LHDN tax relief YA 2026.

The complete list of tax relief categories recognised by LHDN for Assessment Year 2026, so you can maximise your tax refund. Dates follow the pattern of LHDN's last published filing programme (RF Filing Programme 2026, for YA 2025) until LHDN publishes the 2027 programme.

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YA 2026e-Filing 2027

Year of assessment
YA 2026
e-Filing
2027
Categories
7
Reliefs listed
25

Automatic

Automatik · 1 relief

RM 9,000G1
Individual and dependent relatives
Individu dan saudara tanggungan
Automatic relief for every taxpayer

Disability

OKU · 1 relief

RM 7,000G4
Disabled individual
Individu kurang upaya
Additional relief for registered disabled individuals

Medical

Perubatan · 6 reliefs

RM 8,000G2
Medical treatment expenses for parents
Perbelanjaan rawatan perubatan untuk ibu bapa
Medical and dental treatment, special needs, carer fees, complete medical examination
RM 6,000G3
Basic supporting equipment (disabled)
Peralatan sokongan asas (OKU)
For a disabled self, spouse, child or parent
RM 10,000G6
Medical expenses (self/spouse/child)
Perbelanjaan perubatan (sendiri/pasangan/anak)
Serious diseases, fertility treatment (RM1,000), vaccination (RM1,000), dental treatment (RM1,000)
RM 1,000G7
Health examinations
Pemeriksaan kesihatan
Complete medical examination, COVID-19 tests, mental health examination
RM 10,000G8
Learning disability expenses for child
Perbelanjaan anak kurang upaya pembelajaran
Diagnostic assessment and early intervention/rehabilitation programmes for a child under 18
RM 8,000G2
Expenses for grandparents
Perbelanjaan untuk Datuk/Nenek
Medical treatment, home or care-centre care, dental treatment, examination & vaccination (RM1,000)

Education

Pendidikan · 2 reliefs

RM 7,000G5
Education fees (self)
Yuran pengajian (sendiri)
Master's/PhD in any field, or a Diploma/Degree in law, accounting, Islamic finance, technical, vocational or scientific fields. Upskilling courses (RM2,000)
RM 8,000G13
SSPN (Child education savings)
SSPN (Tabungan pendidikan anak)
Net savings in the National Education Savings Scheme

Lifestyle

Gaya Hidup · 4 reliefs

RM 2,500G9
Lifestyle
Gaya hidup
Books/magazines/journals, computer/smartphone/tablet, internet bills, upskilling course fees
RM 1,000G10
Lifestyle - Sports
Gaya hidup - Sukan
Sports equipment, sports facility rental/fees, competition registration fees, gym membership
RM 2,500G21
EV charging & Composting
Kenderaan elektrik & Kompos
Installation, rental or purchase of EV charging equipment or a domestic food-waste composting machine
RM 1,000
Tourism, Culture & Arts Admission
Kemasukan Pelancongan, Kebudayaan & Kesenian
New YA2026 relief for admission fees to local tourist attractions and qualifying cultural or arts programmes

Family

Keluarga · 5 reliefs

RM 1,000G11
Breastfeeding equipment
Peralatan penyusuan ibu
For a child aged 2 and below. Claimable once every 2 years of assessment
RM 3,000G12
Childcare/kindergarten fees
Yuran taska/tadika
Fees for sending a child aged 6 and below to a registered childcare centre/kindergarten
RM 4,000G14
Spouse/Alimony
Suami/Isteri/Alimoni
Relief for a non-working spouse or alimony paid to a former wife
RM 6,000G15
Disabled spouse
Suami/Isteri kurang upaya
Additional relief for a disabled spouse
VariesG16
Children
Anak
Child under 18: RM2,000. Child 18+ (Diploma/Degree): RM8,000. Disabled child: additional RM6,000

Insurance & Retirement

Insurans & Persaraan · 6 reliefs

RM 4,000G17
EPF / approved scheme
KWSP / skim diluluskan
Statutory EPF contributions (employee share), capped at RM4,000
RM 3,000G17
Life insurance / family takaful
Insurans nyawa / takaful keluarga
Life insurance and family takaful premiums, capped at RM3,000
VariesG22
Housing loan interest
Faedah pinjaman perumahan
Housing loan interest for a first home
RM 3,000G18
Private Retirement Scheme
Skim Persaraan Swasta (PRS)
Contributions to PRS and deferred annuities
RM 4,000G19
Education and medical insurance
Insurans pendidikan dan perubatan
Education or medical insurance premiums for self, spouse or child
RM 350G20
SOCSO contributions
Caruman PERKESO
Contributions to the Social Security Organisation