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): all 22 items in LHDN's YA2025 relief table. Every figure below is sourced from LHDN's schedule for YA2025 (its newest table, read on 10 October 2026), the Income Tax Act 1967 and the Budget 2027 tax annex.
Once you know which reliefs apply to you, enter them in the Malaysia income tax calculator to see how much tax each one saves.
Last updated 11 October 2026 · money.com.my Editorial
What tax reliefs can you claim for 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 (RM3,000 for YA2023–24) | 4,000 | Claim |
| 5 | SSPN (net deposit) | 8,000 | Claim |
| 6 | Lifestyle (books, computer, smartphone or tablet, internet, courses) | 2,500 | Claim |
| 7 | Lifestyle additional relief — sports (equipment, facility fees, competition fees, gym) | 1,000 | Claim |
| 8 | Medical expenses — parents and grandparents | 8,000 | Claim |
| 9 | Medical expenses — serious diseases, fertility, vaccination, dental, check-ups (self/spouse/child) | 10,000 | Claim |
| 10 | Disabled individual (self) | 7,000 | Claim |
| 11 | Spouse relief (no income / joint assessment), or alimony to a former wife | 4,000 | Claim |
| 12 | Child relief — under 18 | 2,000/child | Claim |
| 13 | Child relief — 18+ in full-time pre-degree education (A-Level, certificate, matriculation) | 2,000/child | Claim |
| 14 | Child relief — 18+ in diploma-or-above study in Malaysia, or degree and above overseas | 8,000/child | Claim |
| 15 | Child relief — disabled child | 8,000/child | Claim |
| 16 | Child relief — disabled child in higher education (8,000 + 8,000 additional) | 16,000/child | Claim |
| 17 | PRS / deferred annuity | 3,000 | Claim |
| 18 | Education fees — self | 7,000 | Claim |
| 19 | Breastfeeding equipment | 1,000 | Claim |
| 20 | Childcare fees (registered centres) | 3,000 | Claim |
| 21 | EV charging facility and domestic food-waste composting machine | 2,500 | Claim |
| 22 | Disabled husband or wife | 6,000 | Claim |
| 23 | Basic supporting equipment for a disabled self, spouse, child or parent | 6,000 | Claim |
| 24 | Child aged 18 and below: intellectual disability diagnosis assessment, early intervention or rehabilitation (inside the shared RM10,000 medical cap in row 9) | 6,000 | Claim |
| 25 | SOCSO contributions (one relief that also covers EIS) | 350 | Claim |
| 26 | First-home housing loan interest (sale and purchase agreement 1 January 2025 to 31 December 2027): house price up to RM500,000 / above RM500,000 up to RM750,000 | 7,000 / 5,000 | 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). A salaried parent with dependants typically claims RM30,000–50,000: roughly a single adult's reliefs (about RM23,500 from the relief table in this guide) plus RM10,000–30,000 of family reliefs (see Step 5 below). Higher totals, towards RM60,000, need spouse relief, two or more children in university, parents' medical expenses and SSPN deposits all at once.
The single largest lever is the automatic RM9,000 individual relief; after that, the education and medical reliefs (SSPN, parents' medical, serious-disease treatment, self education) each cap at RM7,000–10,000 and are where most of a typical claim is built.
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 on their own life, their husband's or wife's life, or their joint lives (Income Tax Act 1967 s49(3)).
The policy may be on your own life, your spouse's life, or joint lives (Income Tax Act 1967 s49(3)). A policy on a child's life does not qualify under this relief. This covers conventional life insurance and family takaful contributions (LHDN YA2025 item 17(2)). If you are deciding between conventional and takaful, see our guide on takaful vs conventional insurance in Malaysia — both qualify for this relief equally.
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 — RM4,000
Who qualifies: Individuals paying premiums on medical insurance, education insurance, or medical/education takaful.
The cap is RM4,000 for YA2025 (it was RM3,000 for YA2023 and YA2024). 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 life insurance (inside the RM7,000 EPF-plus-life-insurance cap) and up to RM4,000 for medical or education insurance — RM7,000 across the two categories. For a comparison of medical cards in Malaysia and what premiums to expect, see our guide to the best medical cards in Malaysia, or the best takaful medical cards if you prefer a Shariah-compliant option.
Common mistake: Thinking medical insurance and life insurance fall under one combined cap. They are separate reliefs with separate limits (RM3,000 for life insurance, RM4,000 for medical and education insurance in YA2025). 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, for spending on themselves, their spouse or their children.
