Budget 2027: Don’t miss these tax reliefs when you file your taxes next year

The Malaysian government, under the 2027 Budget, has expanded the list of tax reliefs for taxpayers, introducing new relief categories such as artificial intelligence subscriptions and extending existing reliefs across education, health, and lifestyle expenses.

Notable changes include broadened provisions for education and skills training, postnatal care, and sports-related costs, while maintaining existing exemptions for domestic tourism and social security contributions.

Additionally, the budget proposes an expanded stamp duty exemption for first-time home buyers, extending benefits through 2030 to encourage home ownership among Malaysian citizens.

KUALA LUMPUR, Oct 19 — Before you file your next income tax return, remember to lookout for existing and new tax reliefs.

Under the recently announced Budget 2027, the list of tax reliefs has been expanded for taxpayers.

If you do not already know, taxpayers can even make claims for artificial intelligence (AI) subscriptions — a first for Malaysia’s individual tax reliefs — alongside existing reliefs for education, healthcare and social security contributions.

The list is quite extensive, so here is what you could claim, what is changing and the limits to keep in mind when filing your taxes.

Existing tax reliefs and what will change

Education and skills training

The existing education fee relief of up to RM7,000 will be expanded to cover qualifying formal education in any field.

Taxpayers can claim fees for their own certificate, diploma, bachelor’s degree, master’s degree or Doctor of Philosophy (PhD) studies at recognised local institutions or professional bodies, subject to the prescribed conditions.

This could cover recognised fields such as business, law, accounting, engineering, information technology, healthcare and the arts.

The proposed changes also cover:

Technical and vocational education and training (TVET) — Up to RM3,000 for qualifying courses undertaken by the taxpayer or spouse.

Other courses and classes — Up to RM2,000 for qualifying courses, training and self-enhancement classes unrelated to employment for the taxpayer or spouse.

Children’s tuition — Up to RM2,000 for qualifying courses, classes or tuition in science, technology, engineering and mathematics (STEM), arts, languages and religion.

The RM2,000 limit is shared between the latter two categories, not a separate allowance for each. Both sub-limits fall within the overall RM7,000 relief.

Previously, the RM7,000 education relief was restricted to specified fields, while qualifying up-skilling and self-enhancement courses were covered under separate provisions.

Budget 2027 will look at consolidating these into a broader education and skills training relief.

The existing lifestyle relief of up to RM2,500 covers reading materials, personal computers, smartphones, tablets and internet subscriptions.

AI subscriptions — AI software and app subscriptions for personal use by the taxpayer, spouse or child.

Pet adoption — Adoption costs for pets from registered animal shelters.

Veterinary services — Qualifying services for pet vaccinations, spaying and neutering.

All these expenses would fall within the existing RM2,500 limit, rather than qualify for separate allowances.

Medical and health expenses

The existing medical treatment relief will be reclassified as health and well-being relief, with the overall limit remaining at RM10,000.

Existing qualifying expenses include treatment for serious illnesses, fertility treatment, vaccinations, dental care, medical examinations and certain diagnostic tests.

The relief also covers assessment, early intervention and rehabilitation for children aged 18 and below with learning disabilities.

Postnatal care — Up to RM3,000 for qualifying services provided by a confinement centre or qualified individual.

Breastfeeding equipment — Up to RM1,000 for qualifying purchases for children aged two and below, paid for by the taxpayer or spouse.

Expenses are claimable within the overall RM10,000 limit.

Parents’ and grandparents’ care

Taxpayers can currently claim up to RM8,000 for expenses relating to their parents and grandparents, including specified medical treatment, dental care, full medical examinations, vaccinations and care services.

Budget 2027 will be extending the relief to all types of care at home, day-care centres and residential care facilities, rather than limiting it to specified medical-related expenses.

Under the proposal, taxpayers would need a written declaration from the carer, excluding the taxpayer, spouse or children, or a copy of the carer’s work permit.

The proposal also removes the requirement for a registered medical practitioner to verify the parents’ or grandparents’ medical condition.

Sports-related expenses

The existing sports relief of up to RM1,000 covers sports equipment, facility rental or entrance fees, registration fees for eligible competitions, gym memberships and sports training fees.

