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TRAINING · HRD CORP CLAIMABLE COURSES

Is tax training HRD Corp claimable? What the levy pays for in 2026

What decides it is the programme's registration, your levy standing, and the date the application goes in.

By Steph Eng · Carriera·Published 17 October 2026·Last updated 17 October 2026
Five colleagues seated along a pale meeting-room table in a Malaysian office, laptops open and printed spreadsheets in front of them, listening to a facilitator standing beside a projector screen in afternoon light.
Every claimable course starts with an approved application.
The short answer

Yes. A tax course is HRD Corp claimable when the programme itself is registered with HRD Corp under Claimable Courses (SBL-Khas), when it runs for at least four hours, and when your company has no outstanding levy or interest. HRD Corp’s own condition is that the “application must be submitted by employers before training date commencement”, so approval comes before the course, never after.

Key takeaways

This article sits inside our guide to HRD Corp, SBL-Khas and claimable courses. If the course you have in mind is one of ours, send Steph the programme title: .

§ 01
The rule

What HRD Corp actually tests

Is tax training HRD Corp claimable under SBL-Khas?

The short answer

Yes, when HRD Corp’s published conditions are met. It requires that the programme be registered with HRD Corp under Claimable Courses, and it funds in-house or public training of at least four hours. Its registration page puts that duty on the training provider, before the programme is offered to HRD Corp-registered employers.

That duty has been in place since 1 April 2021, when HRD Corp began requiring registered training providers to register each programme under Claimable Courses. Its registration page says providers “need to register their training programme under the HRD Corp Claimable Course Scheme”, which is why the test is the individual programme and not the provider’s status.

The second condition is your own standing. An “employer with outstanding levy and interest are not eligible to apply for the financial assistance”, so an employer in arrears cannot apply at all. Our guide to how much the HRD Corp levy is covers the rate behind that balance.

§ 02
The check

Proving a course qualifies

How do you check a tax course is registered before you book?

The short answer

Ask the provider for the programme’s HRD Corp registration, and treat a brochure line as a claim rather than proof. HRD Corp’s programme-registration process is written for training providers rather than for the employer buying the seat, and its course-verification step applies only to Focus Area and Industry Specific courses.

Carriera Academy Sdn Bhd is an HRD Corp approved training provider. Our guide to what qualifies as an HRD Corp claimable course in 2026 covers the wider eligibility picture, and the programmes on our own calendar are listed below.

§ 03
The courses

What is on the calendar

Which tax courses can you put through the levy?

The short answer

Any programme registered under HRD Corp Claimable Courses. As at 17 October 2026, nine programmes remain on Carriera Academy’s public calendar for the year; the four below cover tax, SST, e-invoice and accounting compliance, and each is flagged HRD Corp claimable on our own calendar.

Carriera Academy programmes left in 2026, as at 17 October. Each is flagged HRD Corp claimable on our calendar. Fee per seat.
ProgrammeDatesFee
Latest Updates on Malaysian Transfer Pricing: Practical Compliance, Audit Risks & Tax Disputes23 October 2026RM800
Tax Budget 2027: What Businesses & Taxpayers Need to Know20 November 2026RM800
Strengthening Accounting Competencies in Preparing Full Set of Accounts with E-Invoice and SST Integration26–27 November 2026RM1,500
Tax Updates via Budget 2027 and Strategic Corporate Tax Management and Compliance for Business Operations16–17 December 2026RM1,500

These run online over Zoom, 9am to 5pm. HRD Corp’s rules cover in-house training as well as public seats, on a longer approval lead time. Our tax, SST and e-Invoice training page sets out the full programme range; send Steph the programme title you want.

§ 04
The room

Who the training is for

Who should attend a claimable tax course?

The short answer

That is the employer’s call, not a scheme rule. On SST specifically, EY’s review of the first year of Malaysia’s expanded service tax reports that it cannot be managed by the tax or finance function alone, which is our reason for asking who outside the accounts department should be in the room before a seat is booked.

“One key lesson from the past year is that SST cannot be managed solely by the tax or finance function.”Jalbir Singh Riar, Partner, Indirect Tax, Ernst & Young Tax Consultants Sdn Bhd, 15 September 2026

EY’s point is about where an SST position is actually settled. It writes that a single contract may include multiple elements, such as the principal service, reimbursements, equipment usage, support services and subcontractor costs, each of which may need a separate SST assessment. Our guide to the 2025 SST scope expansion sets out which services were pulled in.

§ 05
The clock

When the application has to go in

When do you have to apply for the grant?

The short answer

Before the course starts. HRD Corp requires the application before training date commencement. Until 31 December 2026, public training “can be conducted three (3) days after grant approval”; from 1 January 2027 that lead time returns to 14 days, matching in-house training.

Once approval is granted, the programme must “commence within 90 calendar days after the completion of the 3-day advance approval requirement”. Our guide to SBL vs SBL-Khas sets out that sequence, and how to claim the HRD Corp levy walks through the submission.

§ 06
The money

What the levy covers

What does the levy actually pay for?

The short answer

The approved course fee, and you are not required to pay it to the provider up front, though a provider may request 1% to 30% of the approved fee in advance with your consent. Beyond the fee, HRD Corp lists meal allowance, trainee allowance, consumable training materials, airfare or transportation and internet data for remote online learning as claimable items. Everything else is governed by the Allowable Cost Matrix.

Our HRD Corp cost matrix guide sets out those limits, and SST on training fees is a separate question again. If a claim is refused, see how to appeal a rejected HRD Corp claim.

Frequently asked questions

Does an online tax course over Zoom qualify for the levy?

Yes, if the programme is registered. HRD Corp lists online learning among the training types covered by Claimable Courses, and internet data for remote online learning is itself a claimable item, up to RM100 per group. Carriera Academy's public tax programmes are delivered over Zoom.

How far ahead must an in-house tax course be approved?

Fourteen days. HRD Corp states that, effective 15 June 2026, in-house training programmes “can be conducted 14 days after grant approval”. In-house and public training are both covered training types under HRD Corp Claimable Courses.

How long do we have to submit the claim after the course?

Six months. HRD Corp states that “training claims must be submitted within six (6) months from the completion date of the training programme”.

Scheme conditions, durations, lead times and claimable items quoted from HRD Corp’s Claimable Courses page, its support-centre article on SBL-Khas and its programme-registration page; SST quotation from Jalbir Singh Riar, EY Malaysia, 15 September 2026. Course titles, dates, fees and claimable flags are Carriera Academy’s own. General information for employers, not tax or legal advice.

Planning a tax course for your team?

Send Steph the programme you want and the team you want in the room. Carriera Academy Sdn Bhd is an HRD Corp approved training provider running HRD-Corp-claimable tax, SST and e-invoice programmes for Malaysian employers.