Tax reliefs · YA2026
Disabled spouse tax relief — YA2026
Disabled husband / wife
Short answer: You can claim up to RM6,000 for Disabled spouse in Year of Assessment 2026 without a purchase receipt. The cap is the same as in YA2025.
- YA2026 cap
- RM6,000
- 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
Disabled husband / wife
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.
- Your spouse's OKU card (JKM) and your marriage certificate.
- 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.
Disabled spouse cap by year of assessment
| Year of assessment | Cap | Change |
|---|---|---|
| YA2026 (Budget) | RM6,000 | No change |
| YA2025 | RM6,000 | Up RM1,000 |
| YA2024 | RM5,000 | No change |
| YA2023 | RM5,000 | No change |
| YA2022 | RM5,000 | — |
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 RM6,000 cap.
- At e-Filing time the value is ready in the right box with a Copy button.
Frequently asked questions
What is the Disabled spouse relief cap for YA2026?
The Disabled spouse relief cap for YA2026 is RM6,000, 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 Disabled spouse 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 Disabled spouse cap change for YA2026?
The cap is the same as in YA2025.
Who can claim Disabled spouse 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 Disabled spouse relief?
No purchase receipt is needed — keep documents that prove eligibility. Your spouse's OKU card (JKM) and your marriage certificate. Keep everything for 7 years — LHDN may ask for it during a review.