/akn/my/act/pua/2026/252
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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENAJAAN BIASISWA KEPADA PELAJAR MALAYSIA YANG MENGIKUTI PENGAJIAN DI PERINGKAT SIJIL TEKNIK... is Malaysia P.U. (A), cited as P.U. (A) 252 2026, currently marked in force and first recorded in 2026.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Potongan bagi Penajaan Biasiswa kepada Pelajar Malaysia yang
Mengikuti Pengajian di Peringkat Sijil Teknik dan Vokasional, Diploma,
Ijazah Sarjana Muda atau Sijil Profesional) 2026.
Kaedah-Kaedah ini hendaklah terpakai bagi suatu syarikat—
yang diperbadankan di bawah Akta Syarikat 2016 [Akta 777] dan bermastautin di Malaysia;
yang menaja biasiswa kepada pelajar yang mengikuti kursus pengajian sepenuh masa—
di peringkat sijil teknik dan vokasional di suatu institusi;
di peringkat diploma atau ijazah sarjana muda di suatu institusi pendidikan tinggi; atau
di peringkat sijil profesional yang disahkan oleh badan profesional; dan
P.U. (A) 252 3
yang menyempurnakan perjanjian biasiswa dengan seorang pelajar pada atau selepas 1 Januari 2026 tetapi tidak lewat dari 31 Disember 2030.
Tafsiran
Dalam Kaedah-Kaedah ini—
“institusi” ertinya mana-mana institusi yang diiktiraf oleh Agensi Kelayakan
Malaysia atau Jabatan Pembangunan Kemahiran;
“institusi pendidikan tinggi” ertinya mana-mana institusi yang ditubuhkan di bawah Akta Universiti dan Kolej Universiti 1971 [Akta 30], Akta Universiti Teknologi
MARA 1976 [Akta 173] atau Akta Institusi Pendidikan Tinggi Swasta 1996 [Akta 555];
“pelajar” ertinya seorang individu—
di peringkat sijil teknik dan vokasional di suatu institusi;
di peringkat diploma atau ijazah sarjana muda di institusi pendidikan tinggi; atau
yang ibu bapa atau penjaganya mempunyai jumlah pendapatan bulanan tidak melebihi lima belas ribu ringgit.
P.U. (A) 252 4
Potongan
Bagi maksud menentukan pendapatan larasan bagi suatu syarikat daripada perniagaannya dalam suatu tempoh asas bagi suatu tahun taksiran, suatu potongan hendaklah dibenarkan bagi suatu amaun perbelanjaan yang dilakukan dan dibayar oleh syarikat itu dalam tempoh asas itu bagi menaja biasiswa kepada seorang pelajar mengikut tempoh perjanjian biasiswa berkenaan.
Jumlah amaun potongan yang dibenarkan di bawah subkaedah (1)
hendaklah bersamaan dua kali amaun perbelanjaan yang dibenarkan di bawah kaedah ini.
Perbelanjaan yang disebut dalam subkaedah (1) adalah perbelanjaan yang dilakukan berkenaan dengan penajaan biasiswa yang terdiri daripada—
bayaran yang dikehendaki oleh institusi atau institusi pendidikan tinggi yang berkenaan yang berhubungan dengan kursus pengajian;
dan
perbelanjaan bantuan pengajian dan kos sara hidup yang munasabah sepanjang tempoh pengajian pelajar itu di institusi atau institusi pendidikan tinggi yang berkenaan.
Jika jumlah amaun apa-apa perbelanjaan yang boleh dibenarkan sebagai potongan di bawah kaedah ini melebihi amaun yang pada pendapat Ketua Pengarah
Hasil Dalam Negeri boleh dijangkakan dengan munasabahnya dilakukan dalam perjalanan biasa perniagaan itu, Ketua Pengarah Hasil Dalam Negeri boleh, setakat lebihan itu, tidak membenarkan amaun itu sebagai potongan di bawah kaedah ini.
Potongan yang dibenarkan di bawah subkaedah (1) adalah tertakluk kepada syarat syarikat itu mengemukakan suatu laporan kepada Kementerian
Pendidikan Tinggi berhubung dengan perjanjian biasiswa yang disebut dalam subperenggan 2(c) Kaedah-Kaedah ini yang mengandungi maklumat pelajar, kursus tajaan, institusi penempatan dan jumlah tajaan.
