All GE15 manifestos · BN · Barisan Nasional · Nationwide

Tax incentives for flexible work for mothers

The earlier incentive’s application window ended in 2022. The replacement is budgeted and promoted, but the latest official rule-making record says the legal draft was still being finalised.

Reviewed 13 Nov 2026

What the manifesto says
Offer 78 specifies an employer tax deduction for introducing flexible hours for working mothers.

Promise 78

Original campaign source

Evidence sources

• Finance Ministry · Budget 2025 tax measures, Appendix 20
• Inland Revenue Board · Finance Ministry response on 2026 rules, page 66
• TalentCorp · Flexible work arrangements tax incentive

For information only. Ratings are provisional and may reflect outdated evidence, gaps in reporting or bias in our interpretation. Check current official sources before drawing final conclusions.