Malaysian Tax Reliefs YA 2026: Caps, Codes and What Changed
Every main LHDN tax relief cap for YA 2025 (filed in 2026) and YA 2026 (filed in 2027), with Form BE codes, YA 2026 changes and Budget 2027 proposals.
- tax reliefs
- YA 2026
- YA 2025
- LHDN
- Form BE
For YA 2026, a resident individual gets RM9,000 individual relief automatically and can claim up to RM2,500 lifestyle, RM1,000 sports, RM10,000 medical (self, spouse, child), RM8,000 parents' medical, RM7,000 EPF and life insurance, RM4,000 education and medical insurance, and RM3,000 PRS. YA 2026 adds a new RM1,000 relief for tourist attraction and cultural programme admission fees.
YA 2025 income is filed through e-Filing in 2026. YA 2026 income is filed in 2027, so anything you spend in 2026 counts towards the YA 2026 caps below.
What is a tax relief?
A tax relief is an amount you subtract from your income before tax is worked out. It lowers your chargeable income, so the saving depends on your tax band: a RM1,000 relief saves RM60 at the 6% band and RM190 at the 19% band.
Reliefs are claimed in Part G of Form BE (employees) or Form B (business income). The codes below (G1, G9 and so on) are the Form BE codes from LHDN's Form BE explanatory notes.
How much can I claim for each relief in YA 2026?
The caps are the same as YA 2025 except where the last column says otherwise. YA 2025 figures are from LHDN's tax relief page; YA 2026 changes are from LHDN's 2026 PCB computerised calculation specification, which sets out the Budget 2026 relief changes.
| Relief | Form BE code | Cap | YA 2026 change |
|---|---|---|---|
| Individual and dependent relatives | G1 | RM9,000 | None, automatic |
| Parents and grandparents: medical, dental, special needs, carer | G2 | RM8,000 (full check-up up to RM1,000) | Vaccines in the check-up limit: all NPRA-approved vaccines |
| Basic supporting equipment (disabled self, spouse, child or parent) | G3 | RM6,000 | None |
| Disabled individual | G4 | RM7,000 | None |
| Education fees (self) | G5 | RM7,000 (upskilling courses up to RM2,000) | None |
| Medical: serious illness, fertility, vaccination, dental, check-ups, learning disability (self, spouse, child) | G6–G8 | RM10,000 combined | Learning-disability sub-limit up from RM6,000 to RM10,000; vaccination covers all NPRA-approved vaccines |
| Lifestyle: books, devices, internet, self-improvement courses | G9 | RM2,500 | None |
| Sports equipment, facility fees, gym, training | G10 | RM1,000 | None |
| Breastfeeding equipment | G11 | RM1,000 (once every 2 years) | None |
| Childcare and kindergarten fees | G12 | RM3,000 | Now also JKM-registered day-care and after-school transit centres, children up to 12 |
| SSPN net savings | G13 | RM8,000 | None |
| Spouse with no income, or alimony | G14 | RM4,000 | None |
| Disabled spouse | G15 | RM6,000 | None |
| Child under 18 | G16 | RM2,000 per child | None |
| Child 18+ in diploma or degree study | G16 | RM8,000 per child | None |
| Disabled child | G16 | RM8,000 (plus RM8,000 if in higher education) | None |
| EPF and life insurance / family takaful | G17 | RM7,000 combined | Life insurance can now cover a qualifying child |
| PRS and deferred annuity | G18 | RM3,000 | None |
| Education and medical insurance | G19 | RM4,000 | None |
| SOCSO (PERKESO) | G20 | RM350 | None |
| EV charging and food-waste composting | G21 | RM2,500 | Adds household food-waste grinders and home CCTV (once in YA 2026–2027) |
| First-home loan interest | G22 | RM7,000 (house up to RM500,000) or RM5,000 (RM500,001–RM750,000) | None; SPA must be signed 1 Jan 2025 to 31 Dec 2027 |
| Tourist attraction and cultural programme admission | Not yet published | RM1,000 | New for YA 2026 only |
The YA 2026 Form BE has not been published yet, so the code for the new tourism relief is unknown. See the full YA 2026 relief list for descriptions.
