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Financial AI Suite – Personal Income Tax Report (LHDN Form BE)

Financial AI Suite – Personal Income Tax Report (LHDN Form BE)

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Personal Income Tax Report

Deep analysis based on LHDN Borang BE — discover unutilized tax reliefs

1Profile & Income

2Contributions

3Insurance & PRS

4Lifestyle & Others

Statutory income

RM 0

Relief counted

RM 0

Est. chargeable income

RM 0

📅 Year of Assessment

The relief caps and rate table change with the year. Pick the year you are filing for — the whole calculation follows this choice, and the report stamps it.

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YA 2025
filed in 2026

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YA 2026
planning estimate only — recheck when LHDN publishes the final schedule

👤 Personal Profile

Marital Status

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Single
incl. single parent

👫
Married
Spouse works

👨‍👩‍👦
Married
Spouse doesn't work

✅ Spouse Relief RM 4,000 will be applied only if the spouse total-income field is RM 0 and the other statutory conditions are met.

Eligible Children (Under 18) - 100% Claim RM 2,000 each (RM 2,000 each; for separate assessment, do not also let your spouse claim the same child)

Eligible Children in Higher Education - 100% Claim RM 8,000 each (RM 8,000 each; unmarried, full-time, recognised course/institution; diploma+ in Malaysia or degree+ overseas)

Under-18 Children - 50% Claim (normally relevant where two or more eligible individuals other than spouses living together claim the same child, e.g. after divorce)

Higher-Education Children - 50% Claim (50% of the RM 8,000 amount for each eligible child)

Do You Have Any Business-Income Source? (sole proprietor, freelance/business, partnership or commission-agent activity requires Form B; this Form BE calculator will stop rather than estimate it)

❌
No
employment + other non-business — Form BE

✅
Yes
Form B applies — this BE estimate is not your return

This calculator assumes a resident individual taxed under the progressive scale. Non-residents are taxed differently (generally a flat 30% with no personal reliefs) and are not covered here.

💵 Annual Income

Statutory Employment Income (use the taxable employment amount for e-BE after exempt benefits/allowances - not cash received and not take-home pay)

Spouse Total Income (validation only; it is NOT added under separate assessment. A positive amount prevents the automatic no-income spouse relief.)

Other Statutory Non-Business Income (e.g. net statutory rental/royalty/annuity amounts. Exclude gross receipts, business/freelance income and the Malaysia-source dividends entered separately below.)

Malaysia-Source Dividends Subject to the YA 2025-Onward Dividend-Tax Rules (enter the gross annual amount from dividend vouchers before the RM100,000 threshold; exclude dividends specifically exempt from the 2% regime)

The engine deducts the RM100,000 threshold, apportions chargeable income using A/B x C from Nota Penerangan BE 2025, taxes that dividend portion at 2%, and applies the progressive scale only to the remaining chargeable income.

🏛️ Mandatory Contributions

EPF / Approved-Scheme Contributions Allocated to the RM4,000 Bucket Cap RM 4,000 (annual — use the eligible amount and classification in your EPF/employer/tax statement. Do not repeat an amount entered in the shared RM3,000 bucket below.)

SOCSO & EIS Cap RM 350 (annual — max RM 350)

📄 Spouse / Alimony Relief

Qualifying Alimony Paid to a Former Wife Shared cap RM 4,000 (male taxpayer only; actual qualifying alimony, not voluntary payments or child maintenance. This shares the RM4,000 cap with current-spouse relief.)

Not confirmed
exclude amount

Qualifying alimony
conditions and records confirmed

🤲 Donations / Gifts (Derma / Hadiah)

Money Gifts to Government / State Government / Local Authority (no 10% restriction under subsection 44(6); keep official receipts)

Restricted Approved Donations / Gifts (approved institution/organisation/fund, approved sports body or approved national-interest project - combined deduction capped at 10% of aggregate income)

Separate fields are essential: a mixed donation total cannot be validated correctly by one recipient-category switch.

🛡️ Insurance Premiums (Annual)

Life Insurance / Family Takaful Premium Cap RM 3,000 (max relief RM 3,000 — this bucket is SHARED with any additional voluntary EPF contribution you make, entered below. LHDN's YA 2025 list, item 17)

Medical / Education Insurance Cap RM 4,000 (max relief RM 4,000 for YA 2025 — use only the eligible amount classified in the insurer/takaful operator's annual tax statement, especially for riders or investment-linked policies.)

Additional Voluntary EPF Allocated to the Shared RM3,000 Bucket Shared cap RM 3,000 (optional — enter only the amount classified for this bucket in the relevant statement; do not repeat any amount above. Life/takaful + this amount are capped at RM3,000.)

📈 Private Retirement Scheme (PRS)

Annual PRS Contribution Cap RM 3,000 (max relief RM 3,000 — often overlooked!)

