YA2026
RM2,500
YA2027 (Proposed)
RM2,500
What qualifies?
- Books, magazines and newspapers, including e-books and e-papers.
- Personal computers, laptops, smartphones and tablets (not for business).
- Internet subscriptions in your own name (mobile data and home broadband).
- Upskilling or self-enhancement courses unrelated to work (hobbies, languages, religion).
- Purchases for yourself, your spouse or children.
- Proposed from YA2027: AI software subscriptions, pet adoption from registered shelters, vet vaccination and neutering; course fees move to the education relief.
Tips
- The easiest relief to max out: a year of phone plan plus broadband is often RM1,000+.
- Planning to upgrade your phone or laptop? Buy before 31 Dec to claim it this year.
- Ask for an e-Invoice (give your IC number) — LHDN is piloting pre-filled reliefs from e-Invoice data.
Records to keep
Receipts or e-Invoices, internet bills.
What’s changing
- YA2027: Adds AI subscriptions, pet adoption, vet vaccination & neutering; course fees move to education relief.
How much tax does the full RM2,500 save?
Single, no bonus, basic reliefs only. Tax saved ≈ amount claimed × your marginal rate.