Every individual tax relief in Malaysia for YA2026

Every taxpayer who lives in Malaysia gets this. It is applied for you and you do not need receipts for it.

You get this on top of the individual relief if you are registered as OKU, which means a person with a disability.

Your spouse has no income, or the two of you have chosen to file together.

You get this on top of the spouse relief if your spouse is registered as OKU.

For each child who is not married and is under 18.

For each child aged 18 or older who is doing A Level, matriculation or a course that leads into university.

Diploma study or higher in Malaysia. Degree study or higher if they study outside Malaysia. The place where they study must be approved.

For each disabled child. You get another RM8,000 if the child is 18 or older and in higher education, which brings it to RM16,000 in total.

Changed for YA2026 It now covers registered day care centres and transit centres as well as childcare centres and kindergartens, and the child can be up to 12 years old. The age limit used to be 6.

Medical care, dental care, special needs and paying a carer. A medical exam counts for up to RM1,000 of this amount.

Treatment for a serious illness, fertility treatment, dental care, vaccination, a medical exam, mental health care and help for a learning disability.

Changed for YA2026 Help for a learning disability now counts for up to RM10,000. It used to be RM6,000. Any vaccine registered with the NPRA can now be claimed. Before, only 8 types of vaccine counted.

You can claim this once every two years of assessment, for a child aged 2 or younger.

Courses that LHDN approves, such as law, accounting and Islamic finance, plus technical, vocational and science or technology subjects. If you are studying for a masters degree or a doctorate, the subject can be anything. Courses that build your work skills count for up to RM2,000 of this amount.

Money you put into SSPN, which is the national education savings scheme, counted after any money you took out in the same year. Either parent can claim it.

Books, a computer, smartphone or tablet, your internet bill, and courses that teach you a skill. You can claim for yourself, your spouse or your child.

Sports gear, renting or entering a sports facility, entry fees for a competition, and a gym membership. You can claim for yourself, your spouse, your child or your parents.

New for YA2026 Entry fees for places such as museums, theme parks, national parks, marine parks, zoos and geoparks, and fees for cultural or art programmes. You can only claim this for YA2026.

Your mandatory EPF counts for up to RM4,000. Life insurance or takaful counts for up to RM3,000. Changed for YA2026 Policies for your children now count towards the RM3,000 for life insurance or takaful.

Money you put into a private retirement scheme. You can claim this up to YA2030.

Premiums you pay for yourself, your spouse or your child.

What you pay as an employee into SOCSO, the Social Security Organisation.

Equipment to charge an electric vehicle at home, and a machine that composts food waste. Changed for YA2026 A food waste grinder and a CCTV system at home now count too. You can claim the grinder or the CCTV once, in YA2026 or YA2027.

You can claim RM7,000 if the home cost RM500k or less. You can claim RM5,000 if it cost more than RM500k and up to RM750k. The sale and purchase agreement must be dated between 1 Jan 2025 and 31 Dec 2027. You can claim for the first three years of assessment in a row.