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马来西亚 2026 税务减免计算器

Address: MY
Price range: RM

A free, neutral planning tool for YA2026 — for general guidance only, no sign-up. 免费、中立的 2026 课税年规划工具 —— 仅供一般参考，无需注册。

⚠️ 2026 税务规划版本⚠️ YA2026 tax-planning version 本计算器依据马来西亚财政部官方《2026 年财政预算案税务措施》制作，并将在 HASiL 发布完整的 2026 课税年报税指南后复核更新。适合用于 2026 年税务规划，不构成正式报税意见。 This calculator is based on the Malaysian Ministry of Finance's official Budget 2026 Tax Measures and will be reviewed when HASiL publishes its complete YA2026 filing guidance. It is intended for 2026 tax planning and does not constitute formal tax-filing advice. 官方来源：Official source: MOF Budget 2026 Tax Measures (PDF) · 最后检查日期：2026 年 7 月 10 日Last reviewed: 10 July 2026

这个计算器帮助你估算 2026 课税年可申报的个人所得税减免总额。输入符合条件的支出后，系统会自动套用各项上限及共享限额。实际可申报金额仍须依据收据、个人资格及 HASiL 最终报税指南确认。This calculator estimates the personal income-tax reliefs you may claim for Malaysia’s Year of Assessment 2026. Enter your eligible expenses and it will apply the relevant individual and shared limits automatically. Your final claim remains subject to receipts, personal eligibility and HASiL’s final filing guidance.

📊 2026 年度个人所得税减免计算器📊 Income Tax Relief Calculator (YA 2026)

年总收入：Total annual income:

税务减免Tax reliefs

个人及受抚养亲属：Individual & dependent relatives:

父母的开支Parents’ expenses (*2025年起包含祖父母)(*includes grandparents from 2025)

(i) 父母的医疗费用、特殊需求和护理费用 (由医生证明的医疗状况)(i) Parents’ medical, special needs & carer expenses (medical condition certified by a doctor)

(ii) 完整的身体检查(ii) Full medical examination (*2025年起包含接种疫苗)(*includes vaccination from 2025) (上限 RM 1,000)(max RM1,000)

父母开支总额 (上限 RM8,000)：Total parents’ expenses (max RM8,000):

为残疾人本人、配偶、子女或父母购买基本辅助设备 (上限 RM6,000)Basic supporting equipment for disabled self, spouse, child or parent (max RM6,000)

残疾人士 (个人)Disabled individual (self)(*2025 6k→7k):

是Yes

总额 (上限 RM13,000)：Total (max RM13,000):

个人教育费用Self-education fees

(i) 除硕士或博士学位外——法律、会计、伊斯兰金融、技术、职业、工业、科学或技术方面的学习课程(i) Other than a Master’s or Doctorate — courses in law, accounting, Islamic finance, technical, vocational, industrial, scientific or technological fields

(ii) 硕士或博士学位——任何学习课程(ii) Master’s or Doctorate — any course of study

(iii) 为提升技能或自我提升而参加的学习课程 (上限 RM2,000)(iii) Upskilling or self-enhancement courses (max RM2,000)

个人教育费用总额 (上限 RM7,000)：Total self-education fees (max RM7,000):

医疗费用Medical expenses

(i) 自己、配偶或子女患有严重疾病(i) Serious illness for self, spouse or child

(ii) 为自己或配偶进行生育治疗(ii) Fertility treatment for self or spouse

(iii) 为自己、配偶和孩子接种疫苗——所有获国家药物监管机构 (NPRA) 注册/批准的疫苗(iii) Vaccination for self, spouse and children — all vaccines registered/approved by the National Pharmaceutical Regulatory Agency (NPRA) (*2026 提案：扩大至所有 NPRA 注册疫苗)(*2026 proposal: expanded to all NPRA-registered vaccines) (上限 RM1,000)(max RM1,000)

(iv) 牙科检查及治疗 (上限 RM1,000)(iv) Dental examination & treatment (max RM1,000)

费用 (上限 RM1,000)如下：Expenses (max RM1,000) as follows:

(i) 自己、配偶或子女进行全面体检(i) Full medical check-up for self, spouse or child （*2025年起，将扩展至：)(*from 2025, expanded to include:) ℹ️

(ii) COVID-19 检测，包括为自己、配偶或孩子购买自我检测试剂盒(ii) COVID-19 testing, including self-test kits for self, spouse or child