How do the EPF and life insurance caps work?
G17 has a combined cap of RM7,000. Within it, EPF contributions (mandatory or voluntary) count up to RM4,000, and life insurance premiums or family takaful contributions count up to RM3,000. PRS is a separate RM3,000 relief under G18 and does not share the RM7,000.
If your mandatory EPF for the year is below RM4,000, a voluntary top-up through KWSP's i-Saraan or voluntary contribution channels can fill the gap.
What counts towards medical relief?
Medical relief for yourself, your spouse and your children is capped at RM10,000 in total (G6 to G8). Inside that cap:
- Vaccination: up to RM1,000
- Dental examination and treatment: up to RM1,000
- Full medical check-up, disease detection tests, self-test devices and mental health consultation: up to RM1,000
- Learning-disability assessment and early intervention for a child aged 18 or below: up to RM6,000 for YA 2025, RM10,000 for YA 2026
Parents' and grandparents' medical, dental, special-needs and carer costs are a separate RM8,000 relief (G2).
What changed from YA 2024 to YA 2025?
YA 2025 raised several caps, and these carry into YA 2026:
| Relief | YA 2024 | YA 2025 onward |
|---|---|---|
| Disabled individual | RM6,000 | RM7,000 |
| Disabled spouse | RM5,000 | RM6,000 |
| Disabled child | RM6,000 | RM8,000 |
| Education and medical insurance | RM3,000 | RM4,000 |
| Parents' medical | Parents only | Parents and grandparents, RM8,000 combined |
What does Budget 2027 propose for reliefs?
Budget 2027, tabled on 9 October 2026, proposes changes from YA 2027. They are proposals until the Finance Bill is passed and do not apply to your YA 2025 or YA 2026 return. From the MOF tax measures annex:
- Individual relief: RM9,000 to RM12,000
- Lifestyle (RM2,500): adds AI software and app subscriptions, pet adoption from registered shelters, and vet vaccination and neutering
- Sports (RM1,000): adds sports shoes up to RM300
- Tourism admission relief (RM1,000): extended to YA 2027
- Resident rates: 19% band cut to 18%; new RM100,001–RM150,000 band at 24%; top 30% rate starts above RM1 million instead of RM2 million
More detail is on our Budget 2027 tax page.
Which tax rates apply to my chargeable income?
LHDN's published resident schedule (labelled YA 2023, 2024 and 2025) runs from 0% to 30%. Budget 2027's annex lists the same bands as the current rates.
| Chargeable income | Rate |
|---|---|
| RM0 – RM5,000 | 0% |
| RM5,001 – RM20,000 | 1% |
| RM20,001 – RM35,000 | 3% |
| RM35,001 – RM50,000 | 6% |
| RM50,001 – RM70,000 | 11% |
| RM70,001 – RM100,000 | 19% |
| RM100,001 – RM400,000 | 25% |
| RM400,001 – RM600,000 | 26% |
| RM600,001 – RM2,000,000 | 28% |
| Above RM2,000,000 | 30% |
There is no 24% band in the current schedule. If your chargeable income is RM35,000 or less, you also get a RM400 rebate. The income tax calculator applies these bands to your own figures.
What mistakes should I avoid?
- Claiming without receipts. LHDN's Form BE notes say receipts and supporting documents must be kept for seven years after the end of the year you file.
- Claiming the same item twice. A receipt can support only one relief, and only one spouse can claim it.
- Putting sportswear under sports relief. Equipment qualifies; shoes and clothing do not (sports shoes are only a Budget 2027 proposal).
- Using the wrong year. Spending in 2026 belongs to YA 2026, filed in 2027.
Track reliefs as you spend
CukaiMax's free plan lets you upload receipts and shows how much of each relief cap you have used, so the totals are ready when e-Filing opens. Start on the free plan.
Sources
- LHDN: Tax relief for resident individuals
- LHDN: Tax rates for resident individuals
- LHDN: Form BE explanatory notes (YA 2025)
- LHDN: Specification for MTD computerised calculation 2026
- MOF: Budget 2027 tax measures annex
General information, not tax advice. Check LHDN's guidance or a licensed tax agent for your situation.