Malaysia Personal Tax Relief YA2026: The Complete List
YA2026 covers income from 1 January to 31 December 2026, filed on MyTax in March–May 2027. Each relief and its limit is below — click through for conditions, receipts to keep and how much tax it saves.
Personal
| Relief | YA2026 | YA2027* |
|---|---|---|
| Individual relief Automatic for every tax resident — no receipts needed. | RM9,000 | RM12,000 ↑ |
| Disabled individual Extra RM7,000 if you are registered as OKU with JKM. | RM7,000 | RM7,000 |
Spouse & children
| Relief | YA2026 | YA2027* |
|---|---|---|
| Spouse relief / alimony Up to RM4,000 if your spouse has no income or elects joint assessment, or for alimony to a former wife. | RM4,000 | RM4,000 |
| Disabled spouse Extra RM6,000 on top of spouse relief if your spouse is OKU. | RM6,000 | RM6,000 |
| Child under 18 RM2,000 for each unmarried child under 18. | RM2,000 each | RM2,000 each |
| Child 18+ in pre-university RM2,000 per unmarried child 18+ studying A-Level, foundation, matriculation etc. | RM2,000 each | RM2,000 each |
| Child 18+ in higher education RM8,000 per unmarried child 18+ in a diploma+ in Malaysia or a degree+ overseas. | RM8,000 each | RM8,000 each |
| Disabled child RM8,000 per disabled child. | RM8,000 each | RM8,000 each |
| Disabled child in higher education RM16,000 for a disabled child 18+ in a diploma or degree. | RM16,000 each | RM16,000 each |
| Childcare & kindergarten fees Up to RM3,000 for registered childcare, kindergarten or after-school centres. | RM3,000 | RM3,000 |
| SSPN education savings Net deposits into SSPN in the year (deposits minus withdrawals), up to RM8,000, until YA2027. | RM8,000 | RM8,000 |
| Breastfeeding equipment Up to RM1,000 for breastfeeding equipment (child 2 and below), once every 2 years. | RM1,000 | merged into medical |
Parents
| Relief | YA2026 | YA2027* |
|---|---|---|
| Parents & grandparents: medical and care Up to RM8,000 for medical, dental and care expenses for parents or grandparents. | RM8,000 | RM8,000 |
Medical & health
| Relief | YA2026 | YA2027* |
|---|---|---|
| Supporting equipment for the disabled Up to RM6,000 for equipment for a disabled self, spouse, child or parent. | RM6,000 | RM6,000 |
| Medical expenses: self, spouse, child Serious illness, fertility, vaccines, dental, check-ups, learning-disability care — up to RM10,000. | RM10,000 | RM10,000 |
Education
| Relief | YA2026 | YA2027* |
|---|---|---|
| Education fees (self) Up to RM7,000 for your own recognised courses or upskilling. | RM7,000 | RM7,000 |
Lifestyle & spending
| Relief | YA2026 | YA2027* |
|---|---|---|
| Lifestyle relief Books, computers, phones, tablets, internet bills and hobby courses — up to RM2,500. | RM2,500 | RM2,500 |
| Sports relief Sports equipment, facility fees, gym memberships, race entries — up to RM1,000. | RM1,000 | RM1,000 |
| Domestic tourism entrance fees Tickets to museums, zoos, theme parks, national parks and cultural shows — up to RM1,000. | RM1,000 | RM1,000 |
| EV charging, composting & home CCTV EV chargers, food composters, food waste grinders and home CCTV — up to RM2,500. | RM2,500 | RM2,500 |
Savings, EPF & insurance
| Relief | YA2026 | YA2027* |
|---|---|---|
| EPF contributions Mandatory or voluntary EPF contributions — up to RM4,000. | RM4,000 | RM4,000 |
| Life insurance / family takaful Life insurance premiums or family takaful contributions — up to RM3,000 (shared with voluntary EPF). | RM3,000 | RM3,000 |
| Private Retirement Scheme (PRS) Contributions to PRS or deferred annuities — up to RM3,000, until YA2030. | RM3,000 | RM3,000 |
| Education & medical insurance Medical card and education insurance premiums for self, spouse and children — up to RM4,000. | RM4,000 | RM4,000 |
| SOCSO & EIS Employee SOCSO (PERKESO) and EIS contributions — up to RM350. | RM350 | RM350 |
| Voluntary SOCSO schemes (YA2027) Extra RM150 for voluntary LINDUNG 24 or non-mandatory LINDUNG KENDIRI. | — | RM150 |
First home loan
| Relief | YA2026 | YA2027* |
|---|---|---|
| First home loan interest (≤ RM500k) First home priced up to RM500k: loan interest up to RM7,000 a year for 3 years. | RM7,000 | RM7,000 |
| First home loan interest (RM500k–750k) First home priced RM500,001–750,000: loan interest up to RM5,000 a year for 3 years. | RM5,000 | RM5,000 |
* YA2027 figures are Budget 2027 proposals pending the Finance Bill. Sources: MOF Budget 2026 and 2027 tax measures.