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Malaysia Budget 2027: Key Highlights on Minimum Wage, Tax and Financial Aid

Malaysia Budget 2027: Key Highlights on Minimum Wage, Tax and Financial Aid

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Oct 12, 2026 at 01:50 PM

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Malaysia's Budget 2027 was presented in Parliament on 9 October 2026 by Prime Minister and Finance Minister Datuk Seri Anwar Ibrahim.

The budget focuses on helping Malaysians manage the cost of living, protecting households and strengthening the country's economy. The government also aims to ensure that economic growth brings real benefits to ordinary Malaysians.

Budget 2027 has a total allocation of RM459.8 billion, covering government operating expenses and development spending.

The announcements include higher minimum wages, financial assistance for eligible Malaysians, changes to personal tax relief, support for gig workers, skills training and more opportunities for young people.

The budget is the fifth under the Madani government. It continues the government's plans to improve public finances, support households, develop industries and encourage the transition to cleaner energy.

Here are the main announcements, following the order of the original report.

Cost Of Living, Wages and Financial Assistance

The first section focuses on helping Malaysians manage daily expenses, improving wages and providing better financial protection.

STR and SARA Allocation To Increase To RM16 Billion

The government will increase the combined allocation for Sumbangan Tunai Rahmah (STR) and Sumbangan Asas Rahmah (SARA) to RM16 billion in 2027.

The assistance aims to help eligible Malaysians manage the rising cost of living.

Assistance Announced Details
Combined STR and SARA allocation RM16 billion
SARA assistance for STR recipients Up to RM150 per month
Maximum annual SARA assistance RM1,800
Expected SARA recipients Up to 9 million people
SARA Madani payment RM100 on two occasions
Expected SARA Madani recipients Up to 13 million people

All STR recipients will be eligible for SARA assistance of up to RM150 per month, equivalent to RM1,800 a year.

A separate SARA Madani payment of RM100 will also be provided twice to eligible Malaysians aged 18 and above who are not STR recipients. The payments are scheduled ahead of Hari Raya Aidilfitri and in conjunction with the 70th anniversary of Merdeka.

The programme is expected to benefit up to 13 million people, including middle-income households.

Recipients will also be able to use SARA assistance to purchase fresh produce at 216 farmers' markets operated by the Federal Agricultural Marketing Authority (FAMA).

The existing SARA network includes 15,000 participating premises, including small grocery shops and cooperatives. The government plans to expand participation among small grocery outlets.

Minimum Wage To Increase To RM2,000 From June 2027

The government will increase the minimum wage from RM1,700 to RM2,000 per month from June 2027.

The increase is expected to benefit more than four million workers.

Micro, small and medium-sized enterprises (MSMEs) with annual sales below RM50 million will be exempted from this adjustment, according to the budget announcement.

The government also encouraged private-sector employers, particularly profitable companies, to offer higher wages and share the benefits of economic growth with their employees.

GLIC and GLC Living Wage Benchmark To Increase To RM3,400

Government-linked investment companies (GLICs) and government-linked companies (GLCs) will increase their living wage benchmark from RM3,100 to RM3,400 per month.

The change is expected to benefit around 230,000 workers.

The government also called on private-sector employers to consider offering better wages where their financial performance allows.

Individual Tax Relief To Increase From RM9,000 To RM12,000

The government will increase individual tax relief from RM9,000 to RM12,000 under Budget 2027.

Personal income tax rates will also change for selected resident taxpayers.

Chargeable Income Announced Tax Rate
RM70,001 to RM100,000 18%
RM100,001 to RM150,000 24%
Above RM1 million 30%

The tax rates for the RM70,001 to RM100,000 and RM100,001 to RM150,000 income bands will each decrease by one percentage point. Meanwhile, the rate for individuals with chargeable incomes above RM1 million will increase to 30%.

The government expects the combined changes to provide up to RM1,600 in additional disposable income for five million taxpayers.

Tax Relief Expanded For Parental Care and Postpartum Services

The government will expand tax relief to cover postpartum care services and expenses related to caring for parents and grandparents.

This will allow eligible individuals to claim a wider range of care-related expenses beyond healthcare costs.

Other tax relief changes will cover sports shoes, tuition, education and skills courses across different fields.

Lifestyle tax relief will also be expanded to include AI subscriptions and vaccination costs for pets adopted from registered centres.

