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Money Basics

Malaysia Personal Tax Relief YA2026: What You Can Still Tick Off Before Year-End

CIMB ❘ 28 Sep 2026

5 min(s) read

Many Malaysians only think about tax reliefs when it's time to file their taxes. By then, it's often too late to act.

If you're planning ahead for YA2026, now is a good time to review which tax reliefs you've already qualified for and what you can still do before 31 December 2026.

Several tax reliefs have also been expanded under Budget 2026, giving eligible taxpayers more opportunities to reduce their chargeable income.

Here's a practical guide to what's new for YA2026 and the tax reliefs you may still qualify for before the year ends.

🆕 What's New for YA2026?

Budget 2026 introduces several enhancements to personal income tax reliefs, with greater support for families, healthcare, learning support and selected lifestyle expenses. Here are some of the key changes to take note of for YA2026.

1. Childcare Relief Expanded 👶

Tax relief: Up to RM3,000

Previously applicable to childcare centres and kindergartens for children aged 6 and below, this relief has been expanded to include daily care centres or after-school transit centres registered with the Department of Social Welfare for children aged up to 12. It can only be claimed by one parent for the same child.

2. Life Insurance and Family Takaful Relief Expanded 🛡️

Tax relief: Up to RM3,000

The existing relief for life insurance premiums and family takaful contributions for yourself and your spouse will be expanded to cover contributions for your children.

3. Expanded Coverage for Vaccinations 💉

Tax relief: Included within the RM10,000 medical expenses relief

Vaccination sub-limit: RM1,000

The scope has been expanded to cover all vaccines registered with the National Pharmaceutical Regulatory Agency (NPRA) for yourself, your spouse or your child. Remember to retain the relevant receipts and supporting documents.

4. Higher Relief for Learning Disability Support 🧩

Relief increased from RM6,000 to RM10,000

This covers qualifying expenses for the diagnosis, early intervention programmes and rehabilitation treatment of learning disabilities for children aged 18 and below.

5. More Household Purchases May Qualify 🏡

Tax relief: Up to RM2,500 (Until YA2027)

The existing relief covers costs related to EV charging facilities and household food waste composting machines. For YA2026 and YA2027, it will be expanded to include household food waste grinders^# and home CCTV^# systems.

^#Claimable once within 2 years of assessment.

6. New Tax Relief for Tourism, Arts and Culture Programmes 🎭

Tax relief: Up to RM1,000

This new relief covers entrance fees to tourist attractions, arts and cultural programmes, available for YA2026 only.

📋 Tax Reliefs You May Still Have Time to Maximise

Beyond the new enhancements announced for YA2026, there are also existing tax reliefs that you may still qualify for before the year ends.

To make things easier, we've grouped them into categories based on different life stages and financial priorities. Review the sections below to see which reliefs may apply to you.

👤 Core Reliefs Everyone Should Know About

These are the foundational tax reliefs available based on your personal and family circumstances.

Relief Category	Max Relief	Notes
Self	RM9,000	For resident taxpayers
Disabled individual - Self	RM7,000	Additional relief
Spouse	RM4,000	For eligible spouse
Disabled spouse	RM6,000	Additional relief
Child below 18 years old	RM2,000 per child
Physically or mentally disabled child	RM8,000 per child
Child above 18 years old (Pre-University)	RM2,000 per child	Matriculation course, pre-degree or A-Level
Child above 18 years old (Higher Education)	RM8,000 per child	In Malaysia: Diploma level and above Outside Malaysia: Degree level and above Serving under article of indentures in a trade/profession
Disabled child in higher education	RM16,000 per child

💼 Employment, Retirement & Insurance

These reliefs are tied to your retirement savings, insurance protection and mandatory employment-related contributions. Most working adults may already qualify for some of them.

