Last checked against official Budget 2027 documents: 9 October 2026, 20:26 (Malaysia time). We update this page as the Finance Bill, gazette orders and agency notices come out.
Budget 2027 was tabled in the Dewan Rakyat on 9 October 2026. Walao, the headlines will all be about the biggest ringgit figures — but a Budget speech is a list of proposals. Most of it only becomes a rule you can rely on after a Finance Act, a gazetted order or an announcement by the agency that runs the scheme.
So this page does one narrow job. It takes the figures our guides depend on, puts what applied before the speech next to what the speech proposed, and says for each one whether it has actually taken effect. Where the speech is silent, we say so instead of guessing.
Quick Answer: Budget 2027 proposes raising the individual tax relief from RM9,000 to RM12,000 and, for resident individuals, cutting the RM70,001 to RM100,000 band to 18% and the RM100,001 to RM150,000 band to 24% from YA2027 (the 30% top rate would start above RM1,000,000 instead of RM2,000,000), plus a RM2,000 minimum wage from June 2027 (SMEs with sales below RM50 million exempted). None of the Budget 2027 changes on this page is in force yet: each change still needs the Finance Bill, a gazette order or an agency notice.
Table of Contents
Table of Contents
What Budget 2027 changed: the tracker
Each row is one figure. “Status” is one of four: Announced — not in force yet, Announced — details pending, In force, or No change announced. The last one means neither the speech nor the tax measures document proposed a change; it is not a promise that nothing will change later.
Money: cash aid, tax and SST
| What | Before Budget 2027 | Budget 2027 says | Status | Takes effect | Official source | Our guide |
|---|---|---|---|---|---|---|
| STR: household income ceiling and top yearly payout | Household income ceiling RM5,000 (single aged 21-59: RM2,500 or below); top yearly payout RM2,200 for a household earning RM2,500 or below with 5 or more children (singles get RM600 a year via SARA). | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | STR payout tiers |
| STR for single people (paid through SARA) | Singles aged 21-59 get their STR entitlement as RM600 a year through SARA, not as a cash STR payment. | The speech says all STR recipients will receive SARA of up to RM150 a month; it does not give a separate amount for single recipients. | Announced — details pending | Not announced | Budget 2027 speech (BM), para 26 | STR eligibility |
| STR payment dates | STR 2026 paid in phases: Phase 1 from 20 January 2026, Phase 2 from 10 March 2026, Phase 3 from 15 August 2026. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | STR payment dates |
| SARA monthly credit on MyKad | SARA credits RM1,200 a year (RM100 a month) to an eligible household (RM2,400/RM200 a month for eKasih Miskin/Miskin Tegar recipients); covers every approved STR household, single and Warga Emas Tiada Pasangan recipient, not only eKasih Miskin cases. | All STR recipients will receive SARA of up to RM150 a month or up to RM1,800 a year, benefiting up to 9 million STR recipients. | Announced — details pending | Not announced | Budget 2027 speech (BM), para 26 | SARA guide |
| Individual tax relief (automatic) | Automatic relief for an individual and dependent relatives is RM9,000 (YA2025). A single taxpayer must register a TIN once employment income exceeds RM34,001 a year after EPF deductions (married with a non-working spouse: RM46,001). | Relief for individual and dependent relatives raised from RM9,000 to RM12,000. | Announced — not in force yet | From YA2027 | Budget 2027 tax measures, Appendix 2 | Tax relief list |
| Tax relief: disabled individual / disabled child | LHDN’s YA2025 tax relief is RM7,000 for a disabled individual and RM8,000 for a disabled child. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | OKU card and benefits |
| Tax relief: lifestyle expenses (item 9) | For the year of assessment 2025, LHDN’s lifestyle relief for reading materials, a personal computer, smartphone or tablet, internet subscription and skill improvement courses (item 9) is restricted to RM2,500. | Scope widened to AI software and app subscriptions (self, spouse or child) and pet care: adoption from registered animal shelters and registered vet services for vaccination and spaying or neutering. The limit stays at RM2,500. | Announced — not in force yet | From YA2027 | Budget 2027 tax measures, Appendix 6 | Tax relief list |
