Assessment Year: 2025 | For e-Filing in 2026
Many Malaysians end up paying more income tax than necessary, not because they earn too much, but because they don’t fully claim their tax reliefs.
For the 2025 assessment year, LHDN (HASiL) continues to offer a wide range of personal income tax reliefs, covering daily expenses, healthcare, education, insurance, parents, children, and even lifestyle items like computers, sports, and electric vehicles.
This guide explains:
- The complete list of Malaysia tax reliefs for 2025
- How much you can claim for each category
- Common mistakes to avoid
- Practical strategies to legally reduce your tax bill
1. Individual & Dependent Reliefs
Basic Personal Relief
- Individual & dependent relatives: RM9,000
- Disabled individual: RM7,000
- Spouse / alimony payment: RM4,000
- Disabled spouse: RM6,000
These are foundational reliefs and apply to most taxpayers.
2. Education & Self-Development Relief
Education Fees
- Up to RM7,000
- Covers:
- Tertiary education (non-Master/PhD)
- Master’s degree or PhD
Skill Improvement Courses
- Up to RM2,000
- Includes professional courses, upskilling programs, and self-development training
(e.g. finance, IT, digital skills, certifications)
3. First Home Loan Interest Relief
Housing Loan Interest
- Up to RM7,000
- For first-time homebuyers
- Sale & Purchase Agreement signed between 1 January 2025 – 31 December 2027
Claim limit based on house price:
- House price ≤ RM500,000 → RM7,000
- RM500,001 – RM750,000 → RM5,000
4. Medical & Special Needs Relief
Self, Spouse & Children
Up to RM10,000, covering:
- Serious illnesses
- Fertility treatment
- Vaccination (up to RM1,000)
- Full medical check-ups (up to RM1,000)
- Dental treatment & examination (up to RM1,000)
- Mental health consultation
- Medical self-testing equipment
- Early diagnosis & intervention for learning disabilities in children (up to RM6,000)
Parents & Grandparents
- Up to RM8,000
- Includes medical treatment, dental care, special needs, and caretaker expenses
Disabled Equipment Relief
- Up to RM6,000
- For disabled self, spouse, children, or parents
5. Lifestyle Tax Reliefs
Lifestyle Relief
- RM2,500
- Covers:
- Books & reading materials
- Personal computer, smartphone, tablet
- Internet subscription
- Skill enhancement course fees
Additional Sports Relief
- RM1,000
- Includes:
- Sports equipment
- Rental of sports facilities
- Competition registration fees
- Gym membership & sports training
Electric Vehicles & Home Compost Machines
- RM2,500
- Encourages sustainable and eco-friendly living
6. Insurance & Savings Reliefs
- Life insurance & EPF: RM7,000
- Private Retirement Scheme (PRS): RM3,000
- SSPN savings: RM8,000
- Education & medical insurance: RM4,000
- SOCSO (PERKESO) contribution: RM350
These reliefs offer some of the highest tax savings, yet many taxpayers miss them, especially SSPN and PRS.
7. Child-Related Tax Reliefs
Children Below 18 Years Old
- RM2,000 per child
- Must be unmarried
Disabled Children
- RM8,000
- Additional RM8,000 if aged 18 and above, unmarried, and studying full-time
Children Aged 18 & Above
- RM8,000
- Full-time study (Diploma or Degree)
- Applicable for studies in Malaysia or overseas
Childcare (Taska / Tadika) Fees
- RM3,000
- For children aged 6 and below
- Claimable by either spouse only
Breastfeeding Equipment
- RM1,000
- For women taxpayers
- Child aged 2 and below
- Claimable once every two assessment years
8. Common Tax Filing Mistakes Malaysians Make
Many taxpayers:
- Do not keep receipts
- Claim beyond allowed limits
- Miss eligible categories
- Assume certain expenses are not claimable
RinggitWise Tip:
Store all receipts digitally in a single folder throughout the year, it saves time and stress during e-Filing.
9. Smart Ways to Maximise Tax Relief (Legally)
- Plan major expenses early in the year
- Maximise SSPN contributions if you have children
- Use lifestyle relief fully (devices, courses, internet)
- Don’t overlook parents’ medical expenses
- Always ensure claims are supported with valid receipts
Final Thoughts: Don’t Leave Money on the Table
Tax reliefs are not “loopholes”, they are your legal entitlement as a Malaysian taxpayer.
With proper planning, you can:
- Reduce your annual tax payable
- Improve cash flow
- Keep more money for your family and future
Bookmark this guide and revisit it when tax season approaches.
Disclaimer
This article is a simplified summary of HASiL tax reliefs for Assessment Year 2025. Always refer to official LHDN guidelines for the latest updates.
