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Malaysian income tax
A practical English checklist of what you may be able to claim, the annual caps and the records to keep before filing — with a rough estimate of the tax you could save.
This English page is paired with DuitMap’s complete YA 2026 guide. For eligibility conditions, check the detailed guide and official HASiL sources.
Relief items
24 categories
Covered in the complete YA 2026 English guide
Combined maximum caps
RM117,350
A theoretical ceiling across all numeric categories
Common claims
Self, children, insurance
Plus lifestyle and medical expenses
Designed for
Workers and families
Employees, parents, freelancers and married couples
Tax relief is not the same as a tax refund.
The combined caps you select below are not cash you will receive. Relief only reduces chargeable income. Check the full eligibility conditions before claiming, and remember: filing in 2027 covers Year of Assessment 2026.
This checklist totals individual tax reliefs. Zakat and fitrah are generally tax rebates, while eligible donations or gifts are deductions from aggregate income. They may affect your final tax, but they should not be mixed into the maximum relief total below.
Tax relief
Items such as self, child, medical, SSPN and insurance relief reduce chargeable income.
Zakat or fitrah
A tax rebate limited by the tax charged. Keep an official receipt from a recognised zakat authority.
Donation or gift
Only approved categories qualify, with limits such as 10% of aggregate income for certain contributions.
Search, filter and select reliefs you may qualify for, then choose your chargeable-income band to see a rough tax-saving estimate. Your choices are stored only in this browser.
Showing 24 of 24 tax reliefs
The automatic basic relief for every resident individual taxpayer.
Additional relief for a taxpayer registered as a person with disabilities.
For a spouse with no income source, joint assessment, or alimony paid to a former wife.
Additional relief if your spouse is a person with disabilities.
RM2,000 for each eligible child under 18 years old.
An unmarried child aged 18 or above in eligible full-time education.
An unmarried child in diploma-level or higher study in Malaysia, or degree-level or higher study overseas.
Relief for a child with disabilities; it may reach RM16,000 if the child also meets eligible study conditions.
Eligible medical, dental, care, special-needs, examination and vaccination expenses.
Supporting equipment for yourself, your spouse, child or parent with disabilities.
Eligible self-education fees, including master’s or PhD study and recognised upskilling courses.
New for YA 2026: eligible admission fees for museums, zoos, theme parks, geoparks, arts and cultural programmes.
A combined cap covering serious illness, fertility, vaccination, dental care, mental health and child early intervention.
Based on net savings: deposits minus withdrawals during the current year.
Books, personal computers, phones or tablets, internet subscriptions and selected self-enrichment courses.
Sports equipment, facility rental or entry fees, competition fees and gym membership.
Allowed once every two years of assessment for a child aged two or below.
Now relevant for children up to age 12, including registered daycare or transit centres.
RM7,000 overall: up to RM4,000 for EPF and up to RM3,000 for life insurance or family takaful.
Private Retirement Scheme and deferred annuity relief, extended through YA 2030.
Premiums for eligible education or medical insurance policies.
Based on actual contributions to SOCSO or the Employment Insurance System.
Home sustainability and security relief; check the claim-frequency rules.
RM7,000 for a home up to RM500,000, or RM5,000 for a home from RM500,001 to RM750,000, for three years of assessment.
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A claim without supporting records can be rejected. Keep receipts and statements for seven years.
A purchase or course does not qualify automatically; every category has conditions.
Relief reduces chargeable income. It is not the amount of cash you receive back.
Some categories, including medical expenses, share an overall cap across several sub-items.
Child insurance, childcare and home sustainability items have YA 2026 conditions that are easy to miss.
Zakat and fitrah are rebates, while approved donations or gifts are deductions from aggregate income, not ordinary relief items.
Read the complete English eligibility guide, or compare it with the Malay original.
No. Tax relief reduces your chargeable income; it is not cash paid back to you. A rough saving is the eligible relief multiplied by your marginal tax rate. For example, RM10,000 of relief at an 11% marginal rate saves about RM1,100, not RM10,000.
The checklist uses RM2,000 for each child under 18, RM2,000 for an eligible unmarried child aged 18 or above in pre-degree education, and RM8,000 for an eligible child aged 18 or above in diploma-level or higher study in Malaysia, or degree-level or higher study overseas. A child belongs in only one of those age-and-study bands. Relief for a child with disabilities may reach RM16,000 when the study conditions are met.
The RM2,500 lifestyle category covers items such as books, a personal computer, phone or tablet, an internet subscription in your own name, and selected self-enrichment courses. Sports equipment, facility or competition fees and gym membership sit under a separate additional sports relief capped at RM1,000.
This checklist totals individual tax reliefs only. Zakat and fitrah are tax rebates that reduce tax directly, while eligible donations or gifts are deductions from aggregate income. Both may affect your final tax, but neither should be added to the maximum tax-relief total.
You file in 2027 for income earned in Year of Assessment 2026, from 1 January to 31 December 2026. The caps and conditions on this page therefore refer to YA 2026.
Keep receipts, statements and proof of eligibility for seven years. HASiL may ask you to support a relief claim, and a claim without evidence may be rejected.
See how eligible current-year reliefs can be declared to an employer for monthly PCB.
Read →Understand the difference between monthly deductions and your final annual tax position.
Read →Estimate monthly tax deductions with salary, EPF, zakat and supported relief inputs.
Read →Read the full English guide for eligibility notes and examples across all YA 2026 categories.
Read →Use this checklist for a quick review. For the detailed conditions and examples, read the complete English guide; for a monthly payroll estimate, use the English PCB calculator.
Keep receipts and supporting documents for seven years. The figures above are general YA 2026 references; confirm your eligibility and current filing position with official HASiL sources before submitting your return.