AutomaticG1
RM 9,000
Individual and dependent relatives
Given to every taxpayer automatically.
Malaysia tax relief 2026.
Every relief LHDN recognises for Year of Assessment 2026, including the new first-home loan interest relief.
YA 20262025
For YA 2026, every resident taxpayer gets RM9,000 individual relief automatically. You can also claim up to RM2,500 for books, devices and internet, RM1,000 for sports, RM10,000 for medical costs for you, your spouse and children, RM8,000 for parents' medical care, RM4,000 for EPF, RM3,000 for life insurance, RM3,000 for PRS and RM7,000 for your own course fees. You claim only what you spent and keep receipts for 7 years.
Last updated
New from YA 2025 · G22
First-home loan interest relief
Claim the interest on your first home loan for sale agreements signed between 1 Jan 2025 and 31 Dec 2027.
House price up to RM500k
RM 7,000
a year
House price RM500k – RM750k
RM 5,000
a year
Who pays tax
Income above RM37,333 a year, after EPF
RM400 rebate
For chargeable income up to RM35,000
Keep your receipts
All supporting documents for 7 years
Deadlines
e-Filing 1 March 2027 · BE 15 May 2027 · B 15 July 2027. Dates follow the pattern of LHDN's last published filing programme (RF Filing Programme 2026, for YA 2025) until LHDN publishes the 2027 programme.
All reliefs
25 reliefs in 8 categories. Limits are per year of assessment.
DisabilityG4
RM 7,000
Disabled individual
Additional relief for registered disabled individuals.
Housing
New
G22RM 7,000
First-home loan interest
House up to RM500k: RM7,000. RM500k–RM750k: RM5,000. Sale agreement signed 1 Jan 2025 – 31 Dec 2027.
Medical
6 reliefs
- RM 10,000G6
Medical expenses (self, spouse, child)
Serious diseases, fertility treatment (RM1,000), vaccination (RM1,000), dental (RM1,000).
- RM 10,000G8
Learning disability support for a child
Diagnostic assessment and intervention or rehabilitation for children under 18.
- RM 8,000G2
Medical treatment for parents
Medical treatment, dental, special needs, caregiver fees, full medical check-up.
- RM 8,000G2
Expenses for grandparents
Medical treatment, home or care-centre care, dental, check-up and vaccination (RM1,000).
- RM 6,000G3
Basic supporting equipment (disabled)
For self, spouse, child or a disabled parent.
- RM 1,000G7
Health examinations
Full medical check-up, COVID-19 tests, mental health examinations.
Education
2 reliefs
- RM 8,000G13
SSPN (child education savings)
Net savings in the National Education Savings Scheme.
- RM 7,000G5
Education fees (self)
Masters/PhD in any field, or a diploma/degree in law, accounting, Islamic finance, technical, vocational or scientific fields. Skills courses up to RM2,000.
Lifestyle
4 reliefs
- RM 2,500G9
Lifestyle
Books, magazines and journals; computer, smartphone or tablet; internet bills; skills courses.
- RM 2,500G21
EV charging and composting
Installing, renting or buying EV charging equipment or a home food-waste composting machine.
- RM 1,000G10
Sports
Sports equipment, facility rental or fees, competition registration, gym membership.
- RM 1,000New
Tourism, culture and arts admission
Admission fees for qualifying local attractions and cultural or arts programmes.
Family
5 reliefs
- RM 2,000+G16
Children
Per child. Under 18: RM2,000. 18+ in diploma/degree: RM8,000. Disabled child: RM8,000.
- RM 6,000G15
Disabled spouse
Additional relief for a disabled spouse.
- RM 4,000G14
Spouse or alimony
Non-working spouse, or alimony paid to a former wife.
- RM 3,000G12
Childcare and kindergarten fees
Registered childcare or kindergarten for children under 6.
- RM 1,000G11
Breastfeeding equipment
For children aged 2 and below. Once every 2 years of assessment.
Insurance & retirement
5 reliefs
- RM 4,000G17
EPF / approved scheme
Statutory EPF contributions (employee share).
- RM 4,000G19
Education and medical insurance
Premiums for self, spouse or child.
- RM 3,000G17
Life insurance / family takaful
Life insurance and family takaful premiums.
- RM 3,000G18
Private Retirement Scheme (PRS)
Contributions to PRS and deferred annuity.
- RM 350G20
SOCSO contributions
Contributions to the Social Security Organisation.
Limits are the most you can claim. You can only claim what you actually spent, and you need to keep the receipts for 7 years.
Questions
About tax relief
Tax reliefs are deductions allowed by LHDN (Inland Revenue Board of Malaysia) that reduce your chargeable income, lowering the amount of tax you need to pay. Malaysia offers over 20 categories of tax reliefs including individual relief, medical expenses, education fees, lifestyle expenses, and insurance.
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Track your reliefs automatically
CukaiMax scans your receipts and files each one under the right LHDN relief. No manual data entry.
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Gym membershipB11 · Sports
LaptopB10 · Lifestyle
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