This covers (YA2025, LHDN item 9):
- Books, journals, magazines, newspapers and other similar publications (not banned reading material)
- A personal computer, smartphone or tablet (not for business use)
- Monthly internet subscription bill (under your own name)
- Skill-improvement or personal-development course fees
Common mistake: Looking for a separate technology relief. There is none in YA2025: a phone, tablet or computer is claimed inside this same RM2,500, together with books, internet and courses. Sports equipment and gym membership are not part of it; they sit under the separate sports relief (item 7).
What you need: Receipts for qualifying purchases. For internet subscriptions, your monthly bill statements showing the subscription period within the tax year.
7. Sports Relief (Lifestyle Additional Relief) — RM1,000
Who qualifies: All individual taxpayers, for spending on themselves, their spouse, their children and their parents.
LHDN's YA2025 table (item 10) lists:
- Sports equipment for any sports activity defined under the Sports Development Act 1997
- Rental or entrance fees for any sports facility
- Registration fees for sports competitions where the organiser is approved and licensed by the Commissioner of Sports
- Gymnasium membership fees and sports training fees
Common mistake: Claiming sports items under the RM2,500 lifestyle relief, or treating the cap as RM500. The sports relief is separate and its cap is RM1,000. If you bought a RM300 badminton racket and paid RM900 for a gym membership, you can claim RM1,000, not RM1,200.
What you need: Receipts for gym membership, equipment, facility rental or competition registration.
Note
Not in the YA2025 table. A separate RM2,500 "technology" relief, a RM1,000 domestic-travel accommodation relief and a RM1,500 "parental care" relief do not appear in LHDN's YA2025 table, so they are not claimable for the return filed in 2026. A different, narrower RM1,000 tourism relief (entrance fees to attractions such as museums, zoos, theme parks, national parks, marine parks and geoparks, plus cultural and arts programmes) is given for YA2026, which you file in 2027, with a one-year extension to YA2027 proposed in Budget 2027 (tax annex, Appendix 8, p.14). The extension is a proposal until the Finance Bill passes.
8. Medical Expenses — Parents and Grandparents — 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, excluding cosmetic dental treatment
- 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.
9. Medical Expenses — Serious Diseases — RM10,000
Who qualifies: Taxpayers, their spouse, or their children who incur medical expenses for serious diseases.
The Income Tax Act 1967 (s2) defines a serious disease as AIDS, Parkinson's disease, cancer, renal failure, leukaemia "or other similar diseases". Any other illness counts only if LHDN treats it as similar to those; we have not confirmed which illnesses LHDN accepts. For YA2025 the RM10,000 cap also covers fertility treatment for the taxpayer or spouse, vaccination (up to RM1,000), dental examination and treatment (up to RM1,000), and up to RM6,000 for a child's intellectual disability assessment or early intervention (section 19).
Common mistake: Confusing this with the parents' medical relief. This RM10,000 is specifically for the taxpayer, spouse, or children — not parents. Parents have their own separate RM8,000 relief (section 8). Also, a separate RM1,000 sub-limit covers complete medical examination (health screening), COVID-19 detection tests, mental health examination or consultation, self-health monitoring equipment and disease detection tests together; it counts toward the same RM10,000.
What you need: Medical receipts, doctor's confirmation of the qualifying condition, and proof of payment.
10. Disabled Individual (Self) — RM7,000
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 + RM7,000 = RM16,000 in personal reliefs (YA2025; the disabled-individual relief was RM6,000 for YA2024).
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).
11. Spouse Relief — RM4,000
Who qualifies: Taxpayers whose spouse has no income, or where a joint assessment is elected. The same relief covers alimony paid to a former wife.
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.
Alimony: alimony or maintenance paid to a former wife falls inside the same RM4,000. Spouse relief and alimony together cannot exceed RM4,000 (Income Tax Act 1967 s47(2)–(3); LHDN YA2025 item 14, "Husband / wife / payment of alimony to former wife").
Disabled spouse — RM6,000: LHDN's YA2025 item 15 gives RM6,000 for a disabled husband or wife ("Disabled husband / wife").
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.
12. 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 pre-degree education (A-Level, certificate, matriculation or preparatory courses) | 2,000 |
| 18+ studying for a diploma or above in Malaysia, or a degree or above outside Malaysia (institution approved by the relevant government authority) | 8,000 |
| Disabled child | 8,000 |
| Disabled child 18+ in diploma-or-above study in Malaysia, or degree and above outside Malaysia (additional RM8,000) | 16,000 (8,000 + 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).
