Yes. Malaysian tax residents can claim up to RM2,500 personal income tax relief for the cost of buying and installing a home EV charger, every year of assessment from 2022 until 2027. The relief covers the charger, the installation, and also rental, hire-purchase or subscription charges for charging equipment. To claim it you need a receipt in your own name and the vehicle must be for personal use.
How much is the relief worth to you
The RM2,500 is a relief, not a rebate. It reduces your taxable income by RM2,500, so the cash value depends on your tax bracket.
| Your top tax rate | Cash saving on a RM2,500 relief |
|---|---|
| 8% | RM200 |
| 13% | RM325 |
| 21% | RM525 |
| 24% | RM600 |
| 30% | RM750 |
An E1 7 kW home charger is RM1,999, and installation is quoted after a site check. If the charger and installation together come to more than RM2,500, you claim RM2,500, and the relief brings your effective cost down by RM200 to RM750 depending on your bracket.
What qualifies
| Qualifies | Does not qualify |
|---|---|
| Buying a home EV charger (wallbox) | A charger bought for a company vehicle |
| Installation cost, including wiring and breaker work | Public charging top-ups paid by the trip |
| Renting or hire-purchasing charging equipment | Costs without a receipt in your name |
| A charging subscription plan | Amounts above RM2,500 in one year |
The RM2,500 limit is shared. LHDN lists it as one relief for EV charging facilities and a household food waste composting machine, so if you claim both in the same year, the total is still capped at RM2,500.
How to claim it, step by step
- Keep the receipt. It must show your full name as on your tax file, the date, the amount, and what was supplied. Energi Elite invoices carry all four. If the charger and the installation were paid separately, keep both.
- File as an individual. In e-Filing (Form BE for employment income, Form B if you have business income), go to the reliefs section.
- Find the line for EV charging facilities. It is listed among the lifestyle and personal reliefs as expenditure on electric vehicle charging facilities.
- Enter the amount paid, up to RM2,500. If you paid RM2,998, enter RM2,500.
- Keep the receipt for seven years. LHDN can ask for it in an audit. You do not upload it when filing.
Common questions
I bought the charger in December and installed it in January. Which year do I claim? Claim in the year you paid. If the charger was paid in December and the installation in January, the two amounts fall in different years, each subject to the RM2,500 cap for that year.
My spouse and I both own EVs. Can we both claim? The relief is per taxpayer. If you file separately and each of you paid for your own charger with a receipt in your own name, each can claim up to RM2,500.
Can I claim if the charger is at a rented home? Yes, if you paid for it and the receipt is in your name. Ownership of the property is not a condition.
Does the RM2,500 cover a second charger? Only up to RM2,500 in total per year, regardless of how many chargers.
Is the relief still available in 2026? Yes. Budget 2024 extended it to year of assessment 2027, so purchases in 2026 and 2027 qualify.
Get a receipt that qualifies
Every Energi Elite installation comes with a tax invoice in the customer’s name showing the charger, the installation and the date, which is exactly what the relief requires. Installation is quoted after a site check. The E1 home charger comes in 7 kW, 11 kW and 22 kW, from RM1,999. Energi Elite is an official Proton/Pronet partner for home EV charger installation, with 5,000+ installations completed by ST-registered installers (PW2/PW4) across Peninsular Malaysia.
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Sources
- LHDN: Tax relief for individuals (expenses on charging facilities for electric vehicles and domestic food waste composting machines, not for business use, restricted to RM2,500)
- MGTC: Malaysia announces tax incentives for electric vehicles (individual relief of up to RM2,500 for home EV charging facilities, up to year of assessment 2027)