| Tax relief: additional sports relief (item 10) | For the year of assessment 2025, LHDN’s additional lifestyle relief for sports equipment, sports facility rental or entrance fees, sports competition registration fees and gym membership or sports training (item 10) is restricted to RM1,000. | Scope widened to sports shoes, up to RM300; the overall limit stays at RM1,000. | Announced — not in force yet | From YA2027 | Budget 2027 tax measures, Appendix 7 | Tax relief list |
| Tax relief: serious disease, fertility, vaccination, dental (item 6) | For the year of assessment 2025, LHDN’s relief for medical expenses on serious diseases, fertility treatment, vaccination and dental treatment (item 6) is restricted to RM10,000 in total. | Renamed Health and Well-being, limit stays at RM10,000; adds postnatal care by a confinement centre or qualified individual (up to RM3,000) and breastfeeding equipment for children aged 2 and below, paid by self or spouse (up to RM1,000). | Announced — not in force yet | From YA2027 | Budget 2027 tax measures, Appendix 4 | Tax relief list |
| Tax relief: life insurance, EPF, education/medical insurance (items 17 & 19) | For the year of assessment 2025, LHDN’s “Life insurance and EPF” relief (item 17) restricts EPF contributions to RM4,000 and life insurance premiums or family takaful contributions to RM3,000, within a combined item limit of RM7,000; its relief for insurance premiums for education or medical benefit (item 19) is RM4,000. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Tax relief list |
| Service tax: standard rate and reduced band | Standard service tax rate is 8%; a 6% band applies to food & beverage, telecommunications, parking and logistics services. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | SST for consumers |
| Service tax on renting or leasing (not housing) | Rental or leasing services (not housing) were inserted as item 14 of the First Schedule (the same lower-rate schedule that covers F&B, telecoms, parking and logistics) under the Service Tax (Rate of Tax) (Amendment) Order 2026 [P.U.(A) 125/2026], deemed effective from 1 January 2026. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | SST for consumers |
| e-Invoice: turnover below which a business is exempt | e-Invoice is in its fourth phase (turnover up to RM5 million, from 1 January 2026); businesses with annual turnover or revenue below RM3,000,000 are fully exempt. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | e-Invoice for individuals |
| RPGT on a home sold in year 6 or later (citizens / PRs) | For citizens and permanent residents, RPGT on disposal in the 6th year and beyond is 0% (Part I, Schedule 5 RPGTA, effective 1 January 2022). | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Rent vs buy |
Home: stamp duty, loans and electricity
| What | Before Budget 2027 | Budget 2027 says | Status | Takes effect | Official source | Our guide |
|---|---|---|---|---|---|---|
| Stamp duty exemption on a first home | A first residential home priced at no more than RM500,000 is exempt from transfer-instrument stamp duty under the Stamp Duty (Exemption) Order 2021 [P.U.(A) 53/2021] read with its 2025 amendment [P.U.(A) 448/2025], for SPAs signed no later than 31 December 2027. | First home for Malaysian citizens: 100% stamp duty exemption on the loan agreement and transfer instrument for a home priced up to RM500,000; for a first home priced up to RM750,000, 100% exemption on the first RM500,000 and 50% on the price above RM500,000. For SPAs signed from 1 January 2027 to 31 December 2030. | Announced — not in force yet | SPAs signed from 1 January 2027 to 31 December 2030 | Budget 2027 tax measures, Appendix 16 | Buying a house |
| Stamp duty on a home bought by a non-citizen | A non-citizen (or foreign company) buying a residential property pays 8% stamp duty on transfer (item 32(ab), First Schedule, inserted by the Finance Act 2025/Act 874, for instruments from 1 January 2026). | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Buying a house |
| Stamp duty: property transfer above RM1m & loan instruments | LHDN’s stamp duty guideline dated 30 June 2026 sets the item 32(a) duty on a transfer of real property at RM4.00 for every RM100 on the value above RM1,000,000; under item 27(a)(iii) of the First Schedule to the Stamp Act 1949, the duty on a charge or loan instrument that is the principal security for a ringgit loan is RM5.00 for each RM1,000 or part of it. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Buying a house |
