New · 2026 onlyRM1,000
Domestic tourism
Entrance fees to museums, theme parks, national and marine parks, zoos, geoparks, and cultural or art programmes.
Hotels, flights and tour packages don't count this time.
Source S4 · App. 6
YA 2026 · Form BE / B · filed in 2027
Year-end tax relief guide
Spend it by 31 December, or lose it for 2026.
Tax relief only counts for the year you actually pay. Anything you top up or buy after 31 December 2026 moves to next year's limit, and this year's unused limit is gone.
Days left to use YA 2026 reliefs
Cut-off: 31 Dec 2026, 11:59 pm
First question
Which year am I claiming?
You spend1 Jan – 31 Dec 2026Receipts dated in 2026
It's calledYear of Assessment 2026Rules from Budget 2026
You fileFrom around Mar 2027e-Filing on MyTax
Budget 2026 (announced October 2025) sets the rules for this year. Budget 2027 (announced October 2026) applies to money you spend in 2027 and file in 2028. S4
Easy to miss
What's new for 2026
Six changes from Budget 2026. One is new and lasts for 2026 only.
WiderRM3,000
Childcare up to age 12
Now includes JKM-registered day-care and after-school transit centres, not just kindergarten for under-6s.
Only one parent can claim it.
Source S4 · App. 2 S3 · G12
WiderRM3,000
Life insurance for your children
Premiums for your child's life policy or family takaful now count, alongside your own and your spouse's.
Child must be under 18 and unmarried, 18+ in tertiary study, or disabled.
Source S4 · App. 4
WiderRM1,000
Any approved vaccine
Every vaccine registered with NPRA now qualifies, for you, your spouse or your child.
Part of the RM10,000 medical limit.
Source S4 · App. 1
HigherRM10,000
Child learning support
Assessment, early intervention and therapy for a child 18 or under with autism, ADHD, GDD and similar conditions. Up from RM6,000.
Shares the RM10,000 medical limit.
Source S4 · App. 3
WiderRM2,500
Home CCTV & food waste grinder
Added to the relief for EV chargers and food composting machines.
Claim once, in either YA 2026 or YA 2027.
Source S4 · App. 5
The number you care about
How much tax could I save?
Enter your estimated chargeable income for 2026 (income after the reliefs you already claim). Then tick what you can still top up before 31 December.
Not sure? Take total income, minus RM9,000 personal relief, EPF and other reliefs you already use.
Estimated tax you save
RM0
Extra relief usedRM0
Tax before top-upsRM0
Tax after top-upsRM0
Your top tax rate0%
Tiered calculation using LHDN's resident individual rate table S2. Budget 2026 contains no change to individual rates S4. Includes the RM400 rebate for chargeable income up to RM35,000 S3 · B21. An estimate only; your actual tax depends on your full return.
The question everyone asks
Can I claim this?
Search an item, or filter by relief.
YES ClaimableNO Not claimableCHECK Depends; ask firstP Practitioner view, not LHDN's text
For reference
Every relief and its limit, YA 2026
Limits are per year. Where several items share one limit, the total of all of them is capped.
| Relief | Limit | Who it covers / the fine print | Source |
|---|
Before you pay
Keep your claim safe
Pay on or before 31 Dec 2026
YA 2026 covers expenses in the 2026 basis year, 1 January to 31 December.
Ask for an e-invoice
Give your IC or TIN at payment. LHDN is piloting pre-filled relief data for YA 2026 from e-invoices.
Pay in your own name
The internet bill must be registered in your name. Receipts should show your name where possible.
Keep receipts for 7 years
You don't submit them when you file, but LHDN can ask for them. Keep them for 7 years from the end of the year you file.
Don't double-claim
One item, one relief. Lifestyle (G9) and sports (G10) each have their own limit.
Agree who claims with your spouse
If you're assessed separately, childcare and SSPN can only be claimed by the parent who paid.
Want a 15-minute relief check?
Bring your 2026 numbers. We'll find what's still unused and what's worth topping up before 31 December, and what isn't.
Book a time with Eunivecalendly.com/eunive-yf/map-it-to-your-life
Eunive Foong, RFP
Registered Financial Planner & Senior Estate Planner
Klang Valley, Malaysia
Registered Financial Planner & Senior Estate Planner
Klang Valley, Malaysia
Where every figure comes from
References
Every tag on this page points to one of the sources below. Section codes (G9, App. 6) show where to look inside the document.
S1–S4 Official: LHDN or Ministry of Finance
S5 News report of an LHDN statement
P Practitioner guidance: tax advisers' reading, not written in LHDN's text. Confirm before relying on it.
S1
LHDN · Tax Relief (individual relief list)
The official relief list and limits. Latest list on the page is YA 2025; YA 2026 not yet published.
hasil.gov.my/en/individu/pelepasan-cukai/S2
LHDN · Tax Rate (resident individuals)
Tiered rate table for YA 2023–2025, used by the calculator.
hasil.gov.my/en/individu/kadar-cukai/S3
LHDN · Explanatory Notes, Form BE 2025 (Nota Penerangan)
The detailed conditions for each relief, by item code (G1–G22). In Malay. YA 2026 notes not yet published.
hasil.gov.my/wp-content/uploads/notapenerangan_be2025_1.pdfS4
Ministry of Finance · Budget 2026 Tax Measures
The six relief changes effective from YA 2026 (Appendices 1–6), each with its effective date.
belanjawan.mof.gov.my/pdf/belanjawan2026/ucapan/tax-measures.pdfS5
Bernama, 9 May 2026 · LHDN statement on e-invoices for tax relief
LHDN's pre-fill pilot for YA 2026 using e-invoice data.
bernama.com/en/news.php?id=2555041Important. LHDN has not yet published its YA 2026 relief list or explanatory notes. This guide combines LHDN's YA 2025 rules (S1, S3) with the Budget 2026 changes (S4). Check against hasil.gov.my once the YA 2026 list is out. Where this guide and LHDN differ, LHDN is correct.
This guide is general information, not personal tax advice.
Sources last checked 6 November 2026.