10/11/2025
Details of Personal Tax Relief 2025
Tax Relief for Individuals
(i) Individual RM9,000
(ii) Education RM 7,000
Education fee for the 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
COVID-19 Test (Limit to RM 1,000)
Mental Health Screening (Limit to RM 1,000)【NEW】
Diagnostic Test (Limit to RM 1,000) (Limit to RM 1,000) 【NEW】
Purchase of Self-Test Medical Devices (Limit to RM 1,000)
(ii) Sport Equipment RM1,000
Purchase of sports equipment
Rental/entry fees for sports facilities
Registration fees in sports competitions
Gym membership
Sports training fees
(iii) Lifestyle RM 2,500
Books & Magazines
Computer & smartphone
Broadband
Self-skilling 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 a 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 (limited to RM1,000)
Tax Relief for Child
(i) Unmarried Child Relief
Child aged below 18: RM 2,000
Child aged 18 and above with the following condition: RM 2,000
Receiving full-time education
Child aged 18 and above with the following condition: RM 8,000
Receiving higher education, a diploma and a degree onward
(ii) Breastfeeding Equipment RM 1,000
Only applicable to working women with a child aged under 2 years
Claim once every 2 years
(iii) Fees paid to childcare centres and kindergartens RM 3,000
Only for children aged 6 and below
Childcare centres or kindergartens registered with the Department of Social Welfare (SWD) or the Ministry of Education (MOE).
(vi) Net saving in SSPN’s scheme RM 8,000
Net savings in the National Education Saving Scheme (SSPN) for a child
(v) Disabled Child
For children 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 3,000
Private Retirement Scheme (PRS) contributions and the Deferred annuity scheme premium
Extended to Y.A. 2030
