With rising living costs, no one wants to pay more tax than necessary. Yet every year, many Malaysians miss out on legitimate tax reliefs simply because they don’t know what to claim or forget to keep the right receipts.

Now that LHDN has released the full list of income tax reliefs for the 2025 assessment year, this checklist will help you quickly review what applies to you before e-filing begins. Use this as your year-end reminder to plan, organise, and maximise your tax savings.

Your 2025 Income Tax Relief Checklist

Personal and Family Reliefs

• Individual and dependent relatives relief: RM9,000 (automatic)
• Additional relief for individuals with disabilities registered with JKM: RM7,000
• Spouse relief (joint assessment, no income): up to RM4,000
• Additional spouse relief if spouse is disabled: RM6,000
• Alimony paid to former spouse (eligible cases)

Education and Self-Development

• Self-education fees: up to RM7,000

  - Postgraduate studies (any course)

• Undergraduate studies in approved fields
• Upskilling courses recognised by the Department of Skills Development: up to RM2,000

Lifestyle and Daily Expenses

• Books, journals, magazines, and publications
• Personal computer, smartphone, or tablet (non-business use)
• Monthly internet subscription under your name
• Personal development or skill improvement courses

 Total lifestyle relief: up to RM2,500

Sports and Fitness

• Sports equipment purchases
• Gym membership or sports training fees
• Entrance or rental fees for sports facilities
• Registration fees for approved sports competitions

 Sports lifestyle relief: up to RM1,000

Green and Sustainability Incentives

• Purchase, installation, rental, or subscription of EV charging equipment
• Household food waste composting machine

 Relief available: up to RM2,500

Children and Education Reliefs

• Child relief (unmarried, under 18): RM2,000 per child
• Disabled child registered with JKM: RM8,000
• Child aged 18+ in full-time education (pre-university): RM2,000
• Child pursuing diploma or higher in Malaysia: RM8,000
• Child pursuing degree or higher overseas: RM8,000
• Additional relief for disabled child in higher education: RM8,000

Parenting Support

• Breastfeeding equipment for mothers with children aged two and below
• Claimable once every two assessment years, up to RM1,000
• Childcare or kindergarten fees for children aged six and below

 Relief available: up to RM3,000

Medical Expenses

• Serious illness treatment (self, spouse, or child)
• Fertility treatment
• Vaccinations (capped at RM1,000)
• Dental treatment and examinations (capped at RM1,000)

 - Overall medical relief: up to RM10,000

• General medical check-ups
• COVID-19 tests and self-test kits
• Mental health consultations
• Health monitoring equipment
• Disease detection tests

 Additional relief: up to RM1,000

• Intellectual disability assessments and rehabilitation for children under 18

 Relief available: up to RM6,000

Parents and Grandparents

• Medical treatment, dental care, special needs, or carer expenses
• Applicable for parents and grandparents with certified medical conditions

 Relief available: up to RM8,000

 Complete medical check-ups capped at RM1,000

Disability Support

• Supporting equipment for yourself if disabled
• Supporting equipment for disabled spouse, child, or parent

 Relief available: up to RM6,000

Insurance, Savings, and Retirement

• Education and medical insurance premiums: up to RM4,000
• Private Retirement Scheme (PRS) or deferred annuity: up to RM3,000
• SOCSO contributions: up to RM350
• SSPN savings contributions: up to RM8,000
• EPF contributions: up to RM4,000
• Personal life insurance premiums: up to RM3,000
•  

First-Time Homebuyers

• Housing loan interest for first home (SPA signed between 1 Jan 2025 and 31 Dec 2027)

 – Homes up to RM500,000: relief up to RM7,000

 – Homes between RM500,000 and RM750,000: relief up to RM2,500

Final Reminder Before You File

• Keep all receipts and payment records
• Check relief limits to avoid overclaiming
• Confirm eligibility rules for each category
• Review claims before submitting e-filing

A little preparation now can make a big difference when tax season arrives. By using this checklist, you can ensure you’re claiming what you’re entitled to and keeping more of your hard-earned money in 2025.

Image Credit / Source : LHDNM (Facebook)