Guide · Checked against LHDN's own pages on 17 October 2026

What counts as proof for your tax claims

You don't send receipts with your return. You keep them, and LHDN may ask to see them. Form BE's explanatory notes say to keep the receipts and documents for your reliefs and donations for seven years after the end of the year in which you file.

Example: you file your YA2025 return in 2026. Keep its receipts until the end of 2033.

What to keep for each claim

Claim	Keep
Medical (you, spouse, child)	Receipts from the clinic or hospital; a doctor’s letter for a serious disease
Parents’ medical and care	Receipts and the doctor’s certification of the need for treatment or care
Lifestyle, sports, breastfeeding equipment	Receipts dated in the year
Childcare or kindergarten	Receipts showing the centre is registered
Education fees	Fee receipts from the institution
SSPN, PRS, insurance	The yearly statement from SSPN, the PRS provider or the insurer
EPF, SOCSO and EIS	Form EA from your employer
Disability reliefs	The JKM disability card
Donations	Official receipt with the LHDN approval reference and its dates, or a Government Kew.38 receipt
Zakat and fitrah	Official receipt from the zakat body, or the payslip or Form EA showing the deduction
Departure levy (umrah or religious travel)	Boarding pass and ticket showing the levy; a copy of the Saudi visa (umrah) or a letter from a recognised religious body
First-home loan interest	The sale and purchase agreement and the bank’s yearly interest statement
Rental income	Tenancy agreements, rent records, receipts for each expense, and your rental working (HK-4)

Rental expenses LHDN allows

For property let out but not as a business, LHDN's Public Ruling 12/2018 allows only the direct costs of earning the rent:

Assessment and quit rent
Interest on the loan used to buy the property
Fire insurance
Rent collection fees, and legal costs to recover rent
Costs of renewing a tenancy or changing tenants
Ordinary repairs and maintenance
Replacing furniture and fittings in a furnished property

Not allowed: the costs of finding the first tenant (agent's fee, stamp duty, legal fees for the first agreement), renovation or improvements, and costs while the property waits for its first tenant. Joint owners each report their own share. A net loss counts as zero: it can't reduce other income or be carried forward.

Paper or photo?

Keep the originals. LHDN's notes ask you to keep receipts and supporting documents; a clear photo is a good backup and makes them quick to find, and thermal-paper receipts fade.

A receipt counts in the year it was paid. Reliefs are for money spent in that basis year, so a December 2025 bill paid in January 2026 belongs to YA2026.

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Sources

More guides

Every YA2025 tax relief, explained PCB and your tax refund Form B or Form BE?