(iii) 为自己、配偶或子女进行心理健康检查或咨询(iii) Mental health check-up or counselling for self, spouse or child

费用总额 (上限 RM1,000)：Total expenses (max RM1,000):

18岁及以下儿童的费用（自闭症、多动症 ADHD、发展迟缓 GDD、智力障碍、唐氏综合症及特定学习障碍）：Expenses for children aged 18 and below (autism, ADHD, global developmental delay, intellectual disability, Down syndrome, specific learning disabilities):(*2026 提案：6k→10k)(*2026 proposal: RM6,000→RM10,000)

(i) 智力障碍诊断评估(i) Diagnostic assessment for learning disability

(ii) 早期介入计划/智力障碍康复治疗(ii) Early intervention / rehabilitation for learning disability

费用总额 (上限 RM10,000，与下方医疗费用总额共享上限)：Total expenses (max RM10,000, shares the medical umbrella cap below):

医疗费用总额 (上限 RM10,000)：Total medical expenses (max RM10,000):

生活方式——为自己、配偶或子女使用/受益而产生的费用 (上限 RM 2,500)Lifestyle — expenses for the use/benefit of self, spouse or child (max RM2,500) ℹ️

生活方式额外减免——为自己、配偶或子女Additional lifestyle relief — for self, spouse or child (*2025年起包含父母)(*includes parents from 2025) 使用/受益而产生的费用 (上限 RM 1,000)expenses for their use/benefit (max RM1,000) ℹ️

为2岁及以下儿童购买供自己使用的母乳喂养设备 (每两个评估年度可扣除一次) (上限 RM 1,000)Breastfeeding equipment for own use for a child aged 2 and below (deductible once every two assessment years) (max RM1,000)

12岁及以下儿童到注册托儿中心/幼儿园/日间托管中心/课后托管中心的托儿费Childcare fees at a registered childcare centre / kindergarten / daily-care centre / after-school transit centre for a child aged 12 and below (*2026 提案：两项减免合并为永久性 RM3,000，年龄上限由 6 岁提高至 12 岁，并纳入日间托管/课后托管中心)(*2026 proposal: two reliefs merged into a permanent RM3,000; age raised from 6 to 12; daily-care/after-school transit centres now included) (上限 RM 3,000)(max RM3,000)

SSPN 的净存款 (净存款是 2025 年存款总额减去 2025 年提款总额)SSPN net deposit (net deposit = total 2025 deposits minus total 2025 withdrawals)(*延长至 2027，由任一父母申报)(*extended to 2027, claimable by either parent) (上限 RM 8,000)(max RM8,000)

费用总额 (上限 RM15,500)：Total expenses (max RM15,500):

丈夫/妻子/向前妻支付赡养费 (上限 RM4,000)Alimony to husband / wife / former wife (max RM4,000)

残疾丈夫/妻子Disabled husband / wife(*2025 5k→6k):

是Yes

费用总额 (上限 RM10,000)：Total expenses (max RM10,000):

每个未婚且未满 18 岁的子女Each unmarried child under 18

减免总额 (每个 RM2,000)：Total relief (RM2,000 each):

每个未婚但年满 18 岁的子女仍在接受全日制教育 (“A-Level”, certificate, matriculation or preparatory courses)Each unmarried child aged 18+ in full-time education (A-Level, certificate, matriculation or preparatory courses)

减免总额 (每个 RM2,000)：Total relief (RM2,000 each):

每个未婚但年满 18 岁的子女就读文凭或更高级别的高等教育Each unmarried child aged 18+ studying a diploma or higher

减免总额 (每个 RM8,000)：Total relief (RM8,000 each):

未婚残疾儿童Unmarried disabled child (*2025 6k->8k)

减免总额 (每个 RM8,000)：Total relief (RM8,000 each):

未婚残疾儿童就读文凭或更高级别的高等教育，额外减免Additional relief for an unmarried disabled child studying a diploma or higher

减免总额 (每个 RM8,000)：Total relief (RM8,000 each):

人寿保险和公积金Life insurance & EPF

人寿保险费/takaful 供款 (自己、配偶或子女) 或公积金额外自愿缴款Life insurance/takaful premium (self, spouse or child) or additional voluntary EPF contribution (*2026 提案：扩大至子女)(*2026 proposal: expanded to children) (上限 RM3,000)(max RM3,000) ℹ️

