MALAYSIA · YEAR OF ASSESSMENT 2026

Malaysia Income Tax Calculator 2026

Estimate your annual individual income tax with Malaysia’s 2026 resident tax bands and current relief limits. Built for planning before e-Filing — with transparent caps and a full calculation breakdown.

YA 2026 rulesResident + non-residentRuns in your browser✓ HASiL-aligned 2026 calculation model

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1. Income & tax status

Start with income before personal reliefs. For employees, include taxable salary, bonus, allowances and benefits that belong in your annual taxable employment income.

Tax residency

Annual income before personal reliefsUse income after any source-specific exemptions/deductions, but before the personal reliefs below.

PCB / MTD already paidTotal Monthly Tax Deduction already deducted for 2026.

Zakat / fitrah paidTax rebate is limited to tax otherwise payable.

Departure-levy rebate for Umrah / other religious pilgrimage (maximum 2 lifetime claims)

Eligible trip 1

Eligible trip 2

Uses the official HASiL rebate-rate schedule. Select only eligible Umrah / other religious-purpose trips; limited to two trips in a lifetime. Hajj is excluded from this rebate.

Quick salary helper (optional)

Monthly gross taxable salary

Months paid

Bonus / commission / taxable allowances

Other taxable income to include

2. Personal, spouse & child reliefs

The calculator automatically includes the RM9,000 individual & dependent-relatives relief for residents. Add only reliefs you are eligible to claim.

Registered disabled individual (+RM7,000)

Eligible spouse relief / joint assessment or spouse has no total income (up to RM4,000 category)

C10 — Qualifying alimony paid to former wife2026 limit: RM4,000. This shares the same RM4,000 category with eligible spouse relief.Shares the RM4,000 category cap with spouse relief. Voluntary payments without a qualifying agreement/order may not be deductible.

Disabled spouse (+RM6,000, if eligible)

Children — enter the number claimed at 100% or 50%. Do not count the same child in two categories.

Unmarried child under 18 (RM2,000 each)

100%

50%

Child 18+ in eligible full-time study (RM2,000 each)

100%

50%

Child 18+ in eligible higher education (RM8,000 each)

100%

50%

Unmarried disabled child (RM8,000 each)

100%

50%

Disabled child 18+ in eligible higher education (RM16,000 total each = RM8,000 + additional RM8,000)

100%

50%

3. Medical, education & lifestyle

Enter actual eligible spending. The calculator applies statutory annual limits and sub-limits automatically. Keep receipts and do not double-claim the same expense.

C1(a/b) — Parents / grandparents: medical, dental, special needs & care2026 category limit: RM8,000 in total for C1(a)–(c).Eligible medical/dental treatment, special needs and carer costs. The combined parent/grandparent category is capped at RM8,000.

C1(c) — Parents / grandparents: full medical check-up + vaccination2026 sub-limit: RM1,000. C1 total is still limited to RM8,000.YA 2026 sub-limit: RM1,000, inside the same overall RM8,000 parents/grandparents category.

C2 — Basic support equipment for disabled self / spouse / child / parent2026 limit: RM6,000.

C3(a/b) — Eligible education fees (excluding skills-course amount below)2026 category limit: RM7,000 in total for C3(a)–(c).

C3(c) — Skills enhancement / personal-development courses2026 sub-limit: RM2,000. C3 total is still limited to RM7,000.Sub-limit RM2,000; combined education category cap RM7,000.

C4(a/b) — Serious illness + fertility treatment2026 category limit: RM10,000 in total for C4(a)–(f).

C4(c) — Vaccination2026 sub-limit: RM1,000. C4 total is still limited to RM10,000.

C4(d) — Dental examination / treatment2026 sub-limit: RM1,000. C4 total is still limited to RM10,000.

C4(e) — Medical check-up / screening / mental-health / self-monitoring equipment2026 sub-limit: RM1,000. C4 total is still limited to RM10,000.

C4(f) — Learning-disability diagnosis / early intervention / rehabilitation (child ≤18)2026 sub-limit: RM10,000. C4 total is also limited to RM10,000.Medical category total cap RM10,000. For YA 2026 the learning-disability sub-limit is RM10,000; vaccination, dental, and check-up/screening groups each have RM1,000 sub-limits.

C5 — Lifestyle: books, devices, internet, eligible self-development course fees2026 limit: RM2,500.

C6 — Additional sports relief: equipment, facilities, competitions, gym / training2026 limit: RM1,000.

C7 — Breastfeeding equipment2026 limit: RM1,000; claimable once every 2 years of assessment when eligible.Female taxpayer; child aged 2 or below; once every 2 YAs.

C8 — Registered childcare / kindergarten / day-care / transit fees2026 limit: RM3,000.YA 2026 expands eligible care to registered facilities for children aged 12 and below; cap RM3,000.

C9 — SSPN net savings2026 limit: RM8,000 net savings.

