Tax relief 2027: what's new, and which receipts to keep
Budget 2027 was tabled on 9 October 2026. Spending from 1 January 2027 counts for YA2027 — so start keeping these receipts now. Filing in 2027 for your 2026 income? That is YA2026: these new limits do not apply to it yet.
These are proposals. They become law only when the Finance Bill passes. We will check this page against the final Act and update it.
Budget 2027 in 20 seconds
Budget 2027
For most taxpayers, income tax goes down from YA2027.
Personal relief
RM9,000 RM12,000
Tax rate, RM70,001–100,000
19% 18%
New band, RM100,001–150,000
25% 24%
New things you can claim NEW
Postnatal careChildren's tuitionAI appsPet adoptionSports shoes
Tax on RM80,000 a year (no other reliefs)
RM3,890 RM3,480
You save RM410
These are proposals. They become law only when the Finance Bill passes. We will check this page against the final Act and update it.
The reliefs that changed, and what to keep
LHDN can ask for your receipts for 7 years after the end of the year you file. A phone photo in one folder per year is enough to start.
RAISEDIndividual and dependent relatives Limit: RM9,000 RM12,000
Given automatically to every resident taxpayer.
Keep: Nothing to keep.
WIDERHealth wellbeing (self, spouse, child) Limit: RM10,000
Serious diseases, fertility treatment, vaccination (up to 1,000), dental (up to 1,000), full check-up / screening / mental health / self-test devices (up to 1,000), learning-disability support for a child.
NEWNew in YA2027
- Postnatal care by a care centre or qualified person — up to 3,000
- Breastfeeding equipment for a child aged 2 and below, now paid by you or your spouse — up to 1,000
Keep: Official receipts. Serious disease and fertility: also a certification from a doctor registered with the MMC. Dental: certification from a dentist registered with the MDC.
WIDERParents and grandparents Limit: RM8,000
Medical and dental treatment, full check-up and vaccination (up to 1,000), care at home, day-care or residential care centres.
NEWNew in YA2027
- All care expenses count, not only health care
Keep: Medical and dental: receipts plus a certification from a doctor registered with the MMC (dental: a dentist registered with the MDC) that the treatment is needed. Care: receipts plus the carer's written statement or a copy of the carer's work permit (the carer cannot be you, your spouse or child). From YA2027 care no longer needs a doctor's letter.
WIDEREducation fees and skills training Limit: RM7,000
Your own certificate, diploma, degree, master's or doctorate in any field at a recognised Malaysian institution or professional body.
NEWNew in YA2027
- TVET upskilling courses for you or your spouse — up to 3,000 (was 2,000, self only)
- Non-work classes for you or your spouse, or STEM, arts, language and religious classes or tuition for your children — up to 2,000
Keep: Receipts from the institution or course provider.
WIDERLifestyle Limit: RM2,500
Books and newspapers, a computer, smartphone or tablet (not for business), internet bill in your own name. Course fees moved to the education relief above.
NEWNew in YA2027
- AI software and app subscriptions for you, your spouse or child
- Adopting a pet from a registered shelter, plus vaccination and neutering at a registered vet
Keep: Receipts or invoices; the internet bill must be in your name.
WIDERSports Limit: RM1,000
Sports equipment, facility rental or entry, competition fees, gym or sports training, for you, your spouse, child or parents.
NEWNew in YA2027
- Sports shoes — up to 300
Keep: Receipts.
WIDERPERKESO (SOCSO / EIS) Limit: RM350
Your SOCSO and EIS contributions as an employee.
NEWNew in YA2027
- Mandatory LINDUNG KENDIRI contributions count (passenger transport, goods or food delivery, hawkers)
- Extra 150 for voluntary LINDUNG 24 and other voluntary LINDUNG KENDIRI contributions
Keep: Payslips or your EA form; self-employed: your PERKESO contribution records.
EXTENDEDTourist attractions and cultural shows Limit: RM1,000
Entrance fees to museums, zoos, theme parks, national and marine parks, geoparks, and cultural and arts programmes — extended for YA2027.
Keep: Ticket receipts.
Child care and kindergarten fees Limit: RM3,000
Registered child care centre or kindergarten (child 6 and below), or registered care centre (child 12 and below). Unchanged.
Keep: Your child's MyKid or birth certificate, and the monthly fee receipts.
Every other relief (EPF and life insurance, education and medical insurance, PRS, SSPN, spouse, children, disability, EV charging, first home loan interest) is unchanged for YA2027.
New tax rates for YA2027
| Chargeable income (RM) | YA2026 (%) | YA2027 (%) |
|---|---|---|
| 0 – 5,000 | 0 | 0 |
| 5,001 – 20,000 | 1 | 1 |
| 20,001 – 35,000 | 3 | 3 |
| 35,001 – 50,000 | 6 | 6 |
| 50,001 – 70,000 | 11 | 11 |
| 70,001 – 100,000 | 19 | 18 |
| 100,001 – 150,000 | 25 | 24 |
| 150,001 – 400,000 | 25 | 25 |
| 400,001 – 600,000 | 26 | 26 |
| 600,001 – 1,000,000 | 28 | 28 |
| Above RM1,000,000 | 28 | 30 |
How much will you save?
Put your income and spending into the calculator and see YA2025, YA2026 and YA2027 side by side.
Sources
Not tax advice. MyBizCalendar is a reminder tool, not a tax agent: we explain the published rules and never handle anyone's filing. Check the official source before you rely on a date. Checked against the official sources on 10 October 2026.