Relief by situation · YA2026
First home: tax relief on loan interest, an EV charger and home upgrades — YA2026
The first year of owning a home brings big bills — and two reliefs many people miss: housing loan interest on a first residential home (cap RM7,000, depending on the house price) and EV charging & food waste composter (cap RM2,500). With you on RM7,500 a month, your spouse on RM4,000 and one child, this page works out the tax, the saving and who should claim the jointly paid loan interest.
In short: With loan interest, the EV charger and other receipts totalling RM11,500, your YA2026 tax falls from RM4,650 to RM2,985 — a saving of RM1,665. Your employer deducts about RM4,650 of PCB a year, so after filing with receipts you get a refund of about RM1,665. As a family, separate assessment saves RM8,090.
- Automatic reliefs
- RM15,000
- Tax with example receipts
- RM2,985
- Estimated PCB refund
- RM1,665
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 |
| Individual & dependent relatives | 9,000 |
| Life insurance & EPF | 4,000 |
| Total | 15,000 |
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) |
|---|---|---|---|
| First home loan interest | 7,000 | 7,000 | 7,000 |
| EV charging & food waste composter | 2,500 | 1,500 | 1,500 |
| Lifestyle | 2,500 | 2,500 | 2,500 |
| Childcare & kindergarten fees | 3,000 | – | – |
| Education & medical insurance | 4,000 | – | – |
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 |
|---|---|---|---|---|---|
| RM5,300 | 15,000 | 1,416 | 726 | 690 | 690 |
| RM7,500 | 15,000 | 4,650 | 2,985 | 1,665 | 1,665 |
| RM10,500 | 15,000 | 12,150 | 9,305 | 2,845 | 2,845 |
| RM15,000 | 15,000 | 25,650 | 22,775 | 2,875 | 2,875 |
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 RM7,500 a month, your spouse RM4,000 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) | 2,985 | 200 | 3,185 |
| Joint assessment | 11,275 | – | 11,275 |
Engine result: separate assessment saves RM8,090 a year. The child reliefs save most when claimed by: you.
The most tax-efficient split of the example receipts:
- EV charging & food waste composter: you RM1,500 · your spouse RM0
- First home loan interest: you RM7,000 · your spouse RM0
- Lifestyle: you RM2,500 · your spouse RM0
- Medical check-up & mental health: you RM500 · your spouse RM0
Why the numbers come out this way
The First home loan interest relief is only for the first residential home you live in, with a cap that depends on the house price band in LHDN's table — the relief page shows the current bands. For a loan in two names the interest is split by ownership share, so in a two-income family the optimiser can place the share with the person on the higher marginal rate (11% for you).
EV charging & food waste composter is one of the newer reliefs: a home EV charger, a food-waste composting machine and home CCTV, capped at RM2,500. Together with Lifestyle RM2,500 for electronics and the internet in a new home, the year you move is usually the year your receipts are worth most — as long as every one is kept.
Tips for this situation
- Ask the bank for the yearly interest statement — it is the proof for First home loan interest; the interest portion, not the full instalment, is claimed.
- For a loan in both names, decide each person's share and keep the sale agreement and bank statements — both returns must match.
- Have the EV charger and CCTV installation receipts made out to the owner who claims — the EV charging & food waste composter cap of RM2,500 is per person.
- Furniture and renovation are not reliefs; electronics, books and the home internet go under Lifestyle up to RM2,500.
How ListBelanja handles it for you
- Scan the bank's interest statement like a receipt — the app matches it to First home loan interest and applies the right house-price band.
- In a family group, the optimiser tests the interest share and other receipts on you or your spouse and keeps the cheaper option.
- EV charger, CCTV and new-home electronics receipts are classified automatically; the balance of each cap is shown.
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 is the first-home loan interest relief?
Up to RM7,000 a year for YA2026 on the loan interest of a first residential home you live in, with a lower cap for houses priced above the band in LHDN's table — see the First home loan interest relief page for the current bands.
Husband and wife bought the house together — who claims the interest?
Each claims the interest in proportion to their ownership share. For this profile, separate assessment totals RM3,185 against RM11,275 — a difference of RM8,090; the optimiser in the app splits the share and other receipts for your own numbers.
Can I claim an EV charger and home CCTV?
Yes — under EV charging & food waste composter, capped at RM2,500 for YA2026, with the purchase and installation receipts. It is separate from the Lifestyle cap.