Tax reliefs are the single largest lever most Malaysian employees have to reduce their tax bill. Every ringgit of relief you claim reduces your chargeable income before the progressive tax brackets are applied. At a 19% marginal rate, RM10,000 in reliefs saves you RM1,900 in actual tax. At 25%, that same RM10,000 saves RM2,500.
This is the complete list of personal tax reliefs available for Year of Assessment 2025 (the return you file by 30 April 2026 via mytax.hasil.gov.my). Every figure below is sourced from LHDN's published schedule.
Summary Table — All Personal Tax Reliefs (YA2025)
| # | Relief Category | Maximum (RM) | Auto/Claim | |---|----------------|-------------|------------| | 1 | Individual (self) | 9,000 | Automatic | | 2 | EPF / KWSP (employee's mandatory + voluntary) | 4,000 | Claim | | 3 | Life insurance / takaful premiums | 3,000 | Claim | | 4 | Medical & education insurance / takaful | 3,000 | Claim | | 5 | SSPN (net deposit) | 8,000 | Claim | | 6 | Lifestyle (books, internet, print news, courses) | 2,500 | Claim | | 7 | Sports & recreational activities | 500 | Claim | | 8 | Technology devices (phone, tablet, computer) | 2,500 | Claim | | 9 | Domestic travel | 1,000 | Claim | | 10 | Medical expenses — parents | 8,000 | Claim | | 11 | Medical expenses — serious diseases (self/spouse/child) | 8,000 | Claim | | 12 | Parental care | 1,500 | Claim | | 13 | Disabled individual (self) | 6,000 | Claim | | 14 | Spouse relief (no income / joint assessment) | 4,000 | Claim | | 15 | Child relief — under 18 | 2,000/child | Claim | | 16 | Child relief — 18+ in full-time education (Malaysia) | 2,000/child | Claim | | 17 | Child relief — 18+ in full-time education (degree level, Malaysia or overseas) | 8,000/child | Claim | | 18 | Child relief — disabled child | 6,000/child | Claim | | 19 | Child relief — disabled child in higher education | 14,000/child | Claim | | 20 | PRS / deferred annuity | 3,000 | Claim | | 21 | Education fees — self | 7,000 | Claim | | 22 | Breastfeeding equipment | 1,000 | Claim | | 23 | Childcare fees (registered centres) | 3,000 | Claim | | 24 | EV charging facility | 2,500 | Claim |
Total theoretical maximum: Over RM100,000 in reliefs if every category applies to you. In practice, a single working adult with no children typically claims RM18,000–25,000 (individual + EPF + insurance + lifestyle + technology). A married parent with children in university can claim RM40,000–60,000.
1. Individual Relief — RM9,000
Who qualifies: Every individual taxpayer.
This is applied automatically. You do not need to submit any receipt or documentation. Every resident individual gets RM9,000 deducted from their gross income before anything else.
Common mistake: None — this one is impossible to miss. It is pre-applied in the e-Filing system.
2. EPF / KWSP — RM4,000
Who qualifies: Employees contributing to EPF (mandatory or voluntary contributions).
This covers your employee's share of EPF contributions. Your employer's share does not count toward this relief. If you make voluntary contributions (including to Account 3), those count toward the same RM4,000 cap.
Common mistake: Confusing the employer's contribution with your own. Your EA form shows both — only your share qualifies. Also, self-employed individuals contributing voluntarily to EPF can claim this relief, but the RM4,000 cap is the same.
For a full breakdown of EPF account structures, dividends, and how voluntary top-ups work, see our EPF Complete Guide 2026.
3. Life Insurance / Takaful Premiums — RM3,000
Who qualifies: Individuals paying premiums on life insurance or family takaful policies taken on their own life.
The policy must be on your own life (not on a spouse or child — that goes elsewhere). This covers conventional life insurance and family takaful products.
Common mistake: Claiming group insurance provided by your employer. Employer-paid group insurance does not qualify — only policies you pay for yourself. Also, investment-linked policies (ILPs) have a life insurance component and an investment component — only the life insurance portion qualifies.
What you need: Annual premium confirmation letter from your insurer or takaful operator.
4. Medical & Education Insurance / Takaful — RM3,000
Who qualifies: Individuals paying premiums on medical insurance, education insurance, or medical/education takaful.
This is a separate relief from life insurance. If you have both a life insurance policy and a medical card, you can claim up to RM3,000 for each — RM6,000 total across both relief categories.
Common mistake: Thinking medical insurance and life insurance fall under one combined cap. They are separate reliefs with separate RM3,000 limits. Many employees have both (medical card + life policy) but only claim one.