Taxpayers should check the applicable tax guidelines for qualifying expenses and claim conditions.

Government To Strengthen Income and Protection For Gig Workers

The government plans to improve income and social protection for gig workers, including e-hailing drivers and p-hailing delivery workers.

The Gig Consultative Council will work towards finalising a minimum income formula and a minimum social protection framework in early 2027.

The government has also announced a joint RM160 million package with Grab to support workers' income and welfare.

The package will include measures to:

The government expects the following potential monthly increases in net income:

Worker Category Expected Increase
Median-level e-hailing drivers Up to RM227 per month
P-hailing delivery workers Up to RM100 per month

These figures are expected increases and do not mean every worker will receive the same amount.

Matching Contributions To Strengthen Gig Workers' Social Protection

The government will introduce matching-contribution incentives to help eligible gig workers and self-employed people strengthen their social protection.

Programme Matching Contribution
PERKESO for e-hailing and p-hailing workers 35%
PERKESO when platform companies also contribute Up to 50%
PERKESO for eligible self-employed workers in 17 sectors 70%
EPF incentive for eligible e-hailing and p-hailing workers Up to RM600 per year

The 70% matching incentive will be offered to more than 200,000 self-employed workers across 17 sectors where contributions are not mandatory.

Eligible e-hailing and p-hailing workers will also be able to receive EPF matching contributions of up to RM600 per year, capped at RM6,000 over their lifetime.

In addition, Bank Simpanan Nasional and Agrobank will provide RM270 million in financing for gig workers who want to start businesses or purchase their first homes.

Social Welfare Department Assistance To Reach Nearly RM3.3 Billion

The government will allocate nearly RM3.3 billion for assistance administered by the Social Welfare Department.

The allocation will support vulnerable groups and households in need as part of wider efforts to provide targeted assistance and ease living costs.

State Development, Housing and Infrastructure

The second section focuses on developing each state according to its economic strengths, improving infrastructure and expanding access to housing, transport and public facilities.

Penang To Receive RM100 Million For Strategic Investments

The government will establish a RM100 million strategic investment fund in Penang.

The fund will support early-stage companies in the semiconductor and advanced manufacturing sectors.

The initiative is part of a wider plan to encourage states to develop specialised industries. Other areas highlighted include maritime activities in Lumut, semiconductor development at Kulim Hi-Tech Park and ecotourism in Terengganu.

Selangor To Receive RM100 Million For Flood Mitigation

The government will allocate RM100 million for flood mitigation measures in Selangor.

The plans include developing retention ponds and maintaining rivers.

The government will also assess the Batu and Klang Gates dams to understand their role in flood management over the next 30 years.

Separately, the government plans to develop dams in Kelantan, improve water treatment facilities and replace ageing water pipes to strengthen the state's water infrastructure.

More Public Transport Measures Planned For Johor Bahru

The government will introduce additional public transport measures to help reduce traffic congestion in Johor Bahru ahead of the opening of the Johor Bahru-Singapore Rapid Transit System (RTS) Link.

The planned measures include additional bus services and better connections involving KTM and Grab Shuttle services.

These measures aim to improve transport connections and help manage congestion as cross-border travel demand increases.

Sabah and Sarawak To Receive RM1.5 Billion Each In Interim Special Grants

Sabah and Sarawak will each receive RM1.5 billion in interim special grants in 2027 while discussions continue on a longer-term grant formula.

The federal government will also allocate the following amounts to the two states.

State Federal Allocation for 2027
Sabah RM18.7 billion
Sarawak RM16.2 billion

The budget also provides for higher education sponsorships for students from Sabah and Sarawak to double to 4,200 a year.

The government also highlighted infrastructure development in Sarawak, including the acquisition of Bintulu Port.

Kuala Lumpur Heritage Buildings and Public Spaces To Be Improved

The government will continue preserving Kuala Lumpur's heritage buildings and improving public spaces.

Plans include conserving Kuala Lumpur railway station and the headquarters of Keretapi Tanah Melayu Berhad (KTMB).

The budget also highlighted restoration work at the Sultan Abdul Samad Building, which has attracted around 500,000 visitors, and plans to conserve Stadium Negara following the restoration of Stadium Merdeka.

Both stadiums will be exempted from entertainment duty.

