What Changed in LHDN's 2026 Tax Reliefs: Read the Latest Ruling Update

LHDN has published Public Ruling No. 5/2026, dated 4 November 2026. It replaces Public Ruling No. 7/2025 dated 5 December 2025, and covers personal tax reliefs for your spending from January to December 2026.

So, what has changed compared with last year's ruling?

First, a new relief of up to RM1,000 for entrance fees to museums, theme parks, national parks, marine parks, wildlife parks, zoos and geoparks in Malaysia, plus cultural and arts programmes.

Second, before, the RM2,500 relief covered only EV charging and food waste composting machines. Now, buying and installing CCTV or a food waste grinder for your home also counts.

Third, childcare relief used to cover only registered child care centres and kindergartens, for children aged 6 and below. Now, day care centres and transit centres registered with the Social Welfare Department also qualify, for children aged 12 and below. The limit stays at RM3,000.

Fourth, for children with learning disabilities, the amount for diagnosis, early intervention and rehabilitation goes up from RM6,000 to RM10,000.

Fifth, life insurance or family Takaful for your children can now be included in the life insurance relief.

What should you note before claiming?

The RM2,500 limit is shared. EV charging, composting machine, CCTV and grinder together cannot go above RM2,500, and CCTV or a grinder can only be claimed once every 2 years. It must be for household use, not business.

Keep receipts in your own name. For childcare, keep the child's MyKid or birth certificate and the monthly fee receipts. If husband and wife are assessed separately, only the parent who paid can claim it.

For vaccination claims, from 2026 only vaccines registered and approved by the National Pharmaceutical Regulatory Agency (NPRA) count.

From a business perspective, it may help to share these changes with your staff before the year ends.

If you need help with tax planning or payroll related tax matters, our Taxation Services and Payroll & Compliance teams can assist. Feel free to WhatsApp us at 010-246 2151.