| Stamp duty on a tenancy agreement | Every RM250 of annual rent, or part of RM250, is charged RM1 for a tenancy of 1 year or less, RM3 for more than 1 year up to 3 years, RM5 for more than 3 years up to 5 years, and RM7 for more than 5 years (item 49(a), First Schedule, Stamp Act 1949, as replaced by the Finance Act 2024/Act 862 from 1 January 2025). | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Tenancy agreement |
| SJKP MADANI first-home loan guarantee | SJKP MADANI guarantees up to 120% of the house purchase price for eligible first-home buyers (up to 100% of the price plus up to 20% for MRTA/MRTT, legal, valuation, renovation and furnishing costs). | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | First-home loan schemes |
| Household electricity energy charge | Under RP4, the domestic energy charge for monthly usage of 1,500 kWh or below is 27.03 sen/kWh; the old ICPT mechanism has been replaced by a Fuel Adjustment reviewed monthly. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | TNB bill calculator |
Work: wages, EPF, SOCSO and levies
| What | Before Budget 2027 | Budget 2027 says | Status | Takes effect | Official source | Our guide |
|---|---|---|---|---|---|---|
| Minimum wage | Minimum wage under the Minimum Wages Order 2024 is RM1,700 a month or RM8.72 an hour. | Minimum wage to be raised to RM2,000 from June 2027 (proposed); SMEs (PMKS) with sales below RM50 million are exempted. | Announced — not in force yet | June 2027 | Budget 2027 speech (BM), para 32 | Employment contract minimums |
| EPF employee contribution rate (citizens) | A Malaysian employee below 60 contributes 11% of monthly salary (Third Schedule, Part A), for salaries of RM5,000 and below and above RM5,000 alike. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Average salary guide |
| EPF for non-citizen employees | EPF contribution for non-Malaysian employees became mandatory from 1 October 2025: 2% employer share and 2% employee share. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Hiring foreign workers |
| Foreign worker levy by sector (Peninsular) | Immigration’s PLKS renewal table (Jadual 1) sets the Peninsular Malaysia levy at RM1,850 per foreign worker in the manufacturing, construction and services sectors, and RM640 per foreign worker in the plantation and agriculture sectors. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Hiring foreign workers |
| Levy for a foreign domestic helper | Annual levy for a first foreign domestic helper is RM410; RM590 for a second or subsequent helper. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Hiring foreign workers |
| SOCSO and EIS: employee share and wage ceiling | Employee share is 0.5% for SOCSO (Act 4) and 0.2% for EIS (Act 800); the contribution wage ceiling has been RM6,000 a month since 1 October 2024. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | SOCSO claims |
| SOCSO for the self-employed and gig workers | PERKESO’s SKSPS has four contribution plans from RM157.20 a year; under the Gig Workers Act 2025 (Act 872), gig platforms deduct 1.25% of each completed job. | A 35% matching incentive for SOCSO contributions by e-hailing and p-hailing workers, increased to 50% if the platform company also contributes towards the workers’ contributions. | Announced — details pending | Not announced | Budget 2027 speech, para 34 | Self-employed SOCSO |
Family: seniors, OKU, study loans and health
| What | Before Budget 2027 | Budget 2027 says | Status | Takes effect | Official source | Our guide |
|---|---|---|---|---|---|---|
| EPF i-Saraan government incentive | EPF i-Saraan is open only to members below 60; the special incentive is 20% of the year’s voluntary contributions, up to RM500 a year (lifetime cap RM5,000 or age 60, whichever is earlier). | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Senior citizen benefits |
| Bantuan Warga Emas (monthly) | JKM’s Bantuan Warga Emas pays RM600.00 a month to a Malaysian citizen aged 60 and above who passes JKM’s means test (household income within the Poverty Line Income). | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Senior citizen benefits |
| OKU allowances: EPOKU / BTB / BPT (monthly) | JKM pays EPOKU RM450/month to a working disabled person, BTB RM300/month to a disabled person unable to work, and BPT RM500/month for caregiving of a bedridden or chronically ill person. | Caregiving aid for bedridden disabled people and chronic patients (BPT) to rise to RM600 a month; the income threshold to qualify for the disabled workers’ allowance (EPOKU) to rise to RM2,000. | Announced — details pending | Not announced | Budget 2027 speech (BM), para 77 | OKU card and benefits |
