Budget 2026: Tax Measures (Archive)
Historical tax reference for Year of Assessment 2026 filing and prior compliance basis for Sabah enterprises.
Superseded by Budget 2027
This archive documents the tax rules and baseline measures applicable to Year of Assessment 2026. On 9 October 2026, the Malaysian Government tabled Budget 2027, which introduces proposed rate changes for YA2027.
View the updated Budget 2027 summary and comparison tableArchived Baseline Measures
These measures remain the operative law for YA2026 tax returns until YA2027 legislation takes legal effect.
Individual Resident Standard Relief
Standard personal relief granted for resident individual taxpayers.
SME Corporate Income Tax Regime (YA2026 Baseline)
SME preferential tax rate schedule for qualified companies (first RM150k at 15%, RM150k-RM600k at 17%, balance at 24%).
Looking for other tax guides?
Explore compliance deadlines, e-invoicing timelines, and business structure guides in the main hub.
Need to file your YA2026 tax return or catch up on bookkeeping?
If you have outstanding YA2026 statutory filings or need help closing your financial year, our Kota Kinabalu team can assist you.