Under the new proposal, taxpayers can claim up to RM2,500 for expenses such as food waste grinders and home closed-circuit television (CCTV) systems.

The finance ministry said the measure aims to promote sustainable and safe lifestyles through the adoption of green technology and smart safety systems.

The enhanced tax relief will take effect from the year of assessment 2026 to 2027.

Currently, the relief covers the purchase, rental, installation, or subscription costs for EV charging equipment – applicable from 2022 to 2027 – and household food composting machines, claimable once every three years between 2025 and 2027.

The proposed expanded scope now includes household food waste grinders and CCTV systems for home use, allowing claims once within a two-year period of assessment.