TaxKakiTax relief 2026 Malaysia: the full list for YA2026
Every ringgit of relief you claim comes off your taxable income. If you earn RM5,000 a month, each RM1,000 of relief cuts your tax by about RM60 to RM110. Most people leave some on the table. Here is every personal relief for YA2026, with its limit, and what you can still do before 31 December.
What's new for YA2026
- New: tourism, arts and culture, up to RM1,000. Entrance fees to tourist attractions and arts and cultural programmes. YA2026 only.
- Home CCTV and food waste grinders added to the RM2,500 sustainability relief (alongside EV charging and composting machines). Claimable once across YA2026–YA2027.
- Life insurance and family takaful now also covers premiums paid for your children.
- Childcare relief now covers registered day care centres and after-school transit centres, for children aged 12 and below.
- Vaccination under the medical relief now covers all NPRA-registered vaccines (RM1,000 sub-limit).
- Learning disability support for a child aged 18 and below: the limit rises from RM6,000 to RM10,000.
The full list of YA2026 tax reliefs
Limits are per year unless marked. "Per child" reliefs are claimed by only one parent for each child.
You and your family
| Relief | Limit | Notes |
|---|---|---|
| Individual (self) | RM9,000 | Automatic for every resident |
| Disabled individual | RM7,000 | On top of the RM9,000. Registered with JKM |
| Spouse | RM4,000 | Spouse with no income, or who elects joint assessment |
| Disabled spouse | RM6,000 | On top of the spouse relief |
| Child under 18 | RM2,000 per child | Unmarried |
| Child 18+ in pre-university | RM2,000 per child | Matriculation, A-Level, pre-degree |
| Child 18+ in higher education | RM8,000 per child | Diploma and above in Malaysia, degree and above overseas |
| Disabled child | RM8,000 per child | RM16,000 in total if also in higher education |
Health
| Relief | Limit | Notes |
|---|---|---|
| Medical: self, spouse, child | RM10,000 | Serious illness, fertility treatment (self and spouse). Sub-limits of RM1,000 each for vaccination, dental, and medical/mental health check-ups or self-test kits. Learning disability support for a child ≤18 up to RM10,000 |
| Medical: parents and grandparents | RM8,000 | Treatment, dental, special needs and carer costs. Full medical exam (including vaccination) RM1,000 sub-limit |
| Equipment for disabled family | RM6,000 | Supporting equipment for disabled self, spouse, child or parent |
Everyday spending
| Relief | Limit | Notes |
|---|---|---|
| Lifestyle | RM2,500 | Books, phone, computer, tablet, internet bills, self-development courses |
| Sports and fitness | RM1,000 | Sports equipment, gym membership, court/facility rental, competition fees |
| Tourism, arts and culture NEW | RM1,000 | Entrance fees to tourist attractions and arts/cultural programmes. YA2026 only |
| Sustainability and home security | RM2,500 | EV charging, food waste composter. Home CCTV and food waste grinder: once in YA2026–2027 |
Education and savings
| Relief | Limit | Notes |
|---|---|---|
| Education fees (self) | RM7,000 | Recognised master's/PhD, or law, accounting, technical and professional courses. Upskilling courses: RM2,000 sub-limit |
| SSPN net savings | RM8,000 | Deposits minus withdrawals in 2026. Available until YA2027 |
| PRS and deferred annuity | RM3,000 | Available until YA2030 |
EPF, SOCSO and insurance
| Relief | Limit | Notes |
|---|---|---|
| EPF contributions | RM4,000 | Mandatory and voluntary. Most employees hit this at about RM3,030 a month salary |
| Life insurance / family takaful | RM3,000 | Self, spouse and (new) children |
| Education and medical insurance | RM4,000 | Medical card and education policies for self, spouse, children |
| SOCSO and EIS | RM350 | Employee share only |
Children and home
| Relief | Limit | Notes |
|---|---|---|
| Childcare fees | RM3,000 | Registered childcare, kindergarten, day care or transit centre, child ≤12. One parent only |
| Breastfeeding equipment | RM1,000 | Once every 2 years, child aged 2 and below |
| First home loan interest (≤RM500k) | RM7,000 | SPA signed 1 Jan 2025 – 31 Dec 2027. For 3 consecutive years |
| First home loan interest (RM500,001–RM750k) | RM5,000 | Same conditions |
Not reliefs, but they also cut your tax: zakat is a rebate (it comes straight off the tax you owe), and approved donations are deducted from your income, up to 10% of aggregate income.
