Relief by situation · YA2026
Single parent with two children: tax reliefs and the refund — YA2026
One income, two children and every expense in one name — which means every relief is in one name too. On RM5,000 a month the child and individual reliefs already come to RM17,000 without a receipt; childcare fees, vaccinations and the children's check-ups add more. This page works out the real tax and the refund you should expect after filing.
In short: Two children under 18 give RM2,000 each automatically — your automatic reliefs come to RM17,000. With RM6,000 of example receipts, the YA2026 tax falls from RM1,080 to RM720. Your employer deducts about RM1,080 of PCB a year, so after filing with receipts you get a refund of about RM360.
- Automatic reliefs
- RM17,000
- Tax with example receipts
- RM720
- Estimated PCB refund
- RM360
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)
No credit card · BM, English & 中文 · your records live in the cloud, not on one phone
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 | 4,000 |
| Individual & dependent relatives | 9,000 |
| Life insurance & EPF | 4,000 |
| Total | 17,000 |
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) |
|---|---|---|---|
| Childcare & kindergarten fees | 3,000 | 3,000 | 3,000 |
| Lifestyle | 2,500 | 2,000 | 2,000 |
| Medical check-up & mental health | 1,000 | 600 | 600 |
| Serious illness, fertility, vaccination & dental | 10,000 | 400 | 400 |
| SSPN net savings | 8,000 | – | – |
| 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 |
|---|---|---|---|---|---|
| RM3,500 | 17,000 | 0 | 0 | 0 | – |
| RM5,000 | 17,000 | 1,080 | 720 | 360 | 360 |
| RM7,000 | 17,000 | 3,370 | 2,710 | 660 | 660 |
| RM10,000 | 17,000 | 10,150 | 8,830 | 1,320 | 1,320 |
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.
Why the numbers come out this way
Child relief does not depend on marital status: the parent who supports the child claims Child under 18 of RM2,000 per child, 100%, as long as the former spouse does not claim the same child. The Spouse / alimony relief, meanwhile, only covers court-ordered alimony paid to a former wife — not single status itself.
Because your chargeable income of RM37,000 sits in the lower bands, the RM400 rebate and the low rates make each receipt worth 6 sen per ringgit — small per receipt, but Childcare & kindergarten fees fees alone can reach RM3,000. Your employer deducts PCB from the status and number of children you declare; receipts are not counted, so the refund is what the receipts give back.
Tips for this situation
- Declare your children to your employer on form TP3/TP1 so the monthly PCB is lower — rather than waiting a year for the refund.
- Registered Childcare & kindergarten fees fees (cap RM3,000) are the biggest receipt-based relief for a single parent with young children; ask for monthly receipts in your name.
- Children's vaccinations and dental care fall under Serious illness, fertility, vaccination & dental (a group cap shared with the medical check-up) — keep clinic receipts even when small.
- If you receive or pay maintenance, keep the court order: alimony paid to a former wife is claimed under Spouse / alimony.
How ListBelanja handles it for you
- Enter the number of children once in the Tax data wizard; the child reliefs and PCB estimate are worked out immediately.
- Forward childcare e-receipts and send clinic receipt photos via Telegram — the app matches them to the right cap.
- The PCB calculator in the app shows whether your employer deducts too much, and how large a refund to expect.
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
Can a single mother claim the full child relief?
Yes — RM2,000 for each child under 18 (YA2026), 100%, as long as the former spouse does not claim the same child. No receipt is needed; enter the number of children on Form BE.
What refund can I expect on RM5,000 a month?
Your employer deducts about RM1,080 of PCB a year, so after filing with receipts you get a refund of about RM360. At higher salaries the refund grows: the salary table above shows it.
Does single-parent status give any extra relief?
There is no special single-parent relief in LHDN's YA2026 table; the advantage is that all child reliefs and household receipts are claimed by one person with no splitting — plus the RM400 rebate when chargeable income is no more than RM35,000.