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Personal Tax Reliefs in Malaysia

Personal Tax Reliefs in MalaysiaReliefs are available to an individual who is a tax resident in Malaysia in that particular YA to reduce the chargeable income and tax liability. Companies are not entitled to reliefs and rebates.

The conditions of entitlement for each relief must be satisfied in order to minimize the income tax liability.

In the event the total relief exceeds the total income, the excess cannot be carried forward to the following YA. The chargeable income is nil and no income tax is payable for that YA.

Tax reliefs which can be claimed by resident individuals in Malaysia (for YA 2024 and 2025).

Ya 2024 Ya 2025
No. Types of reliefs Limit Limit
1. Individual RM9,000 RM9,000
2. Disabled individual (additional) RM6,000 RM7,000
3. Wife / husband / payment of alimony to former wife RM4,000 RM4,000
4. Disabled wife / husband RM5,000 RM6,000
5. Cost of basic supporting equipment for disabled individual (self, spouse, child or parent) RM6,000 RM6,000
6. Medical expenses on serious diseases (including, complete medical examination up to RM1,000 and vaccination expenses up to RM1,000 for self, spouse or child)

  • Cost of fertility treatment
  • Cancer
  • Heart Attack
  • Pulmonary Hypertension
  • Renal Failure
  • Chronic Liver Disease
  • Fulminant Viral Hepatitis
  • Brain Tumour or Vascular Malformation
  • Major Burns
  • Major Organ Transplant
  • Parkinson’s Disease
  • HIV & AIDS
  • Major Amputation of Limbs
  • Head Trauma with Neurological
  • Chronic Skin Disease
  • Mental Illness
  • Diabetes Mellitus
  • Thalassemia Major
  • Rheumotalogy
  • Leukaemia

With effect from YA 2022, the scope of relief for medical examination is expanded to include covid-19 detection tests and mental health examination or consultation.

With effect from YA 2023, the scope of relief is expanded to include intervention expenditure for Autism, Attention Deficit Hyperactivity Disorder, Global Development Delay, Intellectual Disability, Down Syndrome and Specific Learning Disabilities, limited to RM4,000. With effect from YA 2025, the amount is increased to Rm6,000.

With effect from YA 2024, the scope of relief is expanded to include dental examination or treatment by dental practitioners registered with the Malaysian Dental Council, limited to RM1,000.

With effect from YA 2025, the scope for medical examination is expanded to include purchase of self-testing medical devices registered under the Medical Device Act 2012 and the payment of fees for disease detection tests.

 RM10,000 RM10,000
7. Education fees (self)

  • The course which eligible for Certificate / Diploma / Bachelor Degree – Law, Accounting, Islamic Financing, Technical, Vocational, Industrial, Scientific or Technological
  • Any course of study for a degree at Masters or Doctorate level
  • NOT ELIGIBLE for scholarship holder

With effect from YA 2022, the relief for courses of study undertaken for the purpose of up-skilling and self-enhancement is increased to RM2,000. This is applicable up to YA 2026.

 RM7,000 RM7,000
8. Net deposit in Skim Simpanan Pendidikan Nasional (SSPN) for children

  • Total deposit in the year minus Total withdrawal in the year
 RM8,000 RM8,000
9. i)      Purchase of books, journals, magazines, printed daily newspapers and other similar publications (excluding banned publications)

ii)     Purchase of sports equipment (for any sports activity as defined under the Sports Development Act 1997)

  • NOT ELIGIBLE for the purchase of sports clothing and shoes

(Reclassified to be included in the tax relief for Sports Equipment and Activities with effect from YA 2024)

iii)    Purchase of computer, smartphone or tablet

iv)    Subscription of broadband internet & Gymnasium membership fee

v)    Fees for self skill enhancement courses (with effect from YA 2024)

 RM2,500

 

 RM2,500

 
10. Deduction for children

  • Under 18 years
  • 18 years and above – Schooling

18 years and above – Studying at Higher Educational Institute

  • Disabled child (unmarried)
  • Disabled child studying at Higher Educational Institute
 RM2,000

RM2,000

 

RM8,000

RM6,000

RM14,000

 RM2,000

RM2,000

 

RM8,000

RM8,000

RM16,000
11. Mandatory or voluntary contributions to EPF
Takaful or payment of life insurance or additional voluntary contributions to EPF		 RM4,000
RM3,000		 RM4,000
RM3,000
12. Private retirement scheme and deferred annuity approved by the Securities Commission RM3,000 RM3,000
13. Education and medical insurance premium (self, spouse and child) RM3,000 RM4,000
14. Social Security Organisation (SOCSO) RM350 RM350
15. Medical treatment, special needs and care expenses for parents

With effect from YA 2024, the scope of relief is expanded to include complete medical examination for parents, limited to RM1,000. With effect from YA 2025, complete medical examination be expanded to include any vaccination. 

With effect from YA 2025, the scope is expanded to include grandparents.

 RM8,000 RM8,000
16. Breastfeeding equipment

  • Claimed by working women with children aged up to 2 years old
  • Can claimed once every 2 years
 RM1,000 RM1,000
17. Fees paid to childcare centres and kindergartens RM3,000 RM3,000
18.
  • Purchase of sports equipment, rental/entry fees for sport facilities and registration fees in sport competition
  • Gym membership fees (reclassified from lifestyle relief with effect from YA 2024)
 RM500 RM1,000
19. Expenses on Electric Vehicle charging facilities and equipment

With effect from YA 2025 until YA 2027, this relief is expanded to include the purchase of food waste compost machines for household purpose. The relief for the purchase of food waste compost machines be allowed to be claimed once from YA 2025 to 2027.

 RM2,500 RM2,500
20. Interest paid on housing loans RM7,500

or

RM5,000