公积金强制或自愿缴款 (上限 RM4,000)EPF mandatory or voluntary contribution (max RM4,000)

减免总额 (上限 RM7,000)：Total relief (max RM7,000):

延期年金和私人退休计划 (PRS)Deferred annuity & Private Retirement Scheme (PRS)(*延长至 2030)(*extended to 2030) (上限 RM3,000)(max RM3,000)

教育和医疗保险 (自己、配偶或子女)Education & medical insurance (self, spouse or child) (上限 RM4,000，与人寿保险 RM3,000 分开计算)(max RM4,000, calculated separately from the RM3,000 life-insurance cap) ℹ️

社会保障 (SOCSO & EIS) (上限 RM350)Social security (SOCSO & EIS) (max RM350)

电动汽车充电设施费用 (非商业用途)、食物垃圾堆肥机、EV charging facility expenses (non-business use), food-waste composting machine, 家用食物垃圾处理机及家用闭路电视 (CCTV) (*2026 提案新增)household food-waste grinder & home-use CCTV (*2026 proposal — new) (与堆肥机等共享上限 RM2,500)(shares the RM2,500 cap with the items above) ℹ️

减免总额 (上限 RM9,850)：Total relief (max RM9,850):

旅游景点及文化活动入门费Tourist attraction & cultural programme entrance fees (*2026 提案新增)(*2026 proposal — new relief) ℹ️

入门费总额 (上限 RM1,000)Total entrance fees (max RM1,000)

首套房屋贷款利息Interest on first home loan(*2025新增)(*new in 2025)ℹ️

房价不超过 RM500,000Property price not exceeding RM500,000

房价介于 RM500,001 至 RM750,000Property price between RM500,001 and RM750,000

首套房屋贷款利息可减免：Deductible first-home-loan interest:

税务减免总额：Total tax reliefs:

税务总结Tax summary

年总收入：Total annual income:

减免总额：Total reliefs:

应课税收入：Chargeable income:

Tax on the first :

Tax on the balance :

所得税总额:Total income tax:

Tax Rebate:

需支付的所得税:Income tax payable:

Monthly Tax Deductions (MTD):

Self installments / CP500:

需支付 / 索回的所得税余额:Balance of income tax payable / refundable:ℹ️

2026 课税年有什么改变？What changed for YA2026?

以下六项措施来自马来西亚财政部官方《2026 年财政预算案税务措施》，仍待 HASiL 发布完整的 2026 课税年报税指南后确认细节。The following six measures are from the Ministry of Finance's official Budget 2026 Tax Measures, pending confirmation once HASiL publishes its complete YA2026 filing guidance.

项目Item	改变Change
疫苗接种Vaccination	扩大至所有 NPRA 注册或核准的疫苗；RM1,000 子限额不变。Expanded to all NPRA-registered or approved vaccines; the RM1,000 sub-limit is unchanged.
学习障碍评估与早期干预Learning-disability assessment & early intervention	子限额从 RM6,000 提高至 RM10,000，仍计入整体 RM10,000 医药总限额。Sub-limit raised from RM6,000 to RM10,000, within the overall RM10,000 medical umbrella.
托儿费用Childcare	维持 RM3,000，转为永久性减免，扩大至合格托管/转介中心，涵盖 12 岁以下子女。Remains RM3,000, becomes permanent, expands to qualifying care/transit centres, covers children up to age 12.
人寿保险／保障型保险Life insurance/takaful	保障范围扩大至合格子女；RM3,000 人寿与 RM4,000 教育/医疗保险限额维持各自独立。Scope expanded to eligible children; the RM3,000 life and RM4,000 education/medical insurance caps stay separate.
环保／居家安全（含厨余处理机、CCTV）Environmental/home-safety (incl. food-waste grinder, CCTV)	既有 RM2,500 共享限额扩大至涵盖家用厨余处理机与家用 CCTV；两者适用每两个课税年一次的申报频率。The existing shared RM2,500 relief is expanded to cover household food-waste grinders and home CCTV; both are subject to the stated once-per-two-YA rule.
旅游景点门票（新增）Tourist-attraction entrance fees (new)	新增 RM1,000 减免，适用于合格旅游景点及文化/艺术节目门票。New RM1,000 relief for entrance fees to qualifying tourist attractions and cultural/art programmes.

