What are the tax reliefs for YA 2026 in Malaysia?

They are set by the Finance Act 2025 [Act 874], gazetted 31 December 2025. It raises the learning-disability child relief to RM10,000, narrows vaccination relief to NPRA-registered vaccines, widens childcare to a care centre for a child up to twelve, adds a food-waste grinder and CCTV to the green-household relief, extends life insurance relief to a policy on a child's life, and creates a new RM1,000 relief for tourist attraction entrance fees and cultural programmes. Everything else carries forward from YA 2025.

LHDN's website does not show a YA 2026 table. Are these figures real?

Yes, and the two facts sit together. Reliefs are created by Parliament, in an Act; LHDN publishes its own table and forms afterwards, usually around the time the year can be filed. LHDN's relief page still tops out at YA 2025 and its YA 2026 forms are not out. The Act is law regardless, and that is what we read these figures from.

Which Year of Assessment should I use now?

YA 2025 if you are filing, because that is the year being filed in 2026. YA 2026 is the year you are currently spending in, so it is the one to keep receipts against — including for the new tourism relief, which exists for YA 2026 only.

Do the tax rates change for YA 2026?

No. The Finance Act 2025 does amend Schedule 1 of the Income Tax Act, which is the rate table — but it inserts a new part covering a 2% charge on profits distributed by a limited liability partnership to an individual partner above RM100,000. It does not touch the individual rate bands, which are unchanged.

Malaysia tax relief YA 2026: what the law says, and what LHDN hasn't published

The Year of Assessment 2026 relief rules already exist in law. They were gazetted on 31 December 2025 as the Finance Act 2025 [Act 874], which amends the Income Tax Act 1967. What has NOT been published is LHDN's own relief table and its YA 2026 forms — and those are two different things.

Last checked against LHDN and the federal gazette: 4 September 2026

We read the gazetted Act itself, and we check LHDN's relief page for its own table. This date is the last time a person actually looked — it is not generated automatically.

The difference between the law and LHDN's table

Parliament sets reliefs; LHDN administers them. An amount becomes claimable when it is gazetted in an Act, not when LHDN publishes a summary of it. LHDN's table and its forms follow later — usually around the time the year can actually be filed, which for YA 2026 is about March 2027. So for the whole of 2026, the Act is the only official source of YA 2026 figures there is.

What Fiskal calculates with right now: YA 2026. This line is generated from the tax engine itself, so it cannot fall out of step with the app — when the YA 2026 rules reach the calculator, it says so here on the same day.

See every YA 2025 relief, with caps and sources

What the Finance Act 2025 changes for YA 2026

Six things change for individuals. Every figure below is read from the Act itself, with the clause it comes from:

RM10,000.00 — for a child's learning-disability assessment, early intervention or rehabilitation, raised from RM6,000. It sits inside the RM10,000 medical relief, so it can now use the whole of it. (Act 874, cl. 6(a)(iii))
RM1,000.00 — for vaccination, unchanged in amount — but the vaccine must now be one registered with the National Pharmaceutical Regulatory Agency. (Act 874, cl. 6(a)(i)–(ii))
RM3,000.00 — for childcare, unchanged in amount — but it now also covers a care centre registered under the Care Centres Act 1993 for a child aged twelve and below, not only a taska or tadika for a child aged six and below. (Act 874, cl. 6(a)(iv))
RM1,000.00 — NEW — entrance fees to a tourist attraction, or a cultural and arts programme, with a receipt. This one is for YA 2026 only. (Act 874, cl. 6(a)(v))
RM2,500.00 — for the green-household relief, unchanged in amount — but a food-waste grinder and closed-circuit television now qualify alongside EV charging and a food-waste compost machine. Each may be claimed once across its own window of years. (Act 874, cl. 6(a)(vi) and 6(b))
RM7,000.00 — for life insurance and EPF, unchanged in amount — but the life insurance part may now cover a policy on the life of your child. (Act 874, ss. 7–8)

The domestic tourism relief is the one to note: the Act gives it effect for the year of assessment 2026 alone, not “and subsequent years” as most of its amendments say. It is a Visit Malaysia 2026 measure, and it expires.

Why we waited, and what changed

This page used to say we would not print a YA 2026 figure until the official rules existed, because a Budget speech is an announcement of intent and the rule a taxpayer can actually claim is the gazetted one. That standard has not changed. It has been met: the gazetted rule now exists, so the figures above come from law rather than from press coverage.

What we still will not do is present these as LHDN's published table, because they are not. Each figure carries the clause of the Act it comes from, and where a figure is carried forward because the Act does not change it, it says that too.

What is still missing, and what to do

LHDN's own YA 2026 relief table is still unpublished — its relief page still tops out at YA 2025. So is the TP1 form for reducing your monthly deduction, and the Form BE 2026 notes, which arrive when the year is filed.
Keep your receipts as you go, and note the new ones: entrance fees to a tourist attraction or a cultural programme, and a care centre for a child up to twelve. An unclaimed relief is almost always a lost receipt rather than a rule nobody knew.
Check back here, or let Fiskal tell you — the guides, the calculators and the app all read the same figures, so they can never disagree.

Common questions about YA 2026 reliefs

What are the tax reliefs for YA 2026 in Malaysia?: They are set by the Finance Act 2025 [Act 874], gazetted 31 December 2025. It raises the learning-disability child relief to RM10,000, narrows vaccination relief to NPRA-registered vaccines, widens childcare to a care centre for a child up to twelve, adds a food-waste grinder and CCTV to the green-household relief, extends life insurance relief to a policy on a child's life, and creates a new RM1,000 relief for tourist attraction entrance fees and cultural programmes. Everything else carries forward from YA 2025.
LHDN's website does not show a YA 2026 table. Are these figures real?: Yes, and the two facts sit together. Reliefs are created by Parliament, in an Act; LHDN publishes its own table and forms afterwards, usually around the time the year can be filed. LHDN's relief page still tops out at YA 2025 and its YA 2026 forms are not out. The Act is law regardless, and that is what we read these figures from.
Which Year of Assessment should I use now?: YA 2025 if you are filing, because that is the year being filed in 2026. YA 2026 is the year you are currently spending in, so it is the one to keep receipts against — including for the new tourism relief, which exists for YA 2026 only.
Do the tax rates change for YA 2026?: No. The Finance Act 2025 does amend Schedule 1 of the Income Tax Act, which is the rate table — but it inserts a new part covering a 2% charge on profits distributed by a limited liability partnership to an individual partner above RM100,000. It does not touch the individual rate bands, which are unchanged.