13. 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).
14. Education Fees — Self — RM7,000
Who qualifies: Taxpayers pursuing further education at a recognised institution in Malaysia.
Qualifying courses (LHDN YA2025 item 5; Income Tax Act 1967 s46(1)(f)):
- Below masters level: only courses in law, accounting, Islamic finance, technical, vocational, industrial, scientific or technological fields (s46(1)(f)(i))
- Masters or doctorate degree: any course of study
- Upskilling or self-enhancement courses run by a body recognised by the Director General of Skills Development (National Skills Development Act 2006): up to RM2,000 of the RM7,000, for YA2023 to YA2026
Common mistake: Claiming for courses that are not approved or accredited. The institution or professional body must be in Malaysia and recognised by the Government or approved by the Minister (Income Tax Act 1967 s46(1)(f)). 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.
15. Breastfeeding Equipment — RM1,000
Who qualifies: Taxpayers who buy breastfeeding equipment for their own use for a child aged 2 years or below (LHDN YA2025 item 11).
Covers purchase of breastfeeding equipment including breast pumps, ice packs, breast milk collection and storage equipment, and cooler sets or bags (Income Tax Act 1967 s46(1)(q)).
After a year in which you claim it, you cannot claim it again in the year of assessment immediately following (LHDN item 11: "once in every TWO (2) years of assessment"; Income Tax Act 1967 s46(1)(q)). The RM1,000 is the maximum however many children you have; it is not per child.
Common mistake: Claiming every year, or claiming RM1,000 for each child. A claim bars the next year of assessment, and the cap does not multiply with the number of children.
What you need: Purchase receipts for qualifying breastfeeding equipment, child's birth certificate (to prove child is under 2).
16. 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.
17. EV Charging Facility and Food-Waste Composting — 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. In LHDN's YA2025 table the same RM2,500 item also covers a domestic food-waste composting machine (not for business use).
Common mistake: Assuming this only covers home chargers. Rental or subscription arrangements for EV charging equipment also qualify.
What you need: Purchase/installation receipt for the charging facility, or subscription agreement and payment receipts.
18. Basic Supporting Equipment for the Disabled — RM6,000
Who qualifies: Taxpayers who buy basic supporting equipment for a disabled self, spouse, child or parent (LHDN YA2025 item 3: "Purchase of basic supporting equipment for disabled self, spouse, child or parent", RM6,000).
This is separate from the RM7,000 disabled-individual relief (section 10) and the disabled-child tiers (section 12).
What you need: Purchase receipts for the equipment.
19. Child Intellectual Disability Assessment and Early Intervention — RM6,000 (within RM10,000)
Who qualifies: Parents paying for a child aged 18 and below for an intellectual disability diagnosis assessment, or an early intervention programme or rehabilitation treatment for intellectual disability (LHDN YA2025 item 8).
LHDN restricts this to RM6,000, and it sits inside the same RM10,000 medical cap as serious diseases, fertility treatment, vaccination, dental treatment and check-ups (section 9). The Budget 2027 tax annex (Appendix 4, p.8) lists it as part of that one RM10,000 medical relief. Claiming RM6,000 here leaves RM4,000 of the RM10,000 for the other medical items.
What you need: Receipts from the assessment or treatment provider.
20. SOCSO and EIS Contributions — RM350
Who qualifies: Employees who contribute to SOCSO (LHDN YA2025 item 20, "Contribution to the Social Security Organization (SOCSO)", RM350).
The single RM350 covers your SOCSO contributions and your Employment Insurance System (EIS) contributions together. SOCSO and EIS share this one relief (Budget 2027 tax annex, Appendix 9, p.15). For how much is deducted from your pay, see our SOCSO and EIS guide.
21. First-Home Housing Loan Interest — RM7,000 or RM5,000
Who qualifies: First-home buyers paying housing loan interest, where the sale and purchase agreement is signed from 1 January 2025 to 31 December 2027 (LHDN YA2025 item 22).
LHDN's relief limit depends on the house price:
- Residential house price up to RM500,000: RM7,000
- Residential house price above RM500,000 up to RM750,000: RM5,000
What you need: The sale and purchase agreement and your lender's statement of interest paid for the year.
