Tax season always hits at the same time your budget feels tight, especially if you are running small business malaysia operations, juggling side income, or trying to keep cash flow steady while still pushing business growth. When you file your income tax return in 2026, these reliefs can lower your chargeable income for the year, which can reduce the tax you pay. The key is knowing what counts, what does not, and what proof to keep.
What Year Is This For | Filing in 2026
When you submit your return in 2026, it is for the Year of Assessment 2025. e-Filing for the 2025 forms opens from 1 March 2026 via MyTax.
Also, you generally do not upload receipts with your return, but you must keep records and supporting documents for seven years in case of an audit.
Documents to Prepare Before You Start
Save yourself the last-minute panic by preparing these first:
- EA/EC form (salary and benefits)
- EPF statement, insurance and takaful statements
- Receipts for medical, education, lifestyle, and family-related claims
- SSPN statement (net deposit)
- Any relevant letters or certification where required (example: medical condition certification for parents’ medical claims)
If you run a business or freelance, keep your sales records and expense documents organised too. It makes filing easier and protects you if you are selected for review.
10 Tax Reliefs to Check in 2026
Below are 10 practical reliefs most Malaysians should review. The limits and categories are based on HASiL’s relief list for Year of Assessment 2025.
1. Individual Relief
This is the “starting block” for your total reliefs, so it affects your final chargeable income even though it feels routine. It is usually straightforward for resident individuals, but mistakes happen when personal details are outdated.
Relief limit: RM9,000
Good habit: Double check your personal details are correct in MyTax, especially if you updated marital status or dependents recently.
2. Family Relief (Spouse and Children)
The safest move is to match each child to the exact category in the official list before keying it in, because different situations have different rules.
Spouse relief limit: RM4,000 (including alimony payments to a former wife under the listed conditions).
Child Reliefs (Common Examples):
- RM2,000 per child (unmarried, under 18)
- RM2,000 per child (unmarried, 18 and above, in full-time study or training)
- RM8,000 per child (unmarried, 18 and above, in higher education such as diploma or degree and above)
- Additional categories apply for disabled children and education status, so the safest move is to match your child’s situation to the exact category before you key it in.
Proof to keep: birth certificate, marriage certificate, study confirmation letter, and any supporting documents if applicable.
3. EPF and Life Insurance or Takaful
This is important for individuals who are self-employed or have mixed income because you need to rely on your annual statements to key in the right amounts. Keep your EPF statement and your insurance or takaful annual statement separate, and claim within the correct split.
Relief limit: RM7,000 (restricted)
It is split into:
- EPF contributions up to RM4,000
- Life insurance premium or family takaful contributions up to RM3,000
Common mistake: Mixing this up with PRS or counting the same premium under multiple sections. Keep your annual statements clean and separate.
4. Education Fees (Self)
This covers recognised education and upskilling categories which is useful if you invest in skills that support career progression or better business execution. The cleanest way to claim is to keep official receipts and payment proof, plus course details that show what the programme is, especially for short courses. If a course looks “general” on the receipt, add supporting documents like the invoice description or course outline so it is clear what you paid for.
Relief limit: RM7,000 (restricted)
What to prepare:
- Official receipts or payment proof
- Course details that show what the programme is (especially for short courses)
If you are the kind of entrepreneur malaysia readers who invests in skills every year, this is one of the most useful reliefs to track properly
5. Medical Expenses (Self, Spouse, Child)
This relief covers eligible medical expenses including categories like serious diseases and fertility treatment, with specific sub-limits for items such as vaccination and dental under the official list. Keep itemised receipts, and if your claim requires medical practitioner certification, store the letter together with the receipt set so it is audit-ready.
Relief limit: RM10,000 (restricted)
To claim cleanly:
- Keep itemised receipts
- If the claim requires medical practitioner certification, keep that together with the receipts
- Do not mix personal wellness spending with medical treatment claims
6. Parents and Grandparents Medical Support
This relief covers eligible medical treatment, dental treatment, special needs, and career expenses for parents, plus complete medical examination within the stated sub-limit. What makes or breaks the claim is documentation: certification where required, and receipts that clearly show the parent’s name, clinic, and service.
Relief limit: RM8,000 (restricted)
What makes or breaks this claim:
- Medical condition certification where required
- Receipts that clearly show the parent’s name, clinic, and service
- Avoid claiming general supplements or non-medical items under this category
This relief is especially relevant for families balancing work, caregiving, and household finances, which is a reality many in the wider entrepreneur community talk about openly now.
7. Lifestyle Relief
Lifestyle relief typically includes items like books and publications, personal devices, internet subscription, and certain course fees, based on the official category rules for the year.
Relief limit: RM2,500 (restricted)
Best practice: Create one folder and drop receipts monthly, instead of trying to reconstruct everything in April.
If you run a website for business owners, it is worth also keeping your personal lifestyle receipts separate from business expense receipts so your filing stays clean.
8. SSPN Net Deposit
SSPN relief is up to RM8,000, and it is based on net deposit, meaning deposits minus withdrawals for the year, not the total you put in. This is why two people who deposited the same amount can have different claimable figures if one withdrew during the year.
Relief limit: RM8,000 (restricted)
This is based on net deposit, not total deposits. If you topped up and withdrew within the year, your net figure matters.
What to keep: official SSPN statement showing the net deposit figure for the relevant year.
9. PRS and Deferred Annuity
This relief is capped at RM3,000 and is often skipped because it feels optional, but it is one of the simplest to document if you plan long-term. Keep your PRS or deferred annuity annual statement and ensure the contribution amount is entered under the correct section.
Relief limit: RM3,000 (restricted)
10. First Home Loan Interest (for Eligible Purchases)
This relief is meant to ease the early financial load of buying your first home by allowing eligible borrowers to claim part of the interest paid on their housing loan. It mainly benefits new homeowners who are still stabilising monthly commitments, especially in the first few years of ownership.
Relief limit depends on residential house price:
- Up to RM7,000 (house price up to RM500,000)
- Up to RM5,000 (house price exceeding RM500,000 up to RM750,000)
It applies where the sale and purchase agreement is from 1 January 2025 to 31 December 2027.
What to keep: loan statements showing interest paid, plus your sale and purchase agreement details.
Common Mistakes That Cost People Money
These are the patterns that usually cause trouble later:
- Claiming under the wrong category because the wording looks similar
- Missing sub-limits (example: parts of medical have their own caps)
- Not keeping proof for seven years, even though you did not need to upload it during submission
- Mixing personal claims with business expenses if you run a side business
Frequently Asked Questions
1. Do I need to submit receipts during e-Filing?
No, but you must keep them for seven years.
2. When does e-Filing start for filing in 2026?
From 1 March 2026 for Year of Assessment 2025 forms.
3. Where do I check the official relief limits?
Use HASiL’s Tax Reliefs list for the relevant Year of Assessment and match your receipts to the exact category.
4. If I forgot to claim a relief, can I fix it later?
Yes. You can submit an amendment within the allowed period through MyTax and keep the same supporting documents in case of review.
5. What happens if I can’t find a receipt for a claim?
It is safer not to claim it. If you are selected for an audit, you may be asked to prove the expense, so missing proof can lead to the claim being disallowed.
Conclusion
If you want the simplest rule that works every year, claim what you are genuinely eligible for, keep the proof properly, and treat your reliefs like a yearly habit, not a one-week scramble. For small business and SME in Malaysia, clean records help you file faster and avoid mistakes. If you are building momentum as an entrepreneur in Malaysia, reliefs are a legal way to reduce chargeable income when you claim correctly. Save receipts monthly, and filing becomes quick, calm, and predictable.