In addition, 100 acres of leased land at Bukit Kiara will be gazetted as federal land for public use. Kuala Lumpur City Hall will also provide 22km of covered walkways.

RM3.3 Billion For Rural Infrastructure

The government will allocate RM3.3 billion for basic rural infrastructure, including roads, street lighting, community facilities, water and electricity supply.

Of this amount, RM2.3 billion will be allocated for rural roads.

The government also plans to strengthen road and rail connections and expand digital connectivity in rural areas.

JENDELA Investment To Improve Digital Connectivity

The government will support a RM5 billion investment under the Jalinan Digital Negara (JENDELA) initiative to improve digital connectivity.

The initiative aims to extend connectivity to rural communities, including Orang Asli villages.

More Affordable Housing and Support For First-Time Buyers

The government will allocate RM1 billion for housing schemes, including Rumah Mesra Rakyat and Residensi Rakyat.

The budget also provides RM20 billion in guarantees under the Skim Jaminan Kredit Perumahan (SJKP).

The scheme aims to support around 80,000 first-time homebuyers, particularly self-employed people who may find it difficult to obtain housing loans.

Eligible first-time buyers will continue to benefit from stamp-duty exemptions for homes priced up to RM500,000, alongside partial relief for properties priced up to RM750,000.

Government Targets Zero Abandoned Housing Projects By 2030

The government aims to eliminate abandoned housing projects by 2030.

The measures are intended to help complete stalled developments and protect homebuyers.

The budget also includes stamp-duty relief for qualifying rescued housing developments to encourage the revival of stalled projects.

Madani Community Programmes To Support Villages and Schools

The Kampung Angkat Madani and Sekolah Angkat Madani programmes have benefited nearly 500 villages and 1,700 schools since their introduction in 2024.

The government will also allocate RM50 million for Komuniti Madani initiatives, focusing on public housing areas and universities or technical and vocational education and training (TVET) institutions.

Other allocations include:

  • More than RM100 million for infrastructure in Chinese new villages.

  • RM80 million for registered non-Muslim places of worship.

These programmes aim to support local communities and improve facilities where people live and study.

GLIC and GLC Foundations To Support Childcare and Train 6,000 Providers

Foundations linked to GLICs and GLCs will provide RM100 million in matching grants for community initiatives.

The support will include measures to strengthen childcare services and train 6,000 childcare providers across more than 50 new areas in nine states.

The initiative aims to improve access to childcare and provide more support for families.

Social Protection and Community Support

The third section focuses on helping vulnerable groups, strengthening social protection and providing more assistance to specific communities and businesses.

RM7.5 Billion In Government Procurement Opportunities For Bumiputera Contractors

The government will provide RM7.5 billion in government procurement opportunities for Bumiputera contractors in the G1 to G4 categories.

The budget also outlines changes to procurement limits for direct procurement and quotation exercises involving maintenance, repairs and facilities.

Separately, TERAJU will provide financing of up to RM1 billion, while GLICs will invest RM2 billion in Bumiputera companies. These investments may support business expansion, public listings and property-related opportunities.

Stamp-Duty and Halal Certification Support For Bumiputera Businesses

The government will introduce a RM10 stamp-duty rate for qualifying loans and financing under the Cakna initiative from 2 January 2027 to December 2030.

The budget also includes tax incentives for Islamic fund management and sukuk.

In addition, eligible MSMEs obtaining halal certification for the first time will be able to receive matching grants of up to RM5,000.

These measures aim to help businesses access financing, obtain certification and reach new markets.

Older Persons Bill To Strengthen Protection and Care

The government will introduce an Older Persons Bill to address neglect and strengthen care and protection for older Malaysians.

The proposed legislation forms part of wider efforts to meet the needs of an ageing population, including older people who require additional care and support.

Tax On Elderly Care Services To Fall To 6% From 2027

The service tax on elderly care services will decrease from 8% to 6%, effective 1 January 2027.

The government will also provide a full exemption for qualifying care fees of up to RM96,000 a year.

These measures aim to reduce care costs for families and improve access to elderly care services.

RM40 Million To Train 8,000 Workers For The Elderly Care Sector

The government will allocate more than RM40 million through the Human Resource Development Corporation (HRD Corp) to train 8,000 people for jobs in elderly care.

