Once 1 March 2026 arrives, tax season officially begins again in Malaysia. This is when you can start submitting your income tax return and claiming the reliefs you qualify for. If you have been keeping receipts and statements throughout the year, this part becomes much easier. If you have not, it is still manageable, but you will want to get organised quickly so you do not miss out on legitimate claims.
In the next section, I will include a Tax Relief Summary Table for quick reference. After that, I will go through each item one by one in plain language, explain what it covers, and point out the limits and common things people misunderstand. Tax relief works by reducing your chargeable income. You are not getting "free money", but you are lowering the portion of your income that is taxed. The impact can still be significant, especially when multiple relief categories apply to you.
| Category | Relief / Exemption Item | Limit (RM) | Notes |
| Parents medical | Treatment, dental, special needs, caregiver for parents | 8,000 | Combined cap |
| Parents medical | Full medical check-up incl. vaccination (parents) | 1,000 | Part of the RM8,000 cap |
| Disabled support | Basic supporting equipment (self/spouse/child/parents) | 6,000 | For disabled person's use |
| Disabled person | Disabled individual relief | 7,000 | Separate fixed relief |
| Education (self) | Non-degree/PhD (law, accounting, Islamic finance, technical, vocational, industrial, scientific, tech) | 7,000 | Education fees (self) |
| Education (self) | Degree/PhD (any field) | 7,000 | Education fees (self) |
| Education (self) | Skill upgrade / self-improvement courses (recognized body) | 2,000 | Within the RM7,000 education cap |
| Medical (self/spouse/child) | Serious diseases | 10,000 | Combined cap |
| Medical (self/spouse/child) | Fertility treatment | 10,000 | Within the RM10,000 cap |
| Medical (self/spouse/child) | Vaccination | 1,000 | Within the RM10,000 cap |
| Medical (self/spouse/child) | Dental exam and treatment | 1,000 | Within the RM10,000 cap |
| Medical (additional) | Medical check-up / disease screening test | 1,000 | Separate "additional" medical relief |
| Medical (additional) | Purchase of approved self-test medical devices | 1,000 | Within the same RM1,000 cap |
| Medical (additional) | Mental health exam / consultation | 1,000 | Within the same RM1,000 cap |
| Child (below 18) | Learning disability diagnosis assessment | 6,000 | Combined cap for this section |
| Child (below 18) | Early intervention / rehabilitation program | 6,000 | Within the RM6,000 cap |
| Lifestyle | Lifestyle (self/spouse/child) | 2,500 | General lifestyle relief |
| Lifestyle | Additional lifestyle relief | 1,000 | Separate additional lifestyle |
| Child (≤2 years) | Breastfeeding equipment (once every 2 years) | 1,000 | For own use for child ≤2 |
| Child (≤6 years) | Childcare fees (registered nursery/kindergarten) | 3,000 | Child ≤6 |
| Savings | SSPN net savings | 8,000 | "Net savings" concept |
| Spouse/family | Alimony to former wife | 4,000 | Relief for alimony payments |
| Spouse | Disabled spouse | 6,000 | Separate fixed relief |
| Insurance/retirement | Life insurance premium / EPF voluntary | 3,000 | As shown |
| Insurance/retirement | EPF (voluntary or mandatory) / approved scheme | 4,000 | As shown |
| Insurance/retirement | Private retirement scheme + deferred annuity | 3,000 | As shown |
| Insurance | Education and medical insurance | 4,000 | As shown |
| Social security | SOCSO (PERKESO) contribution | 350 | As shown |
| Green/energy | EV home charger install/rent/buy (incl. hire purchase) for personal use | 2,500 | Not for business use |
| Green/household | Food waste composting machine (household) | Not shown | |
| Housing | Interest on first residential home loan (one unit only) | Not shown | |
Quick Filing Checklist (Use This When You Gather Receipts)
A. Parents and family support
• Disabled basic equipment receipts (up to RM6,000)
• If applicable: disabled individual relief (RM7,000) and/or disabled spouse relief (RM6,000)
B. Education (self)
• If skill course: confirm it qualifies, track up to RM2,000 inside the RM7,000 cap
C. Medical (self/spouse/child)
• Vaccination receipts (RM1,000 within RM10,000)
• Dental receipts (RM1,000 within RM10,000)
• Separate bucket: health screening/self-test device/mental health consult (RM1,000 cap)
D. Children specific
• Child <18 with learning disability: diagnosis + intervention/rehab receipts (up to RM6,000)
E. Lifestyle and savings
• Additional lifestyle receipts (RM1,000)
• Breastfeeding equipment (child ≤2; note "once every 2 years") up to RM1,000
• SSPN statement for net savings (up to RM8,000)
F. Insurance and contributions
• EPF contribution proofs (RM4,000)
• PRS + deferred annuity statement (RM3,000)
• Education + medical insurance premiums (RM4,000)
• SOCSO contribution statement (RM350)
G. Other items shown but limit not visible in your image
• Food waste composting machine receipt
• Home loan interest statement for first home
Filing Starts 1 March 2026
From 1 March 2026, you can begin filing your income tax return for the assessment year. If you use e-Filing via LHDN's MyTax portal, the process is relatively straightforward. The earlier you file:
• The less stress near the deadline
• The more time you have to correct mistakes
Final Thoughts
Tax filing from 1 March 2026 does not need to be stressful if you treat it as a structured checklist rather than a last-minute scramble. The easiest approach is to group your receipts and statements into the same buckets as the relief categories, pay attention to combined caps and sub-limits, and keep your documentation clear.
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