What you need: Annual premium statement showing the medical/education insurance component separately.
5. SSPN — RM8,000
Who qualifies: Parents or guardians who make net deposits into SSPN (Skim Simpanan Pendidikan Nasional) managed by PTPTN.
SSPN is an education savings scheme for your children's future tertiary education. The relief is based on net deposits — total deposits minus any withdrawals during the year. If you deposited RM10,000 but withdrew RM3,000, your claimable amount is RM7,000.
Common mistake: Forgetting to account for withdrawals. The net deposit figure is what matters, not the gross amount you put in. Also, SSPN-i (the Shariah-compliant version) qualifies equally.
What you need: SSPN annual statement from PTPTN showing net deposits for the calendar year.
6. Lifestyle Relief — RM2,500
Who qualifies: All individual taxpayers.
This covers:
- Books, journals, magazines, and printed newspapers
- Internet subscription (home broadband, mobile data plan)
- Personal development courses (non-degree — skill courses, short courses)
- Newspapers (digital subscriptions included)
Common mistake: Mixing lifestyle with technology or sports. These were previously bundled together but are now separate reliefs. A smartphone purchase goes under Technology (item 8), not Lifestyle. Gym membership goes under Sports (item 7), not Lifestyle.
What you need: Receipts for qualifying purchases. For internet subscriptions, your monthly bill statements showing the subscription period within the tax year.
7. Sports & Recreational Activities — RM500
Who qualifies: All individual taxpayers.
Covers gym membership, sports equipment purchases, registration fees for sports competitions, and facility rental for sporting activities.
Common mistake: Claiming sports items under the Lifestyle relief instead. The RM500 sports relief is separate. Also, the RM500 limit is relatively small — if you bought a RM300 badminton racket and paid RM250 for a gym membership, you can only claim RM500, not RM550.
What you need: Receipts for gym membership, equipment, or competition registration.
8. Technology Devices — RM2,500
Who qualifies: All individual taxpayers.
This covers purchases of:
- Smartphones
- Tablets
- Personal computers (desktops and laptops)
This is a separate relief from Lifestyle. You can claim both Lifestyle (RM2,500) and Technology (RM2,500) in the same year.
Common mistake: Including accessories or peripherals. A laptop qualifies; a laptop bag, external keyboard, or monitor does not. The device itself must be a phone, tablet, or computer.
What you need: Purchase receipt showing the device type, price, and date of purchase within the assessment year.
9. Domestic Travel — RM1,000
Who qualifies: All individual taxpayers.
Covers accommodation expenses at premises registered with the Ministry of Tourism, Arts and Culture (MOTAC) for domestic travel. This includes hotel stays, registered homestays, and similar accommodation within Malaysia.
Common mistake: Claiming flight tickets or fuel. This relief is specifically for accommodation, not transport. Also, the accommodation must be at a MOTAC-registered premise — not every Airbnb qualifies.
What you need: Accommodation receipt from a MOTAC-registered premise showing the dates and amount paid.
10. Medical Expenses — Parents — RM8,000
Who qualifies: Taxpayers who paid for medical treatment, special needs, or carer expenses for their parents.
This covers:
- Medical treatment at hospitals, clinics, or approved healthcare facilities
- Dental treatment (limited to extraction, filling, and cleaning)
- Complete medical examination (up to RM1,000 within this RM8,000 cap)
- Special needs and carer expenses
Common mistake: Not getting proper medical certification. The medical condition must be certified by a registered medical practitioner. Keep the doctor's letter alongside your receipts. Also, if siblings share the cost, only the sibling who actually paid can claim — and the total across all siblings for that parent cannot exceed RM8,000.
What you need: Medical receipts + medical practitioner's written confirmation of the parent's condition.
11. Medical Expenses — Serious Diseases — RM8,000
Who qualifies: Taxpayers, their spouse, or their children who incur medical expenses for serious diseases.
Qualifying conditions include cancer, kidney failure, leukaemia, heart disease, pulmonary hypertension, and other serious diseases as defined by LHDN. This relief also covers fertility treatment for the taxpayer or spouse.
Common mistake: Confusing this with the parents' medical relief. This RM8,000 is specifically for the taxpayer, spouse, or children — not parents. Parents have their own separate RM8,000 relief (item 10). Also, the RM8,000 includes up to RM1,000 for complete medical examination (health screening) and up to RM1,000 for COVID-19 detection tests and mental health treatment.
What you need: Medical receipts, doctor's confirmation of the qualifying condition, and proof of payment.
12. Parental Care — RM1,500
Who qualifies: Taxpayers whose parents are resident in Malaysia and aged 60 or above (or certified as having a disability regardless of age).