The initiative aims to develop the care workforce as demand for services grows alongside Malaysia's ageing population.

RM1.3 Billion In Assistance For Older Persons

The government will allocate RM1.3 billion in assistance for older persons, benefiting around 200,000 recipients.

The support forms part of wider measures to help vulnerable groups and improve access to care services.

EPF Members Aged 55 and 60 May Choose Monthly Withdrawals Under i-Emas

According to the budget announcement, Employees Provident Fund (EPF) members reaching the ages of 55 and 60 will be able to choose monthly withdrawals under the i-Emas scheme.

Members should check EPF's official announcements for the scheme's conditions and implementation details.

RM1.5 Billion In Assistance For Persons With Disabilities

The government will allocate RM1.5 billion in assistance for persons with disabilities, benefiting more than 300,000 recipients.

The budget also includes monthly support for special education students and an incentive of around RM300 per month for special education teachers. The teacher incentive is expected to benefit approximately 20,000 teachers.

Recipients should refer to official guidelines for the applicable eligibility requirements.

Orang Asli Communities To Receive Development and Education Support

The government will allocate RM445 million to the Department of Orang Asli Development.

The funding will support community development, including replanting initiatives and kindergartens.

The plans also include a 100-place hostel for Orang Asli children in Kinta, Perak.

Bankruptcy Threshold To Increase To RM150,000

The government will increase the bankruptcy threshold from RM100,000 to RM150,000 from 2027.

The second-chance policy will also be expanded to cover specified primary caregivers, including people caring for persons with disabilities, chronic patients and older persons.

The changes aim to provide additional financial relief to eligible caregivers facing debt or income challenges.

Healthcare, Education and Public Services

The fourth section focuses on healthcare, education and public services, including improvements to facilities, staffing and financial assistance.

Ministry Of Health To Receive RM47.7 Billion

The Ministry of Health (MOH) will receive RM47.7 billion in 2027 to strengthen the healthcare workforce and improve public healthcare services.

Since 2023, more than 15,000 contract doctors have been appointed to permanent positions, including 4,000 in 2026.

The government will offer permanent positions to more than 9,000 additional doctors in 2027.

Doctors who complete their housemanship will also be offered permanent medical officer positions, according to the budget announcement.

RM200 Million To Reduce Hospital Waiting Times

The government will allocate RM200 million to outsource patient treatment to other hospitals.

The measure aims to reduce waiting times at public healthcare facilities and improve access to treatment.

RM1 Billion For Electronic Medical Records

The government will allocate RM1 billion for electronic medical records.

The investment aims to improve digital healthcare infrastructure and the management of patient records across public healthcare services.

Basic Medical Plan To Be Introduced In 2027

The government will introduce a basic medical plan in 2027, with charges determined by diagnosis and treatment.

EPF members below the age of 55 will also be allowed to use savings in Akaun Sejahtera to pay insurance premiums.

RM1.2 Billion To Maintain and Upgrade Public Hospitals and Clinics

The government will allocate RM1.2 billion to maintain and upgrade public hospitals and clinics, including facilities in poor condition.

The budget also provides for nine new healthcare facilities, including specialist clinic complexes and facilities in Kuching, Gerik and Rembau.

Ministry Of Education To Receive Nearly RM69 Billion

The Ministry of Education (MOE) will receive nearly RM69 billion in 2027.

The funding will support school maintenance, infrastructure improvements and additional classroom capacity.

More Than 500,000 Pupils Expected To Enter Year 1 In 2027

More than 500,000 pupils are expected to enter Year 1 in 2027, including over 70,000 children aged six.

To prepare for the increase, the government expects 3,500 additional classrooms to be completed before the end of 2026 using the industrialised building system (IBS).

The government will also develop new schools and preschool buildings to meet the growing demand for education places.

RM2 Billion For School Repairs and Maintenance

The government will allocate RM2 billion to repair and maintain schools across Malaysia in 2027.

School Category Allocation
National schools RM900 million
Chinese national-type schools RM100 million
Tamil national-type schools RM50 million
People's religious schools under JAKIM RM200 million

The allocation for people's religious schools will also cover operational assistance.

A further RM1.3 billion will be allocated to upgrade 682 dilapidated schools, particularly in Sabah and Sarawak.

RM200 School Assistance For 5.3 Million Pupils

The government will increase its early schooling assistance to RM200 per pupil.