🎯 Lifestyle & Medical Reliefs

Lifestyle Relief Cap RM 2,500 (LHDN's YA 2025 list, item 9 — books/journals/subscriptions, personal computer/phone/tablet, internet subscription bills, and qualifying self-improvement course fees. Max RM 2,500. Do not repeat a course fee in Self Education below. Sports and EV/composting have separate lines.)

EV Charging Facilities Shared cap RM 2,500 (eligible installation, hire-purchase, rental or subscription for own use, YA 2022-2027; not for business. Shares one RM2,500 cap with composting below.)

Food-Waste Composting Machine Shared cap RM 2,500 (domestic use, not business; once every THREE years of assessment; shares the RM2,500 cap with EV charging)

Not confirmed
exclude compost amount

All conditions met
including 3-year rule

Parents' / Grandparents' Medical, Dental, Special-Needs & Care Costs Cap RM 8,000 (exclude the full medical examination entered below; qualifying health condition must be certified by a medical practitioner)

Parents' / Grandparents' Full Medical Examination Sub-limit RM 1,000 (RM1,000 sub-limit inside the same RM8,000 overall cap)

Serious-Illness / Fertility Treatment - Self, Spouse or Child Shared cap RM 10,000 (enter ONLY this base component here. Do not include vaccination, dental, screening or child learning-disability amounts entered below. All components share one RM10,000 cap.)

Vaccination Sub-limit RM 1,000 (separate component; sub-limit RM1,000 inside the RM10,000)

Dental Examination / Treatment Sub-limit RM 1,000 (separate component; sub-limit RM1,000 inside the RM10,000)

Screening / Mental Health Sub-limit RM 1,000 (separate component; combined sub-limit RM1,000 inside the RM10,000)

Education Fees (Self) Cap RM 7,000 (Masters / PhD / professional or technical courses — max RM 7,000. LHDN's YA 2025 list, item 5: self-improvement / skills-upgrade courses are sub-limited to RM 2,000 inside it, entered separately just below.)

of which: Self-Improvement / Skills Courses Sub-limit RM 2,000 (sub-limit RM 2,000 inside the RM 7,000. Enter 0 if none of your fees are skills / self-improvement courses.)

SSPN-i (Net Deposit) Cap RM 8,000 / family (net deposit into a Simpan SSPN account — max RM 8,000 per family, YA 2025 to YA 2027)

👶
Eligible child beneficiary
and no spouse double-claim

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Myself only
NOT claimable

⚠️ PTPTN's rule: the SSPN-i relief is for a parent, adoptive parent or legal guardian saving for a child beneficiary. Saving only for yourself does not qualify. With no children declared, this relief is not counted — switch the option above only if you do have a child beneficiary.

Childcare / Kindergarten Fees Cap RM 3,000 (registered childcare centre/kindergarten; max RM3,000 — child aged 6 and below for YA 2025, extended to 12 and below from YA 2026)

Not confirmed
exclude amount

All conditions met
registered centre; eligible child

Child Learning-Disability Assessment / Intervention Sub-limit RM 6,000 (separate component INSIDE the same RM10,000 medical cap; sub-limit RM6,000; eligible child aged 18 and below)

Not confirmed
exclude amount

All conditions met
eligible diagnosis/intervention

Breastfeeding Equipment Cap RM 1,000 (child aged 2 and below — max RM 1,000, women taxpayers, once every two years)

Not confirmed
exclude amount

All conditions met
woman taxpayer; 2-year rule

Sports Equipment / Sports Facility Fees Cap RM 1,000 (sports equipment, competition registration, gym membership, sports training — declare here, do NOT also include it in Lifestyle above)

First Residential Home Loan Interest (optional) Cap RM 7,000 / RM 5,000 (only for a sale & purchase agreement signed 1 Jan 2025 – 31 Dec 2027, and the first THREE consecutive years of assessment starting with the first year interest is paid)

🚫
Not applicable
no claim

🏠
RM 500,000 and below
max RM 7,000

🏡
RM 500,001 – 750,000
max RM 5,000

Not confirmed
exclude interest

All conditions met
citizen/resident, first home, own occupation, SPA window, first 3 YAs; joint claims apportioned

Tourism Relief (YA 2026 only) Cap RM 1,000 (entrance fees to tourist attractions / cultural & arts programmes — max RM 1,000, counted only when you select YA 2026 above)

🕌 Zakat & Tax Already Paid (For Muslims — Optional)

Qualifying Zakat / Fitrah Paid to the Appropriate Religious Authority (direct tax rebate — reduces tax payable, NOT deducted from income; keep the official receipt)

PCB / MTD Already Deducted (monthly tax deduction already paid to LHDN this year — from your EA form / payslips)

Without this figure the report can only estimate your tax liability — it cannot tell you whether you still owe LHDN or are due a refund.

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Analyzing Your Tax Data

Our AI is crunching the numbers and generating personalized insights

Initializing... 0%

1 Validating your inputs

2 Calculating financial metrics

3 AI analyzing your data

4 Generating personalized report

5 Preparing final results