The personal income tax relief limit is to rise from RM9,000 to RM12,000 under Budget 2027, alongside lower rates for two taxable-income bands. The Finance Minister announced the changes in the Dewan Rakyat on October 9. The rate for taxable income between RM70,000 and RM100,000 is to become 18 per cent; the RM100,000 to RM150,000 band is to carry a 24 per cent rate. Both represent a one-percentage-point reduction. For Kuching taxpayers, the extra RM3,000 in personal relief is not a RM3,000 cash payment or an automatic RM3,000 reduction in tax payable. Relief reduces the income subject to tax; the actual saving depends on the person's taxable income and applicable rates. Likewise, the two announced band rates should not be read as a flat tax on everyone's entire salary. The budget also widens several expense categories: sports equipment relief is to include sports shoes, while education and skills-training relief is to include children's tuition fees. Lifestyle relief is to cover AI subscriptions, vaccination costs and pet adoption from registered centres. The government estimated that the package could provide up to RM1,600 in additional disposable income for about five million taxpayers nationwide. That is an upper estimate, not a guaranteed rebate for every filer. The report did not specify the assessment year or detailed claim conditions, so taxpayers will need the Inland Revenue Board's implementation guidance before applying the new categories to a return.