Tax Relief 2026 Malaysia (YA 2025): Full List & Amounts

"Tax relief 2026" usually means the reliefs you claim when you file in 2026. That is Year of Assessment (YA) 2025, covering income you earned in 2025. A relief reduces your chargeable income, so your tax is calculated on a smaller amount. The table below lists the main LHDN personal reliefs for YA 2025 with their limits.

Personal tax relief list (YA 2025)

Each amount is the most you can claim. For most reliefs you need receipts and can only claim what you actually paid, up to the cap, and some items have smaller sub-limits inside the overall cap.

What changed for YA 2025

Following Budget 2025, the relief for a disabled individual rose from RM6,000 to RM7,000 and the relief for a disabled spouse rose from RM5,000 to RM6,000. The relief for an unmarried disabled child rose from RM6,000 to RM8,000.

Budget 2027: individual relief to RM12,000

Budget 2027, tabled on 9 October 2026, announced that the basic individual relief will rise from RM9,000 to RM12,000, along with wider reliefs for postnatal care, parents' care and children's tuition. The reports did not state which Year of Assessment this applies from, so the amounts in the table remain the ones for YA 2025 until it is confirmed.

Tax relief versus tax rebate

A relief lowers your chargeable income before tax is calculated. A rebate lowers the tax itself: if your chargeable income is RM35,000 or less you get a RM400 tax rebate, applied after your tax is worked out.

See what your reliefs do to your tax

Enter your income and reliefs in our income tax calculator to see your chargeable income, tax by band and tax payable. It applies the individual, EPF, SOCSO/EIS, spouse, child, lifestyle, medical, parent-medical and SSPN reliefs automatically. A few reliefs, such as education fees, childcare fees, PRS, EV charging and breastfeeding equipment, are not in the calculator yet, so your actual tax may be lower than the estimate.

Check the official list before you file

This page is a summary. Relief amounts and conditions can change with each Budget, so confirm them against LHDN's official relief schedule at hasil.gov.my before you file.

How much tax does a relief actually save?

A relief does not cut your tax by its full amount. It reduces your chargeable income, so the tax saved equals the relief multiplied by the tax rate you pay on your top slice of income. The table shows what an extra RM2,500 of relief (for example the lifestyle cap) saves at different income levels, using the current resident tax rates. At the 6% rate it saves RM150, while at 25% it saves RM625.

How to claim your reliefs in e-Filing (Form BE)

If your only income is from employment, you file Form BE. If you also have business income, use Form B instead. For YA 2025, which covers income earned in 2025, the steps are:

1. Log in to MyTax at mytax.hasil.gov.my with your IC number and password. First-time users register first.

2. Choose e-Filing, then the e-BE form for the correct Year of Assessment.

3. Check your personal details and bank account. A wrong bank account delays any refund.

4. Enter your income from the EA form your employer gave you, including the total PCB deducted.

5. Claim your reliefs, only up to what you actually paid and with receipts kept.

6. Review everything, submit, and keep the acknowledgement. If you owe tax, pay with the bill number through ByrHASiL or an approved bank.

What to have ready before you file

You need your EA form (employers must issue it by the end of February), the total PCB for the year, and receipts for each relief you claim. Keep your records, because LHDN can ask for them later, and the general expectation is to keep them for seven years.

Deadlines

For YA 2025, the deadline for employees filing Form BE was 15 May 2026, after LHDN moved it from 30 April. The deadline for YA 2026, filed in 2027, has not been announced, so check LHDN before you file. Late filing can lead to penalties under the Income Tax Act 1967.