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Filing Deadline: April 30, 2026 (Form BE) • June 30, 2026 (Form B)
Don’t miss reliefs worth thousands of ringgit. Review this checklist before submitting.
Important: Tax relief reduces your
chargeable income, not your tax bill directly. To estimate your actual tax savings, use the
Income Tax Calculator. Reliefs are proportional to your tax bracket — higher income = higher savings from the same relief.
Frequently Asked Questions
Can both spouses claim child relief for the same child?
Yes, but the combined claim cannot exceed the maximum (e.g., RM2,000 for a child under 18). Typically split 50/50 or all claimed by one spouse — whichever lowers your combined tax. The system allows you to choose the split ratio when filing.
What receipts do I need for lifestyle relief?
Keep all receipts — for books, electronics, sports equipment, gym memberships, and internet bills. LHDN may audit claims. Digital receipts (PDFs, email confirmations) are acceptable. Store for 7 years.
Can I claim EPF if I’m self-employed?
Yes — through the voluntary i-Saraan scheme. Contributions you make voluntarily to EPF under i-Saraan count toward the RM4,000 EPF relief. Check your EPF i-Akaun for the annual statement to get your exact contribution amount.
Is the SSPN relief RM8,000 per child or total?
The RM8,000 SSPN relief is the total combined limit across all your children’s SSPN accounts. It is not per child. Net deposits (deposits minus withdrawals) across all accounts for the year.
Can I claim for a parent who lives in another state?
Yes. Parents’ medical expenses relief does not require the parent to live with you. Keep all receipts for their medical treatment, hospitalisation, and care costs. The relief is for supporting your parents’ medical needs regardless of location.
Does the RM10,000 medical relief cover dental?
Non-cosmetic dental treatment is covered under the RM10,000 medical relief. Cosmetic dental work (teeth whitening, veneers for aesthetic reasons) is NOT claimable. Orthodontic treatment is generally claimable as a medical expense.
Where do I enter reliefs in the e-Filing form?
In Form BE/B on the MyTax portal, navigate to Part F (Tax Reliefs). Each relief has its own field. The form auto-calculates chargeable income as you enter amounts. Make sure to click “Save” after each section before navigating away.
Disclaimer: This checklist is for general reference only and reflects YA2025 relief limits based on publicly available LHDN guidelines as of March 2026. Relief amounts and eligibility conditions may change. Always verify with the official LHDN portal at
hasil.gov.my or consult a licensed tax agent for your specific situation.