Guides
Individual Tax Reliefs: list and how to claim (YA 2026)
Updated: 8 November 2026 Independently fact-checked.
What is a tax relief?
A tax relief is an amount allowed to be deducted from your chargeable income before tax is calculated. The higher your reliefs, the lower your chargeable income — and the lower the tax you need to pay.
Do not confuse this with a rebate:
| Term | Function |
|---|---|
| Relief | Deducted from chargeable income before tax is calculated. |
| Rebate | Deducted directly from tax payable (after tax is calculated). |
Source: HASiL — Tax Reliefs; HASiL — Rebate (see Official sources section).
Why does it matter?
- It legally reduces the tax you pay.
- Many reliefs have maximum annual caps — if you do not claim, you lose out.
- You need proof (receipts/documents) to claim — keep them organised.
List of individual reliefs (summary)
The table below is a summary from HASiL's official page (Year of Assessment 2025 tab at the review date 2026-11-08). It does not replace the full table — for the complete list of all reliefs, refer to HASiL's official page: https://www.hasil.gov.my/individu/pelepasan-cukai/. All amounts follow the table displayed at the review date — this item still awaits official confirmation from HASiL — check again with HASiL before deciding. for YA 2026 figure confirmation.
| # | Type of relief | Cap (RM) |
|---|---|---|
| 1 | Individual and dependants | 9,000 |
| 2 | Parents' and grandparents' expenses: medical treatment, dental, special needs and care (full medical examination limited to RM1,000) | 8,000 (Restricted) |
| 3 | Basic support equipment for own use, spouse, child or disabled parents | 6,000 (Restricted) |
| 4 | Disabled individual | 7,000 |
| 5 | Own education fees: law, accounting, Islamic finance, technical, vocational, industrial, scientific or technology fields; master's/doctoral degree; skills enhancement courses (limited to RM2,000) | 7,000 (Restricted) |
| 6 | Medical expenses: serious illness, fertility treatment, vaccination (limited to RM1,000), dental examination and treatment (limited to RM1,000) — for self, spouse or child | 10,000 (Restricted) |
| 7 | Health expenses: full medical examination, COVID-19 tests (including self-test kits), mental health examinations, self-health-check equipment, disease screening test fees — each subcategory limited to RM1,000 | 10,000 (Restricted) |
| 8 | Expenses for children aged 18 and below: learning disability diagnosis assessment and early intervention programmes (limited to RM6,000) | 10,000 (Restricted) |
| 9 | Lifestyle: purchase/subscription of books, journals, magazines; personal computer, smartphone or tablet; internet subscription (in own name); skills/self-improvement course fees | 2,500 (Restricted) |
| 10 | Additional sports lifestyle: sports equipment, sports facility rental/entry fees, competition registration fees, gym membership fees | 1,000 (Restricted) |
| 11 | Breastfeeding equipment (child aged 2 and below; once in every two years of assessment) | 1,000 (Restricted) |
| 12 | Childcare fees for children aged 6 and below at registered nursery/kindergarten | 3,000 (Restricted) |
| 13 | SSPN — net savings in the National Education Savings Scheme (that year's savings less that year's withdrawals) | 8,000 (Restricted) |
| 14 | Spouse, or alimony payments to a former wife | 4,000 (Restricted) |
| 15 | Disabled spouse | 6,000 |
| 16a | Child aged below 18 | 2,000 |
| 16b | Unmarried child, aged 18 and above, in full-time education (A-Level, certificate, matriculation, foundation or pre-degree) | 2,000 |
| 16c | Unmarried child, aged 18 and above, in full-time higher education (diploma/degree; not A-Level/matriculation) | 8,000 |
| 16d | Disabled child | 8,000 |
| 16e | Disabled child, aged 18 and above, unmarried, pursuing a diploma and above in Malaysia or a degree and above outside Malaysia — additional | 8,000 |
| 17 | Life insurance and EPF: mandatory/voluntary EPF contributions (limited to RM4,000) + life insurance/takaful family premiums/additional voluntary EPF contributions (limited to RM3,000) | 7,000 (Restricted) |
| 18 | Private Retirement Scheme (PRS) and deferred annuities | 3,000 (Restricted) |
| 19 | Education and medical insurance | 4,000 (Restricted) |
| 20 | PERKESO contributions (under the Employees' Social Security Act 1969 or the Employment Insurance System Act 2017) | 350 (Restricted) |
| 21 | Electric vehicle charging facilities and domestic food waste composter (installation, rental, purchase, subscription) | 2,500 (Restricted) |
| 22 | Housing loan interest for first home purchase (Sale and Purchase Agreement 1 January 2025 to 31 December 2027): house up to RM500,000 → RM7,000; exceeding RM500,000 up to RM750,000 → RM5,000 | 7,000 / 5,000 |
Source: HASiL — Tax Reliefs (official page; Year of Assessment 2025 tab at the review date). All amounts: This item still awaits official confirmation from HASiL — check again with HASiL before deciding. for YA 2026.
