MyTaxLah

Individual relief YA2026: RM9,000 limit — what qualifies?

Automatic for every tax resident — no receipts needed.

YA2026

RM9,000

YA2027 (Proposed)

RM12,000

What qualifies?

  • Every Malaysian tax resident (in Malaysia 182 days or more in the year).
  • RM9,000 for YA2026; Budget 2027 proposes RM12,000 from YA2027.

Tips

  • e-Filing fills it in for you — nothing to apply for.
  • Non-residents get no reliefs and pay a flat 30%.

Records to keep

None.

What’s changing

  • YA2027: Raised from RM9,000 to RM12,000 — the first increase since 2010.

FAQ

What is the limit for individual relief?

YA2026: RM9,000. YA2027 (proposed): RM12,000.

What records do I keep for individual relief?

None. LHDN can ask for them within 7 years.

More personal reliefs