB/CentralHR/Motherhood publications (secondary); HASiL's official list not found at this review — this matter still awaits official HASiL confirmation — re-check with HASiL before making decisions. (see Official sources section).

Childcare allowance: separate exemption

Apart from the fees relief, there is a tax exemption of up to RM3,000 per year for childcare allowances received by an employee or paid directly by the employer to a childcare centre for children aged 12 and below. This is separate from the fees relief.

Source: Ministry of Finance — Budget 2025, Tax Measures (official PDF) (see Official sources section).

Items to confirm before publication — this matter still awaits official HASiL confirmation — re-check with HASiL before making decisions.

• The updated official LHDN/HASiL list for YA 2026 (item codes, official expansion text) — not found on official pages at this review; secondary sources are consistent.
• Eligibility details of transit centres (operating hours, exact age limit 12 years vs below 13).
• Supporting documents (receipts/statements from registered centres).

Caveats

• Do not mix the fees relief (payer pays the centre) with the childcare allowance exemption (employer gives allowance/pays directly).
• Do not mix with the child relief (RM2,000/RM8,000) or breastfeeding (RM1,000).
• State the figure as "RM3,000 (limited)" — do not generalise without the limit.