It’s that time of the year again — time to prepare and submit your taxes! Make sure you review the latest YA 2025 personal tax reliefs to maximise your claims before filing.
👤 Personal Tax Relief
| Relief Type | Amount (RM) |
|---|---|
| Personal Relief | 9,000 |
| Disabled Individual | 7,000 |
📚 Education Relief – RM7,000
- Other than Master’s/Doctorate
Course of study in law, accounting, Islamic financing, technical, vocational, industrial, scientific or technology fields - Master’s/Doctorate Degree
Any course of study - Upskilling / Self-enhancement Courses (Restricted to RM2,000)
💍 Spouse Relief
| Category | Amount (RM) |
|---|---|
| Spouse / Alimony to Former Wife | 4,000 |
| Disabled Husband / Wife | 6,000 |
🛍 Lifestyle & Medical Relief
🛒 Lifestyle (Self, Spouse & Children) – RM2,500
Includes:
- Books / journals / magazines / newspapers / other similar
- Personal computer, smartphone or tablet (not for business use)
- Self skills enhancement / personal development courses
- Internet / broadband subscription (under own name)
🏀 Additional Lifestyle – RM1,000
- Sports equipment
- Rental or entrance fees to sports facilities
- Registration fees for sports competitions
- Gymnasium membership
🏥 Medical Expenses – RM10,000
Serious Medical Conditions
- Serious diseases (self, spouse, children)
- Fertility treatment (self/spouse)
- Vaccination (self, spouse, children) – restricted to RM1,000
Health Screening & Treatment (Restricted to RM1,000)
- Complete medical examination
- COVID-19 detection test
- Mental health examination / consultation
- Dental treatment
- Purchase of self-health monitoring equipment
- Fees for disease detection tests
Child aged 18 years & below – Restricted to RM6,000
- Intellectual disability diagnosis assessment
- Early intervention programme / intellectual disability rehabilitation treatment
👵 Medical Expenses for Parents – RM8,000
- Medical treatment
- Special needs
- Carer expenses
(Condition must be certified by a medical practitioner.)
♿ Disabled Basic Supporting Equipment – RM6,000
For Self, spouse, children & parents
👶 Breastfeeding Equipment – RM1,000
- For own use for a child aged 2 years and below
- Claimable once every TWO (2) years of assessment
⚡ Electric Vehicle (EV) Charging Facilities – RM2,500
👨👩👧 Child Relief
| Category | Amount (RM) |
|---|---|
| Unmarried Child (Below 18 years old) | 2,000 |
| Unmarried Child Above 18 (Full-time study – A-Level, certificate, matriculation, preparatory courses) | 2,000 |
| Unmarried Child Above 18 (Diploma & above in Malaysia / Degree & above overseas – institution approved by relevant authority) | 8,000 |
| Disabled Child | 8,000 |
| Disabled Child Above 18 (Diploma & above in Malaysia) | 8,000 |
| Child Care Fees (Registered childcare/kindergarten, child ≤6 years old) | 3,000 |
💼 Statutory Contributions & Insurance
🛡 Insurance Relief
| Category | Amount (RM) |
|---|---|
| Education & Medical Insurance (Self, spouse, children) | 4,000 |
| Mandatory contributions to approved schemes or voluntary contributions to EPF | Restricted to 4,000 |
| Life Insurance (Self & Spouse) / Family Takaful / Additional Voluntary EPF | Restricted to 3,000 |
| Annuity & Private Retirement Scheme (PRS) | 3,000 |
| Contribution to SOCSO & EIS | 350 |
| Net Deposit in SSPN | 8,000 |
🏠 Housing Loan Interest for First Home Ownership – YA 2025
Sale & Purchase Agreement executed between 1 Jan 2025 – 31 Dec 2027
| Relief Category | Amount (RM) |
|---|---|
| Property price ≤ RM500,000 | 7,000 per year |
| Property price > RM500,000 – RM750,000 | 5,000 per year |
📌 Disclaimer
This information is provided for general reference purposes only and is based on publicly available guidelines issued by Lembaga Hasil Dalam Negeri Malaysia (LHDN). Tax regulations may be subject to change, amendments, or further clarification by the relevant authorities.
Taxpayers are advised to consult their accountant or licensed tax agent for advice tailored to their specific circumstances.
If you require professional tax consultation or assistance with tax planning and filing, please feel free to contact us at:
📧 lmaco.taiping@gmail.com
We will be happy to assist you.
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