Budget 2027 has included sports shoes — capped at RM300 — within the overall RM1,000 limit.

The relief covers expenses for the taxpayer, spouse, child or parents, subject to the prescribed conditions.

The existing relief of up to RM1,000 for domestic tourism expenses applies to the 2026 year of assessment (YA2026) covers entrance fees to attractions such as museums, zoos, theme parks, national parks, marine parks and geoparks, as well as qualifying cultural and arts programmes.

Budget 2027 proposed extending the relief to YA2027.

Social security contributions

The existing RM350 relief covers qualifying Social Security Organisation (Socso) contributions.

Budget 2027 proposed including mandatory contributions under the Self-Employment Social Security Scheme, or Lindung Kendiri for three sectors which are passenger transport, goods and food transport and hawkers.

The existing relief limit remains at RM350, while a separate additional relief of up to RM150 is proposed for qualifying voluntary contributions to Lindung 24 and Lindung Kendiri across 17 non-mandatory sectors.

The changes are intended to encourage social security coverage among self-employed workers, including gig workers and hawkers.

Other existing tax reliefs taxpayers should know about

Budget 2027 does not replace the full range of existing personal tax reliefs.

Taxpayers may continue claiming other qualifying expenses, subject to the applicable limits and conditions.

Spouse relief — Up to RM4,000 for a qualifying spouse.

Disabled individual relief — Up to RM7,000 for an eligible disabled taxpayer.

Disabled spouse relief — An additional RM6,000 for a qualifying disabled spouse.

Child relief — Generally RM2,000 for each qualifying child below 18, with different limits for older children in qualifying full-time education and children with disabilities.

EPF and life insurance — Relief for qualifying contributions and premiums, subject to the applicable limits.

Private Retirement Scheme (PRS) and deferred annuities — Up to RM3,000 for qualifying contributions and premiums.

Education savings — Up to RM8,000 for qualifying net annual savings in the National Education Savings Scheme (SSPN).

For the SSPN, the RM8,000 relief was extended under Budget 2025 for YA2025 to YA2027.

Budget 2027 does not propose another extension.

Other tax measures affecting individuals

Contributions to school public contribution funds

Budget 2027 proposed expanding the tax treatment of contributions to approved School Public Contribution Funds, known as Tabung Sumbangan Wang Awam Sekolah (TSUWAS).

Under the existing provisions, individuals and companies can claim a deduction for qualifying cash contributions, capped at 10 per cent of aggregate income.

Contributions in kind do not qualify.

The proposal would allow approved funds to use contributions for a wider range of purposes, including administrative and operating expenses, repairs and maintenance, equipment purchases and school programmes.

Contributions must meet the applicable approval and administration requirements.

The proposal is scheduled to take effect from YA2027.

First-home stamp duty exemption

Separately from income tax relief, Budget 2027 proposed expanding the stamp duty exemption for Malaysian citizens buying their first residential property.

The existing full exemption for qualifying first homes priced up to RM500,000 applies to sale and purchase agreements executed from January 1, 2021 to December 31, 2027, subject to the applicable conditions.

Under the Budget 2027, the exemption would cover qualifying sale and purchase agreements executed from January 1, 2027 to December 31, 2030.

The proposed treatment is:

Homes priced up to RM500,000 — Full stamp duty exemption on the instrument of transfer and loan agreement.

Homes priced above RM500,000 and up to RM750,000 — Full exemption on the first RM500,000 and a 50 per cent exemption on the remaining portion, subject to the applicable stamp duty calculation.

For a qualifying first home priced at RM700,000, the first RM500,000 would be fully exempt, while the remaining RM200,000 would receive a 50 per cent exemption.

The exemption is subject to eligibility requirements, including Malaysian citizenship and first-home ownership conditions.

This is a stamp duty exemption, not an income tax relief claimed through an annual tax return.

