Category: Tax

Individual

Amount Relief

Individual 

RM9,000

Education

• Education fee for tertiary level or postgraduate level

• Personal upskilling / self-enhancement course (Limit to RM2,000) [Extended to Y.A. 2026]

RM 7,000

Disabled Individual

RM 7,000

Interest on Housing Loans for First-time Homeowners

*Sales and Purchase Agreement must be executed from 1 January 2025 until 31 December 2027

1）RM7,000: House Price Less than RM500,000

2）RM5,000: House Price Between RM500,000 to RM750,000

Lifestyle & Family

Amount Relief

Medical Expenses on Serious Diseases

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) 【NEW】

• Purchase of Self-Test Medical Devices (Limit to RM 1,000)

RM 10,000

Sport Related (For self, spouse, parents or child)

• Purchase of sports equipment

• Rental/entry fees for sports facilities

• Registration fees in sports competition

• Gym membership

• Sports training fees

RM1,000

Lifestyle

• Books & Magazines

• Computer & smartphone & Tablet

• Broadband/Internet Subscription

• Self skill enhancement courses

RM 2,500

Expenses related to Electric Vehicle (EV) charging facilities & Purchasing Food Waste Composting Machines

• For Electric Vehicle (EV) charging facilities including installation, rental, hire-purchase of equipment or subscription fees [Extended to year 2027]

• Food waste composting machines for household use

• Can only be claimed once within 3 years of assessment

RM 2,500

Parents

Amount Relief

Spouse / Alimony

• For spouse without income

• Alimony to former wife (Agreement needed)

RM 4,000

Disabled Spouse

RM6,000

Medical expenses for Parents & Grandparent

• Including medical treatment expenses, special needs or care expenses

• Complete medical examination (limit to RM1,000)

RM 8,000

Child

Amount Relief

Unmarried Child aged below 18 years old

RM 2,000

Unmarried Child aged above 18 years old (Student)

• Full Time student A-Level", 

• Certificate, matriculation or preparatory courses

RM 2,000

Unmarried Child aged above 18 years old (Student)

• Domestic - diploma or above

• Abroad - degree or above

RM 8,000

Breastfeeding Equipment

• Only applicable to working women with child aged under 2 years

• Claim once every 2 years

RM1,000

Fees paid to childcare centres and kindergartens

• Only for child aged 6 and below

• Childcare centres or kindergartens registered with the Department of Social Welfare (SWD) or Ministry of Education (MOE).

RM 3,000

Net saving in SSPN’s scheme

• Net saving in National Education Saving Scheme (SSPN) for child

RM 8,000

Disabled Child (For Child aged under 18)

RM8,000

Insurance & Contributions

Amount Relief

Life Insurance / EPF Contributions

RM 3,000

Education or Medical Insurance

• Insurance premium for education or medical benefit

RM 4,000

SOCSO & EIS

RM350

EPF

RM 4,000

PRS

• Private Retirement Scheme (PRS) contributions and Deferred annuity scheme premium

• Extended to Y.A. 2025

RM 3,000