Here's Everything You Can Claim For Your Income Tax Relief In 2025

Follow us on Instagram, TikTok, and WhatsApp for the latest stories and breaking news.

If you're new to the workforce, filing your income tax means submitting your annual income details to the Inland Revenue Board of Malaysia (LHDN).

This submission allows the tax authority to assess that you pay the correct amount of tax and receive any refunds due.

In simple terms, it's a formal declaration of your earnings and any applicable deductions for the previous year.

The income tax rate you pay depends on the chargeable income bracket you fall under — from only 1% income tax if you earn less than RM20,000 per year, to up to 30% if you earn over RM2 million a year.

If you earn less than RM5,000 a year, you do not need to pay income tax, although you should still file it for record purposes.

Malaysia offers various tax reliefs, including deductions for medical expenses, education fees, lifestyle purchases, and contributions to approved retirement funds.

By keeping receipts and claiming these reliefs when filing your tax return, you can effectively reduce your chargeable income and pay less tax.

If you are unmarried, this relief will be granted automatically.

If you are an individual with disabilities who is registered with the Social Welfare Department (JKM), you will be granted an additional RM6,000 relief.

This relief is only applicable if your spouse has no source of income and if they opt for a joint assessment under your name.

If your spouse is disabled, you are granted an additional relief of RM5,000.

The relief is also granted to divorced individuals who are paying alimony to their former spouse.

If you are currently paying for your own higher education, you can claim this income tax relief.

However, the income tax relief is only eligible for the following categories of study:
- Postgraduate (masters or doctorate) - any course of study
- Undergraduate - if your course is in law, accounting, Islamic financing, technical, vocational, industrial, scientific, or technology

You are entitled to RM2,000 relief only if you are undertaking an upskilling course recognised by the Department of Skills Development.

You can claim this tax relief for the following expenses:
- Purchase or subscription of books, journals, magazines, newspapers, or other similar publications
- Purchase of personal computer, smartphone, or tablet (not for business use)
- Payment of monthly bill for Internet subscription (under own name)
- Skill improvement / personal development course fee

In addition to the general lifestyle tax relief, you can claim for these sports-related expenses:
- Purchase of sports equipment for any sports activity as defined under the Sport Development Act 1997
- Payment of rental or entrance fees to sports facilities
- Payment of registration fees for sports competitions where the organiser is approved and licensed by the Commissioner of Sports under the Sport Development Act 1997
- Gymnasium membership fee / sports training

You can claim this tax relief for the fees associated with purchasing, installing, or renting EV charging equipment. It also includes the subscription for the use of EV charging facilities.

If you are married with children, you can claim a relief of RM2,000 for each unmarried child under the age of 18 years.

If you have a disabled child registered with JKM, you can claim a relief of RM6,000.

You can claim tax relief of RM2,000 for each unmarried child aged 18 and above who is enrolled in full-time education, such as A-Levels, certificate, matriculation, or preparatory courses.

Meanwhile, a higher deduction of RM8,000 can be claimed if the unmarried child aged 18 and above is:
- pursuing further education in Malaysia (diploma level or higher)
- pursuing further education outside Malaysia (degree level or higher)

If your disabled child is pursuing higher education (diploma level or higher), whether in Malaysia or abroad, you are entitled to an additional RM8,000 tax relief.

This tax relief is only available to mothers with a child aged two years and below.

You can claim this relief if you have paid fees to a registered childcare centre or kindergarten for a child aged six years and below.

This relief is claimable for medical expenses related to:
- Serious diseases for self, spouse, or child
- Fertility treatment for self or spouse
- Vaccination for self, spouse, and child (capped at RM1,000)

Other medical expenses that you can claim relief for up to RM1,000 are:
- Complete medical examination for self, spouse, or child
- COVID-19 detection test, including the purchase of self-detection test kit for self, spouse, or child
- Mental health examination or consultation for self, spouse, or child

You can also claim up to RM4,000 relief for these medical expenses for your child under 18 years old:
- Assessment of intellectual disability diagnosis
- Early intervention programme or intellectual disability rehabilitation treatment

A taxpayer can claim relief for medical treatment, special needs, and carer expenses for their parents if they have a medical condition certified by a medical practitioner.

- Education and medical insurance – up to RM3,000
- Private retirement schemes or deferred annuity schemes  – up to RM3,000
- Social Security Organisation (SOCSO)  – up to RM350
- Skim Simpanan Pendidikan Nasional (SSPN)  – up to RM8,000
- Employees Provident Fund (EPF) contributions and life insurance  – up to RM7,000 (RM4,000 for EPF contributions, RM3,000 for personal life insurance premium payments)

Log in to LHDN's MyTax to file your income tax returns.

For the full list of income tax reliefs for the 2024 assessment year, visit LHDN's website.