Tax reliefs · YA2026
First home loan interest tax relief — YA2026
Payment of housing loan interest for first home ownership
Short answer: You can claim up to RM7,000 for First home loan interest in Year of Assessment 2026, with receipts as proof. The cap is the same as in YA2025.
- YA2026 cap
- RM7,000RM5,000 if the house price exceeds RM500,000
- Receipt needed
- Keep receipts as proof
The cap is RM7,000 when the house price is up to RM500,000; RM5,000 when it exceeds RM500,000 (up to RM750,000).
The YA2026 relief table on this page is based on the Budget 2026 tax measures published by the Ministry of Finance, combined with LHDN's latest official table — LHDN has not published the official YA2026 table yet. This page updates itself as soon as it is published. Budget document (belanjawan.mof.gov.my)
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Updated
Checked against official LHDN sources: relief table · rates, deadlines & rules . Checked automatically every day; a change is accepted only after two identical readings. Year of assessment: YA2026.
Who qualifies & what counts
Payment of housing loan interest for first residential home ownership (Sale and purchase agreement from 1 January 2025 to 31 December 2027) Relief Limit: 1. Residential home price up to RM500,000 or ii. Residential home price exceeding RM500,000 up to RM750,000
Official source: belanjawan.mof.gov.my
Who claims it in a family
The taxpayer who paid the expense claims it on their own return — for the people named in the official conditions (for example yourself, your spouse, children or parents).
In ListBelanja, a receipt like this can be assigned to whichever spouse actually paid — the household optimiser suggests the split that saves the most.
Proof checklist
- The original receipt, invoice or e-receipt for every payment — dated in 2026 and showing the seller, what was bought and the amount.
- The annual housing loan interest statement and the house sale and purchase agreement (SPA).
- Keep everything for 7 years — LHDN may ask for it during a review.
- ListBelanja keeps the receipt image with the claim and builds a one-year audit pack when you need it.
First home loan interest cap by year of assessment
| Year of assessment | Cap | Change |
|---|---|---|
| YA2026 (Budget) | RM7,000 | No change |
| YA2025 | RM7,000 | New |
Source: LHDN's official relief table for each year of assessment; the YA2026 (Budget) row comes from the Ministry of Finance's Budget tax measures until LHDN publishes its official table. Synced daily by ListBelanja.
How much tax does First home loan interest relief save?
Annual tax for a single employee at a few monthly salaries, without and with the full RM7,000 claim for this relief (YA2026):
| Monthly salary | Tax without | Tax with | You save |
|---|---|---|---|
| RM4,000 | RM200 | RM0 | RM200 |
| RM6,000 | RM2,490 | RM1,720 | RM770 |
| RM10,000 | RM11,150 | RM9,400 | RM1,750 |
| RM20,000 | RM41,150 | RM39,400 | RM1,750 |
Estimate calculated by ListBelanja's tax engine from LHDN's latest published tax-rate table and the YA2026 relief caps: single, statutory employee EPF, automatic self relief, no other reliefs. Your actual tax depends on your own income and reliefs.
What changed for YA2026
- No change in the cap or conditions from YA2025.
How to claim it with ListBelanja
- Scan the receipt as soon as you buy — or forward the e-receipt to your receipt address.
- AI matches eligible items to First home loan interest relief and adds them up.
- The RM7,000 cap is applied automatically, and the remaining cap is shown so you know how much more you can claim.
- At e-Filing time the total is ready in the right box with a Copy button.
Frequently asked questions
What is the First home loan interest relief cap for YA2026?
The First home loan interest relief cap for YA2026 is RM7,000, according to the Budget 2026 tax measures (Ministry of Finance). LHDN has not published the official YA2026 table yet; this page updates itself when it does. The cap is RM7,000 when the house price is up to RM500,000; RM5,000 when it exceeds RM500,000 (up to RM750,000).
Do I need to keep receipts for First home loan interest relief?
Yes. Keep the receipt or invoice as proof for 7 years — LHDN may ask for it during a review.
Did the First home loan interest cap change for YA2026?
The cap is the same as in YA2025.
Who can claim First home loan interest relief?
The taxpayer who paid the expense claims it on their own return — for the people named in the official conditions (for example yourself, your spouse, children or parents).
What proof should I keep for First home loan interest relief?
The original receipt, invoice or e-receipt for every payment — dated in 2026 and showing the seller, what was bought and the amount. The annual housing loan interest statement and the house sale and purchase agreement (SPA). Keep everything for 7 years — LHDN may ask for it during a review.