Malaysia Personal Income Tax Reliefs YA 2025

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Malaysia Personal Income Tax Reliefs YA 2025

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Individual

Amount Relief

Individual 

RM9,000

Education

  • Education fee for tertiary level or postgraduate level

  • Personal upskilling / self-enhancement course (Limit to RM2,000) [Extended to Y.A. 2026]

RM 7,000

Disabled Individual

RM 7,000

Interest on Housing Loans for First-time Homeowners

*Sales and Purchase Agreement must be executed from 1 January 2025 until 31 December 2027

1）RM7,000: House Price Less than RM500,000

2）RM5,000: House Price Between RM500,000 to RM750,000

Lifestyle & Family

Amount Relief

Medical Expenses on Serious Diseases

Including:

  • Cost of fertility treatment for married couples

  • Complete medical examination (Limit to RM 1,000)

  • Vaccination expenses (Limit to RM 1,000)

  • Expenses for children with learning disabilities (Limit to RM 6,000)

    • Autism

    • Attention Deficit Hyperactivity Disorder (ADHD)

    • Global Developmental Delay (GDD)

    • Intellectual Disability

    • Down Syndrome

    • Specific Learning Disabilities

  • Dental examination or treatment

    • Dental practitioners registered with Malaysian Dental Council

    • For self, spouse or child

  • Covid-19 Test (Limit to RM 1,000)

  • Mental Health Screening (Limit to RM 1,000)【NEW】

  • Diagnostic Test (Limit to RM 1,000) 【NEW】

  • Purchase of Self-Test Medical Devices (Limit to RM 1,000)

RM 10,000

Sport Related (For self, spouse, parents or child)

  • Purchase of sports equipment

  • Rental/entry fees for sports facilities

  • Registration fees in sports competition

  • Gym membership

  • Sports training fees

RM1,000


Lifestyle

  • Books & Magazines

  • Computer & smartphone & Tablet

  • Broadband/Internet Subscription

  • Self skill enhancement courses

RM 2,500

Expenses related to Electric Vehicle (EV) charging facilities & Purchasing Food Waste Composting Machines

  • For Electric Vehicle (EV) charging facilities including installation, rental, hire-purchase of equipment or subscription fees [Extended to year 2027]

  • Food waste composting machines for household use

  • Can only be claimed once within 3 years of assessment

RM 2,500

Parents

Amount Relief

Spouse / Alimony

  • For spouse without income

  • Alimony to former wife (Agreement needed)

RM 4,000

Disabled Spouse

RM6,000

Medical expenses for Parents & Grandparent

  • Including medical treatment expenses, special needs or care expenses

  • Complete medical examination (limit to RM1,000)

RM 8,000

Child

Amount Relief

Unmarried Child aged below 18 years old

RM 2,000

Unmarried Child aged above 18 years old (Student)

  • Full Time student A-Level", 

  • Certificate, matriculation or preparatory courses

RM 2,000

Unmarried Child aged above 18 years old (Student)

  • Domestic - diploma or above

  • Abroad - degree or above

RM 8,000


Breastfeeding Equipment

  • Only applicable to working women with child aged under 2 years

  • Claim once every 2 years

RM1,000


Fees paid to childcare centres and kindergartens

  • Only for child aged 6 and below

  • Childcare centres or kindergartens registered with the Department of Social Welfare (SWD) or Ministry of Education (MOE).

RM 3,000

Net saving in SSPN’s scheme

  • Net saving in National Education Saving Scheme (SSPN) for child

RM 8,000

Disabled Child (For Child aged under 18)

RM8,000

Insurance & Contributions

Amount Relief

Life Insurance / EPF Contributions

RM 3,000

Education or Medical Insurance

  • Insurance premium for education or medical benefit

RM 4,000

SOCSO & EIS

RM350


EPF

RM 4,000


PRS

  • Private Retirement Scheme (PRS) contributions and Deferred annuity scheme premium

  • Extended to Y.A. 2025

RM 3,000