Before diving into the list, let’s clear one thing up — tax reliefs are not refunds. They are deductions from your taxable income, meaning the lower your taxable income, the less tax you’ll pay.

For example:
If your annual income is RM70,000 and you claim RM20,000 in reliefs, you’ll only be taxed on RM50,000.

Sounds good? Let’s break down the 2025 updates, one category at a time.

Every individual taxpayer gets:

• Self (automatic): RM9,000
• Disabled self: Additional RM7,000

• EPF (mandatory + voluntary): Up to RM4,000
• Life insurance (self or spouse) + EPF (voluntary only): Up to RM3,000
• Education & medical insurance (self, spouse or child): Up to RM4,000
• SOCSO & EIS contributions: Up to RM350

These are your core personal deductions — almost every taxpayer will fall into at least one of these.

• Private Retirement Scheme (PRS) or Deferred Annuity: Up to RM3,000
• Basic supporting equipment for disabled self, spouse, child, or parent: Up to RM6,000
• Breastfeeding equipment (for own use, child ≤ 2 years): Up to RM1,000
  (Allowed once every 2 years)
• Electric vehicle charging facility: Up to RM2,500
• Food waste compost machine: Up to RM2,500
• Further education fees: Up to 7,000

Up to RM2,500 for expenses such as:

• Books, journals, magazines, and newspapers
• Purchase of computer, smartphone, or tablet
• Internet subscription bills
• Upskilling or self-enhancement courses

Up to RM1,000 for:

• Sports equipment
• Rental or entrance fees to sports facilities
• Registration for sports competitions
• Gym memberships or sports training

Up to RM10,000, covering:

• Fertility treatment (self/spouse)
• Early intervention or rehabilitation for children with learning disabilities (child aged ≤18) — Restricted to RM6,000
• Medical expenses for serious diseases
• Mental health examination or consultation
• Self-testing medical devices
• Complete medical examinations and disease detection tests
• Vaccinations — Restricted to RM1,000
• Dental examination and treatment — Restricted to RM1,000

• Price of House: Up to RM500,000, Maximum Annual Deduction: Up to RM7,000
• Price of House: Up to RM500,001 – RM750,000, Maximum Annual Deduction: Up to RM5,000

Conditions to qualify:

• The property must be your first residential home.
• It must not generate income (i.e., not rented out).
• The Sale & Purchase Agreement (S&P) must be signed between 1 Jan 2025 – 31 Dec 2027.
• The deduction applies for 3 consecutive assessment years, starting from when interest payments begin.

If two or more people share the same property loan, the deduction will be apportioned using this formula:

(Interest paid by individual ÷ Total interest paid by all owners) × Maximum allowable deduction

You can claim up to RM8,000 for the following:

• Medical or dental treatment
• Special needs and caregiving expenses
• Vaccination (restricted to RM1,000)
• Complete medical examination

• Spouse with no income / Alimony to former wife: Up to RM4,000
• Disabled spouse: Additional RM6,000

Here’s where families benefit most:

• Unmarried child aged below 18: 2,000 per child
• Unmarried child (18+, in full-time matriculation/pre-degree/A-level): 2,000 per child
• Unmarried child (18+, in full-time higher education): 8,000 per child
• Disabled child, unmarried: 8,000 per child
• Disabled child, unmarried and in higher education: 14,000 per child
• Net savings in SSPN account: Up to 8,000
• Child care centre & kindergarten fees: Up to 3,000

Tax reliefs aren’t just numbers on a form — they’re a reflection of your life stage, your family commitments, and your financial discipline.

By keeping proper records — receipts, certificates, and contribution statements — you can confidently file your taxes knowing you’ve maximized every deduction available.

At RT & Co, we always remind clients:

“Don’t just file your taxes — understand them. Each relief is money you’ve earned the right to keep.”

So before you submit your 2025 return, go through this checklist again. You might find a few thousand ringgit worth of reliefs you didn’t realize you were entitled to.