Every Personal Tax Relief You Can Claim for YA 2026
Tax rules can change during the year. The figures and conditions below reflect the rules and guidance available as of September 2026; check LHDN's latest guidance before filing your return.
For the 2026 year of assessment (income earned in 2026, filed in 2027), Malaysian tax residents can claim more than 20 personal reliefs, starting with RM9,000 that everyone gets automatically. Budget 2026 widened several of them, for example to cover children's insurance, all approved vaccines and childcare up to age 12. Many depend on spending or saving you do before 31 December, so it's worth checking the list now.
A relief reduces your chargeable income. What you save is the relief multiplied by your marginal tax rate; see Malaysian income tax rates, explained.
Automatic and family reliefs
| Relief | Maximum (RM) |
|---|---|
| Individual (automatic) | 9,000 |
| Additional relief for a disabled individual | 7,000 |
| Spouse (with no income, or on joint assessment) | 4,000 |
| Additional relief for a disabled spouse | 6,000 |
| Each child under 18 | 2,000 |
| Each child 18+ in pre-university study (matriculation, A-Level and similar) | 2,000 |
| Each child 18+ in diploma-level study or above in Malaysia, or degree-level abroad | 8,000 |
| Each disabled child | 8,000 (16,000 if in higher education) |
Saving and protection
| Relief | Maximum (RM) |
|---|---|
| EPF contributions, mandatory or voluntary | 4,000 |
| Life insurance or family takaful, and/or additional voluntary EPF. From YA 2026 this includes policies for your children if they are unmarried and under 18, unmarried and in tertiary education, or unmarried and disabled (no age limit) | 3,000 |
| Private Retirement Scheme and deferred annuity (until YA 2030) | 3,000 |
| Education or medical insurance (self, spouse, children) | 4,000 |
| SOCSO employee contributions | 350 |
| Net SSPN deposits for your child (until YA 2027) | 8,000 |
For how to decide between the saving options, see is a voluntary EPF top-up worth it? and is PRS worth it for the tax relief?
Health
| Relief | Maximum (RM) |
|---|---|
| Medical expenses for parents and grandparents, including dental, check-ups and carer costs | 8,000 |
| Medical expenses for self, spouse or child: serious diseases, fertility treatment, vaccinations (up to RM1,000; from YA 2026, all vaccines registered and approved by the National Pharmaceutical Regulatory Agency), dental, check-ups and mental health consultations, and assessment, early intervention and rehabilitation for children aged 18 and below with learning disabilities (sub-limit raised from RM6,000 to RM10,000 from YA 2026; the overall cap stays RM10,000) | 10,000 |
| Supporting equipment for a disabled self, spouse, child or parent | 6,000 |
Lifestyle, learning and home
| Relief | Maximum (RM) |
|---|---|
| Lifestyle: books and publications, a computer, smartphone or tablet, internet subscription, and upskilling courses | 2,500 |
| Sports equipment, facility fees, competition fees and gym membership | 1,000 |
| Your own education fees (qualifying courses, Masters or PhD) | 7,000 |
| Childcare and kindergarten fees at registered TASKA and TADIKA; from YA 2026 also day-care and after-school transit centres registered with the Social Welfare Department, for children up to 12 | 3,000 |
| Breastfeeding equipment (once every two years) | 1,000 |
| EV charging facilities (until YA 2027); a household food composting machine (once in three years, YA 2025–2027); and, for YA 2026 and 2027 only, household food waste grinders and home CCTV (once in two years) | 2,500 |
| Entrance fees to tourist attractions such as museums, theme parks, national and marine parks, zoos and geoparks, and to cultural and arts programmes (YA 2026 only; accommodation and travel packages are not included) | 1,000 |
| Housing loan interest on a first home, sale and purchase agreement signed 2025–2027, for three consecutive years (property value up to RM500,000 / RM500,001–750,000; conditions apply) | 7,000 / 5,000 |
Many reliefs have extra conditions and sub-limits. Check the exact rules on LHDN's relief page before you file.
Rebates: taken off your tax, not your income
- RM400 if your chargeable income is RM35,000 or less (RM400 each for separately assessed spouses, or RM800 for a joint assessment within the limit).
- Zakat and fitrah paid to an official authority, up to your tax charged. See how to calculate zakat on your salary.
- Departure levy for umrah or pilgrimage to holy places, for up to two trips in a lifetime.
What a relief is worth to you
Take Aina from our tax rates guide, whose chargeable income is RM44,500, putting her in the 6% band. Her RM2,500 lifestyle relief is already included. If she also claims RM1,000 for sports equipment and RM3,000 for PRS contributions, her chargeable income falls by RM4,000 and her tax by about RM240. For someone in the 19% band, the same RM4,000 of relief would save RM760. That's why higher earners get more value from the same relief.
What to do before 31 December
- Check what you've already used. Your mandatory EPF probably fills the RM4,000 EPF relief already.
- Bring planned spending forward, not unplanned spending. If a laptop, course or medical check-up was coming anyway, doing it in December captures this year's relief. Buying something you don't need to save a fraction in tax is still a loss.
- Keep every receipt. LHDN can ask for proof, and you must keep records for seven years.
- Remember the YA 2026-only items, such as the tourist attractions relief.
Reliefs and Rebates: The Legal Tax Reducers explains the logic behind these, and Tax-Smart Saving covers EPF, PRS and SSPN. The Budget Analyzer can help you plan relief-eligible spending you'd make anyway.
References
- PwC Malaysia, 2025/2026 Malaysian Tax Booklet: Personal Income Tax (relief and rebate tables for YA 2025 and YA 2026)
- LHDN, Rebates
- Ministry of Finance, Budget 2026 Tax Measures (Appendices 1–6: vaccination, childcare, learning disabilities, insurance, environmental and home safety, tourism reliefs)
- KPMG Malaysia, 2026 Budget Proposals
- LHDN, HASiL e-Newsletter, Edition 6/2023 (record-keeping for seven years)
Think about it
- Which reliefs could you still use before 31 December?
- Is there a purchase you were planning anyway that qualifies this year?
- Where are you keeping your receipts?
Tap an answer to save it to your free CashDir account (you'll be asked to log in or sign up). Combined results appear once 20 members have answered.
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