The programme is expected to benefit 5.3 million pupils at a total cost of RM1 billion.

A family with four school-going children will receive RM800 in assistance.

The government plans to channel the assistance directly through schools, with parents collecting it from the relevant schools. This approach is also intended to encourage closer engagement between parents and teachers.

Tax Deductions For Contributions To Public School Funds

The government will allow cash contributions to public school funds to qualify for tax deductions of up to 10% of aggregate income.

The funds can be used to support school operations, repairs and other improvements.

The initiative aims to encourage contributions from parents, alumni and the wider community.

Form Six Students To Receive A Living Allowance

Form Six students will receive a living allowance that aligns their support with the allowance given to matriculation students.

The measure is expected to benefit approximately 90,000 Form Six students.

RM870 Million For Supplementary Food Programme

The government will allocate RM870 million for a supplementary food programme benefiting more than 800,000 pupils.

The allocation aims to support students' access to food through school-based assistance.

Public Universities To Halt Certain Disciplinary Proceedings

The government will halt disciplinary proceedings at public universities involving freedom of expression, the expression of opinions, public criticism and peaceful public assemblies.

This includes proceedings related to criticism of the government.

PTPTN Borrowers Earning Below RM2,500 To Receive Repayment Deferment

The government will defer National Higher Education Fund Corporation (PTPTN) loan repayments in 2027 for borrowers earning below RM2,500 per month.

Once their monthly income exceeds the threshold, borrowers will be required to repay RM50 per month.

The measure is expected to benefit around 400,000 borrowers.

PTPTN Borrowers With Regular Repayments To Receive A 10% Discount

PTPTN borrowers with no arrears who make their repayments regularly will receive a 10% discount.

The government will also provide tax deductions to employers that repay PTPTN loans on behalf of their employees.

This incentive will apply to qualifying repayments made from 1 January 2027 to 31 December 2028.

Universiti Malaya Residences To Provide Accommodation For 10,000 Students

A student accommodation project at Universiti Malaya is scheduled for completion around 2030 or early 2031.

The project is expected to provide accommodation for 10,000 students and forms part of wider efforts to address student accommodation challenges.

RM20 Million To Expand Dapur Siswa Madani

The government will allocate an additional RM20 million to expand the Dapur Siswa Madani initiative to polytechnics and teacher education institutes (IPGs).

The programme provides cooking equipment and food support, including affordable student meals priced at RM5.

The government will also offer tax deductions to parties contributing food and equipment to the programme from 1 January 2027 to 31 December 2030.

The aim is to encourage wider participation in providing affordable meals for students.

Other Key Budget 2027 Announcements

The budget also includes additional announcements on skills training, business support, youth employment, special payments for public-sector workers and government transparency.

RM8 Billion For TVET and RM3 Billion For HRD Corp Training

Malaysia will allocate RM8 billion across ministries for technical and vocational education and training (TVET).

A further RM3 billion will support training opportunities through HRD Corp.

The government will also allocate RM500 million to the Skills Development Fund Corporation to support trainees in registered training programmes.

Other measures include training opportunities for young people, retired Armed Forces personnel and students at tahfiz institutions.

The Malaysian Indian Transformation Unit (MITRA) will also receive RM150 million to develop young Indian talent.

These allocations aim to expand access to skills development and strengthen the link between training and employment. Further programme details and eligibility requirements will be confirmed by the relevant agencies.

Proposed Tax Cuts For MSMEs

The government has proposed reducing selected income tax rates for micro, small and medium-sized enterprises (MSMEs) by one percentage point.

Taxable Income Proposed Tax Rate
First RM150,000 14%
Above RM150,000 up to RM600,000 16%

The measure is expected to benefit around 300,000 MSMEs. The government estimates that eligible businesses could receive up to RM6,000 in additional income.

Other business support measures include financing facilities, equipment and training grants, and assistance for exporters.

Financing Guarantees To Support Business Expansion

The government plans to provide up to RM32 billion in financing guarantees to support businesses.

The measures include extending financing support to mid-sized companies across different sectors, with the guarantee limit reaching RM50 million.

A further RM1 billion in guarantees under the government's corporate financing guarantee scheme will support local companies pursuing expansion through mergers and acquisitions.

