Relief by situation · YA2026
Child at university: the tax reliefs that change once a child turns 18 — YA2026
The year a child enters university is the year the child relief jumps: from RM2,000 for a child under 18 to RM8,000 for one in full-time diploma or degree studies — with no receipt at all. With you on RM9,000 a month and your spouse on RM5,000, this page works out the automatic reliefs, SSPN savings and education insurance, and who should claim which child.
In short: The child at university brings RM8,000 and the one at school RM2,000, so your automatic reliefs are RM23,000; RM10,500 of example receipts cut the YA2026 tax from RM6,550 to RM4,555. Your employer deducts about RM6,550 of PCB a year, so after filing with receipts you get a refund of about RM1,995. As a family, separate assessment saves RM11,150; the child reliefs save most when claimed by you.
- Automatic reliefs
- RM23,000
- Tax with example receipts
- RM4,555
- Estimated PCB refund
- RM1,995
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.
Reliefs you get without any receipt
| Relief | Amount (RM) |
|---|---|
| Child under 18 | 2,000 |
| Child 18+ in higher education | 8,000 |
| Individual & dependent relatives | 9,000 |
| Life insurance & EPF | 4,000 |
| Total | 23,000 |
Given by your status on Form BE; the employee EPF contribution is estimated at 11% of salary and claimed under Life insurance & EPF.
The receipt-based reliefs that matter most here
| Relief | Cap (RM) | Example receipts (RM) | Given (RM) |
|---|---|---|---|
| SSPN net savings | 8,000 | 4,000 | 4,000 |
| Education & medical insurance | 4,000 | 3,000 | 3,000 |
| Lifestyle | 2,500 | 2,500 | 2,500 |
| Medical check-up & mental health | 1,000 | 1,000 | 1,000 |
Caps from LHDN's YA2026 table. Example amounts are typical spending; the “Given” column is what the engine allows after caps and shared caps.
The tax at different salaries in the same situation
| Monthly salary | Automatic reliefs | Tax, no receipts | Tax with receipts | Saved | PCB refund |
|---|---|---|---|---|---|
| RM6,300 | 23,000 | 1,786 | 1,026 | 760 | 760 |
| RM9,000 | 23,000 | 6,550 | 4,555 | 1,995 | 1,995 |
| RM12,600 | 23,000 | 16,450 | 13,825 | 2,625 | 2,625 |
| RM18,000 | 23,000 | 32,650 | 30,025 | 2,625 | 2,625 |
Monthly salary × 12; the same example receipts at every level. Refund = the PCB your employer deducts (without receipts) versus the real tax with receipts — which is why keeping receipts brings money back.
Husband & wife: who should claim, separate or joint?
You RM9,000 a month, your spouse RM5,000 a month, example receipts shared. Separate assessment: the optimiser splits every category and the child reliefs so the family's total tax is lowest; joint assessment: incomes combined under one name (that spouse gets the husband/wife relief, the other's individual relief is lost).
| Option | You (RM) | Spouse (RM) | Total tax (RM) |
|---|---|---|---|
| Separate assessment (optimised split) | 4,555 | 1,320 | 5,875 |
| Joint assessment | 17,025 | – | 17,025 |
Engine result: separate assessment saves RM11,150 a year. The child reliefs save most when claimed by: you.
The most tax-efficient split of the example receipts:
- Lifestyle: you RM2,500 · your spouse RM0
- Education & medical insurance: you RM3,000 · your spouse RM0
- Medical check-up & mental health: you RM1,000 · your spouse RM0
- SSPN net savings: you RM4,000 · your spouse RM0
Why the numbers come out this way
The Child 18+ in higher education relief of RM8,000 is for an unmarried child aged 18 or over in full-time study at diploma level or higher in Malaysia (or a degree or equivalent abroad); a child still doing A-Levels, matriculation or a preparatory course gets the Child 18+ in A-Level or matriculation relief of RM2,000. The cap is per child, so a family with two at university claims it twice.
Each child's relief can go 100% to one parent or be split 50:50 — and the choice can differ per child. At RM9,000 a month your marginal rate is 19%, so each RM8,000 of relief claimed by you is worth more than the same relief claimed by a spouse on a lower rate — except when moving it makes the spouse eligible for the RM400 rebate. The engine tests both directions.
Tips for this situation
- Update the child's status on Form BE in the year full-time study begins — the RM8,000 relief is not applied by your employer in PCB unless you tell them.
- Net SSPN net savings savings (cap RM8,000) are counted after withdrawals — depositing and withdrawing in the same year shrinks the relief.
- Keep the offer letter or enrolment confirmation; LHDN may ask for proof of full-time study in an audit.
- Your child's university fees are not your Education fees (self) relief (that is for your own studies) — they are covered through the child relief and SSPN.
How ListBelanja handles it for you
- In the Tax data wizard, mark each child with its category (under 18, pre-degree, higher education, disabled) — each category's cap comes from that year's LHDN table.
- The family optimiser suggests which child each of you should claim and splits the SSPN and education-insurance receipts.
- When the child graduates, change the category and the app recalculates without you touching any other number.
Planning estimates from the ListBelanja engine with LHDN YA2026 data — not an official assessment; your real circumstances may differ. Work it out with your own numbers in the free calculator or the app.
Frequently asked questions
How much tax relief for a child at university?
RM8,000 a year for each unmarried child aged 18 or over in full-time study at diploma level or higher (YA2026), with no receipt. A child in A-Levels, matriculation or a preparatory course: Child 18+ in A-Level or matriculation RM2,000.
Can the mother claim one child and the father the other?
Yes — the 100% or 50:50 choice is made per child. For this profile the engine finds the child reliefs save most when claimed by you; separate assessment totals RM5,875 against the alternative.
Is SSPN still worth it once the child is at university?
The SSPN net savings relief is net savings of up to RM8,000 a year; at a 19% marginal rate it saves tax in the year of deposit, and the money can later be withdrawn for fees — but a withdrawal in the same year reduces the net amount.