LHDN · Personal Tax

YA 2026 personal income tax reliefs: the full Form B / BE checklist

LHDN · YA 2026

Filing Form B (business or sole-proprietor income) or Form BE (employment income)? These are the personal reliefs that cut your chargeable income for YA 2026. Claim every one you qualify for — each ringgit of relief is a ringgit that isn't taxed.

You & your family

RM 9,000 — Individual (yourself)
RM 7,000 — Disabled individual (additional)
RM 4,000 — Spouse with no income, or alimony paid
RM 6,000 — Disabled spouse (additional)
RM 8,000 — Medical treatment, care or special-needs equipment for your parents

Your children

RM 2,000 — Each unmarried child under 18
RM 2,000 — Child 18+ in full-time study (A-Level, certificate, matriculation)
RM 8,000 — Child 18+ in diploma, degree or higher education
RM 6,000 — Disabled child (plus RM 8,000 more if 18+ and in higher education)
RM 3,000 — Childcare centre or kindergarten fees (child aged 6 and below)
RM 1,000 — Breastfeeding equipment (once every 2 years)
RM 8,000 — Net deposit into an SSPN education savings account

Medical & health

RM 10,000 — Serious-illness treatment for you, your spouse or child — includes fertility treatment
Within that RM 10,000: full medical check-up, vaccination, mental-health screening and dental treatment, up to RM 1,000 each
RM 6,000 — Assessment, diagnosis and intervention for a child with learning disabilities

Savings, insurance & retirement

RM 4,000 — EPF / KWSP contributions
RM 3,000 — Life insurance or takaful
RM 4,000 — Education or medical insurance
RM 3,000 — PRS (Private Retirement Scheme) & deferred annuity
RM 350 — SOCSO / PERKESO & EIS contributions

Lifestyle & self-development

RM 2,500 — Lifestyle: books, computer, smartphone, internet subscription and skills courses
RM 1,000 — Sports equipment, gym or facility fees and competition entry
RM 7,000 — Your own further education (includes up to RM 2,000 for upskilling courses)
RM 6,000 — Basic supporting equipment for a disabled individual, spouse, child or parent
RM 2,500 — EV charging equipment for your home

Buying your first home

RM 7,000 — Housing-loan interest, first home priced up to RM 500,000
RM 5,000 — Housing-loan interest, first home priced RM 500,001 to RM 750,000

How SYT & CO helps

We prepare and e-file your Form B or BE, check your year against every relief above, and make sure you keep the receipts and documents so each claim holds up. You pay the correct tax — not a ringgit more. Talk to us before you file.

Official source: LHDN ↗

Every Library post links back to the official SSM / LHDN / CTIM source and is written for general guidance only, not as formal advice.

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