Baca dalam Bahasa MelayuYear of assessment 2026
Malaysia tax relief list YA 2026
Every LHDN individual income tax relief for year of assessment 2026, with the cap on each one and the receipts you need to keep. You claim them on e-Filing (Form BE) in 2027.
Updated 4 November 2026
Individual and dependants
| Relief | Cap | Proof |
|---|---|---|
| Individual reliefNo receipt | RM9,000 | No receipt |
| Spouse / alimonyNo receipt | RM4,000 | No receipt |
| Child under 18No receipt | RM2,000per child | No receipt |
| Child 18+ in A-Level, certificate or matriculationNo receipt | RM2,000per child | No receipt |
| Child 18+ in diploma or higher educationNo receipt | RM8,000per child | No receipt |
| Disabled individual, additionalReceipt | RM7,000 | Receipt |
| Disabled spouse, additionalReceipt | RM6,000 | Receipt |
| Disabled childReceipt | RM8,000 | Receipt |
Lifestyle
| Relief | Cap | Proof |
|---|---|---|
| Books, magazines, internet and personal devicesReceipt | RM2,500 | Receipt |
| Sports equipment and gym membershipReceipt | RM1,000 | Receipt |
| EV charging, food waste composter, home CCTVReceipt | RM2,500 | Receipt |
| Domestic tourism: entrance fees to attractions and cultural programmesReceipt | RM1,000 | Receipt |
Medical and health
| Relief | Cap | Proof |
|---|---|---|
| Serious illness / fertility treatmentReceipt | RM10,000 | Receipt |
| Medical check-up, COVID test, mental health, health monitoring deviceswithin Serious illness / fertility treatment (RM10,000)Receipt | RM1,000 | Receipt |
| Vaccination (self, spouse, child)within Serious illness / fertility treatment (RM10,000)Receipt | RM1,000 | Receipt |
| Dental examination and treatmentwithin Serious illness / fertility treatment (RM10,000)Receipt | RM1,000 | Receipt |
| Child 18 or under with a learning disability: assessment, early intervention, rehabwithin Serious illness / fertility treatment (RM10,000)Receipt | RM10,000 | Receipt |
| Parents' medical, dental, special needs and carerReceipt | RM8,000 | Receipt |
| Parents' complete medical examinationwithin Parents' medical, dental, special needs and carer (RM8,000)Receipt | RM1,000 | Receipt |
| Basic support equipment (self, spouse, child, parent)Receipt | RM6,000 | Receipt |
| Breastfeeding equipment (once every 2 years)Receipt | RM1,000 | Receipt |
Education
| Relief | Cap | Proof |
|---|---|---|
| Your own education fees at a recognised institutionReceipt | RM7,000 | Receipt |
| Upskilling and self-enhancement courseswithin Your own education fees at a recognised institution (RM7,000)Receipt | RM2,000 | Receipt |
| SSPN net savings depositReceipt | RM8,000 | Receipt |
| Childcare fees, child 6 or under, or 12 or under at a JKM centreReceipt | RM3,000 | Receipt |
Insurance and savings
| Relief | Cap | Proof |
|---|---|---|
| EPF contributionsReceipt | RM4,000 | Receipt |
| Life insurance / takaful (self, spouse, child)Receipt | RM3,000 | Receipt |
| Education and medical insurance premiumsReceipt | RM4,000 | Receipt |
| Private Retirement Scheme (PRS) / deferred annuityReceipt | RM3,000 | Receipt |
| SOCSO (PERKESO) contributionsReceipt | RM350 | Receipt |
Housing
| Relief | Cap | Proof |
|---|---|---|
| Home loan interest, property RM500,000 or lessReceipt | RM7,000 | Receipt |
| Home loan interest, property RM500,001 to RM750,000Receipt | RM5,000 | Receipt |
Gifts to approved institutions and zakat are not on this list because they are not reliefs: gifts are a deduction and zakat is a rebate. Keep those receipts too.
Count every sen, without a spreadsheet.
Snap or forward your receipts to Berkira. Each one is tagged to the right LHDN relief, stops at every cap, and you see what is still left to claim before e-Filing. Free for 200 receipts a year.
Questions
How long do I keep tax relief receipts?
Seven years after the end of the year of assessment. You do not upload them when you e-File, but LHDN can ask for them in an audit.
Do I need to claim the RM9,000 individual relief?
Every resident individual taxpayer gets it and it needs no receipt. e-Filing fills it in for you.
What does "within" mean on the list?
The line has its own cap but shares its parent line’s cap. Example: vaccination, RM1,000, and dental treatment, RM1,000, both count inside the RM10,000 serious illness cap.
Is Berkira from LHDN?
No. Berkira is an app by Ruji Labs Services that uses the LHDN relief catalogue for each year of assessment. Check the official LHDN page before you file.
Caps from the YA 2026 relief catalogue Berkira uses, based on the LHDN list and Budget 2026. Official LHDN tax relief page.
© 2026 Berkira, a product of Ruji Labs Services (CA0407027-X).