{"id":3784,"date":"2026-10-10T15:28:11","date_gmt":"2026-10-10T15:28:11","guid":{"rendered":"https:\/\/usafe-ca.com\/?p=3784"},"modified":"2026-10-10T16:14:30","modified_gmt":"2026-10-10T16:14:30","slug":"malaysia-budget-2027-part-1-overview-and-personal-tax","status":"publish","type":"post","link":"https:\/\/usafe-ca.com\/zh\/2026\/10\/10\/malaysia-budget-2027-part-1-overview-and-personal-tax\/","title":{"rendered":"Malaysia Budget 2027: Part 1 &#8211; Overview and Personal Tax"},"content":{"rendered":"<h3>Malaysia Budget 2027: Part 1 &#8211; Overview and Personal Tax<\/h3>\n<p>Malaysia Budget 2027 introduces a range of measures aimed at easing financial pressures, encouraging investment and supporting business growth. For corporate leaders and business owners, the main opportunities lie in lower tax rates for qualifying MSMEs, expanded financing, investment incentives and targeted grants.<\/p>\n<p>This article summarises selected proposals reported in the attached newsletter, with practical considerations for business planning. Implementation remains subject to applicable legislation, eligibility requirements and official guidelines.<\/p>\n<h5>1. Economic Outlook: Continued Growth with Fiscal Discipline<\/h5>\n<p>The newsletter projects continued economic expansion in 2027, supported by government spending and a narrower fiscal deficit.<\/p>\n<div>\n<section>Malaysia Budget 2027 spending allocationTotal expenditure of approximately RM459.8 billion, as reported in the newsletter.<\/p>\n<div>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"\" 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alt=\"Chart\" width=\"574\" height=\"260\" \/><span style=\"color: #0000ff;\"><span style=\"color: #008000;\">\u25a0<\/span><\/span>Development expenditure<\/p>\n<p><span style=\"color: #0000ff;\">\u25a0<\/span> Operating expenditure<\/p>\n<\/div>\n<table style=\"height: 90px;\" width=\"390\">\n<thead>\n<tr>\n<th>Category<\/th>\n<th>Amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Operating expenditure<\/td>\n<td>376.8 Billion<\/td>\n<\/tr>\n<tr>\n<td>Development expenditure<\/td>\n<td>83 Billion<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/section>\n<p>Operating expenditure represents approximately <strong>82%<\/strong> of the allocation, while development expenditure accounts for <strong>18%<\/strong>.<\/p>\n<\/div>\n<h5>2. Individual Income Tax Rates<\/h5>\n<div>\n<div>\n<div>\n<table>\n<thead>\n<tr>\n<th>Chargeable income band<\/th>\n<th>Existing rate<\/th>\n<th>Proposed rate<\/th>\n<th>Difference<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>RM0\u2013RM5,000<\/td>\n<td>0%<\/td>\n<td>0%<\/td>\n<td>No change<\/td>\n<\/tr>\n<tr>\n<td>RM5,001\u2013RM20,000<\/td>\n<td>1%<\/td>\n<td>1%<\/td>\n<td>No change<\/td>\n<\/tr>\n<tr>\n<td>RM20,001\u2013RM35,000<\/td>\n<td>3%<\/td>\n<td>3%<\/td>\n<td>No change<\/td>\n<\/tr>\n<tr>\n<td>RM35,001\u2013RM50,000<\/td>\n<td>6%<\/td>\n<td>6%<\/td>\n<td>No change<\/td>\n<\/tr>\n<tr>\n<td>RM50,001\u2013RM70,000<\/td>\n<td>11%<\/td>\n<td>11%<\/td>\n<td>No change<\/td>\n<\/tr>\n<tr>\n<td>RM70,001\u2013RM100,000<\/td>\n<td>19%<\/td>\n<td><strong>18%<\/strong><\/td>\n<td><strong>1 percentage point lower<\/strong><\/td>\n<\/tr>\n<tr>\n<td>RM100,001\u2013RM150,000<\/td>\n<td>25%<\/td>\n<td><strong>24%<\/strong><\/td>\n<td><strong>1 percentage point lower<\/strong><\/td>\n<\/tr>\n<tr>\n<td>RM150,001\u2013RM400,000<\/td>\n<td>25%<\/td>\n<td>25%<\/td>\n<td>No change<\/td>\n<\/tr>\n<tr>\n<td>RM400,001\u2013RM600,000<\/td>\n<td>26%<\/td>\n<td>26%<\/td>\n<td>No change<\/td>\n<\/tr>\n<tr>\n<td>RM600,001\u2013RM1,000,000<\/td>\n<td>28%<\/td>\n<td>28%<\/td>\n<td>No change<\/td>\n<\/tr>\n<tr>\n<td>RM1,000,001\u2013RM2,000,000<\/td>\n<td>28%<\/td>\n<td><strong>30%<\/strong><\/td>\n<td><strong>2 percentage points higher<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Above RM2,000,000<\/td>\n<td>30%<\/td>\n<td>30%<\/td>\n<td>No change<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>These are marginal rates:<\/strong> each rate applies only to income falling within the relevant band.