Spouse relief / alimony YA2026: RM4,000 limit — what qualifies?

Up to RM4,000 if your spouse has no income or elects joint assessment, or for alimony to a former wife.

YA2026

RM4,000

YA2027 (Proposed)

RM4,000

Your spouse had no income for the year, or elected joint assessment with you.
Alimony paid to a former wife under a formal agreement or court order — combined cap RM4,000.

With a non-earning spouse and chargeable income of RM35,000 or less, you also get a second RM400 rebate.
If your spouse earns a little, compare separate vs joint assessment.

Marriage certificate; for alimony, the agreement or court order and payment proof.

FAQ

What is the limit for spouse relief / alimony?

YA2026: RM4,000. YA2027 (proposed): RM4,000.

What records do I keep for spouse relief / alimony?

Marriage certificate; for alimony, the agreement or court order and payment proof. LHDN can ask for them within 7 years.