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马来西亚政府在 2027 年预算案中扩大了纳税人的税收减免范围，引入了人工智能订阅等新的减免类别，并将现有的减免范围扩大到教育、医疗和生活方式支出等领域。

显著的变化包括扩大教育和技能培训、产后护理和体育相关费用方面的规定，同时保持国内旅游和社会保障缴款方面的现有豁免。

此外，该预算案提议扩大首次购房者的印花税豁免范围，并将优惠政策延长至 2030 年，以鼓励马来西亚公民拥有住房。

吉隆坡，10月19日讯——在您提交下一份所得税申报表之前，请务必留意现有的和新的税收减免政策。

根据最近公布的 2027 年预算案，纳税人可享受的税收减免范围已扩大。

如果您还不知道，纳税人甚至可以申请人工智能 (AI) 订阅费用——这是马来西亚个人税收减免政策中的首例——同时还可以享受现有的教育、医疗保健和社会保障缴款方面的税收减免。

这份清单相当长，所以这里列出了您可以申报的项目、正在发生变化的项目以及报税时需要注意的限制。

现有的税收减免政策以及即将发生的变化

教育和技能培训

现有的最高7000令吉教育费用减免政策将扩大范围，涵盖任何领域的合格正规教育。

纳税人可以报销在当地认可的机构或专业团体攻读证书、文凭、学士学位、硕士学位或哲学博士（PhD）学位的费用，但须符合规定的条件。

这可能涵盖公认的领域，例如商业、法律、会计、工程、信息技术、医疗保健和艺术。

拟议的变更还涵盖以下内容：

技术和职业教育与培训 (TVET) — 纳税人或其配偶参加符合条件的课程，最高可获得 3,000 令吉的补贴。

其他课程和培训班——纳税人或其配偶参加与就业无关的合格课程、培训和自我提升课程，最高可获得 2,000 马币的补贴。

儿童学费——符合条件的科学、技术、工程和数学 (STEM)、艺术、语言和宗教课程、班级或辅导，最高可获得 2,000 马币的补贴。

这2000令吉的限额由后两类人群共享，并非每类人群单独享有限额。这两个子限额均包含在7000令吉的总减免额度内。

此前，7000令吉的教育补助仅限于特定领域，而符合条件的技能提升和自我提升课程则由单独的条款涵盖。

2027 年预算案将考虑把这些措施合并为更广泛的教育和技能培训救济措施。

现有的生活津贴最高可达 2500 令吉，涵盖阅读材料、个人电脑、智能手机、平板电脑和互联网订阅。

AI订阅——纳税人、配偶或子女个人使用的AI软件和应用程序订阅。

宠物领养——从注册动物收容所领养宠物的费用。

兽医服务——宠物疫苗接种、绝育等合格服务。

所有这些费用都将在现有的 2500 令吉限额内，而不是符合单独津贴的条件。

医疗和健康费用

现有的医疗救济金将重新归类为健康和福祉救济金，总额上限仍为 10,000 令吉。

现有的合格费用包括治疗重病、生育治疗、疫苗接种、牙科护理、体检和某些诊断测试。

该救济措施还包括对 18 岁及以下有学习障碍的儿童进行评估、早期干预和康复。

产后护理——由月子中心或合格个人提供的符合条件的服务，最高可获得 3,000 马币的补贴。

母乳喂养用品——为两岁及以下儿童购买符合条件的母乳喂养用品，最高可获得 1000 令吉的补贴，由纳税人或其配偶支付。

费用报销总额不得超过 10,000 马币。

父母和祖父母的照料

目前，纳税人可以报销高达 8,000 令吉的与父母和祖父母相关的费用，包括指定的医疗、牙科护理、全面体检、疫苗接种和护理服务。

2027 年预算案将把救济范围扩大到所有类型的居家护理、日托中心和养老院，而不再局限于特定的医疗相关费用。

根据该提案，纳税人需要提供护理人员的书面声明（不包括纳税人、配偶或子女），或者提供护理人员的工作许可证副本。

该提案还取消了由注册医生核实父母或祖父母健康状况的要求。

与体育相关的费用

现有的体育救济金最高可达 1000 令吉，涵盖体育器材、场地租赁或入场费、符合条件的比赛报名费、健身房会员费和体育训练费。

2027 年财政预算案将运动鞋（上限为 300 令吉）纳入了 1000 令吉的总限额内。

该项减免涵盖纳税人、配偶、子女或父母的相关费用，但须符合规定的条件。

现行的国内旅游支出最高可享受 1000 令吉的税收减免政策适用于 2026 课税年度 (YA2026)，涵盖博物馆、动物园、主题公园、国家公园、海洋公园和地质公园等景点的门票，以及符合条件的文化和艺术活动。