<\/p>\n<h5>3. What the Rate Changes Could Mean<\/h5>\n<p>The following illustrations compare tax on the <strong>same chargeable income<\/strong>, before considering the effect of revised reliefs or rebates.<\/p>\n<div>\n<div>\n<div>\n<table>\n<thead>\n<tr>\n<th>Chargeable income<\/th>\n<th>Tax under existing rates<\/th>\n<th>Tax under proposed rates<\/th>\n<th>Annual impact<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>RM100,000<\/td>\n<td>RM9,400<\/td>\n<td>RM9,100<\/td>\n<td><strong>RM300 saving<\/strong><\/td>\n<\/tr>\n<tr>\n<td>RM150,000<\/td>\n<td>RM21,900<\/td>\n<td>RM21,100<\/td>\n<td><strong>RM800 saving<\/strong><\/td>\n<\/tr>\n<tr>\n<td>RM600,000<\/td>\n<td>RM136,400<\/td>\n<td>RM135,600<\/td>\n<td><strong>RM800 saving<\/strong><\/td>\n<\/tr>\n<tr>\n<td>RM1,500,000<\/td>\n<td>RM388,400<\/td>\n<td>RM397,600<\/td>\n<td><strong>RM9,200 increase<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<p>The actual impact depends on each taxpayer\u2019s income, allowable deductions, reliefs and rebates.<\/p>\n<h5>4. Expanded Personal Tax Reliefs<\/h5>\n<div>\n<div>\n<div>\n<table>\n<thead>\n<tr>\n<th>Relief<\/th>\n<th>Existing position reported in the newsletter<\/th>\n<th>Proposed change from YA 2027<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Individual and dependent relatives<\/strong><\/td>\n<td>RM9,000<\/td>\n<td>Increase to <strong>RM12,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Medical treatment \/ health and well-being<\/strong><\/td>\n<td>Overall RM10,000 limit<\/td>\n<td>Reclassified and expanded to include qualifying postnatal care up to <strong>RM3,000<\/strong> and breastfeeding equipment up to <strong>RM1,000<\/strong>, within the overall limit<\/td>\n<\/tr>\n<tr>\n<td><strong>Parents and grandparents care<\/strong><\/td>\n<td>RM8,000 overall limit; narrower care scope<\/td>\n<td>Broader qualifying care expenses, with the <strong>RM8,000 limit retained<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Sports-related lifestyle<\/strong><\/td>\n<td>RM1,000 overall limit<\/td>\n<td>Include sports shoes up to <strong>RM300<\/strong>, within the overall limit<\/td>\n<\/tr>\n<tr>\n<td><strong>Education and skills training<\/strong><\/td>\n<td>Separate treatment for education and certain skills courses<\/td>\n<td>Consolidated <strong>RM7,000 overall limit<\/strong>, with category-specific sublimits<\/td>\n<\/tr>\n<tr>\n<td><strong>Lifestyle<\/strong><\/td>\n<td>RM2,500 overall limit<\/td>\n<td>Include qualifying personal AI subscriptions, pet adoption and specified veterinary services<\/td>\n<\/tr>\n<tr>\n<td><strong>SOCSO contributions<\/strong><\/td>\n<td>RM350 relief<\/td>\n<td>Broader mandatory contribution coverage, plus additional relief up to <strong>RM150<\/strong> for specified voluntary contributions<\/td>\n<\/tr>\n<tr>\n<td><strong>Domestic tourism<\/strong><\/td>\n<td>Relief up to RM1,000 for qualifying entrance fees<\/td>\n<td>Extended to <strong>YA 2027<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<p>The sublimits form part of the relevant overall relief limit; they should not automatically be added to that limit.<\/p>\n<h5>5. Education and Skills Training Relief<\/h5>\n<p>The newsletter describes the proposed consolidated relief as follows:<\/p>\n<div>\n<div>\n<div>\n<table>\n<thead>\n<tr>\n<th>Qualifying expenditure<\/th>\n<th>Proposed limit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Recognised certificate, diploma, degree, master\u2019s or doctoral studies undertaken by the taxpayer at qualifying Malaysian institutions or professional bodies<\/td>\n<td>Within the <strong>RM7,000 overall limit<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Recognised TVET upskilling or self-enhancement courses for the taxpayer or spouse<\/td>\n<td><strong>RM3,000 sublimit<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Specified non-employment courses for the taxpayer or spouse, or qualifying children\u2019s classes and tuition<\/td>\n<td><strong>RM2,000 sublimit<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>Personal tax planning priorities<\/strong><\/p>\n<ul>\n<li>Retain receipts and evidence that service providers or courses meet the qualifying requirements.