Malaysia tax reliefs — YA 2026 (preliminary)
Heads up: Belanjawan 2026 has not been gazetted yet. The schedule below is the YA 2025 carry-forward. We'll patch in changes the day after the budget speech.Perhatian: Belanjawan 2026 belum diwartakan. Senarai di bawah adalah pemindahan YA 2025. Kami akan kemas kini selepas ucapan belanjawan.
EN — Why publish a draft now
Most Malaysian PAYE filers want to plan their YA 2026 monthly spend in advance — buying insurance, topping up SSPN, deciding on a smartphone purchase. Publishing the carry-forward schedule now gives you a working baseline; we update the moment the official schedule changes.
BM — Mengapa terbitkan draf sekarang
Kebanyakan pekerja PAYE Malaysia mahu merancang perbelanjaan YA 2026 lebih awal — membeli insurans, menambah SSPN, atau membeli telefon pintar. Penerbitan jadual pemindahan ini memberi anda asas yang boleh digunakan; kami akan kemas kini sebaik sahaja jadual rasmi berubah.
Working schedule
| Relief | Cap (RM) | Type |
|---|---|---|
Individual and dependent relatives | 9,000 | amount |
Parents / grandparents medical & related (incl. exam sub-limits per rules) Max RM8,000; complete medical exam sub-limit RM1,000 per LHDNM. | 8,000 | amount |
Basic supporting equipment (disabled) | 6,000 | amount |
Disabled individual | 7,000 | amount |
Education fees (self) Upskilling sub-limit RM2,000 where applicable. | 7,000 | amount |
Medical (serious diseases, fertility, vaccination, dental — combined cap) | 10,000 | amount |
Medical exam, COVID test, mental health, monitoring equipment, detection tests | 1,000 | amount |
Child ≤18 intellectual disability assessment / intervention | 6,000 | amount |
Lifestyle (books, PC/phone/tablet, internet, courses) | 2,500 | amount |
Lifestyle — sports / gym / facilities | 1,000 | amount |
Breastfeeding equipment | 1,000 | amount |
Child care / kindergarten (child ≤6) | 3,000 | amount |
SSPN net deposit | 8,000 | amount |
Spouse / alimony to former wife | 4,000 | amount |
Disabled spouse | 6,000 | amount |
Unmarried child under 18 | 2,000 | count |
Unmarried child 18+ full-time (A-Level, cert, matric, preparatory) | 2,000 | count |
Unmarried child 18+ higher education (diploma+ MY / degree+ abroad, approved institutions) | 8,000 | count |
Disabled child | 8,000 | count |
EPF / approved scheme (mandatory + voluntary, excl. PRS) — portion of RM7,000 relief Combined with life/takaful/ additional voluntary EPF max RM7,000. | 4,000 | amount |
Life insurance / family takaful / additional voluntary EPF — portion of RM7,000 relief | 3,000 | amount |
Deferred annuity & PRS | 3,000 | amount |
Education & medical insurance | 4,000 | amount |
SOCSO contribution | 350 | amount |
EV charging / domestic food waste composting | 2,500 | amount |
First home loan interest (SPA 2025–2027; tier by property price) Up to RM7,000 (price ≤ RM500k) or RM5,000 (RM500k–RM750k). Enter the applicable amount. | 7,000 | amount |
EN — Track changes
Subscribe to our newsletter for a one-line YA 2026 update the day Belanjawan 2026 lands. Or bookmark this page — it's the same URL.
BM — Pantau perubahan
Langgan surat berita kami untuk kemas kini YA 2026 sebaik sahaja Belanjawan 2026 dibentangkan, atau tandai laman ini — pautan yang sama akan dikemas kini.
Estimate now using the YA 2025 schedule from /estimator and we'll re-compute automatically once YA 2026 is confirmed.
Preliminary information; subject to change once the Belanjawan 2026 gazette is published. Not tax advice.