Smart strategies to claim tax reliefs 2026 and cut your taxable income effectively.
TAX season in Malaysia can feel overwhelming, but knowing how to fully utilise available tax reliefs can significantly reduce your chargeable income. For the Year of Assessment (YA) 2025, filed in 2026, here are key reliefs you should not miss:
- Individual & Family Reliefs
Individual relief: RM9,000
Spouse relief: RM4,000 (if spouse has no income)
Child relief: RM2,000 per child (additional reliefs for disabled children)
- Education & Upskilling
Education fees: Up to RM7,000 for tertiary/postgraduate studies
Self-enhancement courses: RM2,000 (extended for YA 2026)
- Lifestyle Reliefs
Books, sports equipment, internet subscription: Up to RM2,500
Local travel: RM1,000 (covering domestic tourism expenses)
- Medical & Health
Medical expenses for serious diseases: RM10,000 (includes fertility treatment)
Vaccinations: RM1,000
Medical check-ups: RM1,000
- Housing & Retirement
Interest on housing loans (first-time homeowners): RM7,000 (conditions apply)
PRS contributions: RM3,000 (Private Retirement Scheme)
- Other Reliefs
Disabled individual relief: RM7,000
Parents’ medical expenses: RM8,000
Breastfeeding equipment: RM1,000 (for mothers with children ≤2 years old)
✅ Tips to Maximise Reliefs
- Keep receipts: You don’t upload them during e-filing, but LHDN requires you to keep records for 7 years.
- Plan purchases: Time your lifestyle and medical expenses before 31 December to qualify.
- Claim strategically: Combine reliefs across categories for maximum impact.
By carefully planning and claiming, you can significantly reduce your tax burden while staying compliant with LHDN guidelines.
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