Malaysian tax law allows individual taxpayers to claim numerous personal reliefs that can significantly reduce taxable income. A well-optimised tax return can have RM40,000โ60,000 in total deductions for a family of four โ potentially saving RM8,000โ15,000 in taxes. Here is the complete list.
All Personal Tax Reliefs Malaysia 2026
| Relief Category | Max Amount | Conditions |
|---|---|---|
| Individual Relief | RM9,000 | Automatic โ no documentation needed |
| EPF / Life Insurance | RM4,000 | Combined EPF + life insurance |
| Medical Insurance | RM3,000 | Self, spouse, children |
| PRS / SSPN | RM3,000 | PRS contributions or SSPN education savings |
| Spouse Relief | RM4,000 | Non-working or disabled spouse |
| Child Relief (under 18) | RM2,000/child | Unmarried children |
| Child (higher ed) | RM8,000/child | Tertiary education, locally or abroad |
| Lifestyle (electronics, reading) | RM2,500 | Computers, books, internet, sports |
| Medical/Dental | RM1,000 | Self, spouse, parents |
| Serious Disease Treatment | RM10,000 | Cancer, dialysis, etc. |
| SSPN (Education Savings) | RM8,000 | Children's SSPN deposits |
| Parental Care | RM5,000 | Medical expenses for parents |
| EV Charging Equipment | RM2,500 | EV charging installation (new relief) |
Claiming Lifestyle Relief Correctly
The RM2,500 lifestyle relief covers: personal computers, smartphones, tablets (limit RM2,500), broadband internet subscriptions, books, magazines, gym memberships, and sports equipment. Keep receipts. The additional RM2,500 sub-limit for sports equipment was introduced to encourage active lifestyles.
SSPN: The Most Overlooked Relief
SSPN (Skim Simpanan Pendidikan Nasional) deposits get RM8,000 tax relief AND earn 3%+ government-guaranteed dividends. On RM8,000 deposit: save RM1,520 in tax (at 19% rate) + earn RM240 in dividends = RM1,760 first-year return on RM8,000 invested. This is a 22% first-year return.
Calculate your optimised tax bill with our ๐งพ Income Tax Calculator.
Our editorial team specialises in Malaysian personal finance โ covering loans, taxation, insurance, EPF, and Islamic finance. Every article is fact-checked against Bank Negara Malaysia (BNM), LHDN, and major Malaysian bank publications. We reference our calculators (which use industry-standard formulas) to ensure consistency between our written content and tools. Learn more about our methodology โ