“Before anything else, preparation is the key to success.”– Alexander Graham Bell
Details of Personal Tax Relief 2025
Tax Relief for Individual
(i) Individual RM9,000
(ii) Education RM 7,000
- Education fee for tertiary level or postgraduate level
- Personal upskilling / self-enhancement course (Limit to RM2,000) [Extended to Y.A. 2026]
(iii) Disabled Individual RM 7,000
(iv) Interest on Housing Loans for First-time Homeowners RM7,000
- RM7,000: House Price no more than RM500,000
- RM5,000: House price above RM500,000 to RM750,0000
Tax Relief for Lifestyle & Family
(i) Medical Expenses on Serious Diseases RM 10,000
- Including:
- Cost of fertility treatment for married couples
- Complete medical examination (Limit to RM 1,000)
- Vaccination expenses (Limit to RM 1,000)
- Expenses for children with learning disabilities (Limit to RM 6,000)
- Autism
- Attention Deficit Hyperactivity Disorder (ADHD)
- Global Developmental Delay (GDD)
- Intellectual Disability
- Down Syndrome
- Specific Learning Disabilities
- Dental examination or treatment
- Dental practitioners registered with Malaysian Dental Council
- For self, spouse or child
(ii) Sport Equipment RM1,000
- Purchase of sports equipment
- Rental/entry fees for sports facilities
- Registration fees in sports competition
- Gym membership
- Sports training fees
(iii) Lifestyle RM 2,500
- Books & Magazines
- Computer & smartphone
- Broadband
- Self skill enhancement courses
(iv) Expenses related to Electric Vehicle (EV) charging facilities & Purchasing Food Waste Composting Machines RM 2,500
- For Electric Vehicle (EV) charging facilities including installation, rental, hire-purchase of equipment or subscription fees [Extended to year 2027]
(v) Basic supporting equipment (For disabled individual, spouse, child or parent) RM 6,000
Tax Relief for Parents
(i) Spouse / Alimony RM 4,000
- For spouse without income
- Alimony to former wife (Agreement needed)
(ii) Disabled Spouse RM6,000
(iii) Medical expenses for parents RM 8,000
- Including medical treatment expenses, special needs or care expenses
- Complete medical examination (limit to RM1,000)
Tax Relief for Child
(i) Unmarried Child Relief
- Child aged below 18: RM 2,000
- Child aged 18 and above with following condition: RM 2,000
- Receiving full time education
- Child aged 18 and above with following condition: RM 8,000
- Receiving higher education, diploma and degree onward
(ii) Breastfeeding Equipment RM 1,000
- Only applicable to working women with child aged under 2 years
- Claim once every 2 years
(iii) Fees paid to childcare centres and kindergartens RM 3,000
- Only for child aged 6 and below
- Childcare centres or kindergartens registered with the Department of Social Welfare (SWD) or Ministry of Education (MOE).
(vi) Net saving in SSPN’s scheme RM 8,000
- Net saving in National Education Saving Scheme (SSPN) for child
(v) Disabled Child
- For Child aged under 18
Tax Relief for Insurance & Contributions
(i) Life Insurance / EPF Contributions RM 3,000
(ii) Education or Medical Insurance RM 4,000
- Insurance premium for education or medical benefit
(iii) SOCSO & EIS RM350
(iv) EPF RM 4,000
(v) PRS RM 3,500
- Private Retirement Scheme (PRS) contributions and Deferred annuity scheme premium
- Extended to Y.A. 2025
(201706002678 & AF 002133)