7th January 2026 - 5 min read
Malaysians who spend on vaccinations, health screenings, and gym memberships can claim back more at tax time under Budget 2026.
The budget expanded tax reliefs for preventive healthcare, and health protection schemes for lower-income Malaysians continue into 2026.
| What | When |
| Expanded vaccination tax relief | YA 2026 (file in 2027) |
| Continued MySalam health protection | 2026 |
| EPF Akaun Sejahtera for medical insurance | 2026 (details TBA) |
Budget 2026 expanded several reliefs that reward healthy spending. If you’re paying for health screenings, vaccinations, gym memberships, or medical insurance, make sure you’re claiming what you’re entitled to. For the full list of tax reliefs, see our complete income tax relief guide.
Relief amount: Up to RM1,000
Who can claim: Self, spouse, and children
What changed: Previously limited to eight specific vaccines (pneumococcal, HPV, influenza, rotavirus, varicella, meningococcal, Tdap, COVID-19). From YA 2026, this expands to all vaccines registered with the National Pharmaceutical Regulatory Agency (NPRA).
Travel vaccines, annual flu shots, and any new vaccines that get NPRA approval are now claimable. Planning a trip to Africa or South America? Those hepatitis and typhoid shots count.
Relief amount: Up to RM1,000
Who can claim: Self, spouse, children, and parents
What counts: Complete medical examinations at registered healthcare facilities
A full health screening package at BP Healthcare, Pantai, or KPJ can easily run RM300-800. That’s potentially RM1,000 off your taxable income if you and your spouse both get checked.
Relief amount: Up to RM1,000 (part of the medical expenses category)
What counts: Consultations with registered psychiatrists or psychologists
A single psychiatrist session runs RM200-400. If you’ve had a few appointments through the year, that’s potentially significant tax savings.
Relief amount: Up to RM1,000 (separate from the RM2,500 lifestyle relief)
What counts: Gym memberships, sports equipment, facility rental, competition fees, sports training fees
This covers the 103 sports listed under the Sports Development Act. Your gym membership, badminton court bookings, and swimming lessons all qualify. Sports clothing and footwear don’t count (considered personal attire), and neither do country club memberships that happen to include gym facilities.
Relief amount: Up to RM3,000 for life insurance/takaful. Up to RM4,000 for education and medical insurance.
What changed: Life insurance relief now includes premiums paid for children (previously just self and spouse)
If you’re paying for a family medical card, make sure you’re claiming the full relief.
| Category | Maximum Relief | Notes |
| Vaccinations | RM1,000 | All NPRA-approved vaccines from YA 2026 |
| Medical checkups | RM1,000 | Self, spouse, children, parents |
| Mental health | RM1,000 | Part of medical expenses category |
| Sports and fitness | RM1,000 | Separate from lifestyle relief |
| Medical insurance | RM4,000 | Education and medical premiums |
| Life insurance/takaful | RM3,000 | Now includes children |
| Serious disease treatment | Up to RM10,000 | Cancer, kidney failure, heart disease, etc. |
Beyond tax reliefs, several government health programmes continue to support Malaysians, particularly those in lower income brackets.
MySalam provides free health coverage to B40 Malaysians (household income below RM3,000/month) who are STR recipients. Since 2019, the scheme has paid out over RM1.2 billion to more than 1.7 million recipients.
What it covers:
Who qualifies: B40 individuals aged 18-65 who are STR recipients, plus their spouses. No application needed, if you’re eligible you’re automatically covered.
PeKa B40 offers free health screenings for Malaysians aged 40 and above in the B40 group; the idea being to catch diabetes, hypertension, and kidney disease early. The programme covers health screening, medical device assistance, and transport incentives for treatment. Budget 2026 allocated RM130 million for PeKa B40 and Skim Perubatan MADANI combined.
Budget 2026 announced that EPF members can use their Akaun Sejahtera savings to subscribe to basic medical or health insurance/takaful plans. This builds on the existingi-Lindung platform and is aimed at lower-income contributors who might not otherwise afford health coverage. Implementation details are being finalised.
Tax reliefs are based on spending between 1 January and 31 December of the assessment year. For YA 2025 (filed in 2026), that means expenses incurred in 2025.
Keep receipts: Scan or photograph them immediately. Thermal receipts fade within months.
Medical checkups must be “complete examinations”: A GP visit for a cough doesn’t count. You need a proper health screening package.
Gym memberships and vaccinations need payment receipts: The receipt should show your name, the service, and amount paid.
File via MyTax e-Filing: Input relief amounts under the relevant categories. You don’t upload receipts when filing, but keep them for seven years in case of audit.
Don’t double-claim: If your employer provides free health screening as a benefit, you can’t claim the same expense.
Budget 2026 makes prevention cheaper. Vaccinations, screenings, fitness, insurance, all of it can reduce your tax bill if you keep the receipts.
None of these reliefs are dramatic on their own. A RM1,000 tax relief here, another RM1,000 there. But for a family that’s paying attention, the savings add up across the year.
If you haven’t claimed health-related tax reliefs before, start keeping those receipts.
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Comments (2)
SCUBA DIVING IS ELIGIBLE FOR TAX RELIEF?
Hi Carmen, To clarify based on LHDN guidance and the Sports Development Act, scuba diving related expenses can only be claimed in limited situations. The purchase of scuba diving equipment such as fins, masks, BCDs and dive computers may be claimed under the Lifestyle tax relief for sports equipment, subject to the annual lifestyle relief limit, but sports attire like wetsuits and general apparel are excluded. Scuba diving courses or training fees are only claimable under the Sports Training relief if the training is conducted by a coach, club, or company that is registered with the Sports Commissioner and the… Read more »