My son is currently servicing his PTPTN study loan. Can this be considered as education fees?

An individual is entitled to claim a tax relief of up to a maximum of RM5,000 for fees expended by that individual on himself for:

(a) Any course of study up to tertiary level, other than a degree at Master’s or Doctorate level, undertaken for the purposes of acquiring law, accounting, Islamic financing, technical, vocational, industrial, scientific or technological skills or qualifications;

(b) any course of study for a degree at Master’s or Doctorate level undertaken for the purpose of acquiring any skill or qualification in any institution or professional body in Malaysia recognised by the Government or approved by the Minister, as the case may be.

Therefore, your son (and not you, as the father) will be entitled to claim the tax relief if the course he is undertaking satisfies the above criteria.