Malaysia Tax Relief 2025.

Complete list of all tax relief categories recognized by LHDN for Year of Assessment 2025, including the NEW first home loan interest relief.

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New for YA 2025 · G22

First home loan interest relief

Claim interest on your first home loan for sale and purchase agreements signed between 1 Jan 2025 and 31 Dec 2027.

Learn more

House ≤RM500k

RM 7,000

per year

House RM500k – RM750k

RM 5,000

per year

e-Filing opens
1 March 2026
Form BE deadline
15 May 2026
Form B deadline
15 July 2026

This is an archive for YA 2025

View current tax relief

Important information for YA 2025.

What changed and what to keep.

YA 2025

Income exceeding RM37,333 per year (after EPF deduction) is subject to income tax (increased from RM34,000)
NEW: First home loan interest relief up to RM7,000
RM400 tax rebate for individuals with chargeable income not exceeding RM35,000
Keep all receipts and supporting documents for 7 years

All reliefs

24 reliefs in 8 categories. Limits apply per year of assessment.

AutomaticG1

RM 9,000

Individual and dependent relatives

Automatic relief for all taxpayers

DisabilityG4

RM 7,000

Disabled individual

Additional relief for registered disabled individuals

Housing

New

G22

RM 7,000

First home loan interest

House ≤RM500k: RM7,000. House RM500k-RM750k: RM5,000. Agreement between 1 Jan 2025 - 31 Dec 2027

Medical

6 reliefs

RM 8,000G2
Medical treatment expenses for parents
Medical treatment, dental, special needs, caregiver fees, full medical checkup
RM 6,000G3
Basic supporting equipment (disabled)
For self, spouse, child or disabled parent
RM 10,000G6
Medical expenses (self/spouse/child)
Serious diseases, fertility treatment (RM1,000), vaccination (RM1,000), dental (RM1,000)
RM 1,000G7
Health examinations
Full medical checkup, COVID-19 tests, mental health examinations
RM 6,000G8
Learning disability expenses for child
Diagnostic assessment and intervention/rehabilitation programs for children under 18
RM 8,000G2
Expenses for grandparents
Medical treatment, home/care center care, dental treatment, checkup & vaccination (RM1,000)

Education

2 reliefs

RM 7,000G5
Education fees (self)
Masters/PhD all fields, or Diploma/Degree in law, accounting, Islamic finance, technical, vocational, scientific. Skills enhancement course (RM2,000)
RM 8,000G13
SSPN (Child education savings)
Net savings in National Education Savings Scheme

Lifestyle

3 reliefs

RM 2,500G9
Lifestyle
Books/magazines/journals, computer/smartphone/tablet, internet bills, skills enhancement courses
RM 1,000G10
Lifestyle - Sports
Sports equipment, sports facility rental/fees, competition registration, gym membership
RM 2,500G21
EV charging & Composting
Installation, rental, purchase of EV charging equipment or domestic food waste composting machines

Family

5 reliefs

RM 1,000G11
Breastfeeding equipment
For children aged 2 years and below. Allowed once every 2 assessment years
RM 3,000G12
Childcare/kindergarten fees
Fees for sending children under 6 to registered childcare/kindergarten
RM 4,000G14
Spouse/Alimony
Relief for non-working spouse or alimony payment to former wife
RM 6,000G15
Disabled spouse
Additional relief for disabled spouse
RM 2,000+G16
Children
Child under 18: RM2,000. Child 18+ (Diploma/Degree): RM8,000. Disabled child: additional RM6,000

Insurance & Retirement

5 reliefs

RM 4,000G17
EPF / approved scheme
Statutory EPF contributions (employee share), cap RM4,000
RM 3,000G17
Life insurance / family takaful
Life insurance and family takaful premiums, cap RM3,000
RM 3,000G18
Private Retirement Scheme (PRS)
Contributions to PRS and Deferred Annuity
RM 4,000G19
Education and medical insurance
Education or medical insurance premiums for self, spouse or child
RM 350G20
SOCSO contributions
Contributions to Social Security Organization