What are tax reliefs in Malaysia?

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.

What is the individual tax relief for 2026?

The individual tax relief for 2026 is RM9,000 which is automatically given to all resident taxpayers. This is under category B1 - Individual and dependent relatives.

What is the new first home loan relief for 2026?

The first home loan interest relief allows homebuyers to claim up to RM7,000 for houses priced RM500,000 or below, and RM5,000 for houses priced between RM500,001 to RM750,000. This applies to Sale and Purchase Agreements signed between 1 January 2025 and 31 December 2027.

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Year of Assessment 2026 | e-Filing 2027

Malaysia Tax Relief 2026

Complete list of all tax relief categories recognized by LHDN for Year of Assessment 2026, including the NEW first home loan interest relief.

Start Tracking Your Reliefs Calculate Your Tax

Previous years:2025|2024

NEW: First Home Loan Interest Relief

Up to RM7,000 for houses ≤RM500k | RM5,000 for houses RM500k-RM750k

Learn more →

e-Filing opens: 1 March 2027

Form BE deadline: 15 May 2027

Form B deadline: 15 July 2027

Important Information for YA 2026

• Income exceeding RM37,333 per year (after EPF deduction) is subject to income tax
• First home loan interest relief up to RM7,000 (NEW)
• RM400 tax rebate for individuals with chargeable income not exceeding RM35,000
• Keep all receipts and supporting documents for 7 years

Automatic

RM 9,000

Individual and dependent relatives

Automatic relief for all taxpayers

Disability

RM 7,000

Disabled individual

Additional relief for registered disabled individuals

Housing

B19NEW

RM 7,000

First home loan interest

House ≤RM500k: RM7,000. House RM500k-RM750k: RM5,000. Agreement between 1 Jan 2025 - 31 Dec 2027

Medical

RM 8,000

Medical treatment expenses for parents

Medical treatment, dental, special needs, caregiver fees, full medical checkup

RM 6,000

Basic supporting equipment (disabled)

For self, spouse, child or disabled parent

RM 10,000

Medical expenses (self/spouse/child)

Serious diseases, fertility treatment (RM1,000), vaccination (RM1,000), dental (RM1,000)

RM 1,000

Health examinations

Full medical checkup, COVID-19 tests, mental health examinations

RM 6,000

Learning disability expenses for child

Diagnostic assessment and intervention/rehabilitation programs for children under 18

RM 8,000

Expenses for grandparents

Medical treatment, home/care center care, dental treatment, checkup & vaccination (RM1,000)

Education

RM 7,000

Education fees (self)

Masters/PhD all fields, or Diploma/Degree in law, accounting, Islamic finance, technical, vocational, scientific. Skills enhancement course (RM2,000)

B14

RM 8,000

SSPN (Child education savings)

Net savings in National Education Savings Scheme

Lifestyle

B10

RM 2,500

Lifestyle

Books/magazines/journals, computer/smartphone/tablet, internet bills, skills enhancement courses

B11

RM 1,000

Lifestyle - Sports

Sports equipment, sports facility rental/fees, competition registration, gym membership

B23

RM 2,500

EV charging & Composting

Installation, rental, purchase of EV charging equipment or domestic food waste composting machines

Family

B12

RM 1,000

Breastfeeding equipment

For children aged 2 years and below. Allowed once every 2 assessment years

B13

RM 3,000

Childcare/kindergarten fees

Fees for sending children under 6 to registered childcare/kindergarten

B15

RM 4,000

Spouse/Alimony

Relief for non-working spouse or alimony payment to former wife

B16

RM 6,000

Disabled spouse

Additional relief for disabled spouse

B17

Children

Child under 18: RM2,000. Child 18+ (Diploma/Degree): RM8,000. Disabled child: additional RM6,000

Insurance & Retirement

B18

RM 7,000

Life insurance and EPF

EPF contributions and life insurance/family takaful premiums

B20

RM 3,000

Private Retirement Scheme (PRS)

Contributions to PRS and Deferred Annuity

B21

RM 4,000

Education and medical insurance

Education or medical insurance premiums for self, spouse or child

B22

RM 350

SOCSO contributions

Contributions to Social Security Organization

Related Guides

Tax Calculator

Calculate your tax automatically

PCB Calculator

Monthly tax deduction

EPF Calculator

Calculate EPF contributions

Zakat Calculator

Calculate your zakat

Track your tax reliefs automatically

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