Tax Deductions You Can Claim in Malaysia 2026 — Complete Guide

Every Malaysian taxpayer is entitled to various tax reliefs that can significantly reduce your income tax bill. This guide covers all the reliefs available for your 2025 income (filed in 2026).

What is a Tax Relief?

A tax relief reduces your chargeable income — the amount of income subject to tax. For example, if you earn RM 80,000 and claim RM 20,000 in reliefs, you only pay tax on RM 60,000.

Individual and Family Reliefs

Personal Relief

• Individual relief: RM 9,000 (automatic, no receipts needed)
• Disabled individual: Additional RM 6,000

Spouse Relief

• Spouse without income: RM 4,000
• Disabled spouse: Additional RM 5,000

Child Relief

Child Category	Relief Amount
Child under 18	RM 2,000 each
Child 18+ studying locally	RM 2,000 each
Child 18+ studying overseas	RM 8,000 each
Disabled child	RM 6,000 each
Disabled child studying	RM 14,000 each

Education and Skills Reliefs

Self Education

• Tertiary education fees (Level 3+ Skills, diploma, degree): RM 7,000 per year
• Masters/Doctorate: Additional RM 2,000 (total RM 9,000)

SSPN Savings

• Net savings in Skim Simpanan Pendidikan Nasional: RM 8,000

Medical and Health Reliefs

Medical Expenses

• Medical treatment for parents: RM 8,000 (includes dental treatment)
• Medical expenses for serious illness (self/spouse/child): RM 10,000
• Medical examination (self/spouse/child): RM 1,000

Insurance and Takaful

• Life insurance premiums + EPF contributions (combined): RM 7,000
  • Life insurance alone: RM 3,000 max
  • EPF contributions: RM 4,000 max
• Medical/education insurance (self/spouse/child): RM 3,000
• Private retirement scheme (PRS): RM 3,000

Lifestyle Reliefs

General Lifestyle Relief (RM 2,500)

Purchases of:

• Books, magazines, journals, newspapers
• Computer, smartphone, tablet
• Sports equipment and gym membership
• Internet subscription

Additional Lifestyle Relief (RM 500)

• Sports equipment (additional to the above)

Breastfeeding Equipment (RM 1,000)

• Breast pumps and related accessories (for mothers with children under 2)

Housing Reliefs

Home Ownership

• Interest on housing loan (first home): RM 7,000 (for first home ≤ RM 500,000, expired after 2025 — verify with LHDN)

Home Renovation (for elderly parent's home)

• Rental payments for parents' home: RM 1,500

Contribution Reliefs

Donations and Zakat

• Approved institution donations: 7% of aggregate income
• Zakat/Fitrah: Actual amount paid (100% offset against tax payable)

EPF Voluntary Contributions

• Beyond mandatory 11%: RM 4,000 (within the combined RM 7,000 EPF/life insurance limit)

EV and Green Technology

Electric Vehicle (EV) Charging Facility

• EV charging facility installation at home: RM 2,500

How to Claim Your Reliefs

Step 1: Keep All Receipts

Maintain receipts for all purchases and payments throughout the year.

Step 2: File via e-Filing (ezHASiL)

Log in at ezHASiL and complete your BE form online.

Step 3: Enter Relief Amounts

Input each relief in the appropriate section of your tax form.

Step 4: Review and Submit

Double-check all figures before submitting by April 30, 2026.

Example: Maximizing Your Reliefs

Scenario: Single employee, RM 8,000/month (RM 96,000/year)

Relief	Amount
Personal relief	RM 9,000
EPF (RM 4,000 max)	RM 4,000
Life insurance (RM 3,000 max)	RM 3,000
Medical insurance	RM 3,000
PRS contribution	RM 3,000
Lifestyle (books, devices)	RM 2,500
SSPN savings	RM 2,000
Total reliefs	RM 26,500

Result:

• Gross income: RM 96,000
• Chargeable income: RM 96,000 − RM 26,500 = RM 69,500
• Income tax: ~RM 5,985 vs ~RM 9,990 without reliefs
• Savings: ~RM 4,005

Frequently Asked Questions

Do I need to submit receipts to LHDN?

You don't submit receipts when filing, but you must keep them for 7 years in case of a tax audit.

Can I claim relief if I paid for my parents' medical expenses?

Yes. Medical treatment for parents (including dental) is eligible for up to RM 8,000 relief.

Is EPF contribution relief separate from insurance relief?

The combined EPF + life insurance relief cap is RM 7,000 total. EPF alone is capped at RM 4,000, and life insurance at RM 3,000.

What if I miss claiming a relief?

You can file an amended tax return within 5 years of the original assessment to claim overlooked reliefs.

Use the Calculator

Ready to see how these reliefs affect your take-home pay? Use our Malaysia Tax Calculator to calculate your exact tax with all applicable deductions.

Disclaimer: Tax reliefs are subject to change. Always verify with the latest LHDN guidelines at hasil.gov.my.