How do you get the most from 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 up to RM7,000 in reliefs (RM3,000 life insurance plus RM4,000 medical and education insurance, YA2025) most employees can access.
Step 4 — Do not forget lifestyle and sports. These two reliefs (RM2,500 lifestyle + up to RM1,000 sports = up to RM3,500) 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 under lifestyle; gym membership and sports gear qualify under the separate sports relief. 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.
What documents should you keep, and for how long?
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, phone/laptop/tablet purchase receipt |
| Sports | Gym membership receipt, equipment receipts |
| Medical — parents | Medical receipts + practitioner letter |
| Medical — serious diseases | Medical receipts + diagnosis confirmation |
| 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 / composting machine | 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
- How Bonuses Are Taxed in Malaysia — Complete Guide 2026 — how your bonus is taxed at your marginal rate, PCB deduction, and year-end planning
- Medical Tax Relief Malaysia 2026 — Parents, Insurance, Serious Illness — up to RM22,000 in medical-related reliefs (parents RM8,000, serious diseases RM10,000, insurance RM4,000) including parents' medical, insurance, and serious illness
- SSPN vs ASNB Malaysia — Which Is Better for Education Savings? — comparing the RM8,000 SSPN tax relief against ASNB's dividend history for education savings
- PRS Malaysia — Complete Guide to Private Retirement Scheme 2026 — the RM3,000 PRS tax relief and whether it is worth adding to your retirement savings
Amendment, 10 October 2026. This guide's YA2025 (return filed in 2026) relief figures were checked against LHDN's relief table (hasil.gov.my/en/individu/pelepasan-cukai/, last updated 26 June 2026) and several were wrong. Medical and education insurance is RM4,000 for YA2025 (RM3,000 for YA2023 and YA2024), not RM3,000. Serious-disease medical expenses are RM10,000, not RM8,000. Disabled individual is RM7,000, not RM6,000; disabled child is RM8,000, not RM6,000; a disabled child in higher education is RM16,000, not RM14,000. Sports is a separate additional lifestyle relief of RM1,000, not RM500. The separate RM2,500 "technology" relief is removed: phones, tablets and computers sit inside the RM2,500 lifestyle relief, which is also the Budget 2027 annex's own description of the current position (Lampiran 6, p.12). The RM1,000 domestic-travel accommodation relief and the RM1,500 "parental care" relief are removed because neither is in the YA2025 table; the YA2026 RM1,000 tourism relief covers attraction entrance fees and cultural programmes, not accommodation (annex p.14). The child-relief tiers, the EV-charging row (which also covers food-waste composting) and the sub-limit wording for serious diseases were corrected to LHDN's table, and the section numbers have changed. Budget 2027 proposals apply from YA2027 and are not law until the Finance Bill passes; none is used for a YA2025 figure here. Still outstanding: the EV-charging period ("YA2023 through YA2027") was removed because no source we hold states it; the YA2026 tourism relief's conditions have not been read in the Act itself; and the description of what counts as a qualifying serious disease and the per-relief receipts lists have not been re-checked in this amendment.
Amendment, 11 October 2026. Structural change only: a short answer was added at the top, section headings were rewritten as the questions they answer, and one question was added to the FAQ from this guide's own text. No figure, rule or source was changed. Every figure in the short answer already appears in the body of this guide, and nothing listed above as still outstanding is used in it.
Amendment, 11 October 2026. Two corrections, checked against LHDN's YA2025 relief page (hasil.gov.my/en/individu/pelepasan-cukai/, item 17 "Life insurance and EPF") and this guide's own relief table. EPF and life insurance: the FAQ said the RM7,000 category could be used as "RM7,000 EPF if no insurance". LHDN's item 17 has two sub-limits: RM4,000 for mandatory or voluntary EPF contributions, and RM3,000 for life insurance premiums, family takaful contributions or additional voluntary EPF contributions. Mandatory EPF alone stays capped at RM4,000; only additional voluntary EPF contributions can use the RM3,000 slot. Typical family total: the body said "a married parent with children in university can claim RM40,000–60,000", while the FAQ said RM30,000–50,000. The body now matches the FAQ, which the guide's own table supports (a single adult's reliefs of about RM23,500, plus RM10,000–30,000 of family reliefs), and states that totals towards RM60,000 need spouse relief, two or more children in university, parents' medical expenses and SSPN deposits together. Step 3's RM7,000 (RM3,000 life insurance plus RM4,000 medical and education insurance) is a different total from item 17's RM7,000 and is unchanged.
