Malaysia Personal Tax Reliefs YA 2025: Complete Guide to Maximize Your Savings
- Mar 24
- 3 min read
The tax filing season for Year of Assessment (YA) 2025 officially opens on 1 March 2026. Whether you’re a salaried employee or a business owner, understanding the latest tax reliefs can significantly reduce your chargeable income and put more money back in your pocket.
Tax reliefs work by reducing your taxable income. For example, if you earn RM60,000 annually and claim RM10,000 in reliefs, you’ll only be taxed on RM50,000. With several key changes introduced for YA 2025, now is the perfect time to plan your claims strategically.
Here’s your complete guide to Malaysia personal tax relief for YA 2025.
Individual & Basic Reliefs
Relief Category | Relief Amount (RM) | Remarks |
Individual (Self) | 9,000 | Automatically granted to all taxpayers |
Disabled Individual | 7,000 (additional) | Must be registered with Department of Social Welfare |
Family & Dependents
Relief Category | Relief Amount (RM) | Remarks |
Spouse / Alimony | 4,000 | Spouse must have no income / opt for joint assessment |
Disabled Spouse | 6,000 | Additional relief for registered disabled spouse |
Medical Expenses for Parents | 8,000 | Now includes grandparents. Covers medical, dental, and carer expenses |
Children Reliefs
Relief Category | Relief Amount (RM) | Remarks |
Child (Under 18) | 2,000 per child | For unmarried children |
Child (18+ in Pre-U / A-Levels) | 2,000 per child | Full-time education |
Child (18+ in Higher Education) | 8,000 per child | Diploma / degree level in Malaysia; degree level abroad |
Disabled Child | 8,000 | For unmarried disabled child |
Disabled Child in Higher Education | 8,000 (additional) | Total up to RM16,000 |
Breastfeeding Equipment | 1,000 | Once every 2 years. For mother with child aged 2 and below |
Childcare / Kindergarten Fees | 3,000 | For children aged 6 and below, registered centres |
SSPN (Net Deposit) | 8,000 | Per household from YA 2025-2027. Claimable by either parent |
Medical & Health
Relief Category | Relief Amount (RM) | Remarks |
Medical Expenses (Serious Diseases) | 10,000 (overall) | Includes fertility treatment |
Vaccination Expenses | 1,000 (within cap) | For self, spouse, child |
Dental Treatment | 1,000 (within cap) | Non-cosmetic procedures |
Medical Check-up / Mental Health | 1,000 (within cap) | Includes COVID-19 tests, health screening devices |
Learning Disability Assessment | 6,000 | For child aged 18 and below |
Supporting Equipment for Disabled | 6,000 | For self, spouse, child, or parent |
Insurance & Retirement
Relief Category | Relief Amount (RM) | Remarks |
EPF Contributions | 4,000 | Includes voluntary contributions |
Life Insurance / Takaful | 3,000 | Combined with EPF up to RM7,000 total |
Education & Medical Insurance | 4,000 | Increased from RM3,000 for YA 2025 |
SOCSO / EIS | 350 | Check your payslip for deductions |
PRS / Deferred Annuity | 3,000 | For retirement savings |
Lifestyle & Personal Development
Relief Category | Relief Amount (RM) | Remarks |
Lifestyle (Books, Gadgets, Internet) | 2,500 | Books, smartphones, tablets, computers, internet subscriptions |
Sports Equipment / Gym Membership | 1,000 | Now includes expenses for parents |
Education Fees (Self) | 7,000 | For approved courses. RM2,000 sub-limit for upskilling courses |
EV Charging Facilities / Food Waste Composting Machine | 2,500 | Installation, rental, purchase. Once every 3 years |
Housing
Relief Category | Relief Amount (RM) | Remarks |
First Home Loan Interest | 7,000 / 5,000 | New for YA 2025. 3 consecutive years. Home price less than RM500k (RM7k) or exceeding RM500k up to RM750k (RM5k) |
Final Thoughts
Tax relief isn’t just about saving money - it’s a strategic tool in your wealth plan. Every ringgit saved in taxes is a ringgit you can reinvest, save, or use to protect your future.
Start with the low-effort wins (EPF, insurance, individual relief), then explore reliefs that match your lifestyle or life stage. With proper planning, you might even score a tax refund!
For the complete list and detailed conditions, you can refer to the official LHDN website: https://www.hasil.gov.my/en/individual/individual-life-cycle/income-declaration/tax-reliefs/
