Every Malaysian income tax relief, one page each
Each relief has its own page: who can claim it, how much, and its official LHDN source. The limits below are for YA 2025, read from Fiskal’s tax engine.
Filing for YA 2026? The rules have changed — see what the law says for YA 2026 →
You & your family
Reliefs for you as an individual and for the people who depend on you. Everyone automatically gets the individual relief. Others — a non-working spouse, a disabled family member, childcare or breastfeeding costs — are added on top when they apply to you. A common mix-up: the individual relief isn't something you claim or spend; it's simply granted to every taxpayer.
Insurance & retirement
What you set aside for retirement and protection: your EPF (KWSP) savings, life insurance or takaful, PERKESO/EIS contributions, private retirement savings, and education or medical insurance. A common misunderstanding: EPF and life insurance share one combined limit, each with its own smaller pocket inside it — paying more into one doesn't unlock the other's space.
Lifestyle & living
Everyday spending the government encourages. Books, personal devices, internet and short courses fall under the main lifestyle relief; there is a separate additional relief just for sports — equipment, facility or competition fees and gym membership; and electric-vehicle charging and food-waste composting equipment have their own line. A common mistake: these are separate limits, not one shared pot — the sports relief is on top of, not inside, the main lifestyle limit.
Medical & health
Health costs for you, your family and your parents. One overall medical limit covers serious-disease and fertility treatment, vaccination and dental care, a full medical examination or mental-health check, and diagnosis or early intervention for a child with a learning disability. Your parents' medical care sits under its own separate limit; and basic supporting equipment for a disabled person is counted on its own. A common misunderstanding: vaccination, dental, and the examination/mental-health claim each have their own smaller caps inside the medical limit.
Education & savings
Investing in your own learning and your children's future. Your own approved course fees (with a separate pocket for shorter upskilling courses) and your net SSPN education savings are counted here. A common mix-up: SSPN counts your deposits minus any withdrawals for the year — the net amount, not every deposit.
Your first home
New for the 2025 tax year: if you bought your first home, you can claim the interest on your housing loan. The limit depends on the price — up to RM7,000 for a home costing RM500,000 or less, or up to RM5,000 for one priced between RM500,001 and RM750,000. Conditions apply: it must be your first residential home, lived in by you, one unit only, with no income earned from it, and the Sale and Purchase Agreement signed between 1 January 2025 and 31 December 2027. It can be claimed for three consecutive years.
Read the full YA 2025 reliefs guide →
This is an unofficial, plain-language guide to help you understand Malaysian tax reliefs for the 2025 Year of Assessment. Every figure is based on official LHDN sources (linked throughout), but this page is not a substitute for LHDN's own guidance or your official tax filing.