Personal Tax Relief 2025
- Yusaini Amir Kamarudin
- 19 hours ago
- 3 min read
Here is the updated article with the requested disclaimer and introduction.
Summary of Personal Tax Relief 2025
Here is a summary of the 2025 personal tax relief to help you prepare early for your tax savings! Quickly jot this down and share it with your friends!
2025 Personal Tax Relief Breakdown
1. Individual Tax Relief Categories
Individual Relief: RM 9,000
Education Fees: RM 7,000
Covers fees for tertiary or postgraduate studies.
Includes courses for personal upskilling or self-enhancement (Capped at RM 2,000) [Valid until Y.A. 2026].
Disabled Individual: RM 7,000
Housing Loan Interest (First-time Homeowners): RM 7,000
RM 7,000 Relief: For homes priced at RM 500,000 or below.
RM 5,000 Relief: For homes priced between RM 500,000 and RM 750,000.
2. Lifestyle & Family Tax Relief
(i) Medical Expenses for Serious Diseases: RM 10,000.
This category covers the following:
Fertility treatment costs for married couples.
Full medical check-ups (Capped at RM 1,000).
Vaccination costs (Capped at RM 1,000).
Expenses for children with learning disabilities (Capped at RM 6,000), covering:
Autism
Attention Deficit Hyperactivity Disorder (ADHD)
Global Developmental Delay (GDD)
Intellectual Disability
Down Syndrome
Specific Learning Disabilities
Dental checks or treatments (via practitioners registered with the Malaysian Dental Council) for self, spouse, or child (Capped at RM1,000) [NEW].
COVID-19 screening (Capped at RM 1,000).
Mental health screening (Capped at RM 1,000) [NEW].
Diagnostic testing (Capped at RM 1,000) [NEW].
Purchase of medical self-test devices (Capped at RM 1,000).
(ii) Sports Equipment & Activities: RM 1,000
Buying sports equipment.
Entry or rental fees for sports facilities.
Registration fees for sports competitions.
Gym memberships.
Fees for sports training.
(iii) Lifestyle Expenses: RM 2,500
Books and magazines.
Computers and smartphones.
Broadband internet subscriptions.
Self-enhancement skill courses.
(iv) EV Charging & Composting Equipment: RM 2,500
Expenses related to Electric Vehicle (EV) charging facilities, including installation, rental, hire-purchase, or subscription costs [Valid until 2027].
Purchase of food waste composting machines.
(v) Basic Support Equipment: RM 6,000
For a disabled individual, spouse, child, or parent.
3. Tax Relief for Family
(i) Spouse / Alimony: RM 4,000
For a spouse with no income.
Alimony payments to a former wife (Formal agreement required).
(ii) Disabled Spouse: RM 6,000
(iii) Parental Medical Expenses: RM 8,000
Covers medical treatment, care, or special needs.
Includes full medical examinations (Capped at RM 1,000).
4. Child Tax Relief
(i) Relief for Unmarried Children
Child under 18 years old: RM 2,000.
Child 18 and older (Full-time education): RM 2,000.
Child 18 and older (Higher education): RM 8,000.
Applies to diplomas, degrees, and above.
Child with disabilities: RM8,000
(ii) Breastfeeding Equipment: RM 1,000
Applicable to working women with a child under 2 years old.
Claimable once every 2 years.
(iii) Childcare & Kindergarten Fees: RM 3,000
For children aged 6 years and below.
Centres or kindergartens must be registered with the Department of Social Welfare or Kindegarterns (TADIKA) or the Ministry of Education (MOE).
(iv) Net Savings in SSPN: RM 8,000
Based on net deposits into the National Education Saving Scheme (SSPN) for a child.
5. Insurance & Contribution Relief
(i) Life Insurance / EPF: RM 3,000 (ii) Education or Medical Benefits: RM 4,000
Premiums paid for education or medical benefits. (iii) SOCSO & EIS: RM 350 (iv) EPF Contributions: RM 4,000 (v) PRS (Private Retirement Scheme): RM 3,000
Contributions to PRS and premiums for deferred annuity schemes.
[Extended to Y.A. 2025].