Malaysia tax reliefs — YA 2025
Updated April 2026 · Source: LHDNM individual relief schedule.
EN — Why reliefs matter
Reliefs reduce your chargeable income before the progressive bands apply. Every RM 1,000 you legitimately claim can save up to RM 280 of tax (28% top band).
YA 2025 has up to RM 123,350 of relief headroom across 26 categories, though most filers can only realistically claim a subset.
BM — Mengapa pelepasan penting
Pelepasan mengurangkan pendapatan bercukai anda sebelum kadar progresif dikenakan. Setiap RM 1,000 yang dituntut secara sah boleh menjimatkan sehingga RM 280 cukai (kadar tertinggi 28%).
YA 2025 mempunyai sehingga RM 123,350 ruang pelepasan dalam 26 kategori, walaupun kebanyakan pembayar cukai hanya boleh menuntut sebahagian sahaja.
Relief checklist
| Relief | Cap (RM) | Type |
|---|---|---|
Individual and dependent relatives | 9,000 | amount |
Parents / grandparents medical & related (incl. exam sub-limits per rules) Max RM8,000; complete medical exam sub-limit RM1,000 per LHDNM. | 8,000 | amount |
Basic supporting equipment (disabled) | 6,000 | amount |
Disabled individual | 7,000 | amount |
Education fees (self) Upskilling sub-limit RM2,000 where applicable. | 7,000 | amount |
Medical (serious diseases, fertility, vaccination, dental — combined cap) | 10,000 | amount |
Medical exam, COVID test, mental health, monitoring equipment, detection tests | 1,000 | amount |
Child ≤18 intellectual disability assessment / intervention | 6,000 | amount |
Lifestyle (books, PC/phone/tablet, internet, courses) | 2,500 | amount |
Lifestyle — sports / gym / facilities | 1,000 | amount |
Breastfeeding equipment | 1,000 | amount |
Child care / kindergarten (child ≤6) | 3,000 | amount |
SSPN net deposit | 8,000 | amount |
Spouse / alimony to former wife | 4,000 | amount |
Disabled spouse | 6,000 | amount |
Unmarried child under 18 | 2,000 | count |
Unmarried child 18+ full-time (A-Level, cert, matric, preparatory) | 2,000 | count |
Unmarried child 18+ higher education (diploma+ MY / degree+ abroad, approved institutions) | 8,000 | count |
Disabled child | 8,000 | count |
EPF / approved scheme (mandatory + voluntary, excl. PRS) — portion of RM7,000 relief Combined with life/takaful/ additional voluntary EPF max RM7,000. | 4,000 | amount |
Life insurance / family takaful / additional voluntary EPF — portion of RM7,000 relief | 3,000 | amount |
Deferred annuity & PRS | 3,000 | amount |
Education & medical insurance | 4,000 | amount |
SOCSO contribution | 350 | amount |
EV charging / domestic food waste composting | 2,500 | amount |
First home loan interest (SPA 2025–2027; tier by property price) Up to RM7,000 (price ≤ RM500k) or RM5,000 (RM500k–RM750k). Enter the applicable amount. | 7,000 | amount |
EN — Which receipts to keep
LHDNM can audit you up to seven years back. Keep originals (or scans) of every claimed receipt, EPF / SOCSO / PRS statements, insurance policy schedules and SSPN deposit summaries. Tax Expert stores them encrypted in Singapore (AWS S3) and lets you export everything as a single ZIP from Settings → Backups.
BM — Resit yang perlu disimpan
LHDNM boleh mengaudit anda sehingga tujuh tahun ke belakang. Simpan resit asal (atau imbasan), penyata KWSP / PERKESO / PRS, jadual polisi insurans dan ringkasan deposit SSPN. Tax Expert menyimpan resit anda dalam bentuk yang disulitkan di Singapura (AWS S3) dan membenarkan eksport ZIP dari Tetapan → Sandaran.
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This page is for general guidance and is not tax advice. Always confirm figures against the LHDNM official schedule for your year of assessment.