Tax relief · Year of Assessment 2025
Housing loan interest - first home (price up to RM500,000)
Claim what you actually spent, up to RM7,000.00.
What is this relief?
If you bought your FIRST home and it costs up to RM500,000, you can claim the loan INTEREST you paid this year — up to RM7,000. (For a home costing RM500,001–RM750,000 the limit is RM5,000 instead.) This relief is new for 2025.
Who qualifies
It must be your first residential property, lived in by you, one unit only, and you earn no income from it (not rented out). The Sale and Purchase Agreement must be signed between 1 January 2025 and 31 December 2027. You can claim it for three years in a row, starting the year you first pay interest.
What to keep as proof
Keep the Sale and Purchase Agreement, the loan agreement, and the bank statement showing the interest you paid for the year.
Frequently asked questions
- How much is the Housing loan interest - first home (price up to RM500,000) relief for YA 2025?
- Claim what you actually spent, up to RM7,000.00. The figure comes from the official LHDN source: LHDN Explanatory Notes Form BE 2025, item G22(i) — first residential home priced up to RM500,000, interest relief RM7,000; SPA 1 Jan 2025-31 Dec 2027.
- Who qualifies for the Housing loan interest - first home (price up to RM500,000) relief?
- It must be your first residential property, lived in by you, one unit only, and you earn no income from it (not rented out). The Sale and Purchase Agreement must be signed between 1 January 2025 and 31 December 2027. You can claim it for three years in a row, starting the year you first pay interest.
- What proof should I keep to claim Housing loan interest - first home (price up to RM500,000)?
- Keep the Sale and Purchase Agreement, the loan agreement, and the bank statement showing the interest you paid for the year.
Official source
Applies to Year of Assessment 2025.
Source: LHDN Explanatory Notes Form BE 2025, item G22(i) — first residential home priced up to RM500,000, interest relief RM7,000; SPA 1 Jan 2025-31 Dec 2027Related reliefs — Your first home
See what this relief saves you
Enter your income and tick the reliefs you can claim — the free calculator shows your tax and your saving instantly, using the same official figures.
See what this means for your tax →The Fiskal app tracks this relief and all the others through the year — receipts kept per relief, per year, ready if LHDN ever asks. Fiskal prepares your figures; you file on MyTax yourself.
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.