2026 Personal Tax Relief YA 2026 Malaysia Checklist Summary
- Individual relief RM 9,000
- Disabled individual RM 7,000
- Education RM 7,000
- Dependent spouse RM 4,000
- Parents medical RM 8,000
- Child relief RM 2,000
- Childcare tax relief RM 3,000
- Medical tax relief RM 10,000
- Lifestyle RM 2,500
- Additional lifestyle RM 1,000
- Insurance RM 7,000
- SSPN tax relief RM 8,000
- Equipment RM 6,000
- Domestic travel RM 1,000
- Housing loan interest tax relief RM 7,000
Use this full personal tax relief YA 2026 checklist during your 2026 tax filing to ensure you claim all eligible LHDN tax relief.
2026 has just started. This is the best time to plan your 2026 tax filing. Early planning helps you structure spending and reduce chargeable income legally. Personal tax relief YA 2026 allows individuals in Malaysia to claim deductions under LHDN tax relief categories. This guide lists every claimable item including childcare tax relief, medical tax relief, SSPN tax relief, and housing loan interest tax relief so you can maximize deductions before year end.
YA 2026 Personal Tax Rate Table for 2026 Tax Filing Malaysia
| Category | Chargeable Income (RM) | Tax Calculation | Tax Rate (%) | Tax Amount (RM) |
| A | 0 – 5,000 | On the first 5,000 | 0 | 0 |
| B | 5,001 – 20,000 | On first 5,000Next 15,000 | 1 | 0150 |
| C | 20,001 – 35,000 | On first 20,000Next 15,000 | 3 | 150450 |
| D | 35,001 – 50,000 | On first 35,000Next 15,000 | 6 | 600900 |
| E | 50,001 – 70,000 | On first 50,000Next 20,000 | 11 | 1,5002,200 |
| F | 70,001 – 100,000 | On first 70,000Next 30,000 | 19 | 3,7005,700 |
| G | 100,001 – 400,000 | On first 100,000Next 300,000 | 25 | 9,40075,500 |
| H | 400,001 – 600,000 | On first 400,000Next 200,000 | 26 | 84,40052,000 |
| I | 600,001 – 2,000,000 | On first 600,000Next 1,400,000 | 28 | 136,400392,000 |
| J | Exceeding 2,000,000 | On first 2,000,000Next ringgit | 30 | 528,400 |
Using LHDN tax relief reduces your taxable income and lowers your tax payable for 2026 tax filing.
Personal Tax Relief YA 2026 Malaysia: Individual LHDN Tax Relief
Individual tax relief YA 2026
Individual relief
RM 9,000
Disabled individual
RM 7,000
Self education fees tax relief YA 2026
Self education fees
Max RM 7,000
Eligible courses include
- Law
- Accounting
- Islamic finance
- Technical
- Vocational
- Industrial
- Scientific or technology
Masters or doctorate
Selected courses and upskilling programmes approved by LHDN qualify.
Upskilling or self enhancement
Maximum limit RM 2,000
Personal Tax Relief YA 2026: Spouse Parents and Family LHDN Tax Relief
Dependent spouse relief YA 2026
Dependent spouse or alimony
RM 4,000
Conditions
Spouse has no income
Alimony must be legally documented
Voluntary payments are not eligible Disabled spouse tax relief
Disabled spouse
RM 6,000
Medical tax relief for parents and grandparents
Medical tax relief
Max RM 8,000
Includes
- Medical treatment
- Dental treatment
- Special needs care
- Carer expenses
- Certified by medical practitioner
- Complete medical checkup
This section forms part of medical tax relief allowed under personal tax relief YA 2026.
Childcare Tax Relief YA 2026 and Children LHDN Tax Relief Malaysia
Child relief below 18
Unmarried child below 18
RM 2,000 per child
Full time student tax relief YA 2026
Age 18 and above
A Level
Pre university
Preparatory course
RM 2,000 per child
Diploma and above
Diploma
Degree
Masters
PhD
Malaysia or overseas
Institution must be approved
RM 8,000 per child
Disabled child tax relief
Disabled child below 18
RM 8,000
Disabled child age 18 and above full time student
Additional RM 8,000
Aged up to 12 Years Old Childcare Fee (New Update)
Childcare tax relief
Max RM 3,000
Conditions
Child below 12
Registered childcare centre
Registered kindergarten
Breastfeeding equipment tax relief
Breastfeeding equipment
Max RM 1,000
Child aged 2 and below
Claimable once every 2 years
Medical Tax Relief YA 2026 Malaysia: What You Can Claim for 2026 Tax Filing
Total combined medical-related reliefs
Max RM 10,000
Serious disease medical tax relief
Serious disease treatment
Self
Spouse
Child
Fertility treatment tax relief
Fertility treatment
Max RM10,000
Vaccination tax relief YA 2026 (New update)
Approved vaccines
Max RM 1,000
Dental treatment tax relief
Dental examination and treatment
Max RM 1,000
Health screening tax relief
Combined limit RM 1,000
Includes
- Complete medical checkup
- Mental health consultation
- Self health monitoring equipment
- Disease detection tests
Child special needs medical tax relief (New update)
Child below 18
Max RM 10,000
Includes
- Assessment for intellectual disability
- Early intervention programme
- Rehabilitation treatment
This entire category falls under medical tax relief claimable during 2026 tax filing.