| PTPTN service charge (Ujrah) | PTPTN’s loan service charge (Ujrah) is 1% a year on the outstanding balance, charged from the 13th month of repayment. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | PTPTN repayment |
| PeKa B40 free health screening: who qualifies | PeKa B40 health screening is free; eligibility is being a registered STR recipient (or their registered spouse) aged 40 or above. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Health screening cost |
| Government clinic outpatient fee (citizen) | A citizen pays RM1 per outpatient visit, including all investigations, at a government hospital, district hospital or polyclinic. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Government vs private hospital |
Driving: petrol subsidy and road tax
| What | Before Budget 2027 | Budget 2027 says | Status | Takes effect | Official source | Our guide |
|---|---|---|---|---|---|---|
| BUDI95 subsidised RON95 price and who qualifies | BUDI95 subsidised RON95 is RM1.99 a litre, verified at the pump with MyKad and an active driving licence. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | RON95 and BUDI95 |
| BUDI95 monthly quota | The BUDI MADANI RON95 subsidised monthly quota is 300 litres, restored from 200 litres effective 1 September 2026. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | RON95 and BUDI95 |
| Road tax for petrol cars (by engine size) | Peninsular petrol road tax is calculated by engine capacity and the rates are unchanged; e.g. a private 1,401-1,600cc saloon pays RM90 a year. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | Road tax price list |
| Road tax for electric cars (by motor power) | JPJ’s EV road tax table (Surat Pekeliling Bil.01/2026, dated 1 April 2026) charges RM335 a year for the 220,001-230,000 watt motor-power tier. | — | No change announced | — | Not mentioned: Budget 2027 speech (BM); Budget 2027 tax measures; Budget 2027 tax measures (BM) | BYD vs Tesla road tax |
Announced, but not in our tracker
New schemes and changes that none of our guides covered before Budget 2027. Listed only when an official document names them, with the same four statuses.
| What | Budget 2027 says | Status | Takes effect | Official source |
|---|---|---|---|---|
| Resident individual income tax rates | Cut: the RM70,001 to RM100,000 band from 19% to 18%, and a new RM100,001 to RM150,000 band at 24% instead of 25%. Raised: the 30% top rate will apply to chargeable income exceeding RM1,000,000 instead of exceeding RM2,000,000, so the slice above RM1,000,000 up to RM2,000,000 goes from 28% to 30%. | Announced — not in force yet | From YA2027 | Budget 2027 tax measures, Appendix 1 |
| SARA MADANI for adults who are not STR recipients | Malaysians aged 18 and above who are not STR recipients will receive SARA MADANI of RM100, twice (before Aidilfitri and before Merdeka), up to 13 million people including the M40. | Announced — details pending | Not announced | Budget 2027 speech (BM), para 26 |
| Minimum wage for semi-skilled workers and graduates | The workers’ income framework will be reformed, beginning with a minimum wage of RM2,500 a month for semi-skilled workers and graduates. | Announced — details pending | Not announced | Budget 2027 speech, para 32 |
| Early schooling aid (Bantuan Awal Persekolahan) | Raised to RM200 per pupil for the 2027 school session. | Announced — details pending | Not announced | Budget 2027 speech (BM), para 98 |
| PTPTN repayment deferral and minimum repayment | For 2027, repayment is deferred for borrowers earning up to RM2,500 a month; borrowers earning RM2,500 to RM3,000 a month pay a minimum repayment of only RM50. | Announced — details pending | Not announced | Budget 2027 speech (BM), para 102 |
| Tax relief: education and skills training fees | Renamed Education and Skills Training Fees, with an overall limit that stays at RM7,000, covering: (i) courses recognised by any regulatory agency, from Certificate to PhD level in any field, for self, at a local institution or professional body recognised by the Government of Malaysia or approved by the Minister of Finance; (ii) up to RM3,000 for TVET upskilling courses for self or spouse recognised by the Director General of Skills Development under Act 652; (iii) up to RM2,000 for non-work classes for self or spouse, or STEM, arts, languages and religion classes or tuition for children. The lifestyle relief for upskilling course fees is merged into it. | Announced — not in force yet | From YA2027 | Budget 2027 tax measures (BM), Appendix 5 |
