Malaysia Individual Tax Relief 2025 (Year of Assessment 2025)

What Taxpayers Need to Know About Personal Tax Reliefs in Malaysia

Individual tax reliefs help reduce chargeable income, thereby lowering the amount of income tax payable. For Year of Assessment (YA) 2025, taxpayers should ensure that all eligible reliefs are properly claimed and supported with relevant documentation.

As a licensed Tax Agent and Chartered Accountants in Johor Bahru, we summarise the commonly applicable tax relief categories below to help taxpayers prepare early and stay compliant.

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👤 Personal & Family Tax Reliefs

Relief Category	Maximum Claim (RM)
Individual & dependent relatives	9,000
Disabled individual	6,000
Spouse (no income / joint assessment)	4,000
Disabled spouse	5,000
Child relief (per child)	2,000 – 8,000 (subject to conditions)

📌 Child relief varies based on age, education level, and disability status.

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📚 Education & Lifestyle Tax Reliefs

Relief Category	Maximum Claim (RM)
Education fees (self)	7,000
Lifestyle expenses (books, devices, sports, internet)	2,500
Lifestyle – additional sports equipment	1000
Child education fees / early education	Subject to IRBM guidelines

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🏥 Medical & Health-Related Tax Reliefs

Relief Category	Maximum Claim (RM)
Medical expenses for parents	8,000
Serious diseases (self / spouse / child)	10,000
Medical check-up	1,000 (part of medical relief)
Dental treatment	Included (subject to limits)

⚠️ Claims must be supported by medical receipts and, where required, certification.

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🛡️ Insurance, EPF & Retirement Reliefs

Relief Category	Maximum Claim (RM)
EPF contributions	4,000
Life insurance premiums	3,000
PRS contributions	3,000
Deferred annuity / private retirement scheme	Subject to eligibility

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🏠 Housing, Transport & Special Reliefs

Relief Category	Maximum Claim (RM)
Housing loan interest (first residential property)	Subject to government incentives
Electric vehicle charging expenses	Subject to eligibility
Breastfeeding equipment	1,000
Childcare fees (registered centres)	Subject to conditions

📌 Certain reliefs are policy-based and time-limited.

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⚠️ Important Notes for YA 2025

• Tax reliefs are subject to Income Tax Act 1967 and LHDNM guidelines

• Relief categories and limits may be updated through Budget announcements or IRBM practice notes

• Receipts and supporting documents must be kept for at least 7 years

• Incorrect claims may trigger tax audits or penalties

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💼 How Our Tax Agent in Johor Bahru Can Assist

As a Tax Consultancy Firm Johor Bahru and Accounting Firm Johor Bahru, we assist individuals with:

• Personal income tax computation (YA 2025)

• Review and optimisation of tax relief claims

• LHDNM e-Filing submission

• Tax audit support and correspondence

• Backlog tax filings and voluntary disclosures

📞 Contact us today to ensure your 2025 tax relief claims are accurate, maximised, and fully compliant.