Lifestyle LHDN Tax Relief YA 2026 for 2026 Tax Filing
Lifestyle tax relief
Lifestyle expenses
Max RM 2,500
Eligible expenses
- Books journals magazines newspapers
- Computer smartphone tablet not for business use
- Monthly internet subscription personal use
- Skill improvement courses for self-development
Additional lifestyle tax relief sports
Additional lifestyle
Max RM 1,000
- Sports equipment
- Sports facility rental
- Competition registration
- Gym membership
- Sports training
Insurance and Savings LHDN Tax Relief YA 2026 Malaysia
Education and medical insurance tax relief
Education and medical insurance
Max RM 4,000
Life insurance and EPF tax relief
Life insurance and EPF
Max RM 7,000
Breakdown
EPF contribution max RM 4,000
Life insurance or takaful or additional EPF max RM 3,000
SOCSO tax relief
SOCSO contribution
Max RM 350
PRS tax relief
Private Retirement Scheme
Max RM 3,000
SSPN Tax Relief YA 2026 Malaysia
SSPN tax relief
Max RM 8,000
Conditions
- Based on net savings in the year
- Couple shared limit RM 8,000
- Withdrawal for education purposes are excluded from the calculation
SSPN tax relief is one of the most effective deductions for 2026 tax filing.
Equipment and Domestic Travel LHDN Tax Relief YA 2026
Disabled supporting equipment ( for registered disabled individuals)
Basic supporting equipment
Max RM 6,000
Individual must be registered disabled
Lifestyle facilities tax relief (New update)
Lifestyle facilities
Max RM 2,500
Includes
- EV charging equipment
- Domestic food waste composting machine
- Food waste grinder
- CCTV
Domestic travel tax relief YA 2026 (New update)
Domestic travel
Max RM 1,000
Eligible expenses
- Entrance fee to tourist attractions
- Cultural and art programmes
Housing Loan Interest Tax Relief YA 2026 Malaysia
Housing loan interest tax relief applies to first home buyers.
Property value up to RM 500,000
Relief max RM 7,000
Property value RM 500,001 to RM 750,000
Relief max RM 5,000
Conditions
- First home purchase
- Interest payment only
- Claimable for up to 3 consecutive years
- Sale and purchase agreement between 1 Jan 2025 to 31 Dec 2027
- Joint buyers allowed to claim separately
Housing loan interest tax relief is a major deduction for 2026 tax filing.
Running a Business? Prepare for LHDN e-Invoice and 2026 Tax Filing
If you run a business, freelance, or sell online, you will need LHDN compliant e-Invoices for 2026 tax filing. JomeInvoice connects your POS, accounting, or eCommerce system, automatically generates e-Invoices, and submits directly to MyInvois. Keep proper income records, reduce manual work, and stay compliant.
2026 Tax Filing FAQ: Personal Tax Relief YA 2026 Malaysia
Can I claim normal medical consultation under medical tax relief YA 2026?
Normal medical consultation is generally not claimable under medical tax relief. LHDN tax relief only allows specific categories such as serious disease treatment, full body checkup, mental health consultation, and certified medical assessment. If the consultation is part of treatment for serious illness, it may qualify for medical tax relief during 2026 tax filing.
If I did not keep receipts, can I still claim LHDN tax relief?
No. LHDN tax relief requires supporting documents. Without receipts, the expense cannot be claimed during 2026 tax filing. Always keep invoices, official receipts, and statements for personal tax relief YA 2026.
Does concert ticket count as cultural activity under domestic travel tax relief?
Concert tickets do not qualify. Domestic travel tax relief only covers entrance fees to local tourist attractions and cultural or art programmes approved under LHDN tax relief. Entertainment events such as concerts are not eligible for 2026 tax filing.
What qualifies for domestic travel tax relief YA 2026?
Domestic travel tax relief covers entrance fees only. Eligible items include local tourist attraction tickets and cultural programme tickets. Hotel stays, transport, and travel packages are not claimable under LHDN tax relief for 2026 tax filing.