P.U. (A) 252 5
Apa-apa amaun yang dibayar balik oleh pelajar itu kepada syarikat itu hendaklah semasa diterima, dilayan sebagai pendapatan kasar daripada perniagaan yang berpunca dari Malaysia dalam tempoh asas bagi tahun taksiran itu.
Dibuat 26 Jun 2026
[MOF.BUU(RB)100-1/2/3JLD.38; LHDN.AY.A 600-12/1/7 (29) – 490; PN(PU2)80/JLD.116]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Menteri Kewangan II
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 154(2)
Akta Cukai Pendapatan 1967]
P.U. (A) 252 6
INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR THE SPONSORSHIP OF SCHOLARSHIP TO MALAYSIAN
STUDENT PURSUING STUDIES AT TECHNICAL AND VOCATIONAL CERTIFICATE,
DIPLOMA, BACHELOR’S DEGREE OR PROFESSIONAL CERTIFICATE LEVELS)
RULES 2026
Opening note
These rules may be cited as the Income Tax (Deduction for the
Sponsorship of Scholarship to Malaysian Student Pursuing Studies at Technical and Vocational Certificate, Diploma, Bachelor’s Degree or Professional
Certificate Levels) Rules 2026.
These Rules shall have effect from the year of assessment 2026.
Application 2.
These Rules shall apply to a company—
which is incorporated under the Companies Act 2016 [Act 777] and resident in Malaysia;
at technical and vocational certificate levels in an institution;
at diploma or bachelor’s degree levels in a higher educational institution; or
at professional certificate levels approved by the professional body;
and
P.U. (A) 252 7
which executes scholarship agreement with a student on or after 1 January 2026 but not later than 31 December 2030.
Interpretation 3.
In these Rules—
“institution” means any institution recognized by the Malaysian Qualifications
Agency or the Skills Development Department;
“higher educational institution” means any institution established under the
Universities and University Colleges Act 1971 [Act 30], Universiti Teknologi MARA
Act 1976 [Act 173] or the Private Higher Educational Institutions Act 1996 [Act 555];
“student” means an individual—
at technical and vocational certificate levels in an institution;
at diploma or bachelor’s degree levels in a higher education institution; or
whose parents or guardians have total monthly income not exceeding fifteen thousand ringgit.
P.U. (A) 252 8
Deduction 4.
For the purpose of ascertaining the adjusted income of a company from its business in a basis period for a year of assessment, a deduction shall be allowed for an amount of expenses incurred and paid by that company in that basis period for sponsoring scholarship to a student in accordance with the period of the relevant sponsorship agreement.
The total amount of deduction allowed under subrule (1) shall be equivalent to twice the amount of expenses allowed under this rule.
The expenses referred to in subrule (1) are the expenses incurred in respect of sponsorship of scholarship which consist of—
payment required by the relevant institution or higher educational institution relating to the course of study; and
educational aid and reasonable cost of living expenses throughout the student’s period of study at the relevant institution or higher educational institution.
Where the total amount of any expenses which would have been allowed as a deduction under this rule exceeds the amount which in the opinion of the
Director General of Inland Revenue would reasonably be expected to be incurred in the ordinary course of business, the Director General of Inland Revenue may, to the extent of that excess, disallow that amount as a deduction under this rule.
The deduction allowed under subrule (1) is subject to the condition that the company submits a report to the Ministry of Higher Education in relation to the scholarship agreement referred to in paragraph 2(c) of these Rules which contains the student’s information, sponsored course, institution of placement and the amount of sponsorship.
P.U. (A) 252 9
Any amount refunded by the student to the company shall when received, be treated as gross income of that company from business derived from Malaysia in the basis period for that year of assessment.
Made 26 June 2026
[MOF.BUU(RB)100-1/2/3JLD.38; LHDN.AY.A 600-12/1/7 (29) – 490; PN(PU2)80/JLD.116]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Finance Minister II
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the
Income Tax Act 1967]