Category: HBA BLOG

Budget 2026重点解析：马来西亚税务新政策与减免大全

📅 发布日期：2025年10月11日

📍 来源：马来西亚财政部（MOF Malaysia）

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2026年财政预算案（Budget 2026）正式出炉！

本次预算案聚焦在减轻中产与家庭负担、提升企业竞争力与促进经济转型三大方向。

以下是你必须关注的 10 大重点更新 👇

1️⃣ Langkawi & Labuan 车辆税务豁免调整：
📌 仅限于车价不超过 RM300,000 的车辆可享有税务豁免

📌 实施日期：2026年1月1日

📌 影响：高价进口车将不再享有免税待遇。

2️⃣ 雇佣合约（Employment Contract）印花税减免门槛提高：
📌 调高至 RM3,000。

📌 意义：企业雇佣新员工可节省更多行政成本。

3️⃣ 残障子女税务减免提高：
📌父母为 18岁及以下残障子女 可享最高 RM10,000 减免。

📌 涵盖项目包括 健康检查与诊断, 早期干预计划（Early Intervention Programme）,持续康复治疗（Continuous Rehabilitation Treatment）

4️⃣ 托儿与幼儿园学费税务减免扩大：
📌扩大涵盖至 12岁及以下儿童。

📌 每名子女可享 最高 RM3,000 减免。

5️⃣ SARA 感恩援助金 RM100 再次发放：
📌将于 2026年2月中 发放。

📌 新范围包括Included：

✅ 注册日托中心（Pusat Jagaan Harian）

✅ 临时托管中心（Pusat Transit）

6️⃣ 人寿保险税务减免范围扩大：
📌原本人寿保险保费或人寿伊斯兰保险可享有的 RM3,000 个人所得税减免，将扩展至涵盖子女！

📌 鼓励家庭为孩子建立长期保障。

7️⃣ 烈酒与含酒精饮品税率上调 10%：
📌2025年11月1日 起烈酒及含酒精饮品的国产税（Duti Eksais） 将上调 10%

📌 税收全归马来西亚卫生局（KKM/MOH）

📌 政策目的：控制过量饮酒、增加政府税收。

8️⃣ 烟草产品国产税调涨：

📌 延续公共健康政策方向，鼓励无烟生活。

📌 2025年11月1日 起, 政府宣布调高烟草产品的国产税（Duti Eksais）

✅ 香烟：每支上涨 2仙

✅ 雪茄、烟枝及小雪茄：每公斤上涨 RM40

✅ 加热型烟草产品：按其烟草含量，每公斤上涨RM20

9️⃣ First-Class Honours 学生可豁免 PTPTN 学贷：

📌 必须为公立大学毕业生（IPTA）

📌 学位等级First-Class Honours Bachelor’s Degree

📌 家庭属于中低收入群体（B40/M40）

🔟 LLP 利润分配税 2%：

📌从YA2026起：个人合伙人从有限责任合伙企业（LLP）中获得的年度利润分配如超过RM100,000，将被征收 2% 税率。

💡 总结：

Budget 2026 展示了政府在社会关怀与经济重整间的平衡策略。企业应密切关注与 税务扣除、补贴及合规要求 相关的最新政策，以便提前规划现金流与税务策略。

🇲🇾 Budget 2026 Highlights: Malaysia’s Latest Tax Policies & Reliefs Explained

中文版本

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📅 Announced on: 11 October 2025
📍 Source: Ministry of Finance Malaysia (MOF Malaysia)

Malaysia’s Budget 2026 focuses on three key objectives — reducing the financial burden of middle-income families, enhancing business competitiveness, and accelerating economic transformation.

Here are the Top 10 Updates every business owner and taxpayer should know 👇

1️⃣ Langkawi & Labuan Vehicle Tax Exemption Revised

📌 Only vehicles priced below RM300,000 will remain eligible for tax exemption.
📌 Effective date: 1 January 2026
📌 Impact: High-end imported cars will no longer enjoy duty-free privileges.

2️⃣ Employment Contract Stamp Duty Exemption Increased

📌 The stamp duty exemption threshold for employment contracts has been raised to RM3,000.
📌 Benefit: Employers can save more on administrative costs when hiring new staff.

3️⃣ Higher Tax Relief for Parents of Disabled Children (Below 18 Years Old)

📌 Tax relief increased to RM10,000 per child.
📌 Covers expenses such as:

• Health assessments & diagnostics

• Early intervention programmes

• Continuous rehabilitation treatments
  
  

4️⃣ Expanded Childcare & Kindergarten Fee Relief

📌 Extended to children aged 12 and below.
📌 Parents can claim up to RM3,000 per child annually.
📌 Encourages more families to invest in early childhood education.

5️⃣ SARA Assistance (RM100) to Be Reissued in February 2026

📌 Includes beneficiaries from:
✅ Registered daycare centres (Pusat Jagaan Harian)
✅ Temporary care or transit centres (Pusat Transit)

6️⃣ Broadened Life Insurance Tax Relief Coverage

📌 The RM3,000 personal income tax relief for life insurance premiums or Takaful contributions now extends to cover children.
📌 Aims to promote long-term family protection.

7️⃣ Excise Duty on Alcoholic Beverages Increased by 10%

📌 Effective 1 November 2025.
📌 Revenue will be directed to the Ministry of Health (MOH).
📌 Objective: curb excessive drinking and strengthen public healthcare funding.

8️⃣ Tobacco Product Excise Duty Increased

📌 Effective 1 November 2025, to support Malaysia’s “Smoke-Free Nation” initiative.
✅ Cigarettes: +2 sen per stick
✅ Cigars & cigarillos: +RM40 per kg
✅ Heated tobacco: +RM20 per kg (based on tobacco content)

9️⃣ PTPTN Loan Exemption for First-Class Honours Graduates

📌 Applicable to public university (IPTA) graduates.
📌 Must achieve a First-Class Honours Bachelor’s Degree.
📌 Family income must fall under the B40/M40 category.

🔟 2% Tax on LLP Profit Distribution (YA 2026 Onwards)

📌 Starting from Year of Assessment 2026 (YA2026), any individual partner receiving profit distributions exceeding RM100,000 from a Limited Liability Partnership (LLP) will be subject to a 2% tax.

💡 Conclusion

Budget 2026 reflects the Malaysian government’s commitment to balance social welfare and economic reform. Businesses should review these updates closely to optimise cash flow, tax planning, and compliance strategies for the upcoming year.