计算方式与共享限额说明Methodology and shared limits

输入的金额会自动按对应减免上限封顶。Inputs are capped automatically at the relevant relief limit.
部分开销共用同一个总限额。Some expenses share one combined umbrella.
医药总限额维持 RM10,000。The medical umbrella remains capped at RM10,000.
学习障碍相关开销最多可用尽这个 RM10,000 医药总限额。Learning-disability expenses can consume up to that medical umbrella limit.
RM2,500 环保/居家安全项目共用同一限额。The RM2,500 environmental/home-safety items share one limit.
人寿保险与教育/医疗保险各自使用独立限额。Life insurance and education/medical insurance use separate limits.
税务减免是从应课税收入中扣除，并非实际退还或节省的税额。Tax relief reduces chargeable income; it is not the amount of tax refunded or saved.
计算器提供的应缴税额为概略估算，实际数字仍以 HASiL 最终计算为准。Any payable-tax figure shown is an indicative estimate; the actual amount remains subject to HASiL's final calculation.
各项减免的实际资格仍取决于纳税人个人情况、佐证文件及 HASiL 最终指南。Eligibility for each relief still depends on the taxpayer's own circumstances, supporting documents and HASiL's final guidance.

常见问题FAQ

什么是 2026 课税年？What is YA2026?

2026 课税年（YA2026）一般指你在 2026 年 1 月 1 日至 12 月 31 日期间取得的收入及支付的合资格开销。有关报税通常在 2027 年进行，实际申报日期以 HASiL 公布为准。Year of Assessment 2026 generally covers income earned and qualifying expenses paid from 1 January to 31 December 2026. Filing will generally take place in 2027, subject to the dates announced by HASiL.

什么时候可以申报 2026 年税务减免？When can YA2026 tax reliefs be claimed?

合资格开销一般必须在 2026 年内支付，并在提交 2026 课税年报税表时申报。请保留相关收据及证明文件，并以 HASiL 最终指南为准。Qualifying expenses generally need to be paid during 2026 and claimed when filing the YA2026 tax return. Keep the relevant receipts and supporting records and follow HASiL's final guidance.

税务减免金额等于我节省的税额吗？Is the relief amount the same as the tax saved?

不等于。税务减免是从应课税收入中扣除，而不是直接从应缴税额中扣除。实际节省的税额取决于你的应课税收入、适用税率及个人情况。No. Tax relief reduces chargeable income rather than directly reducing tax payable. Your actual tax saving depends on your chargeable income, applicable tax rate and personal circumstances.

我需要保留哪些文件？What supporting documents should I keep?

请保留收据、发票、付款证明及能够证明开销性质和受益人资格的文件。具体文件及保存要求应以 HASiL 的最终指南为准。Keep receipts, invoices, payment records and documents showing the nature of the expense and the beneficiary's eligibility. Follow HASiL's final guidance on specific documentation and retention requirements.

这些 2026 财政预算案措施已经可以作为正式报税依据吗？Can the Budget 2026 measures already be treated as final filing guidance?

本计算器依据财政部官方《2026 年财政预算案税务措施》制作，适合用于 2026 年税务规划。HASiL 尚未发布完整的 2026 课税年报税指南，因此正式申报时仍须以届时生效的法律及 HASiL 指南为准。This calculator is based on the Ministry of Finance's official Budget 2026 Tax Measures and is intended for 2026 tax planning. HASiL has not yet published its complete YA2026 filing guidance, so final claims remain subject to the law and HASiL guidance applicable at filing.

夫妻双方可以申报同一笔开销吗？Can both spouses claim the same expense?

一般不应由夫妻双方重复申报同一笔开销。部分减免有特定分配或申报条件，因此应根据付款人、受益人及 HASiL 对相关减免的规定处理。The same expense generally should not be claimed twice by both spouses. Some reliefs have specific allocation or eligibility rules, so the claim should follow the payer, beneficiary and HASiL requirements for that relief.

不确定这些减免如何影响你的整体财务规划？ Not sure how these reliefs fit into your overall financial plan?

税务减免只是财务规划的一部分。如果你想进一步了解现金流、保险、投资、退休与税务之间的关系，可以先查看适合你的规划服务。 Tax relief is only one part of financial planning. If you want to understand how tax, cash flow, insurance, investing and retirement work together, explore the available planning services.

查看财务规划服务与收费 View financial-planning services and fees

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