Self-Education Fees Relief: RM7,000 Including Skills Courses

What is this relief?

The self-education fees relief (item 5, HASiL Tax Reliefs schedule) allows you to claim education fees that you bear yourself — not for a child or another person. (Source: HASiL — Tax Reliefs, item 5 — R1.)

Amount: up to RM7,000 per year (limited). (Source: R1.)

Structure of item 5

This item consists of three parts (Source: R1):

1. Levels other than master's/PhD — education fees in the fields of:

• law
• accounting
• Islamic finance
• technical
• vocational
• industrial
• scientific or technological

1. Master's/PhD level — any field or course of study.
2. Skills-enhancement or self-development courses — limited to RM2,000 within the overall RM7,000 limit.

Important note:

• Skills-enhancement courses are limited RM2,000 WITHIN the RM7,000 limit — both limits must be stated.
• Do not claim all courses are eligible without field conditions: for levels other than master's/PhD, only the fields listed above are eligible.
• Do not confuse with child fees (item 16, RM8,000) — item 5 is specifically for "self" education.

Simple example

You take a full-time master's degree while working and pay fees of RM6,500 in year of assessment 2025. You also take a skills-enhancement course amounting to RM1,000. The total is RM7,500 — but the relief is limited to RM7,000, and the skills course portion cannot exceed RM2,000 of it. (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.
• Definition of "recognised institution" is not stated on the HASiL page — verify at fact-check (reference Form BE notes). This item still awaits official confirmation from HASiL — check again with HASiL before deciding.

Related questions

Are master's degree fees in any field eligible?

Yes — for master's/PhD level, any field or course of study is eligible within the RM7,000 limit. (Source: R1.)

I am taking a certificate course not in a listed field. Is it eligible?

For levels other than master's/PhD, only the fields of law, accounting, Islamic finance, technical, vocational, industrial, scientific or technological are eligible. Skills-enhancement/self-development courses are eligible but limited to RM2,000 within the RM7,000 limit. (Source: R1.)

Can I claim my child's fees under this item?

No — item 5 is specifically for self education fees. Child fees are covered by a separate item (item 16). (Source: R1.)