This relief is for the care of parents, distinct from the medical expenses relief (item 10). You can claim both if applicable — up to RM1,500 for parental care plus up to RM8,000 for medical expenses, for a combined maximum of RM9,500 in parent-related reliefs.
Only one child can claim this per parent. If you have siblings, you must agree on who claims for each parent.
Common mistake: Multiple siblings all claiming for the same parent. LHDN allows only one child to claim per parent. Discuss with siblings to optimise the family's total tax benefit — the sibling with the highest marginal tax rate should claim.
What you need: Parent's MyKad (for age verification). No specific receipts required, but the parent must be resident in Malaysia.
13. Disabled Individual (Self) — RM6,000
Who qualifies: Taxpayers registered as OKU (Orang Kurang Upaya) with the Department of Social Welfare (JKM).
This is an additional relief on top of the RM9,000 individual relief. A registered disabled individual gets RM9,000 + RM6,000 = RM15,000 in personal reliefs automatically.
Common mistake: Not registering with JKM. The disability must be certified and registered. A medical diagnosis alone is not sufficient — you need the OKU card issued by JKM.
What you need: Valid OKU registration card (Kad OKU).
14. Spouse Relief — RM4,000
Who qualifies: Taxpayers whose spouse has no income, or where a joint assessment is elected.
If your spouse earns income and files their own return (separate assessment), you cannot claim this. If your spouse has no taxable income — for example, a full-time homemaker — you claim the RM4,000 spouse relief on your return.
Common mistake: Claiming spouse relief when both partners have income and file separately. Also, if your spouse has a small amount of income but you elect joint assessment, you can claim spouse relief — but their income gets added to yours. Run the numbers both ways to see which option saves more tax overall.
What you need: Spouse's MyKad. If claiming no income, LHDN may verify during audit — be prepared to show that the spouse had no employment or business income.
15. Child Relief — Various Tiers
Child relief depends on the child's age, education status, and disability status:
| Scenario | Relief per Child (RM) | |----------|----------------------| | Under 18 years old | 2,000 | | 18+ in full-time education (Malaysia, pre-degree or non-degree) | 2,000 | | 18+ in full-time education at degree level (Malaysia or overseas) | 8,000 | | Disabled child (unmarried) | 6,000 | | Disabled child in higher education (degree level) | 14,000 (6,000 + 8,000) |
Common mistake: Claiming child relief for children who are already working. The child must be unmarried and either under 18, or 18+ and in full-time education. Once the child starts working (even part-time during studies, if the income exceeds the threshold), the relief may not apply.
Also, only one parent can claim for each child. Married couples need to decide who claims for which child, depending on whose marginal rate is higher.
What you need: Child's birth certificate (for age), university/college enrollment letter (for education tier), OKU card (for disability tier).
16. PRS / Deferred Annuity — RM3,000
Who qualifies: Individuals contributing to a Private Retirement Scheme (PRS) approved by the Securities Commission, or paying premiums for a deferred annuity.
PRS is a voluntary retirement savings vehicle that supplements EPF. Contributions reduce your tax and grow in a managed fund structure. This RM3,000 relief is separate from the RM4,000 EPF relief — you can claim both.
Common mistake: Not knowing PRS exists. Many employees max out their EPF relief at RM4,000 but never open a PRS account. If you are in the 25% bracket, the RM3,000 PRS relief saves you RM750 in tax, which is effectively an instant 25% return on the first RM3,000 you contribute.
What you need: PRS contribution statement from your PRS provider (e.g., Public Mutual PRS, Principal PRS, Kenanga Investors).
17. Education Fees — Self — RM7,000
Who qualifies: Taxpayers pursuing further education at a recognised institution in Malaysia.
Qualifying courses include:
- Degree-level programmes (undergraduate or postgraduate) at accredited institutions
- Masters and PhD programmes
- Professional qualifications (ACCA, CPA, CFA, CIMA, ICAEW, etc.)
- Technical or vocational courses approved by the Ministry of Higher Education
- Upskilling and reskilling courses (approved by the Minister of Finance)
Common mistake: Claiming for courses that are not approved or accredited. The institution must be recognised by MQA (Malaysian Qualifications Agency) or the relevant approving body. Also, this is for the taxpayer's own education — not for a child's education (children's education is covered by child relief).
What you need: Receipt of tuition fees paid to the educational institution, showing the course name, institution, and amount. Course approval or accreditation evidence if requested during audit.
18. Breastfeeding Equipment — RM1,000
Who qualifies: Female taxpayers with children aged 2 years or below.
Covers purchase of breastfeeding equipment including breast pumps, ice packs, breast milk storage bags and containers, cooler bags, and related accessories.
