
Capital Allowances in Malaysia: Claiming Your Laptop, Camera & Equipment (2026)
Bought a laptop, camera or other gear for your freelance work? You usually can't deduct the full cost in one go like a coffee receipt—but you can claim capital allowances to write it off over time. This guide explains how capital allowances work for Malaysian freelancers and SMEs, the 2026 rates, the small-value-asset shortcut, and a worked example.







