Budget 2027 proposes expanding Lifestyle Tax Relief to include two pet-related expenses:

• Pet vaccination costs, subject to the final eligibility requirements; and

• Fees for adopting a pet from a qualifying registered organisation.

The proposal does not mean that all pet-related expenses, such as food, grooming, boarding or purchases from any pet shop, will qualify. The scope is limited to the specified relief items and will depend on the final rules.

Tax relief is also not the same as a tax refund. Spending RM500 does not mean that LHDN will refund RM500. Eligible relief reduces chargeable income, while the actual tax saving depends on the individual’s applicable tax rate and the relief limit.

Pet owners should check the effective Year of Assessment, qualifying expense conditions and receipt requirements once the final details are announced. Keep official receipts and any supporting documents.

Pet vaccination protects an animal’s health, and adoption can give an animal in need a home. Any tax relief is an added benefit—not a reason on its own to take on the long-term responsibility of caring for a pet.

CCS | Beyond Numbers

Budget 2027：宠物疫苗与领养费用拟纳入生活方式税务减免

《2027年财政预算案》提出扩大生活方式税务减免范围，拟纳入两类宠物相关费用：

• 宠物疫苗接种费用，须符合最终公布的适用条件；以及

• 向符合资格的注册机构领养宠物所支付的费用。

这并不代表宠物食品、美容、寄宿，或向任何宠物店购买宠物的费用都符合减免条件。拟议范围仅限于指定项目，最终仍须以正式规定为准。

税务减免也不等于退税。花费RM500，并不代表LHDN会退还RM500。符合条件的减免用于减少课税收入，实际节省的税款则取决于个人适用税率及减免上限。

宠物主人应在正式细节公布后，确认适用课税年度、合资格费用条件及收据要求，并妥善保留正式收据和相关证明文件。

为宠物接种疫苗，是为了保护它们的健康；领养则能为有需要的生命提供一个家。税务减免只是额外福利，不应成为承担长期宠物照护责任的唯一理由。

CCS | Beyond Numbers