Malaysia Budget 2027: AI subscriptions eligible for income tax relief

Malaysia's Budget 2027 expands lifestyle tax relief to cover AI service subscriptions such as ChatGPT and Gemini. The basic individual tax relief rises from RM9,000 to RM12,000, and rates for two income brackets drop by one percentage point to 18% and 24%.

• AI subscriptions added to lifestyle tax relief capped at RM2,500
• Basic individual tax relief raised from RM9,000 to RM12,000
• Rate for RM70,000–100,000 income cut from 19% to 18%
• Rate for RM100,000–150,000 income cut from 25% to 24%