This relief can be claimed once every two assessment years per eligible child.
Common mistake: Claiming every year. The two-year claim cycle means you cannot claim in consecutive years for the same child. Also, only the mother (the female taxpayer) can claim this — not the father.
What you need: Purchase receipts for qualifying breastfeeding equipment, child's birth certificate (to prove child is under 2).
19. Childcare Fees — RM3,000
Who qualifies: Taxpayers (either parent) paying fees to a registered childcare centre or kindergarten for children aged 6 and below.
The childcare centre or kindergarten must be registered with the Department of Social Welfare (JKM) or the Ministry of Education. This covers actual fees paid — not babysitter fees or informal childcare arrangements.
Common mistake: Claiming fees paid to unregistered childminders. The centre must be formally registered. Also, only one parent can claim for each child. The combined claim for all children cannot exceed RM3,000 total (not per child).
What you need: Receipt of fees from the registered childcare centre/kindergarten, showing the centre's registration number.
20. EV Charging Facility — RM2,500
Who qualifies: Taxpayers who purchase, install, rent, or subscribe to EV (electric vehicle) charging facilities.
This relief was introduced to encourage EV adoption in Malaysia. It covers the cost of purchasing and installing a home EV charger, as well as subscription fees for EV charging equipment.
This relief is available for YA2023 through YA2027.
Common mistake: Assuming this only covers home chargers. Rental or subscription arrangements for EV charging equipment also qualify. However, paying to charge your EV at a public charging station does not qualify — this is for the facility/equipment, not the electricity consumed.
What you need: Purchase/installation receipt for the charging facility, or subscription agreement and payment receipts.
How to Maximise Your Reliefs
Tip
The marginal rate multiplier. Every RM1,000 in reliefs is worth RM1,000 multiplied by your top marginal tax rate. If your chargeable income puts you in the 25% bracket, claiming a full RM3,000 PRS relief saves you RM750. At 11%, the same relief saves you RM330. The higher your bracket, the more each relief is worth — which is why high earners benefit most from actively claiming everything.
Step 1 — Know your bracket. Check where your chargeable income falls in the tax brackets. This tells you the actual ringgit value of each additional relief.
Step 2 — Claim the automatic ones first. Individual relief (RM9,000) is applied automatically. EPF is usually pre-filled from your EA form but verify the amount.
Step 3 — Work through insurance. Life insurance and medical insurance are separate reliefs with separate caps. If you have both policies, claim both — that is RM6,000 in reliefs most employees can access.
Step 4 — Do not forget lifestyle and technology. These two reliefs (RM2,500 + RM2,500 = RM5,000) are the most commonly missed by employees who think "I don't have receipts." Your phone purchase receipt, internet bill, and any book purchases during the year qualify. Check your online order history.
Step 5 — Parents and children. If you support parents or have children, the family-related reliefs can add RM10,000–30,000 to your total deductions. Coordinate with siblings (for parent reliefs) and your spouse (for child reliefs) to ensure the highest-bracket earner claims where possible.
Documents to Keep
LHDN can audit your return going back 7 years. For every relief you claim, keep the supporting document:
| Relief | Key Document | |--------|-------------| | EPF | i-Akaun annual statement from kwsp.gov.my | | Life insurance / takaful | Annual premium confirmation letter | | Medical / education insurance | Annual premium statement (separate from life) | | SSPN | PTPTN annual net deposit statement | | Lifestyle | Receipts for books, internet bills, course fees | | Sports | Gym membership receipt, equipment receipts | | Technology | Phone/laptop/tablet purchase receipt | | Domestic travel | MOTAC-registered accommodation receipt | | Medical — parents | Medical receipts + practitioner letter | | Medical — serious diseases | Medical receipts + diagnosis confirmation | | Parental care | Parent's MyKad | | Child relief | Birth certificate, enrollment letter, OKU card | | PRS | PRS provider contribution statement | | Education (self) | Tuition fee receipt from accredited institution | | Breastfeeding equipment | Purchase receipts + child's birth certificate | | Childcare | Fee receipt from registered centre (with registration no.) | | EV charging | Purchase/installation receipt or subscription agreement |
A folder on Google Drive or a labelled envelope per year is sufficient. The effort of keeping receipts is trivial compared to the cost of failing an audit and losing your claimed reliefs.
Related Guides
- How to File Income Tax in Malaysia (2026) — Complete Guide for Employees — step-by-step e-Filing walkthrough, tax brackets, deadlines, and common mistakes
- EPF Complete Guide 2026 — Account 1, 2 & 3 Explained — understand your EPF contributions, how voluntary top-ups affect your RM4,000 relief, and dividend history
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