Amendment, 11 October 2026. Corrections from a two-agent check of this guide against LHDN's YA2025 relief page (hasil.gov.my/en/individu/pelepasan-cukai/), the Income Tax Act 1967 (LHDN's consolidation as at 21 May 2024, used for wording and conditions only, not caps) and the Budget 2027 tax annex (belanjawan.mof.gov.my, tax-measures.pdf). Old → new: Completeness: the table had 21 rows and left out five LHDN items → added basic supporting equipment for a disabled self, spouse, child or parent, RM6,000 (item 3); a child's intellectual disability assessment or early intervention, RM6,000 within the shared RM10,000 medical cap (item 8; annex Appendix 4, p.8); disabled husband or wife, RM6,000 (item 15); SOCSO, RM350, one relief that also covers EIS (item 20; annex Appendix 9, p.15); and first-home loan interest, RM7,000 for a house up to RM500,000 or RM5,000 above RM500,000 up to RM750,000, for sale and purchase agreements from 1 January 2025 to 31 December 2027 (item 22). The list now covers all 22 LHDN items. Life insurance: the guide said "on your own life (not on a spouse or child — that goes elsewhere)" → your own life, your spouse's life or joint lives; a child's life does not qualify (Act s49(3)); family takaful contributions are named (item 17(2)). Education fees: the guide said "Degree-level programmes (undergraduate or postgraduate)", "Professional qualifications (ACCA, CPA, CFA, CIMA, ICAEW, etc.)", "Technical or vocational courses approved by the Ministry of Higher Education" and "Upskilling and reskilling courses (approved by the Minister of Finance)" → below masters level only law, accounting, Islamic finance, technical, vocational, industrial, scientific or technological courses qualify, any course at masters or doctorate level (Act s46(1)(f)(i)–(ii), item 5), and upskilling or self-enhancement courses run by a body recognised by the Director General of Skills Development qualify up to RM2,000 of the RM7,000 for YA2023 to YA2026 (Act s46(1)(f)(iii)); "recognised institution in Malaysia" is kept (s46(1)(f)). Parents' medical: the guide said "Dental treatment (limited to extraction, filling, and cleaning)" → dental treatment excluding cosmetic dental treatment (annex Appendix 3, p.7). Spouse: alimony was missing → alimony or maintenance to a former wife sits inside the same RM4,000 (Act s47(2)–(3), item 14); the disabled-spouse RM6,000 row was added (item 15). Breastfeeding: "once every two assessment years per eligible child" and "consecutive years for the same child" → no claim in the year of assessment immediately after a claim, and the RM1,000 does not multiply with the number of children (Act s46(1)(q), item 11). Serious diseases: "cancer, kidney failure, leukaemia, heart disease, pulmonary hypertension" → the Act's s2 list, AIDS, Parkinson's disease, cancer, renal failure and leukaemia "or other similar diseases"; other illnesses count only if LHDN treats them as similar. Tourism: "applies from YA2026" → is given for YA2026, with a one-year extension to YA2027 proposed in Budget 2027 (annex Appendix 8, p.14). Disabled spouse wording: "additional to spouse relief" and "a further RM6,000" → LHDN item 15 gives RM6,000 for a disabled husband or wife. Removed as unsourced: breastfeeding "female taxpayers" and "only the mother, not the father" (the Act says "own use"), "related accessories" (the equipment list now follows s46(1)(q)), education institutions "recognised by MQA" (now the Act's "recognised by the Government or approved by the Minister"), and "paying to charge your EV at a public charging station does not qualify". The sources line near the top now names LHDN's schedule, the Income Tax Act and the Budget 2027 annex. No cap in the YA2025 table was changed. Still outstanding: whether the disabled-individual relief needs the OKU card itself as proof (the Act requires written certification by the Department of Social Welfare); which illnesses LHDN accepts as similar diseases; spouse conditions beyond the Act's s47; whether the parents' cap is shared across siblings; the "Account 3" naming in section 2; whether breastfeeding relief is limited to mothers; whether any accessories beyond the Act's equipment list qualify; whether MQA recognition is what LHDN checks for education fees; and whether public EV charging subscriptions or fees qualify.
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Amendment, 11 October 2026 (wording). In the amendment notes above, each superseded figure is now introduced by "the guide said" or "gave … as", so it reads plainly as the old figure rather than a current one, and the quoted wording now matches the guide's old text exactly. No figure in this guide changed.