From YA 2026, the RM3,000 childcare relief covers children up to age 12 and includes after-school care for the first time. If you pay for daycare or a transit centre for an older child, this is a claim that opened up this year.
What Changed For YA 2026
For YA 2025 and earlier, the relief only applied to fees paid to a registered childcare centre (TASKA) or kindergarten (TADIKA) for a child aged 6 and below. A parent paying for after-school care for a nine-year-old got nothing.
From YA 2026, the age limit rises from 6 to 12. And on top of registered childcare centres and kindergartens, the relief now covers registered daycare centres and after-school transit centres too.
Which Centres Qualify And How Much You Can Claim
The relief is a cap per taxpayer, not per child. If you have two children in daycare, you still claim RM3,000 in total, not RM6,000.
To claim the relief, the childcare centre or kindergarten has to be registered with the right authority, and which authority depends on the type of centre.
Centre type
Registered with
Governing law
Childcare centre (TASKA)
Department of Social Welfare (JKM)
Child Care Centre Act 1984
Kindergarten (TADIKA)
State Education Department
Education Act 1996
Daycare and after-school transit centres
Relevant authority, from YA 2026
A centre with a good name is not always a registered one, and home-based daycares often are not registered at all. LHDN checks the registration list during an audit, so a claim against an unregistered centre will be rejected.
If you are not sure, ask the centre for its registration number before you enrol.
What If The Centre Is Run From Someone’s Home
Under the Child Care Centre Act 1984, any centre caring for four or more children from more than one household must register with JKM, even one run out of a private house. So a home-based or neighbourhood centre can still qualify, as long as it is registered.
Before you enrol, make sure the home-based centre is properly registered with JKM. Ask to see its certificate, take note of the registration number, and keep a receipt that shows it. If the centre cannot provide a certificate, you won’t be able to claim the fees.
A Tahfiz or religious kindergarten may be registered only with a state Islamic religious council rather than with the Ministry of Education or JKM. If so, it may fall outside the relief, so ask which body the centre is registered with before you count on claiming the fees.
What The Fees Have To Be For
The relief covers only the childcare fees themselves. Other costs that can make up a significant part of a preschool bill, such as registration fees, uniforms, books and materials, meals, and transport or van charges, are not covered.
If you receive a childcare subsidy, such as the RM180 a month for civil servants using a registered workplace centre, you can claim only the amount you actually paid after the subsidy. For example, if the subsidy reduces your monthly childcare fee to RM200, you can claim RM200.
Who Can Claim
The relief can be claimed by the parent who actually paid the fees. If you and your spouse are assessed separately, only one of you can claim it, so it makes sense for the higher-income spouse to do so. Under joint assessment, the relief is claimed together on the same tax return.
Divorced parents are treated differently. Both parents can claim up to RM3,000 on their own tax returns, provided they paid for different children. The LHDN will check whether both ex-spouses claimed relief for the same child. Each parent should keep proof that they paid the fees for the child listed on their tax return.
If a grandparent or someone else pays the fees, they cannot transfer the relief to you. The receipt must be in the name of the person making the claim.
What You Need When You File
You do not need to submit supporting documents with your tax return. Simply enter the amount under the childcare relief section in e-Filing, then keep your documents in case LHDN asks to see them later.
You need two documents to support your claim: your child’s birth certificate or MyKid, and official receipts from the registered centre issued in your name. The fees must be paid within the calendar year you are claiming for, so a payment made in January 2027 falls under YA 2027, not YA 2026. Also, be sure to keep both documents for seven years, as LHDN may review your claim during that period.
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Steffi Manisha Arokiam is a Tax Director at ThinkTX Consultants, where she leads the firm’s Transfer Pricing and e-Invoicing practice. She advises both individuals and corporations across a wide range of tax matters, including Real Property Gains Tax (RPGT), stamp duty, estate tax, and global mobility for expatriates. Recognised for combining strong technical expertise with a practical, solutions-driven approach, Steffi helps clients navigate complex tax issues with clarity and confidence.
A respected thought leader in taxation, Steffi has authored numerous technical articles and professional newsletters. Her work has been published by the International Bureau of Fiscal Documentation (IBFD) and Wolters Kluwer (CCH), and she has been featured on BFM 89.9 discussing crypto taxation.
Professional Affiliations
Member of the Malaysian Institute of Accountants (MIA)
Member of the Chartered Tax Institute of Malaysia (CTIM)
ASEAN Chartered Professional Accountant (ASEAN CPA)
Member of the International Fiscal Association (IFA)
Professional Trainer certified by HRD Corp
As a trusted tax partner of RinggitPlus, Steffi reviews and verifies all content relating to Malaysian taxation to ensure it is accurate, up to date, and practical — helping readers better understand the tax system and make the most of their tax position.
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About THE AUTHOR
Steffi Manisha Arokiam
Steffi Manisha Arokiam
Steffi Manisha Arokiam is a Tax Director at ThinkTX Consultants, where she leads the firm's Transfer Pricing and e-Invoicing practice. She advises both individuals and corporations across a wide range of tax matters, including Real Property Gains Tax (RPGT), stamp duty, estate tax, and global mobility for expatriates. Recognised for combining strong technical expertise with a practical, solutions-driven approach, Steffi helps clients navigate complex tax issues with clarity and confidence.
A respected thought leader in taxation, Steffi has authored numerous technical articles and professional newsletters. Her work has been published by the International Bureau of Fiscal Documentation (IBFD) and Wolters Kluwer (CCH), and she has been featured on BFM 89.9 discussing crypto taxation.
Professional Affiliations
Member of the Malaysian Institute of Accountants (MIA)
Member of the Chartered Tax Institute of Malaysia (CTIM)
ASEAN Chartered Professional Accountant (ASEAN CPA)
Member of the International Fiscal Association (IFA)
Professional Trainer certified by HRD Corp
As a trusted tax partner of RinggitPlus, Steffi reviews and verifies all content relating to Malaysian taxation to ensure it is accurate, up to date, and practical — helping readers better understand the tax system and make the most of their tax position.
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