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