Personal Tax Relief 2025
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Details of Personal Tax Relief 2025
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Maximize Your 2025 Tax Savings – Here's Your Personal Tax Relief Summary!
**Any changes is subjected to LHDN’s announcement** |
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Tax Relief for Individual
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| (i) Individual RM 9,000 |
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| (ii) Education RM 7,000 |
- Education fee for tertiary level or postgraduate level
- Personal upskilling / self-enhancement course (Limit to RM 2,000) [Extended to Year 2026]
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| (iii) Disabled Individual RM 7,000 |
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| (iv) Interest on Housing Loans for First-time Homeowners RM 7,000 |
- RM 7,000: House Price no more than RM 500,000
- RM 5,000: House Price above RM 500,001 to RM 750,000
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Tax Relief for Lifestyle & Family
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| (i) Medical Expenses on Series Diseases RM 10,000 |
- Cost of medical expenses on serious diseases for self, spouse or child
- Cost of fertility treatment for married couples
- Dental examination or treatment for self, spouse or child
- 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)
o Autism
o Attention Deficit Hyperactivity Disorder (ADHD)
o Global Developmental Delay (GDD)
o Intellectual Disability
o Down Syndrome
o Specific Learning Disabilities
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| (ii) Sport Equipment RM 1,000 |
- Purchase of sports equipment
- Rental/entry fees for sports facilities
- Registration fees in sports competition
- Gym membership
- Sports training fees
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| (iii) Lifestyle RM 2,500 |
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- Books & Magazines
- Computer & smartphone
- Broadband
- Self-skill enhancement courses
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(iv) Expenses related to Electric Vehicle (EV) charging facilities & Purchasing Food Waste Composting Machines RM 2,500
- o For Electric Vehicle (EV) charging facilities including installation, rental, hire-purchase of equipment or subscription fees [Extended to year 2027]
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| (v) Supporting Equipment RM 6,000 |
- For disabled individual, spouse, child or parent
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Tax Relief for Parents
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| (i) Spouse / Alimony RM 4,000 |
- For spouse without income
- Alimony of former wife (Agreement needed)
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| (ii) Disabled Spouse RM 6,000 |
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| (iii) Medical expenses for parents RM 8,000 |
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- Including medical treatment expenses, special needs or care expenses
- Complete medical examination (limit to RM 1,000)
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| **Tax Relief for caring for parents has been removed** |
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Tax Relief for Child
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| (i) Unmarried Child Relief |
- Child aged below 18: RM 2,000
- Child aged 18 and above with following condition: RM 2,000
- Receiving full time education
- Child aged 18 and above with following condition: RM 8,000
- Receiving higher education, diploma and degree onward
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| (ii) Breastfeeding Equipment RM 1,000 |
- Limited to female taxpayers, and the child must be under 2 years old
- Can be claimed once every 2 years
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| (iii) Childcare or Preschool Education Fees RM 3,000 |
- Limited to children under 6 years old
- The childcare centres or kindergarten must be registered with the Department of Social Welfare (SWD) or the Ministry of Education (MOE)
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| (iv) Disabled Child for aged under 18 |
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| (v) Net Saving in SSPN's scheme RM 8,000 |
- Net saving in National Education Saving Scheme (SSPN) for child
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Tax Relief for Insurance & Contributions
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| (i) PRS RM 3,000 (Extended to Year 2025) |
- Private Retirement Scheme (PRS) contributions and Deferred annuity scheme premium
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| (ii) EPF RM 4,000 |
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| (iii) SOSCO & EIS RM 350 |
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| (iv) Education or Medical Insurance RM 4,000 |
- Medical benefit or Insurance premium for education
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| (v) Life Insurance / EPF Contributions RM 3,000 |
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| Contact us if you have any problems! |
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