Tax Relief 2025: Complete List of Tax Reliefs in Malaysia (YA 2025)
Every tax relief you can claim this year — with exact limits, who qualifies, and tips most taxpayers miss.
Who Needs to File?
If your annual income exceeds RM37,333 (roughly RM3,111/month after EPF), you are required to file. Self-employed individuals, freelancers, and gig workers — including e-hailing drivers and food delivery riders — must also file once they hit this threshold.
Deadline: Form BE (employment income only) must be e-filed by 15 May 2026. Form B (business income) by 15 July 2026.
Personal Reliefs
| Relief | Max (RM) | Notes |
|---|---|---|
| Individual & dependent relatives | 9,000 | Automatic for every taxpayer |
| Spouse / alimony payments | 4,000 | Spouse must have no income, or elect joint assessment |
| Disabled individual (additional) | 6,000 | Must have OKU card from JKM |
| Disabled spouse (additional) | 5,000 | In addition to RM4,000 spouse relief |
Children Reliefs
| Relief | Per Child (RM) | Notes |
|---|---|---|
| Child below 18 | 2,000 | Per unmarried child |
| Child 18+ in full-time education | 8,000 | Diploma/above at recognised institution |
| Disabled child | 6,000 | Any age, with OKU card |
| Disabled child 18+ in education (additional) | 8,000 | On top of RM6,000 disabled child relief |
| Breastfeeding equipment | 1,000 | Every 2 years, child ≤ 2 years old |
| Childcare fees | 3,000 | Registered childcare, child ≤ 6 years |
Medical Reliefs
| Relief | Max (RM) | Notes |
|---|---|---|
| Parents medical expenses | 8,000 | Treatment, special needs, approved nursing home |
| Parents support | 1,500 × 2 | Per parent, must be 60+ and earning < RM24,000/year |
| Serious disease / fertility / dental | 10,000 | Combined for self, spouse, and children |
| — Vaccination | 1,000 | Part of RM10,000 limit |
| — Mental health consultation | 1,000 | Part of RM10,000 limit |
| — Full medical check-up | 1,000 | Part of RM10,000 limit |
Lifestyle & Education Reliefs
| Relief | Max (RM) | Notes |
|---|---|---|
| Lifestyle (books, IT, internet, print media) | 2,500 | Laptops, smartphones, tablets, internet |
| Sports equipment & activities | 1,000 | NEW: now includes parents' sports |
| Domestic travel | 1,000 | Registered accommodation + attraction fees |
| EV charging facilities | 2,500 | Purchase and installation |
| Education fees (self) | 7,000 | Masters, ACCA, CPA, approved courses |
| Disabled supporting equipment | 6,000 | Self, spouse, child, or parent |
| Housing loan interest (home ≤ RM500k) | 7,000 | NEW YA 2025 — first-time buyer, SPA 2025–2027 |
| Housing loan interest (RM500k–750k) | 5,000 | NEW YA 2025 — first-time buyer, SPA 2025–2027 |
Savings & Insurance Reliefs
| Relief | Max (RM) | Notes |
|---|---|---|
| EPF / approved scheme | 4,000 | Mandatory + voluntary contributions |
| Life insurance / takaful | 3,000 | Including voluntary EPF above RM4,000 limit |
| Private Retirement Scheme (PRS) | 3,000 | Approved PRS providers |
| Education & medical insurance | 4,000 | Increased from RM3,000 in YA 2024 |
| SOCSO / EIS | 350 | Employee contributions |
| SSPN (education savings) | 8,000 | Net deposits into SSPN-i / SSPN-i Plus |
Rebates (Different from Reliefs)
Tax rebates are deducted directly from your tax payable — not from your income. They only apply if your chargeable income is RM35,000 or less.
| Rebate | Amount (RM) | Condition |
|---|---|---|
| Individual | 400 | Chargeable income ≤ RM35,000 |
| Spouse | 400 | Chargeable income ≤ RM35,000, married |
| Zakat / fitrah | Actual amount | Cannot exceed tax payable |
New for YA 2025: 2% Dividend Tax
A 2% tax now applies to dividend income exceeding RM100,000 per year. The first RM100,000 remains tax-free. Dividends from foreign sources and companies with pioneer status are exempt.
How to Maximise Your Tax Savings
1. Start tracking receipts in January, not during filing season. Use a folder or app to store receipts throughout the year.
2. Don't overlook parents' medical expenses. Up to RM8,000 in relief that many taxpayers forget.
3. Combine lifestyle purchases strategically. Laptop, phone, internet bill, and books all fall under the RM2,500 lifestyle relief.
4. Make SSPN deposits before year-end. RM8,000 relief while building education funds for your children.
5. Use TaxKira's free calculator to see exactly how much each relief saves you before you file.
Keep all supporting documents for 7 years. For personalised advice, consult a qualified tax professional or visit hasil.gov.my.
This article is for informational purposes only. Refer to hasil.gov.my for official rates. Consult a qualified tax professional for personalised advice.