Bank Negara Malaysia will also provide an additional RM5 billion in financing for businesses affected by the conflict in West Asia, bringing the relevant financing facility to RM10 billion.

These measures aim to improve access to financing and support business expansion.

Bakat Madani To Target 30,000 Training and Job Opportunities

The Bakat Madani initiative will expand in 2027, targeting 30,000 training and employment opportunities for young people.

The initiative brings together six government-linked investment companies, PETRONAS and other government-linked companies to help young people access training and job opportunities.

The new target builds on an initial commitment involving 25,000 opportunities.

The government will also provide tax deductions for private companies conducting qualifying training under the initiative. The incentive will cover the period from 29 June 2026 to 31 December 2030.

The programme aims to improve workforce readiness and give young Malaysians better access to industry-related skills and employment.

Special Payments For Penjawat Awam and Pesara Kerajaan

Eligible penjawat awam and retirees will receive special financial assistance under Budget 2027.

Recipient Category Assistance Amount
Eligible penjawat awam, including contract-appointed officers RM1,500
Eligible retirees, including veterans RM750

The payments are planned in two instalments, with the first linked to Aidilfitri and the second ahead of the 70th anniversary of Merdeka.

The government also announced an increase in the minimum monthly pension from RM1,000 to RM1,350 for eligible retired Armed Forces personnel and derivative pension recipients. This measure is expected to benefit approximately 59,000 people.

Other public-sector measures include RM20 million to improve childcare centres in government facilities and a special promotion exercise for around 12,000 management and professional officers whose career progression has been limited by a shortage of available positions.

Recipients should refer to official government announcements for confirmed payment dates and detailed eligibility requirements.

Malaysia To Implement Government Procurement Act In 2027

The government plans to implement the Government Procurement Act in 2027 to strengthen transparency in the awarding and management of public contracts.

Under the announced measures, details of government projects, contractors and contract values will be made publicly available.

The government also plans to introduce legislation to strengthen the governance of government-linked entities that manage public funds and assets.

Repayments received by federal statutory bodies from loans must be used only for approved purposes and intended beneficiaries.

A further RM1.1 billion was announced for enforcement agencies, including the Malaysian Anti-Corruption Commission, police, the Ministry of Domestic Trade and Cost of Living, and Customs.

Malaysia Budget 2027 Totals RM459.8 Billion

The government has set aside RM459.8 billion for Budget 2027, an increase of 3.6% from the revised 2026 allocation.

The allocation is divided as follows:

Budget Component Allocation
Operating expenditure RM376.8 billion
Development expenditure RM83 billion
Total Budget 2027 RM459.8 billion

Separately, PM Anwar tabled a motion seeking approval for expenditure of up to RM85 billion from the Development Fund in 2027 under subsection 4(3) of the Development Funds Act 1966 (Act 406).

The proposed expenditure is linked to the development items listed in the Federal Estimates 2027.

Following the tabling, debate on the second reading of the Supply Bill 2027 and the development expenditure motion was deferred. Parliamentary proceedings were scheduled to resume on Monday, 12 October 2026.

FAQs

When was Malaysia Budget 2027 announced?

Malaysia Budget 2027 was presented by Prime Minister and Finance Minister Datuk Seri Anwar Ibrahim in Parliament on 9 October 2026.

What is the new minimum wage under Budget 2027?

The minimum wage will increase from RM1,700 to RM2,000 per month from June 2027. According to the budget announcement, MSMEs with annual sales below RM50 million will be exempted from this adjustment.

How much are STR and SARA assistance in 2027?

The combined allocation for STR and SARA will increase to RM16 billion in 2027. STR recipients will be eligible for SARA assistance of up to RM150 per month, equivalent to RM1,800 per year. A separate SARA Madani payment of RM100 will be provided twice to eligible Malaysians aged 18 and above who are not STR recipients.

How much is Bantuan Khas Kewangan for penjawat awam and pesara kerajaan?

Eligible penjawat awam, including contract-appointed officers, will receive RM1,500, while eligible retirees, including veterans, will receive RM750. The payments are planned in two instalments, but the exact dates and amount payable in each round should be confirmed through official announcements.

How much is allocated for TVET and HRD Corp training?

The government will allocate RM8 billion across ministries for TVET and RM3 billion for HRD Corp training opportunities. A further RM500 million will support eligible trainees through the Skills Development Fund Corporation.


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