Who may need TP1, and when it is relevant
TP1 is relevant if you are a resident employee whose PCB is deducted monthly and you already spend on reliefs the tax rules recognise — for example medical treatment for a parent, PRS contributions, childcare fees or education and medical insurance. If your employer only applies the automatic reliefs (self relief, EPF, family status), your monthly PCB can be higher than your eventual tax bill.
You submit TP1 to your employer, not to HASiL, and you can update it during the year as your eligible spending changes. Timing matters: the earlier in the year your employer has your TP1 details, the more months your PCB has to spread the benefit across.
TP1 versus TP3
These two forms are often confused. TP1 covers current-year reliefs and rebates that you declare to your current employer so your PCB is reduced for the reliefs you qualify for this year. TP3 handles a previous-employment carryover — when you change jobs mid-year, it passes your accumulated remuneration, EPF, zakat and PCB from the old employer to the new one so the year-to-date calculation stays correct. TP1 lowers PCB through reliefs; TP3 keeps the running totals accurate.
Examples of supported 2026 relief categories
The DuitMap calculator lets you enter several TP1 relief categories. Each has its own annual cap set by HASiL — enter what you have actually spent, and the calculator applies the cap for you. Supported categories include:
- Lifestyle spending (such as books, devices and internet).
- Medical expenses for yourself, your spouse or your children.
- Parent medical treatment and care.
- PRS (Private Retirement Scheme) and deferred annuity.
- Net SSPN education savings.
- Registered childcare, kindergarten or transit fees.
- Education and medical insurance premiums.
- Sports equipment and activity spending.
- Your own further-study course fees.
These are examples, not the full HASiL list, and eligibility rules apply to each. Review the complete YA 2026 tax-relief guide for all 24 categories, annual caps and important official-source caveats. Declare only what you genuinely qualify for and keep the records.
Documents and records to keep
You do not attach receipts to the TP1 you give your employer, but you must be able to prove every item later. Keep:
- Receipts and tax invoices for each relief you declare.
- Statements or certificates (for example PRS statements, insurance policy documents, SSPN records).
- Registration proof for childcare centres and kindergartens where required.
- The TP1 copy you submitted and any updated versions.
HASiL can request these during assessment, so keep them for the period the tax rules require.
Why TP1 does not guarantee a specific PCB or a refund
Submitting TP1 does not fix your PCB at a particular figure and does not promise a refund at year end. TP1 only feeds eligible reliefs into the monthly calculation. Your actual PCB still depends on your total income, bonuses, EPF, zakat, family status and your year-to-date history, all of which move the result. Whether you end the year with a refund or a balance payable is decided when you file, not by TP1 alone.
What the DuitMap calculator supports, and what stays outside scope
The calculator supports the relief categories listed above so you can see how declaring them changes your estimated PCB. Some TP1 items are deliberately left out because they need extra checking that an estimate cannot do safely — for example voluntary EPF and life insurance (their annual caps interact with your mandatory EPF) and first-home loan interest (which depends on the property, the sale-and-purchase date and price band). For those items, confirm eligibility with your employer or HASiL before relying on a number.
Official form and calculator
Get the current form and fields directly from HASiL: HASiL: PCB Form TP1 (1/2026). To see how declaring your reliefs changes the estimate, enter your salary, EPF, zakat and TP1 details in the PCB Calculator.