Tax reliefs YA2026: full list of limits and 6 Budget 2026 changes for e-Filing 2027

A tax relief is an amount deducted from your income before tax is calculated. For income in 2026, which is year of assessment 2026 (YA2026), claims are made in Form BE through e-Filing in 2027.

The list below combines two official sources. First, the YA2025 table on the Inland Revenue Board (LHDN) Tax Relief page. Second, the Budget 2026 changes that take effect from YA2026, according to the Budget 2026 tax measures appendix and the LHDN 2026 PCB specification (updated 1 Jan 2026).

LHDN has not published the YA2026 relief table yet

Our check on 21 Oct 2026 found that the latest table on the LHDN Tax Relief page is still YA2025. That page was last changed on 26 Jun 2026.

The 2026 PCB specification, however, already lists the new relief limits for monthly tax deductions. So the limits in this table are taken from that document and the Budget 2026 appendix. Check the LHDN page and the YA2026 Form BE explanatory notes again once they are published.

Full list of YA2026 relief limits

A "restricted" limit means you can only claim your actual spending, up to that limit. Keep receipts for every claim.

Six Budget 2026 changes that apply to YA2026

The Budget 2026 tax measures appendix contains six individual relief proposals. All of them take effect from YA2026:

1. Vaccines: the RM1,000 limit stays, but now covers all vaccines registered and approved by the National Pharmaceutical Regulatory Agency (NPRA), Ministry of Health. Previously only eight types of vaccine were listed. The 2026 PCB specification also extends this to full medical examinations for parents and grandparents.
2. Nursery and kindergarten: the permanent RM2,000 plus the temporary RM1,000 (YA2020 to YA2027) are combined into a permanent RM3,000. Day care centres and after-school transit centres registered with JKM, for children up to 12, also qualify.
3. Children with learning disabilities: the limit for diagnosis, early intervention and rehabilitation treatment rises from RM6,000 to RM10,000. This includes autism, ADHD and Down syndrome. The overall medical relief limit stays at RM10,000.
4. Life insurance for children: the RM3,000 limit for life insurance or takaful now covers children. For this claim and for education and medical insurance, a child qualifies if unmarried and below 18, or 18 and above and pursuing higher education. There is no age limit for unmarried children with disabilities.
5. Food waste grinders and CCTV: both are added to the RM2,500 relief for electric vehicle chargers and composting machines, for YA2026 and YA2027. The purchase of a grinder or CCTV can be claimed once within a period of two years of assessment.
6. Tourism entry fees: a new relief of up to RM1,000 for entry fees to museums, theme parks, national parks, marine parks, zoos, geoparks and cultural and arts programmes. It marks Visit Malaysia Year 2026 and applies to YA2026 only.

The other reliefs in the table are unchanged from YA2025.

Budget 2027 proposals start from YA2027, not YA2026

Budget 2027 was tabled on 9 Oct 2026. According to the Budget 2027 tax measures appendix, the following relief proposals start from YA2027, which is income for 2027 filed in 2028. They are still proposals:

• Individual and dependent relatives relief rises from RM9,000 to RM12,000.
• Care of parents and grandparents covers all types of care expenses, with a carer's declaration and receipts without certification by a medical practitioner.
• Medical relief is renamed Health Wellbeing (limit stays at RM10,000), including postnatal care of up to RM3,000. Breastfeeding equipment (RM1,000) is merged into it.
• Education fees relief is renamed Education and Skills Training Fees (limit stays at RM7,000). It includes TVET courses of up to RM3,000, and STEM, arts, language or religious classes for children of up to RM2,000.
• Lifestyle (stays at RM2,500) covers AI software subscriptions as well as pet adoption and veterinary costs. Sports lifestyle (stays at RM1,000) covers sports shoes of up to RM300.
• The RM1,000 tourism entry fee relief is extended to YA2027.
• SOCSO: compulsory LINDUNG KENDIRI contributions come under the RM350 limit, plus an additional limit of up to RM150 for voluntary contributions, including LINDUNG 24.

Tax rates, the RM400 rebate and a YA2026 worked example are explained in our article on YA2026 income tax. To estimate your tax, enter the reliefs you qualify for into the Income Tax Calculator.

When YA2026 e-Filing opens

LHDN has not published the Return Form Filing Programme for 2027, based on our check on 21 Oct 2026. When it opens, fill in Form BE on the LHDN MyTax portal by typing the address mytax.hasil.gov.my yourself. Never give your MyTax password, OTP or bank details to anyone who contacts you through WhatsApp or SMS.

This information is not personal tax advice. Refer to LHDN or a registered tax agent for your specific situation.