2027 年预算案提议将救济措施延长至 2027 课税年度。

社会保障缴款

现有的 350 令吉救济金涵盖符合条件的社会保障机构 (Socso) 缴款。

2027 年预算案提议，自雇人士社会保障计划（Lindung Kendiri）将强制要求三个行业的从业人员缴纳费用，这三个行业分别是客运、货物和食品运输以及小贩。

现有的救济限额仍为 350 令吉，同时提议对 17 个非强制性行业中符合条件的自愿向 Lindung 24 和 Lindung Kendiri 捐款提供最高 150 令吉的额外救济。

这些改革旨在鼓励自雇人士（包括零工人员和小贩）加入社会保障体系。

纳税人还应了解的其他现有税收减免措施

2027 年预算案并未取代现有的全部个人税收减免措施。

纳税人可以继续申报其他符合条件的费用，但须遵守适用的限制和条件。

配偶救济——符合条件的配偶最高可获得 4,000 令吉的救济金。

残疾个人救济金——符合条件的残疾纳税人最高可获得7000令吉的救济金。

残疾配偶救济金——符合条件的残疾配偶可额外获得 6,000 令吉。

儿童救济金——一般情况下，每个符合条件的 18 岁以下儿童可获得 2,000 令吉，但对于符合条件的全日制教育中的年龄较大的儿童和残疾儿童，救济金限额有所不同。

公积金和人寿保险——符合条件的缴款和保费可获得减免，但须遵守适用的限额。

私人退休计划 (PRS) 和递延年金——符合条件的供款和保费最高可获得 3,000 令吉的奖励。

教育储蓄——符合条件的国民教育储蓄计划（SSPN）年度净储蓄最高可获得 8,000 令吉。

对于 SSPN，根据 2025 年财政预算案，8,000 令吉的救济金从 2025 课税年度延长至 2027 课税年度。

2027年预算案没有提出再次延期的方案。

其他影响个人的税收措施

对学校公共捐款基金的捐款

2027 年预算案提议扩大对已批准的学校公共捐款基金（称为 Tabung Sumbangan Wang Awam Sekolah (TSUWAS)）的捐款的税收待遇。

根据现行规定，个人和公司可以就符合条件的现金捐款申请扣除，扣除额上限为总收入的 10%。

实物捐赠不符合条件。

该提案将允许批准的资金将捐款用于更广泛的用途，包括行政和运营费用、维修和保养、设备购买和学校项目。

捐款必须符合适用的审批和管理要求。

该提案计划于2027财年生效。

首次置业印花税豁免

除了所得税减免外，2027 年财政预算案还提议扩大马来西亚公民首次购买住宅物业的印花税豁免范围。

对于符合条件的首套房，价格不超过 50 万令吉，现行的全额豁免政策适用于 2021 年 1 月 1 日至 2027 年 12 月 31 日期间签订的买卖协议，但须遵守适用的条件。

根据 2027 年预算案，该豁免将涵盖 2027 年 1 月 1 日至 2030 年 12 月 31 日期间签订的符合条件的买卖协议。

建议的治疗方案是：

售价不超过 50 万令吉的房屋——产权转让文件和贷款协议可享受全额印花税豁免。

售价在 50 万令吉至 75 万令吉之间的房屋——首 50 万令吉全额免税，剩余部分 50% 免税，具体免税额度以适用的印花税计算为准。

对于符合条件的首套住房，如果价格为 70 万令吉，则前 50 万令吉可全额免税，剩余的 20 万令吉可享受 50% 的免税优惠。

该豁免需符合资格要求，包括马来西亚公民身份和首次购房条件。

这是印花税豁免，而不是通过年度纳税申报表申请的所得税减免。

就业保险计划 (EIS) 福利提高至 25,000 令吉，马来西亚社会保险机构 (Perkeso) 加大对求职者的支持力度

佩尔克索老兵的贡献为改变人生的中风康复打开了大门

槟城、彭亨和吉打的防洪救济中心关闭，霹雳州保留两个开放。