Relief Category	Max Relief	Notes
Life insurance premiums or family takaful contributions^* or voluntary contributions to Employee Provident Fund (EPF) or for both	RM3,000	📢 NEW: ^*Expanded to include contributions for children effective YA2026
Voluntary or obligatory EPF contributions	RM4,000
Private retirement scheme (PRS) contributions and deferred annuity	RM3,000	Available until YA2030. Helps you save for retirement while enjoying tax relief.
Education and medical insurance premiums	RM4,000	For self, spouse and children
Social Security Organisation (SOCSO) contributions	RM350	Employee contributions only

🏥 Healthcare and Wellbeing

Medical expenses can be one of the larger relief categories available. Depending on your circumstances, you may be able to claim qualifying healthcare expenses incurred for yourself, your spouse, children, parents or grandparents.

Relief Category	Max Relief	Notes
Medical expenses for parents and grandparents	RM8,000	Medical treatment Dental treatment Complete medical examination, including vaccinations (up to RM1,000) Special needs or carer expenses
Medical expenses for self, spouse or child	RM10,000	For self, spouse or child: Treatment for a serious disease Vaccination (up to RM1,000) Dental care (up to RM1,000) Medical/mental health examination, disease detection fees or self-testing medical device purchase (up to RM1,000) Self & spouse: Fertility treatment -- 📢 NEW: Vaccination coverage is expanded to all NPRA-registered vaccines Learning disability diagnosis, intervention and treatment relief for children aged 18 and below increased from RM6,000 to RM10,000
Purchase of supporting equipment for disabled persons	RM6,000	Applicable to self, spouse, child or parent

Relief Category

Max Relief

Notes

Medical expenses for parents and grandparents

RM8,000

Medical treatment

Dental treatment

Complete medical examination, including vaccinations (up to RM1,000)

Special needs or carer expenses

Medical expenses for self, spouse or child

RM10,000

For self, spouse or child:

Treatment for a serious disease

Vaccination (up to RM1,000)

Dental care (up to RM1,000)

Medical/mental health examination, disease detection fees or self-testing medical device purchase (up to RM1,000)

Self & spouse:

Fertility treatment

📢 NEW:

Vaccination coverage is expanded to all NPRA-registered vaccines

Learning disability diagnosis, intervention and treatment relief for children aged 18 and below increased from RM6,000 to RM10,000

Purchase of supporting equipment for disabled persons

RM6,000

Applicable to self, spouse, child or parent

👨‍👩‍👧‍👦 Families with Young Children

Raising children comes with plenty of expenses. If you have young children, check whether you're eligible for reliefs related to childcare, education savings or essential child-related purchases.

Relief Category	Max Relief	Notes
Skim Simpanan Pendidikan Nasional (SSPN) contributions	RM8,000	Claimable by either parent. Available until YA 2027
Breastfeeding equipment purchase	RM1,000	Claimable once every two years
Childcare fees (childcare centre/kindergarten)	RM3,000	📢 NEW: Expanded to cover registered day care centres for children up to age 12

Relief Category

Max Relief

Notes

Skim Simpanan Pendidikan Nasional (SSPN) contributions

RM8,000

Claimable by either parent. Available until YA 2027

Breastfeeding equipment purchase

RM1,000

Claimable once every two years

Childcare fees (childcare centre/kindergarten)

RM3,000

📢 NEW:

Expanded to cover registered day care centres for children up to age 12

🎓 Education & Skills Development

Whether you're pursuing a qualification, professional certification or skills-based training, certain education and upskilling expenses may qualify for tax relief.

Relief Category	Max Relief	Notes
Education & professional courses / Upskilling & self enhancement courses	RM7,000	Selected education and professional courses. Qualifying upskilling and self-enhancement courses are subject to an RM2,000 sub-limit until YA2026.

Relief Category

Max Relief

Notes

Education & professional courses / Upskilling & self enhancement courses

RM7,000

Selected education and professional courses.

Qualifying upskilling and self-enhancement courses are subject to an RM2,000 sub-limit until YA2026.

🌱 Lifestyle, Sports & Sustainable Living

Some tax reliefs support everyday spending, active lifestyles and sustainable living choices. Depending on your purchases this year, you may have more eligible expenses than you realise.