4. Insurance, contributions & 2026-specific reliefs

These are separate annual relief categories. The calculator caps them automatically.

C11(a) — EPF / approved-scheme contributions2026 limit: RM4,000, including mandatory EPF contributions.

C11(b) — Life insurance / family takaful / additional voluntary EPF2026 limit: RM3,000 for this C11(b) limb; C11(a) + C11(b) total can reach RM7,000.Life insurance / family takaful for self or spouse, or additional voluntary EPF; this RM3,000 side does not include a child life policy. Together with the separate EPF RM4,000 side, total category cap is RM7,000.

C12 — PRS / deferred annuity2026 limit: RM3,000.

C13 — Education & medical insurance2026 limit: RM4,000.

C14 — SOCSO / EIS contributions2026 limit: RM350.

C15 — EV charging / food composting / food-waste grinder / household CCTV2026 limit: RM2,500 combined; item-frequency conditions still apply.Combined cap RM2,500. Frequency rules apply to some items (e.g. composting machine once every 3 YAs; food-waste grinder/CCTV once every 2 YAs).

C16 — First-home loan interest eligibility / house price2026 claim limit: RM7,000 for a first home up to RM500,000, or RM5,000 for over RM500,000 up to RM750,000.First residential home only; house must not be used to generate income, SPA must be completed from 1 Jan 2025 to 31 Dec 2027, and relief applies for 3 consecutive YAs starting from the first year interest is paid.

C16 — Eligible first-home loan interest paidClaim cap depends on the selected house-price tier (RM7,000 / RM5,000). Enter the actual eligible interest paid; joint-owner proration may reduce the claim.

C16 — Total eligible first-home interest paid by all joint owners (optional)No input cap: enter the actual total eligible interest paid by all eligible joint owners. This field is used only for HASiL proration.Leave 0 for sole ownership. If jointly owned and total eligible interest exceeds the annual cap, HASiL prorates each owner’s claim using own interest ÷ total interest of all eligible owners × RM7,000/RM5,000.

C17 — Domestic tourist attraction + cultural / arts programme entrance feesNew YA 2026 relief limit: RM1,000.New YA 2026 relief, capped at RM1,000.

Your numbers stay in your browser. Stooper does not receive or store the values you enter here.

YA 2026 highlights

Childcare relief now covers eligible registered care / transit facilities for children aged 12 and below (RM3,000 cap).
Life insurance / family takaful in the RM3,000 limb covers self or spouse; child life policies are not claimable under this limb.
Learning-disability assessment / early intervention / rehabilitation sub-limit rises to RM10,000 within the RM10,000 medical cap.
Green / home-safety relief expands to household food-waste grinders and CCTV (combined RM2,500 cap, frequency rules apply).
New RM1,000 relief for admission fees to eligible domestic tourist attractions and cultural / arts programmes.
First-home loan interest relief remains available subject to conditions: up to RM7,000 or RM5,000 depending on house price.

Accuracy notes

This estimates annual individual income tax, not the employer’s monthly PCB formula.
Taxable income can include benefits, rental, business or other sources. Enter the correct annual income before personal reliefs.
Non-resident special-rate income (for example certain royalties/interest/services) is outside this simple 30% general-income mode.
Eligibility matters: entering an amount does not make it deductible. Keep official receipts/documents and confirm uncertain claims with HASiL or a tax professional.

Important accuracy noteThis simulator maps common resident-individual reliefs to HASiL 2026 TP1 items C1–C17 and applies the official 2026 resident rate/rebate schedule. It estimates annual individual income tax from the figures you enter. It is not the official MyTax/e-Filing system and does not reproduce every payroll PCB, foreign-tax-credit, business-deduction or special-rate scenario.

Official sources used

HASiL — 2026 PCB calculation specification & TP1 documents ↗HASiL — Individual tax rates ↗HASiL — Tax relief ↗HASiL — Tax rebates ↗

Rules checked against official HASiL 2026 materials on 3 October 2026.

Before you file · YA 2026

Estimate first. Check before e-Filing.

A quick reference to help you use the calculator. It estimates annual personal income tax, but does not file or submit a tax return.

Planning guide · Not an official assessment

Three things to prepare

Annual income

Enter your relevant annual income, including taxable additional income where applicable.

Eligible reliefs

Check EPF, insurance, medical, child and other reliefs only where you meet the conditions.

PCB and zakat

Include PCB already deducted and any applicable zakat to understand your estimated tax balance.

Quick answers

Is PCB the same as my final income tax?

No. PCB is a monthly deduction. Your annual tax calculation may differ once total income, eligible reliefs and rebates are considered.

Can I claim every expense I enter?

No. The expense must meet the relevant HASiL conditions and annual caps. Keep supporting documents.

Does Stooper send my return to LHDN?

No. This is a planning tool. Use the official MyTax portal for any applicable tax return submission.

Check eligibility and the assessment year before relying on a result.