Tax reliefs · YA2026
Individual & dependent relatives tax relief — YA2026
Individual and dependent relatives
Short answer: You can claim up to RM9,000 for Individual & dependent relatives in Year of Assessment 2026 without a purchase receipt. The cap is the same as in YA2025.
- YA2026 cap
- RM9,000
- Receipt needed
- No purchase receipt needed
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
Individu dan saudara tanggungan
Official source: belanjawan.mof.gov.my
Who claims it in a family
It depends on your own or your spouse's status (for example disability, or a spouse without income) — not on purchase receipts.
Proof checklist
- No purchase receipt is needed — keep documents that prove eligibility.
- 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.
Individual & dependent relatives cap by year of assessment
| Year of assessment | Cap | Change |
|---|---|---|
| YA2026 (Budget) | RM9,000 | No change |
| YA2025 | RM9,000 | No change |
| YA2024 | RM9,000 | No change |
| YA2023 | RM9,000 | No change |
| YA2022 | RM9,000 | — |
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.
What changed for YA2026
- No change in the cap or conditions from YA2025.
How to claim it with ListBelanja
- Mark this relief in the Tax tab if it applies to you.
- ListBelanja adds it to your tax calculation within the RM9,000 cap.
- At e-Filing time the value is ready in the right box with a Copy button.
Frequently asked questions
What is the Individual & dependent relatives relief cap for YA2026?
The Individual & dependent relatives relief cap for YA2026 is RM9,000, 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.
Do I need to keep receipts for Individual & dependent relatives relief?
This relief doesn't depend on purchase receipts, but keep supporting documents (for example certificates, OKU cards or birth certificates) where relevant.
Did the Individual & dependent relatives cap change for YA2026?
The cap is the same as in YA2025.
Who can claim Individual & dependent relatives relief?
It depends on your own or your spouse's status (for example disability, or a spouse without income) — not on purchase receipts.
What proof should I keep for Individual & dependent relatives relief?
No purchase receipt is needed — keep documents that prove eligibility. Keep everything for 7 years — LHDN may ask for it during a review.