Relief Category	Max Relief	Notes
Lifestyle relief	RM2,500	Books, devices, internet subscriptions and selected upskilling courses.
Sports & fitness activities	RM1,000	Sports equipment, gym memberships, sports facility fees and competition registration fees.
Sustainability & home security reliefs	RM2,500	EV charging facilities and food waste composting machines. 📢 NEW: Expanded to include household food waste grinders^# and home CCTV systems^#. ^# Claimable once from YA2026 to YA2027
Entrance fees to tourist attractions, arts and cultural programmes	RM1,000	📢 NEW: Available for YA2026 only

🏠 First-Time Homeownership

Bought your first home recently? You may qualify for housing loan interest relief if your property purchase meets the eligibility requirements.

Relief Category	Max Relief	Notes
First-home loan interest^{^}	RM7,000	Property value RM500,000 and below
First-home loan interest^{^}	RM5,000	Property value RM500,001-RM750,000

^{^}Applicable for first residential home loan for sale and purchase agreement executed between 1 January 2025 and 31 December 2027. Claimable for the first 3 consecutive YAs.

✅ A Quick Tax Relief Checklist Before 31 December

Not every tax relief requires additional action. However, there are some reliefs where making a contribution, purchase or payment before year-end could help maximise your claim.

Before 31 December 2026, review whether you've checked off the following:

Done?	Action Item	Why It Matters
▢	Checked whether you've fully utilised your EPF tax relief limit	You may still have time to make voluntary contributions before 31 December 2026.
▢	Reviewed whether a PRS contribution makes sense for your retirement plans	Up to RM3,000 tax relief available until YA2030. No PRS account yet? Visit the nearest CIMB branch to learn more or open an account.
▢	Kept receipts for medical expenses, vaccinations and health screenings	Supporting documents are required when filing your tax return.
▢	Kept receipts for qualifying lifestyle purchases	Includes books, devices, internet subscriptions and selected courses.
▢	Kept records for sports-related expenses and gym memberships	Eligible expenses may qualify for relief of up to RM1,000.
▢	Reviewed eligible professional courses or skills training paid for this year	Qualifying courses may fall under education reliefs.
▢	Checked whether EV charging, food waste equipment or home CCTV expenses qualify	Expanded scope for YA2026 and YA2027.
▢	Reviewed your planned SSPN deposits for your child	Net SSPN deposits may qualify for relief of up to RM8,000.
▢	Checked if your childcare fees qualify under the expanded YA2026 rules	Registered care centres for children up to age 12 are now included.
▢	Organised your receipts and supporting documents	Makes tax filing easier and helps support your claims if required.

The earlier you review your eligibility, the easier it will be to avoid scrambling for receipts and documents when it's time to file your taxes.

📝Important Note: Keep all receipts, invoices and proof of payment for at least seven years, as LHDN may request supporting documents during a review or audit.

💡 Good Tax Planning Starts Before Tax Season

Tax reliefs are often viewed as something to think about when filing taxes. In reality, the best time to plan is before the year ends.

With several enhancements introduced for YA2026, this may be a good opportunity to review your finances and identify which income tax reliefs in Malaysia you may still qualify for before year-end.

Even if you're not able to maximise every available relief, taking a few minutes to review your eligibility and organise your records now may help make tax season considerably less stressful.

After all, every ringgit of tax relief you're eligible for is one you shouldn't leave unclaimed.

Note:

The reliefs above are intended as a general guide. Some reliefs are subject to specific eligibility requirements and sub-limits. For the latest information and complete list of tax reliefs and exemptions for YA2026, refer to the official LHDN and Ministry of Finance websites and retain all supporting documents for verification purposes.

References:

This article is for informational purposes only and CIMB does not make any representation and warranty as to the accuracy, completeness and fairness of any information contained in this article. As this article is general in nature, it is not intended to address the circumstances of any particular individual or entity. You are advised to consult a financial advisor or investment professional before making any decisions based on the information contained in this article. CIMB assumes no liability for any consequences arising from your reliance on the information presented here.