What you can still claim before 31 December 2026
Only spending that is paid by 31 December counts for YA2026. If you were going to buy these anyway, buying now rather than in January moves the relief a whole year earlier.
- Lifestyle (RM2,500): a new phone or laptop, books, or a course. Keep the receipt in your own name.
- Sports (RM1,000): a gym membership renewal, running shoes, badminton court bookings.
- Tourism, arts and culture (RM1,000): theme parks, museums and cultural shows over the school holidays. This one disappears after 2026.
- Medical check-up (RM1,000 sub-limit): a full health screening, a dental visit or a vaccination.
- SSPN (RM8,000): a top-up for your child's education savings. Don't withdraw before year end, since the relief is on the net amount.
- PRS (RM3,000): a top-up to a Private Retirement Scheme.
- Home CCTV or EV charging (RM2,500): new for YA2026 if you're installing CCTV anyway.
Worked example: RM72,000 a year
Aina earns RM6,000 a month and is single. Here is what her normal spending is worth:
| Individual relief | RM9,000 |
| EPF (11% is RM7,920, capped) | RM4,000 |
| SOCSO and EIS | RM350 |
| Lifestyle (new phone, internet) | RM2,500 |
| Life insurance | RM3,000 |
| Medical card | RM2,000 |
| Gym membership | RM1,000 |
| Total reliefs | RM21,850 |
| Chargeable income (RM72,000 − RM21,850) | RM50,150 |
| Tax payable | RM1,516.50 |
With only the RM9,000 individual relief, she would pay RM2,930. Claiming everything saves her RM1,413.50.
YA2026 resident tax rates
| Chargeable income | Rate | Tax at top of band |
|---|---|---|
| RM0 – RM5,000 | 0% | RM0 |
| RM5,001 – RM20,000 | 1% | RM150 |
| RM20,001 – RM35,000 | 3% | RM600 |
| RM35,001 – RM50,000 | 6% | RM1,500 |
| RM50,001 – RM70,000 | 11% | RM3,700 |
| RM70,001 – RM100,000 | 19% | RM9,400 |
| RM100,001 – RM400,000 | 25% | RM84,400 |
| RM400,001 – RM600,000 | 26% | RM136,400 |
| RM600,001 – RM2,000,000 | 28% | RM528,400 |
| Above RM2,000,000 | 30% | — |
If your chargeable income is RM35,000 or less, you also get a RM400 rebate. At exactly RM35,000 that brings your tax from RM600 down to RM200.
What changes in YA2027
Budget 2027 proposes raising the individual relief to RM12,000 and lowering some tax rates. These apply from YA2027 (income earned in 2027, filed in 2028), not to the tax you file next year. We'll update this guide once the Finance Act is passed.
FAQ
When do I file my YA2026 tax?
In 2027, through e-Filing on MyTax. Employees (form BE) usually have until 30 April; people with business income (form B) until 30 June.
Do I need to submit receipts?
No, you don't upload receipts when you file. But LHDN can ask for them later, so keep them for 7 years.
Can my spouse and I both claim the same relief?
Each of you can claim your own personal reliefs, like lifestyle and sports. Child reliefs and childcare fees can only be claimed once per child.
Is this list official?
No. It's compiled from published Budget 2026 summaries. Always check hasil.gov.my before filing.