Tax Reliefs 2026 : 6 New Reliefs for Tax Year Assessment (YES 2026)

Planning your taxes for Year of Assessment (YA) 2026? There are several changes and expanded tax reliefs that could help eligible Malaysians reduce their chargeable income. From selected vaccinations and childcare expenses to children’s insurance, home safety equipment and domestic tourism, here are SIX YA 2026 tax relief updates worth knowing about.

1. Selected vaccinations can be claimed

Good news for those who have paid for eligible vaccinations.

Vaccination expenses for yourself, your spouse or your children can be claimed under medical-related tax relief, subject to the applicable limit.

Eligible vaccines include:

• Pneumococcal
• HPV
• Influenza
• Rotavirus
• Varicella
• Meningococcal
• Tdap
• COVID-19

The vaccination claim is subject to a maximum of RM1,000 within the applicable medical relief limit. 

2. Childcare expenses: TASKA and TADIKA

Parents may also claim childcare expenses for children aged six and below. The relief covers fees paid to registered:

• TASKA
• TADIKA / kindergarten

The maximum childcare relief is RM3,000 and can be claimed by either the husband or wife, subject to the applicable conditions. 

3. More support for children with learning disabilities

Parents of children aged 18 and below may be able to claim eligible expenses relating to the diagnosis, early intervention or rehabilitation of learning disabilities. The scope includes conditions such as:

• Autism
• ADHD
• Specific learning disabilities
• Other qualifying developmental or learning conditions

For YA 2026, the maximum relief for qualifying expenses has been increased to RM10,000, with the relevant learning-disability expenses subject to their applicable sub-limit. 

4. Children's life insurance and takaful

Another important YA 2026 change concerns insurance and takaful protection for children. The scope of the life insurance/takaful relief has been expanded to cover eligible children, subject to conditions such as age, marital status and education status.

This means parents may want to keep their insurance or takaful documents and receipts if they intend to make a qualifying claim. 

5. CCTV, food waste grinders and EV chargers

Your home-related spending could also qualify under the environmental sustainability and home safety relief.

The RM2,500 relief category covers eligible expenses involving:

• EV charging facilities
• Household food waste composting machines
• Household food waste grinders
• CCTV for home use

The expansion to include food waste grinders and CCTV applies from YA 2026, subject to the relevant conditions. 

6. Domestic tourism gets a new focus

Planning to explore Malaysia? Certain admission fees for domestic tourist attractions and cultural programmes can qualify for tax relief of up to RM1,000.

Eligible attractions include:

• Museums
• Theme parks
• National parks
• Marine parks
• Wildlife parks
• Zoos
• Geoparks
• Cultural and arts programmes

 

 

 

 

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Importantly, this YA 2026 relief focuses on qualifying admission fees rather than general holiday spending.  If you paid for any of these qualifying expenses during 2026, keep your receipts, invoices and relevant supporting documents safely.

Tax relief is not an automatic cash payout; it reduces your chargeable income when you meet the relevant requirements. For the latest official requirements and detailed conditions, taxpayers should refer to the Inland Revenue Board of Malaysia (HASiL). 

Source : Hasil  , jomeinvoice