Malaysia 2025 β Individual Income Tax Relief
π§ββοΈ 1. Individual / Spouse / Dependants
Individual & Dependants
β’ β RM9,000
Individuals with disabilities
β’ β RM7,000 (additional to basic personal relief)
Spouse / Former Wife / Alimony
β’ β RM4,000
β’ Must be legally married OR court-ordered alimony
Disabled spouse
β’ β RM6,000
βΈ»
π 2. Education Fees (Self) β Total limit RM7,000
Education Fees (Non-Master/PhD)
β’ β Diploma, Degree, Professional courses
β’ β Local or overseas
β’ β Covers course fees, registration fees
Master / PhD level
β’ β Coursework or research
β’ β Local or overseas
Skill Upgrading Courses
β’ β Maximum RM2,000
β’ β Must be approved courses by government-recognised institutions
βΈ»
π 3. Housing Loan Interest (First Residential Property)
Eligibility
β’ Property must be your first residential home
β’ Loan must be for purchase of that home
β’ Property purchased between 1 Jan 2022 β 31 Dec 2027
Relief amounts
β’ β RM7,000 (property β€ RM500,000)
β’ β RM5,000 (property RM500,000 β RM750,000)
βΈ»
π₯ 4. Medical & Special Needs Reliefs
(A) Self / Spouse / Children β RM10,000
Includes:
β’ β Treatment for serious diseases (cancer, heart disease, kidney failure, etc.)
β’ β Ordinary medical treatments
β’ β Vaccinations (up to RM1,000)
β’ β Dental examination & treatment (up to RM1,000, excludes cosmetic dentistry)
β’ β Medical checkup (up to RM1,000)
β’ Comprehensive health screening
β’ Disease screening tests
β’ Consultation fees
β’ Mental health services
β’ Self-test kits (Covid, HIV, thyroid, glucose, etc.)
Fertility treatment
β’ β Up to RM5,000
β’ β Includes IVF, IUI, ICSI
β’ β Covers treatments for self/spouse or for a disabled learning child (β€18 years)
βΈ»
(B) Parents / Grandparents β RM8,000
Includes:
β’ Medical treatment
β’ Dental treatment
β’ Rehabilitation
β’ Nursing care
β’ Medication
β’ Comprehensive checkup + vaccinations (up to RM1,000)
βΈ»
(C) Disabled support equipment β RM6,000
Applicable to:
β’ Self
β’ Spouse
β’ Children
β’ Parents
Covers:
β’ Wheelchairs
β’ Prosthetics
β’ Hearing aids
β’ Orthopaedic supports
β’ Equipment for autism/learning disabilities
βΈ»
πββοΈ 5. Lifestyle Reliefs
(A) Lifestyle (General): RM2,500
Covers:
β’ Books, e-books, magazines, newspapers
β’ Personal computer, laptop, tablet, smartphone
β’ Internet subscription
β’ Sporting equipment (non-motorised)
β’ Skill upgrading courses
β’ Subscription services (if officially recognised by LHDN)
βΈ»
(B) Additional Lifestyle β Sports: RM1,000
Covers:
β’ Sports activity fees
β’ Rental / entry fees for sports facilities
β’ Registration fees for sports competitions
β’ Gym membership fees
β’ Fees for sports classes (yoga, boxing, swimming, etc.)
βΈ»
(C) EV & Green Home Equipment: RM2,500
β’ Home EV charging equipment (personal use only)
β’ Home food waste processor
βΈ»
π‘οΈ 6. Insurance / Retirement / Savings
Life insurance + EPF (KWSP): RM7,000
β’ Automatically divided between EPF contribution and life insurance premiums
PRS + Deferred Annuity: RM3,000
SSPN Net Savings: RM8,000 (combined for husband & wife)
PERKESO contributions: RM350
Education & Medical Insurance (Self / Spouse / Children): RM4,000
βΈ»
πΆ 7. Child Reliefs
(A) Unmarried child (below 18)
β’ β RM2,000
βΈ»
(B) Children 18+ (Unmarried & Full-time Students)
RM8,000
β’ Studying overseas: Diploma and above
β’ Studying locally/overseas: Bachelorβs degree and above
RM2,000
β’ Studying full-time in Malaysia
β’ A-Level / STPM / Diploma and above
βΈ»
(C) Disabled children
β’ Basic relief: RM6,000
β’ Additional relief: RM8,000
β’ 18 years and above
β’ Unmarried
β’ Full-time education (Diploma+ in Malaysia / Degree+ overseas)
βΈ»
(D) Childcare centre / Kindergarten fees
β’ β RM3,000
β’ Child aged 6 and below
β’ Registered childcare centre / kindergarten
β’ Shared by husband & wife
βΈ»
(E) Breastfeeding equipment
β’ β RM1,000
β’ For female taxpayers only
β’ For infants aged 2 years and below
β’ Claimable once every two YA
βΈ»
ποΈ Information valid as of: 10 December 2025
