Malaysia Tax Relief Guide (YA 2025): What You Can Claim
- Angel Tai
- Mar 25
- 5 min read
Updated: 7 days ago
Filing your taxes soon? Before you submit, make sure you’re not leaving money on the table.
Malaysia offers a wide range of tax reliefs, and we’ve grouped them into what you spend on yourself, your family, and your future, so you can quickly find what applies to you.
Individual Relief in Malaysia (YA 2025)
*Changes or additional reliefs from YA2024
1. Individual Relief (RM9,000)
Automatically granted for every Malaysian
Additional:
*RM7,000: Additional for individuals with disabilities registered with the Social Welfare Department (JKM)
*Increased from RM 6,000 in YA2024
2. Education Fees (Up to RM7,000)
You can claim relief for education, whether you’re pursuing a qualification or upgrading your skills.
Eligible for:
Undergraduate courses:
Law, accounting, Islamic financing, technical, vocational, industrial, scientific, or technology.
Postgraduate (Master's or Doctorate):
Any field of study.
Upskilling or Self-enhancement courses (restricted to RM2,000).
Recognised by the Department of Skills Development
3. Medical Expenses
i) Self, Spouse, or Child (Up to RM10,000)
Serious diseases
Fertility treatment
Vaccinations (restricted to RM1,000)
Dental examination and treatment (Restricted RM1,000)
Other medical expenses (restricted to RM1,000)
Complete medical exams
COVID-19 tests
Mental health consultations
Purchase of self-health monitoring equipment
Fees for disease detection tests
Expenses for children under 18 (restricted to *RM6,000)
Assessment of intellectual disability
Early intervention programs *Increased from RM 4,000 in YA2024
ii) Parents, or Grandparents (Up to RM 8,000)
Medical treatment, special needs, and carer expenses
Complete medical examination (restricted to RM 1,000)
4. Lifestyle Reliefs
i) Self, Spouse, or Child (Up to RM2,500)
Books, journals, magazines, newspapers, or similar publications
Personal computer, smartphone, or tablet (non-business use)
Internet subscription (under your own name)
Skill improvement / personal development course
ii) Self, Spouse, Child or Parents (Up to RM1,000)
Sports equipment
Rental or entrance fees to sports facilities
Registration fees for sports competitions
Gymnasium membership fee/training
5. Childcare Reliefs
i) Breastfeeding Equipment (Up to RM1,000)
Claimable once every two years
Only available to mothers with a child under two years old.
ii) Childcare Centre / Kindergarten (Up to RM3,000)
For children aged 6 and below
Must be a registered facility
iii) Skim Simpanan Pendidikan Nasional (SSPN) (Up to RM 8,000)
Based on net deposit (2025 total deposit minus withdrawals)
6. Dependent Reliefs
*RM 6,000: Disabled husband/wife
*Increased from RM 5,000 in YA2024
RM 2,000: Each unmarried child under 18 years old
RM 2,000: Each unmarried child above 18 years old in pre-university education
RM 8,000: Each unmarried child above 18 years old in diploma or higher education
**RM 8,000: Disabled child
Additional exemption of RM8,000 if not married, and pursuing diplomas or higher
**Increased from RM 6,000 in YA2024
7. Insurance & Pension Reliefs (Up to RM14,000)
Mandatory or voluntary EPF contributions (restricted to RM 4,000)
Life insurance premium payments, family takaful contributions or additional voluntary contributions to EPF (restricted to RM 3,000)
Deferred Annuity and Private Retirement Scheme (PRS) (restricted to RM3,000)
Education and medical insurance (restricted to *RM4,000)
*Increased from RM 3,000 in YA2024
8. Property & Housing Reliefs
Payment of housing loan interest for first home ownership
RM5,000 for residential properties priced up to RM500,000
RM7,000 for residential properties priced above RM500,000 up to RM750,000
Applicable if:
Sale and Purchase Agreement is between 1 January 2025 and 31 December 2027
9. Other Reliefs
RM 350: Contribution to Social Security Organization (SOCSO)
RM 2,500: EV charging facilities and compost machine (non-business use)
RM 4,000: Alimony payments.
RM 6,000: Supporting equipment for disabled individuals
Note: This guide is intended as a general overview and may not include every detail. For the latest updates and complete information, we recommend referring to the official LHDNM website.
Important Tax Filing Tips
Track Your Expenses
Keep your receipts and records for anything you plan to claim. Digital copies are perfectly fine, as long as they’re organised and easy to retrieve. A simple folder system goes a long way.
You’ll need to keep these for 7 years, especially in case of an audit. Trust us, you don’t want to be digging for that one missing receipt later on.
Keep Track of the Tax Submission Deadline
The deadline for e-Filing is 15th May 2026 for individuals without business income and 15th July 2026 for those with business income.
Late submissions may result in penalties, so mark your calendar!
Use the Correct Tax Form
Different forms apply depending on your income type:
Form e-BE: Resident individuals with employment income only.
Form e-B: Resident individuals with business, employment, or other income.
Form M: Non-resident individuals with business, employment, or other income.
Utilise All Available Reliefs:
It’s easy to focus only on the big claims, but smaller ones matter too. Things like lifestyle expenses or SSPN contributions might seem minor, but they can add up more than you think. Make sure you’re claiming everything you’re entitled to.
FAQs
What can I claim for tax relief in Malaysia (YA 2025)?
You can claim a range of reliefs, including individual relief, education fees, medical expenses, lifestyle expenses, childcare, insurance, and more.
The exact amount depends on your expenses and eligibility, so it’s worth reviewing each category carefully before submitting.
What is the maximum tax relief I can claim in Malaysia?
There isn’t a single overall cap, as each category has its own limit. Your total relief depends on how many categories you qualify for and how much you’ve spent within each limit.
Can siblings share tax relief for parents’ medical expenses in Malaysia?
Yes, siblings can share the parents’ medical expense relief. However, the total claim per individual is still capped at RM8,000, and each claim must be supported by proof of payment.
Can both husband and wife claim child relief in Malaysia?
No, both parents can’t claim relief for the same child. If you have more than one child, the claims can be split. For example, one parent can claim for one child, while the other claims for the second child.
For married couples, is the Malaysian tax assessment joint or separate?
You can choose either a joint or a separate assessment, whichever results in better tax savings. For example, a joint assessment may be beneficial if one spouse has no or low income. Still, a separate assessment could be better if both have substantial individual relief claims.
Do I have to declare income from side jobs or part-time work?
Yes, any additional income, including side gigs, freelancing, or part-time jobs, must be declared. Even if this income isn’t consistent, it still contributes to your total taxable income. For example, if you earned RM5,000 from freelance graphic design or tutoring, that amount should be reported during your tax submission.
Can I claim tax relief for braces?
Yes, if it is certified for medical purposes by your dentist with the specific medical reasons listed. However, cosmetic purposes are not claimable under the dental expenses.
Tax can feel overwhelming at first, but once it’s broken down, it’s actually quite straightforward. The key is knowing what applies to you and making sure nothing gets missed.
If you’re unsure about your claims or want a clearer view of your tax position, we’re here to help. Feel free to call us at 📞+6 010-277 0718 or email us at info at 📩 info@synergy-outsourcing.com
