Tax relief calculatorMalaysia tax relief, YA 2024 to 2027
Pick the year, enter your income and what you spent. We apply every limit and show the tax you pay.
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What's new for YA 2026
- Child learning disability up to RM 10,000
- New: domestic tourism, up to RM 1,000
- Childcare covers care centres for children up to 12
- Life insurance for your child now counts
- Food waste grinder and home CCTV under the RM 2,500 green relief
1Your income
2You and your family
Individual
Every tax resident gets this. Max RM 9,000
RM 9,000Disabled individual
Registered with JKM. Max RM 7,000
Spouse or alimony
Spouse with no income, joint assessment, or alimony to a former wife. Max RM 4,000
Disabled spouse
On top of the spouse relief. Max RM 6,000
Child under 18
Unmarried. Max RM 2,000 per child
Child 18+ in pre-university
A-Level, matriculation, foundation and similar. Max RM 2,000 per child
Child 18+ in diploma or degree
Diploma and above in Malaysia, degree and above abroad. Max RM 8,000 per child
Disabled child
Unmarried. Max RM 8,000 per child
Disabled child in diploma or degree
Extra, on top of the disabled child relief. Max RM 8,000 per child
Childcare and kindergarten fees
Registered centre, child 6 and under. From YA 2026 also registered care centres for children up to 12. Max RM 3,000
RMBreastfeeding equipment
Mothers with a child aged 2 and under, once every 2 years. Max RM 1,000
RMSSPN savings
Net deposits for your child's education. Max RM 8,000
RM
3Health
Parents' medical and care
Medical, special needs and carer costs. Grandparents too from YA 2025. Max RM 8,000
RMEquipment for disabled family
Wheelchairs, hearing aids and similar, for you, your spouse, child or parent. Max RM 6,000
RMSerious illness and fertility
Medical costs for you, your spouse or child. Max RM 10,000 · shared RM 10,000 limit
RMVaccinations
For you, your spouse or child. Max RM 1,000 · shared RM 10,000 limit
RMDental check-up and treatment
For you, your spouse or child. Max RM 1,000 · shared RM 10,000 limit
RMFull medical check-up
Also mental health checks and disease-detection tests. Max RM 1,000 · shared RM 10,000 limit
RMChild learning disability
Assessment, early intervention and rehabilitation. Max RM 10,000 · shared RM 10,000 limit
RM
4Lifestyle
Lifestyle
Books, phone, tablet or computer, internet bills and courses. Max RM 2,500
RMSports
Sports equipment, gym, facility rental and competition fees. Max RM 1,000
RMDomestic tourism
Entrance fees to tourist attractions and cultural shows. Max RM 1,000
RMEV charging and green home
EV charger, food waste composter; from YA 2026 also food waste grinder and home CCTV. Max RM 2,500
RM
5Education
Your education fees
Diploma, degree, master's or PhD. Max RM 7,000 · shared RM 7,000 limit
RMUpskilling courses
Recognised skills courses. Max RM 2,000 · shared RM 7,000 limit
RM
6Savings and insurance
EPF
Your EPF contributions. Max RM 4,000 · shared RM 7,000 limit
RMLife insurance or takaful
For you and your spouse; your child too from YA 2026. Max RM 3,000 · shared RM 7,000 limit
RMPrivate retirement scheme (PRS)
And deferred annuities. Max RM 3,000
RMEducation and medical insurance
For you, your spouse or child. Max RM 4,000
RMSOCSO and EIS
Your contributions. Max RM 350
RM
7Home
First home loan interest
Malaysia citizens, first home bought 2025 to 2027, for 3 years. RM 5,000 if the home cost RM 500,001 to 750,000. Max RM 7,000
RM
Your tax · YA 2026
RM 1,209.00
Tax payable
- Yearly income
- RM 60,000.00
- Total relief
- − RM 14,850.00
- Chargeable income
- RM 45,150.00
- Tax
- RM 1,209.00
- Tax payable
- RM 1,209.00
Effective tax rate: 2.02%
An estimate for tax residents with employment income, filing separately. Keep your receipts; LHDN decides the final amount.
Tax relief list
Every tax relief, YA 2024 to 2027
Limits in RM. A changed limit is in blue.