Can hotel expenses be claimed under domestic travel tax relief?
No. Only entrance fees qualify. Accommodation, transport, and travel packages are not included in domestic travel LHDN tax relief for personal tax relief YA 2026.
Can smartwatches be claimed under medical tax relief as self monitoring devices?
Smartwatches do not qualify. Medical tax relief only allows certified health monitoring equipment such as blood pressure monitor, glucose monitor, or medical diagnostic devices. Consumer wearable devices are not accepted for 2026 tax filing.
Does monthly internet subscription include a prepaid mobile plan?
No. LHDN tax relief only allows home internet subscription under lifestyle tax relief. Mobile prepaid plan and phone package are not claimable under personal tax relief YA 2026.
Can SSPN savings be withdrawn anytime and still claim SSPN tax relief?
Yes. SSPN tax relief is based on net savings during the year. Withdrawal for education purposes does not affect the calculation. However, only net deposit qualifies for SSPN tax relief during 2026 tax filing.
Can I claim child medical insurance under LHDN tax relief?
Yes. Child medical insurance falls under education and medical insurance relief. This category allows up to RM4,000 under personal tax relief YA 2026. Ensure premium statements are kept for 2026 tax filing.
Can general medical consultation be claimed again under medical tax relief?
General consultation alone is typically not claimable. It must be part of serious disease treatment, full body checkup, or certified medical category to qualify under LHDN tax relief for 2026 tax filing.
Do I need official receipts for childcare tax relief YA 2026?
Yes. Childcare tax relief requires an invoice from a registered childcare centre or kindergarten. Without official receipt, the claim will not be accepted by LHDN during 2026 tax filing.
What health monitoring devices qualify for medical tax relief YA 2026?
Eligible devices include
Blood pressure monitor
Glucose monitor
Medical diagnostic equipment
Certified medical monitoring device
Smartwatch and fitness tracker do not qualify under LHDN tax relief.
Learn More about Our Top e-Invoicing Software for SMEs Malaysia and Large Enterprises – JomeInvoice
JomeInvoice is widely adopted as one of the best einvoicing software solutions in Malaysia. It is designed to support SMEs and large enterprises across all industries while meeting LHDN e-Invoice requirements with minimal operational disruption.
As a flexible e-Invoice platform for large enterprises and a practical solution for growing businesses, JomeInvoice supports high transaction volumes, complex workflows, and multi-system environments.
One e-Invoice Platform Built for All Business Sizes
JomeInvoice works as the best e-Invoice software for SMEs by offering fast onboarding, simple user interfaces, and automated compliance features. At the same time, it scales into a full e-Invoice platform for large enterprise use, supporting thousands of invoices daily through ERP and system integrations.
Key advantages
• Suitable for SMEs, mid-sized companies, and large enterprises
• Handles low and high invoice volumes efficiently
• Supports consolidated and self-billed e-Invoice workflows
Tailored for Every Industry
JomeInvoice works for a broad range of sectors, including retail, eCommerce, manufacturing, services, and more. It adapts to specific workflows, whether your business runs point-of-sale systems, online stores, or ERP platforms.
Retail e-Invoicing Solution for High-Volume Transactions
For retail businesses, JomeInvoice functions as a complete retail e-Invoicing solution. It supports POS integration, daily sales consolidation, and compliance with the RM10,000 consolidated e-Invoice threshold requirement
Retailers benefit from
• Automated consolidated e-Invoice generation
• POS system integration
• Reduced manual reporting during peak sales periods
e-Invoice for eCommerce and Online Businesses
JomeInvoice also serves as a reliable e-Invoice for eCommerce solution. It integrates with online stores and payment platforms, enabling seamless invoice issuance for high-frequency digital transactions.
eCommerce e-Invoicing features include
• Automated e-Invoice issuance for online sales
• Support for refunds, credit notes, and self-billed e-Invoice
• Compatibility with marketplaces and payment gateways
Enterprise-Grade Integration and Compliance
As a full einvoicing software for large enterprises, JomeInvoice integrates with major ERP systems such as SAP, Oracle NetSuite, Microsoft Dynamics, and other accounting platforms. It connects to the MyInvois system via API integration, minimizing the need for major changes to existing infrastructure.
Enterprise-ready capabilities
• ERP, accounting, and middleware integration
• Pre-validation checks to reduce rejection risks
• Audit trails and reporting for compliance and review
Book a free demo with JomeInvoice now！
See how your business can align with the Malaysia e-invoice guideline, stay prepared for any e-invoice compliance review framework selection, and move ahead of your e-invoice implementation timeline before enforcement tightens.
Contact JomeInvoice to help your business stay compliant, reduce manual work, and prepare for full e-Invoice enforcement with confidence.
