Quick answer: Every resident taxpayer gets RM9,000 in individual relief automatically. You can also claim up to RM8,000 for your parents’ medical, dental, special needs and carer costs. EPF contributions are claimable up to RM4,000, and life insurance or family takaful up to RM3,000, which makes RM7,000 combined. These are the limits on LHDN’s official relief list. Budget 2026 changed a few reliefs for YA 2026, and those are covered below.
YA 2025 vs YA 2026: Which Year Are You Claiming?
Tax reliefs follow the Year of Assessment (YA), not the year you file.
- YA 2025 covers income earned in 2025. It was filed in 2026.
- YA 2026 covers income earned in 2026. It will be filed in 2027.
For YA 2026, qualifying expenses must be paid by 31 December 2026, as CIMB’s YA 2026 guide notes. The limits in this guide are LHDN’s YA 2025 figures. Budget 2026 changes for YA 2026 are listed further down.
Main Tax Relief at a Glance
| Relief | Limit |
| Individual and dependent relatives | RM9,000 (automatic) |
| Parents’ medical, dental, special needs and carer expenses | RM8,000 |
| EPF contributions | RM4,000 |
| Life insurance or family takaful | RM3,000 |
| Education and medical insurance | RM4,000 |
| PRS and deferred annuity | RM3,000 |
| Lifestyle (books, devices, internet, courses) | RM2,500 |
| SSPN net deposit | RM8,000 |
Source: LHDN individual tax relief list. Limits can change with each Budget, so check LHDN’s list for your Year of Assessment before you file.
1. EPF and Life Insurance Relief
This relief has two parts with separate limits.
- EPF contributions: up to RM4,000. Both compulsory and voluntary contributions count.
- Life insurance premiums or family takaful or additional contributions to EPF: up to RM3,000.
Together, that is up to RM7,000. KWSP’s tax filing guide confirms the RM7,000 combined figure.
Insurers usually send an annual statement. You can use it as proof of premiums paid.
PRS contributions are not part of this RM7,000. They have their own relief, covered below.
2. PRS Relief
Contributions to a Private Retirement Scheme (PRS) qualify for a separate relief of up to RM3,000. The Private Pension Administrator says this relief has been extended to YA 2030.
PRS funds are offered by several SC-approved providers and platforms, including Versa Retirement. You can read how the relief applies to contributions in Versa’s PRS tax relief guide.
3. Medical, Dental, Special Needs and Carer Expenses for Parents
You can claim up to RM8,000 for expenses on your parents or grandparents. This one limit covers four types of cost:
- Medical treatment
- Dental treatment
- Special needs care
- Carer expenses
A medical practitioner must certify the medical condition. A full medical check-up for your parents is also claimable. It has its own sub-limit of RM1,000, and that amount sits inside the RM8,000.
The RM8,000 is a cap, not an open-ended relief. Medical bills, special needs care and carer fees all count toward the same total.
3a. Special Needs Care
Therapy, treatment and rehabilitation for a parent with a certified condition fall under the RM8,000 limit. Supporting equipment for a disabled person, such as a wheelchair, has its own separate relief of up to RM6,000. Check LHDN’s list to see who that relief covers.
3b. Carer Expenses
Fees for a carer, a nursing home or a day care centre can be claimed within the same RM8,000. Keep the invoices and proof of payment.
What’s New for YA 2026 (Budget 2026 Changes)
Budget 2026 did not change personal income tax rates. It did expand several reliefs from YA 2026:
- Learning disability treatment for children: the limit rises from RM6,000 to RM10,000.
- Childcare relief: now covers children up to age 12, and includes registered day care and after-school transit centres.
- Vaccination: the relief now covers all vaccines approved by the authorities, not only selected ones.
- Domestic tourism: a new relief of up to RM1,000 for entrance fees to tourist attractions and cultural performances. It applies to YA 2026 only.
These points are summarised in CIMB’s YA 2026 guide. Confirm the final limits on LHDN’s YA 2026 relief list.
Records to Keep for Your Tax Relief Claims
LHDN can ask you to show proof of any relief you claim. Keep these on file:
- EPF: your annual EPF statement from i-Akaun
- Insurance or takaful: the yearly premium statement from your provider
- Parents’ medical costs: original receipts and the medical practitioner’s certification
- Carer or nursing home fees: invoices and proof of payment
- PRS: your annual contribution statement
Keep your records for seven years. Sort them by relief category as you go, so they are easy to find when you file.
FAQ
What is the difference between YA 2025 and YA 2026?
YA 2025 covers income earned in 2025, which was filed in 2026. YA 2026 covers income earned in 2026, which will be filed in 2027.
Is there a limit on medical expenses for parents?
Yes. The limit is RM8,000. It covers medical, dental, special needs and carer expenses for parents and grandparents. A full medical check-up has a RM1,000 sub-limit within it.
Is PRS included in the RM7,000 EPF and insurance limit?
No. PRS and deferred annuity contributions have a separate relief of up to RM3,000.
Do I need receipts for the RM9,000 individual relief?
No. Resident individuals receive the RM9,000 relief automatically.
What changed in tax relief for YA 2026?
Budget 2026 raised the learning disability treatment relief to RM10,000, widened childcare relief to children up to 12, expanded vaccination relief, and added a RM1,000 domestic tourism relief for YA 2026.
This article is for general information only. It is not tax, financial or investment advice. Relief limits and conditions can change, so check the Inland Revenue Board of Malaysia (LHDN) website or a licensed tax professional for your own situation.