| Relief | YA 2024 | YA 2025 | YA 2026 | YA 2027* |
|---|---|---|---|---|
| You and your family | ||||
| Individual | 9,000 | 9,000 | 9,000 | 12,000 |
| Disabled individual | 6,000 | 7,000 | 7,000 | 7,000 |
| Spouse or alimony | 4,000 | 4,000 | 4,000 | 4,000 |
| Disabled spouse | 5,000 | 6,000 | 6,000 | 6,000 |
| Child under 18 (per child) | 2,000 | 2,000 | 2,000 | 2,000 |
| Child 18+ in pre-university (per child) | 2,000 | 2,000 | 2,000 | 2,000 |
| Child 18+ in diploma or degree (per child) | 8,000 | 8,000 | 8,000 | 8,000 |
| Disabled child (per child) | 6,000 | 8,000 | 8,000 | 8,000 |
| Disabled child in diploma or degree (per child) | 8,000 | 8,000 | 8,000 | 8,000 |
| Childcare and kindergarten fees | 3,000 | 3,000 | 3,000 | 3,000 |
| Breastfeeding equipment | 1,000 | 1,000 | 1,000 | 1,000 |
| SSPN savings | 8,000 | 8,000 | 8,000 | 8,000 |
| Health | ||||
| Parents' medical and care | 8,000 | 8,000 | 8,000 | 8,000 |
| Equipment for disabled family | 6,000 | 6,000 | 6,000 | 6,000 |
| Serious illness and fertility | 10,000 | 10,000 | 10,000 | 10,000 |
| Vaccinations | 1,000 | 1,000 | 1,000 | 1,000 |
| Dental check-up and treatment | 1,000 | 1,000 | 1,000 | 1,000 |
| Full medical check-up | 1,000 | 1,000 | 1,000 | 1,000 |
| Child learning disability | 4,000 | 6,000 | 10,000 | 10,000 |
| Postnatal care | — | — | — | 3,000 |
| Lifestyle | ||||
| Lifestyle | 2,500 | 2,500 | 2,500 | 2,500 |
| Sports | 1,000 | 1,000 | 1,000 | 1,000 |
| Domestic tourism | — | — | 1,000 | 1,000 |
| EV charging and green home | 2,500 | 2,500 | 2,500 | 2,500 |
| Education | ||||
| Your education fees | 7,000 | 7,000 | 7,000 | 7,000 |
| Upskilling courses | 2,000 | 2,000 | 2,000 | 3,000 |
| Other courses and classes | — | — | — | 2,000 |
| Savings and insurance | ||||
| EPF | 4,000 | 4,000 | 4,000 | 4,000 |
| Life insurance or takaful | 3,000 | 3,000 | 3,000 | 3,000 |
| Private retirement scheme (PRS) | 3,000 | 3,000 | 3,000 | 3,000 |
| Education and medical insurance | 3,000 | 4,000 | 4,000 | 4,000 |
| SOCSO and EIS | 350 | 350 | 350 | 350 |
| Voluntary SOCSO (LINDUNG) | — | — | — | 150 |
| Home | ||||
| First home loan interest | — | 7,000 | 7,000 | 7,000 |
* YA 2027: Budget 2027 proposals, not yet law. Sources: LHDN (YA 2024, 2025), Finance Act 2025 (YA 2026), Budget 2027.
Income tax rates
YA 2024, 2025 and 2026
| Chargeable income | Rate |
|---|---|
| RM 0 – 5,000 | 0% |
| RM 5,001 – 20,000 | 1% |
| RM 20,001 – 35,000 | 3% |
| RM 35,001 – 50,000 | 6% |
| RM 50,001 – 70,000 | 11% |
| RM 70,001 – 100,000 | 19% |
| RM 100,001 – 400,000 | 25% |
| RM 400,001 – 600,000 | 26% |
| RM 600,001 – 2,000,000 | 28% |
| RM Above 2,000,000 | 30% |
YA 2027 (Budget 2027, proposed)
| Chargeable income | Rate |
|---|---|
| RM 0 – 5,000 | 0% |
| RM 5,001 – 20,000 | 1% |
| RM 20,001 – 35,000 | 3% |
| RM 35,001 – 50,000 | 6% |
| RM 50,001 – 70,000 | 11% |
| RM 70,001 – 100,000 | 18% |
| RM 100,001 – 150,000 | 24% |
| RM 150,001 – 400,000 | 25% |
| RM 400,001 – 600,000 | 26% |
| RM 600,001 – 1,000,000 | 28% |
| RM Above 1,000,000 | 30% |
Residents with chargeable income up to RM 35,000 also get a RM 400 rebate.
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Until 31 Dec 2026
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Total RM 1,188Save RM 884
Questions
What is the individual tax relief in Malaysia for YA 2026?
RM 9,000 for every tax resident. Budget 2027 proposes raising it to RM 12,000 from YA 2027.
What changed in Budget 2027 for personal tax?
The individual relief goes up to RM 12,000, the 19% rate drops to 18%, there is a new 24% band for RM 100,001 to 150,000, and new reliefs for postnatal care and voluntary SOCSO. These are proposals until the Finance Act is gazetted.
Who pays no income tax in Malaysia?
A resident pays no tax if chargeable income is RM 5,000 or less. With the RM 400 rebate, the tax comes to zero up to about RM 28,300 of chargeable income, which is income after reliefs.
Do I have to keep receipts?
Yes. Keep receipts for 7 years in case LHDN asks for them. You don't upload them when you file on e-Filing.
Does this calculator send my data anywhere?
No. It runs in your browser and your numbers stay on your device.
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