| Tax relief: care of parents and grandparents | Care at home, day care centres and residential care centres to cover all types of care expenses, not only medical care; claims need a written declaration from the carer (excluding yourself, your spouse or your children) or a copy of the carer’s work permit, with receipts, without a registered medical practitioner’s verification. | Announced — details pending | From YA2027 | Budget 2027 tax measures, Appendix 3 |
| Tax relief: tourism expenses | The relief of up to RM1,000 to promote domestic tourism (entrance fees to tourist attractions and cultural and arts programmes), given for YA2026, is extended to YA2027. | Announced — not in force yet | YA2027 | Budget 2027 tax measures, Appendix 8 |
| Tax relief for SOCSO contributions | Relief (still capped at RM350) to cover mandatory LINDUNG KENDIRI contributions in 3 mandatory sectors (passenger transport, goods or food transport, hawkers); an additional relief of up to RM150 for voluntary LINDUNG 24 and LINDUNG KENDIRI contributions in 17 non-mandatory sectors. | Announced — not in force yet | From YA2027 | Budget 2027 tax measures, Appendix 9 |
| SOCSO matching incentive for the self-employed | 70% SOCSO matching contribution incentive for more than 200 thousand self-employed people in 17 non-mandatory sectors. | Announced — details pending | Not announced | Budget 2027 speech (BM), para 34 |
| Service tax on elderly care services | Reduced from 8% to 6% from 1 January 2027; annual care fees of up to RM96,000 per person are exempt at registered elderly care centres. | Announced — not in force yet | 1 January 2027 | Budget 2027 tax measures, Appendix 34 |
| Bankruptcy threshold | Raised to RM150,000 from 2027. | Announced — details pending | From 2027 | Budget 2027 speech (BM), para 80 |
| Automatic EPF membership at 18 | Every citizen will be registered automatically as an EPF member on reaching age 18. | Announced — details pending | Not announced | Budget 2027 speech (BM), para 35 |
| Stamp duty exemption for revived abandoned housing projects | 100% stamp duty exemption reintroduced on loan agreements and transfer instruments executed by rescue contractors or developers and by original buyers, for the revival of abandoned housing projects certified by the Ministry of Housing and Local Government. | Announced — not in force yet | 1 January 2027 to 31 December 2030 | Budget 2027 tax measures, Appendix 17 |
How to read this table
- Announced — not in force yet: the speech or the tax measures document proposes it and gives the amount, who qualifies and a start date. Until the start date arrives and the legal instrument exists, the “Before” figure is still the one that applies to you.
- Announced — details pending: the speech names the change but not the amount, the date or who qualifies. We fill those in only from an official document, not from news reports.
- In force: the Finance Act, gazette order or agency notice that makes it law or policy has been published, and the start date has passed. We link that document, not the speech.
- No change announced: neither the speech nor the tax measures document proposes a change. Rates can still move later by other routes (a gazette order, an agency decision), and our monitor keeps checking them.
- Tax year vs calendar year: income tax changes are usually stated “from year of assessment 2027”. A year of assessment is the year the income is earned; you file for it the following year. Example: a relief stated as applying “from year of assessment 2027” covers income earned in 2027 and is claimed in the return filed in 2028.
From the speech to your wallet: what happens next
The speech is step one. What usually follows, going by how Budget 2026 played out (Budget 2026 was tabled on 10 October 2025):
- Finance Bill: tax changes (income tax, stamp duty, RPGT) go to Parliament as a Finance Bill. Budget 2026’s bill was given its first reading on 18 November 2025, passed by the Dewan Rakyat on 1 December 2025, received Royal Assent on 27 December 2025 and was gazetted as the Finance Act 2025 (Act 874) on 31 December 2025. We mark a tax row “In force” only after the Act is gazetted and its start date has passed.