Frequently asked relief groups
Medical & health screening. Medical claims up to RM10,000 (serious illness, fertility, vaccines, dental) with certain sub-caps, and health screening categories up to RM10,000 with a RM1,000 sub-cap. This item still awaits official confirmation from HASiL — check again with HASiL before deciding. Keep clinic/hospital receipts.
Lifestyle. Expenses such as books, computer/smartphone/tablet, internet subscription and skill courses up to RM2,500, with an additional RM1,000 for sports activities. This item still awaits official confirmation from HASiL — check again with HASiL before deciding. Note: this category does not include business use.
Education & SSPN. Net SSPN savings up to RM8,000 this item still awaits official confirmation from HASiL — check again with HASiL before deciding., plus own education fees up to RM7,000. Keep your SSPN statements.
Life insurance, EPF & PRS. EPF contributions and life insurance premiums combined up to RM7,000 (with sub-caps), PRS and annuities up to RM3,000, and education/medical insurance up to RM4,000. This item still awaits official confirmation from HASiL — check again with HASiL before deciding.
Tax rebates (not reliefs)
Rebates are deducted directly from tax payable:
- Individuals with chargeable income of less than RM35,000 are eligible for a RM400 rebate; spouses (husband/wife) can get an additional up to RM400, with a maximum of RM800 for joint or separate assessment. (Source: HASiL — Rebate; valid for YA 2009 onwards — re-verify for YA 2026.)
- Zakat/Fitrah: zakat or fitrah payments can be rebated up to the amount of tax payable. (Source: HASiL — Rebate.)
Individual tax rates
Malaysia uses progressive tax rates: the higher your chargeable income, the higher the rate applied. At the review date, HASiL's official page displays the rate table for YA 2023–2025:
| Chargeable income band (RM) | Rate (%) |
|---|---|
| 0 – 5,000 | 0 (first 5,000) |
| 5,001 – 20,000 | 1 |
| 20,001 – 35,000 | 3 |
| 35,001 – 50,000 | 8 |
| 50,001 – 70,000 | 14 |
| 70,001 – 100,000 | 21 |
| 100,001 – 250,000 | 24 |
| 250,001 – 400,000 | 24.5 |
| 400,001 – 600,000 | 25 |
| 600,001 – 1,000,000 | 26 |
| 1,000,001 – 2,000,000 | 28 |
| Exceeding 2,000,000 | 30 |
Rates for YA 2026 — this item still awaits official confirmation from HASiL — check again with HASiL before deciding. Check the current rate table on HASiL's official page or use the HASiL calculator. (Source: HASiL — Tax Rates.)
How to claim
- Keep proof — receipts, invoices, statements (e.g. SSPN statements) for each claim.
- Fill in the relief section in your return form (e-BE / e-B) at e-Filing on MyTax — state the categories you are eligible for.
- Do not claim without documents — if HASiL asks, you need to show proof (keep for at least 7 years).
- Check eligibility — some reliefs have specific conditions (e.g. medical practitioner confirmation for parents' treatment). Check with HASiL if unsure.
Simple example
Aina, a salaried employee, has health screening receipts, SSPN savings statements, and an internet subscription receipt in her name. She keeps all these documents in a digital folder. When filing e-BE, she claims the categories she is eligible for. As a result, her chargeable income is lower than her gross salary. (Illustrative example to show concepts — not specific tax advice.)
Frequently Asked Questions (FAQ)
Q. Can I claim all reliefs at once? A. You can claim any category you are eligible for, provided you have proof. Each category has its own cap — verify with HASiL. This item still awaits official confirmation from HASiL — check again with HASiL before deciding. for the full list of eligibility.
Q. What is the difference between a relief and a rebate? A. A relief is deducted from chargeable income before tax is calculated; a rebate is deducted from tax payable after tax is calculated.
Q. Can I claim my wife if she works? A. The spouse relief has conditions (e.g. the spouse has no total income). Check eligibility with HASiL — this item still awaits official confirmation from HASiL — check again with HASiL before deciding. for details.
Q. Are reliefs the same for everyone? A. No — they depend on personal eligibility (e.g. children, medical, SSPN savings) and the proof available.
Q. How long do I need to keep proof? A. Generally, keep records and supporting documents for at least 7 years. (Source: HASiL Individual FAQ, Q8–Q10.)
Q. What happens if I mistakenly do not claim? A. Amending forms has its own rules — refer to HASiL's FAQ (Q18) or contact HASiL.
Glossary
- Relief — a deduction from chargeable income before tax is calculated.
- Rebate — a direct deduction from tax payable.
- Chargeable income — income after deducting reliefs.
- Year of assessment (YA) — the year to which the reported income relates.
- SSPN — National Education Savings Scheme.
- PRS — Private Retirement Scheme.
- e-Filing — the online filing system via MyTax.
- MyTax — HASiL's tax services portal (mytax.hasil.gov.my).
Official sources
All sources below were reviewed on 8 November 2026. Official HASiL pages and documents: