Maximising your tax relief for 2026: Simple steps to prepare now
The year may be closing soon, but it is not too late to reduce your tax bill for next year. If you plan your purchases now, you can still claim them for tax relief when you file your taxes next year. This guide explains what you should buy before 31 December 2025, which items are tax claimable, and how to prepare your documents so your next tax filing is smoother and less stressful.
Why act now for next year’s tax season
Every year’s tax filing is based on the expenses you made in the previous calendar year. This means your 2026 tax filing will only accept tax-relief claims for purchases made from 1 January to 31 December 2025.
Tax reliefs apply mainly to resident individual taxpayers who files the BE form, which includes most Malaysians who earn an income and file personal tax. What you should do now:
- Make any necessary, tax-claimable purchases before 31 December
- Keep your receipts and digital records so you can submit them easily during filing
- Avoid panic buying by deciding early what you need
Acting early helps you claim what you are entitled to at the end of the year.
What items qualify for income tax relief in Malaysia?
Many everyday expenses you already plan to spend on, such as medical care, learning materials, childcare, orinsurance mayqualify for personal tax relief. These reliefs help reduce your chargeable income when doing your e-filing next year. Remember to keep all receipts and statements for up to seven years, in case they are required for verification during an audit.
1. Medical expenses for yourself, your spouse, children and parents
Medical expenses fall under several relief categories. These include:
- Medical check-ups up to RM1,000 (for yourself, spouse or children)
- Vaccinations up to RM1,000 (for yourself, spouse or children)
- Dental examination and treatment up to RM1,000 (for yourself, spouse or children)
- Medical expenses for parents up to RM8,000 (for approved medical conditions)
If you have upcoming routine check-ups, vaccinations or dental treatments for yourself or your family members, completing them before 31 December allows the expenses to be included in your next tax filing.
2. Lifestyle: Books, sporting equipment, devices and internet subscriptions
The lifestyle relief category covers many everyday learning and leisure needs, including:
- Books, magazines and printed materials up to RM2,500
- Sports equipment up to RM500 (non-motorised sports only)
- Computers, tablets, smartphones and related devices (combined with internet subscription fees) up to RM2,500
- Internet subscription fees (combined with device purchases) up to RM2,500
3. Child-related reliefs
Parents may claim reliefs on childcare and early education expenses, such as:
- Childcare fees at registered nurseries and kindergartens up to RM3,000
- Assessments and early intervention therapy for children with learning disabilities up to RM4,000
- Medical expenses for children with disabilities, combined under the RM8,000 medical category
4. Education fees for yourself
If you plan to take a course related to your current job, upskilling or reskilling, you may claim:
- Education fees up to RM2,000
5. Contributions and protection
These financial products qualify for personal tax relief:
- EPF contributions up to RM7,000 (combined with life insurance or takaful)
- Life insurance or takaful up to RM7,000 (combined with EPF contributions)
- Medical and critical illness insurance or takaful policies up to RM3,000
Stay organised for tax season
Most purchases today come with e-receipts or e-invoices, which makes tax preparation much easier. Instead of keeping physical slips, what matters is ensuring all your documents are stored safely and can be retrieved during filing.
Here are quick ways to stay organised before tax season:
- Save all your e-receipts and invoices in one digital folder on your phone or cloud storage
- Download annual statements for EPF, insurance or takaful, medical bills, education fees and internet bills
- For receipts inside your email or apps, screenshot them and label the files clearly
- If you still receive paper receipts, take a photo immediately so you do not risk losing them
- Keep documents for at least seven years, as required by LHDN
You do not need a complex filing system. A clear digital folder with labelled documents is enough to make your next tax filing faster and less stressful.
Preparing for tax relief does not have to be complicated. Start with the expenses you already plan to make, check which ones are claimable, and ensure you keep all receipts and digital records in order.
By acting before 31 December and keeping simple organisation habits, you can approach next year’s tax season with confidence and peace of mind.