Personal Tax and
Family Support
A practical guide to proposed tax relief updates that may matter to individuals and families, explained in clear and simple language.
What individuals and families should know
Budget 2027 proposes updates to several personal tax reliefs. Below is a quick guide to the amounts and expenses mentioned in the proposal.
1. Personal relief for you and your dependants
RM9,000 → RM12,000The personal relief for an individual and dependent relatives is proposed to increase by RM3,000.
Proposed start: Year of Assessment 2027 (YA 2027).
2. Personal income tax rates
19% → 18%*The rate for chargeable income from RM70,001 to RM100,000 is proposed to decrease from 19% to 18%.
3. Health and wellbeing relief
Overall limit: RM10,000The medical relief is proposed to be reclassified as Health and Wellbeing relief, with the overall limit maintained at RM10,000.
Breastfeeding equipment: up to RM1,000 for a child aged two and below
The proposal includes care services provided by an eligible confinement centre or qualified individual.
4. Care expenses for parents and grandparents
Overall limit: RM8,000The proposed relief covers a wider range of care expenses, including care at home, day care centres and residential care centres.
Claims will need supporting documents, such as receipts and the required carer declaration or work permit.
5. Education and skills training
Up to RM7,000*The proposal reorganises education and lifestyle reliefs into an Education and Skills Training Fees category.
Recognised education fees: up to RM7,000
TVET or upskilling courses: up to RM3,000
Selected courses or children’s classes: up to RM2,000
The limits apply by category and the detailed claim rules should be checked in the final guidance.
6. Lifestyle expenses and pet care
Overall limit: RM2,500Proposed eligible expenses include personal AI software or application subscriptions, pet adoption from registered animal shelters, and registered veterinary services for vaccination or sterilisation.
The overall lifestyle relief limit is proposed to remain at RM2,500.
7. SOCSO and self-employed contributions
Additional relief: up to RM150The proposal expands relief to include mandatory contributions for certain self-employed sectors. An additional relief of up to RM150 may apply to eligible voluntary contributions to Lindung 24 and selected self-employment schemes.
The exact contribution type and eligibility conditions matter. Keep contribution records.
8. Sports shoes and sports expenses
Shoes: up to RM300Sports shoes are proposed to be added to the sports-related lifestyle relief for yourself, your spouse, child or parents.
The overall sports-related relief limit remains RM1,000; the RM300 shoe limit sits within that limit.
9. Domestic tourism relief
Up to RM1,000Relief for entrance fees to eligible local tourist attractions and cultural or arts programmes is proposed to continue for YA 2027.
Keep receipts and supporting documents for eligible expenses. Before filing your return, check the final rules and the exact expense categories that qualify.
个人税务与家庭福利
2027 财政预算案提出调整多项个人税务减免。以下用简单方式整理相关金额与费用类别，方便个人和家庭先了解。
1. 个人及受供养亲属基本减免
RM9,000 → RM12,000个人及受供养亲属的基本减免，建议提高 RM3,000。
建议生效：2027 课税年（YA 2027）。
2. 个人所得税率
19% → 18%*应课税收入 RM70,001 至 RM100,000 的税率，建议从 19% 下调至 18%。
3. 医疗与健康照护减免
总额上限：RM10,000建议将现有医疗减免重新归类为健康与身心照护减免，总上限维持 RM10,000。
哺乳器材：两岁及以下孩子，最高 RM1,000
产后护理须由符合条件的护理中心或个人提供。
4. 照顾父母与祖父母的费用
减免总额：RM8,000建议扩大可申请的照护费用范围，包括居家照护、日间护理中心及住宿护理中心。
申请时须准备收据，以及规定的照护者声明或工作准证等证明文件。
5. 教育与技能培训费用
最高 RM7,000*建议重新整理教育与生活方式相关减免，并归入教育与技能培训费用类别。
认可教育课程：最高 RM7,000
TVET 或技能提升课程：最高 RM3,000
特定课程或孩子的课程、补习：最高 RM2,000
各类费用的限额分别计算，具体申报条件需查看最终指南。
6. 生活方式与宠物照护
总额上限：RM2,500建议纳入个人使用的 AI 软件或应用订阅、从注册动物收容所领养宠物，以及注册兽医提供的疫苗或绝育服务。
生活方式减免总额建议维持 RM2,500。
7. SOCSO 与自雇人士缴纳项目
额外减免：最高 RM150建议扩大 SOCSO 相关减免，纳入部分自雇人士强制缴纳项目。符合条件的 Lindung 24 及特定自雇人士自愿缴纳项目，可能额外享有最高 RM150 减免。
须确认缴纳项目和个人资格，并保留缴纳记录。
8. 运动鞋与运动相关开销
运动鞋：最高 RM300建议把运动鞋纳入运动相关生活方式减免，可用于本人、配偶、孩子或父母。
运动相关减免总额维持 RM1,000；RM300 的运动鞋限额包含在总额内。
9. 国内旅游减免
最高 RM1,000符合条件的本地景点门票，以及文化或艺术活动入场费，建议继续享有减免并延长至 YA 2027。
保存符合条件的收据和证明文件。提交报税前，记得确认最终规定及可申报的费用类别。