<\/li>\n<li>Review the effect of both the new rates and increased reliefs when estimating annual tax.<\/li>\n<\/ul>\n<p>High-income directors should assess the impact of the lower threshold for the 30% marginal rate.<\/p>\n<h5 style=\"text-align: left;\">Conclusion<\/h5>\n<p>Malaysia Budget 2027 combines continued government spending with proposed personal tax changes that may ease financial pressures for many individuals and families. Lower rates for selected income bands and broader reliefs could reduce tax liabilities, while the revised threshold for the 30% marginal rate may increase the tax burden for higher-income earners.<\/p>\n<p>Taxpayers should review their expected YA 2027 position, retain supporting documents and consider the combined effect of rate changes and available reliefs. Final tax planning should take account of enacted legislation and official implementation guidelines.<\/p>\n<p><strong>Disclaimer: <\/strong>This article is for general information only and does not constitute professional advice. Budget proposals are subject to final legislation and official guidelines.<\/p>","protected":false},"excerpt":{"rendered":"<p>Malaysia Budget 2027: Part 1 &#8211; Overview and Personal Tax Malaysia Budget 2027 introduces a range of measures aimed at easing financial pressures, encouraging investment and supporting business growth. For corporate leaders and business owners, the main opportunities lie in lower tax rates for qualifying MSMEs, expanded financing, investment incentives and targeted grants. This article [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3817,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,3],"tags":[],"class_list":["post-3784","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-malaysia","category-useful"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v28.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Malaysia Budget 2027: Personal Tax Changes and Reliefs<\/title>\n<meta name=\"description\" content=\"Malaysia Budget 2027: Explore proposed personal tax rates, tax reliefs, education deductions and practical tax planning considerations.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/usafe-ca.com\/zh\/2026\/10\/10\/malaysia-budget-2027-part-1-overview-and-personal-tax\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia Budget 2027: Part 1 - Overview and Personal Tax\" \/>\n<meta property=\"og:description\" content=\"Malaysia Budget 2027: Explore proposed personal tax rates, tax reliefs, education deductions and practical tax planning considerations.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/usafe-ca.com\/zh\/2026\/10\/10\/malaysia-budget-2027-part-1-overview-and-personal-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"uSafe Certified Public Accountants\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/people\/uSafe-Group\/100091808760985\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-10T15:28:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-10T16:14:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/usafe-ca.com\/wp-content\/uploads\/2026\/10\/download-8.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"1667\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"uSafe Staff\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"uSafe Staff\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/usafe-ca.com\\\/2026\\\/10\\\/10\\\/malaysia-budget-2027-part-1-overview-and-personal-tax\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/usafe-ca.com\\\/2026\\\/10\\\/10\\\/malaysia-budget-2027-part-1-overview-and-personal-tax\\\/\"},\"author\":{\"name\":\"uSafe Staff\",\"@id\":\"https:\\\/\\\/usafe-ca.com\\\/#\\\/schema\\\/person\\\/af2d38f32379cb3ed453e7a3b08b9d1b\"},\"headline\":\"Malaysia Budget 2027: Part 1 &#8211; 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