- Gazette orders: service tax rates and scope, and the minimum wage, change by an order published in the Federal Gazette. For Budget 2026, the higher excise duty on cigarettes announced on 10 October 2025 took effect on 1 November 2025 under the Excise Duties Order 2025 (P.U.(A) 389/2025), gazetted on 31 October 2025.
- Agency notices: cash aid (STR, SARA), EPF, SOCSO and PTPTN changes start when the agency opens applications or publishes its own terms. STR 2026 applications opened on 13 October 2025, three days after the speech, but LHDN paid Phase 1 from 20 January 2026.
- Details can change on the way: Budget 2025 said the wider sales and service tax would start on 1 May 2025. It started on 1 July 2025, and the Ministry of Finance changed its scope again on 27 June 2025, four days before.
Frequently Asked Questions
When does Budget 2027 take effect?
There is no single date. Each measure starts when its own legal instrument allows: tax changes after the Finance Act, service tax and minimum wage changes by gazette order, and cash aid when the agency opens it. The tracker above gives each figure its own date and status. For Budget 2027, the tax measures put the income tax relief and rate changes from year of assessment 2027, and the stamp duty exemptions we track (first homes and revived abandoned housing projects) on documents executed from 1 January 2027 to 31 December 2030 (for first homes, the date of the sale and purchase agreement), while the speech gives June 2027 for the higher minimum wage.
Do Budget 2027 tax changes affect the tax return I file in 2027?
No, not for the changes we track: the tax measures state the new reliefs and rates from year of assessment 2027, so the return you file in 2027 still uses the current figures. Check the “Takes effect” column: a change stated from year of assessment 2027 applies to income earned in 2027, which is filed in 2028.
Is STR 2027 confirmed, and when is the first payment?
The speech raises the STR SARA allocation for 2027 and says all STR recipients will receive SARA of up to RM150 a month, but it does not give STR payment amounts by household or any payment dates. The payment dates for STR 2026 were published by LHDN, not in the Budget speech; our STR guide will carry the 2027 dates once LHDN publishes them.
What is the difference between “announced” and “in force”?
Announced means the Budget speech or the tax measures document proposes it. In force means the Act, gazette order or agency notice that makes it binding has been published and its start date has passed. Until then, plan with the figure that applies today.
Where can I read the official Budget 2027 documents?
The Ministry of Finance publishes the speech, the tax measures and the economic and fiscal outlook on its Budget portal: https://
belanjawan . Tax details are later carried by LHDN and the Royal Malaysian Customs Department..mof .gov .my/ en
Sources
Every figure above comes from one of these, checked on 9 October 2026, 20:26.
- Ministry of Finance — Budget 2027 speech: Budget 2027 speech (PDF)
- Ministry of Finance — Budget 2027 tax measures: Budget 2027 tax measures (PDF)
- Ministry of Finance — Economic Outlook 2027 / Fiscal Outlook 2027: Ministry of Finance Budget portal
- LHDN (Inland Revenue Board) — LHDN Budget page (Malay)
- Royal Malaysian Customs Department (SST) — MySST list of SST orders
- Parliament of Malaysia — Finance Bill 2026: Not yet tabled as of 9 October 2026, 20:26
- Agency pages behind each row (KWSP, PERKESO, PTPTN, JKM, JPJ, Immigration, MOF/BUDI95, ST/TNB): listed in the “Official source” column above.
About this page. Put together by an independent Malaysian who reads the Budget speech, the tax measures document, the Finance Bill and the agencies’ own notices rather than summaries of them, and re-checks them as they are published. A Budget speech contains proposals: amounts, dates and eligibility can change before they are passed or gazetted, and some are never implemented. This page is not tax, legal or financial advice and does not say whether you qualify for anything. Before you pay, claim, file or sign on the strength of a Budget measure, confirm with LHDN, the Customs Department or the agency that runs the scheme.