Here is a summary of the key personal tax reliefs for YA 2025 :
Personal & Family

- Self & dependent relatives: RM9,000
- Disabled self: RM7,000
- Spouse / alimony: up to RM4,000
- Disabled spouse: RM6,000
Children
- Child below 18: RM2,000 per child
- Child above 18 in education: RM2,000 to RM8,000
- Disabled child: RM8,000 + extra RM8,000 if studying
Medical & Health
- Serious illness, fertility, vaccine, dental: up to RM10,000
- Medical check-up, mental health, screening: up to RM1,000
- Parents’ medical / carer expenses: up to RM8,000
- Child disability rehab: up to RM6,000
Education
- Self-education fees: up to RM7,000
- Upskilling courses: up to RM2,000
Lifestyle
- Books, devices, internet, learning: up to RM2,500
- Sports & gym: up to RM1,000
- Breastfeeding equipment: up to RM1,000
- Childcare fees: up to RM3,000
Savings & Insurance
- SSPN: up to RM8,000
- EPF + life insurance: up to RM7,000
- Education & medical insurance: up to RM4,000
- PRS / annuity: up to RM3,000
- SOCSO: up to RM350
Special
- EV charger / composting machine: up to RM2,500
- First home loan interest: up to RM7,000
What You Should Do Before 31 December
- Plan before paying, not after paying
- Review what you are already spending on
- Make sure contributions are paid within the year
- Keep proper receipts and documents
Read the full content in our blog
https://lnkd.in/gY4JjwDh
(税务)如何在年底前合法减个人所得税
主要个人税务减免
个人与家庭
- 本人及受养亲属:RM9,000
- 本人残疾:RM7,000
- 配偶 / 赡养费:最高 RM4,000
- 残疾配偶:RM6,000
孩子
- 18 岁以下孩子:每名 RM2,000
- 18 岁以上在读:RM2,000 至 RM8,000
- 残疾孩子:RM8,000 + 进修额外 RM8,000
医疗与健康
- 严重疾病、生育、疫苗、牙科:最高 RM10,000
- 体检、心理咨询、筛检:最高 RM1,000
- 父母医疗与看护:最高 RM8,000
- 残疾儿童康复:最高 RM6,000
教育
- 自我教育:最高 RM7,000
- 进修课程:最高 RM2,000
生活方式
- 书籍、电子产品、网络、学习:最高 RM2,500
- 运动与健身:最高 RM1,000
- 哺乳设备:最高 RM1,000
- 托儿费:最高 RM3,000
储蓄与保险
- SSPN:最高 RM8,000
- 公积金 + 人寿保险:最高 RM7,000
- 教育与医疗保险:最高 RM4,000
- PRS / 年金:最高 RM3,000
- SOCSO:最高 RM350
特别减免
- 电动车充电器 / 厨余堆肥机:最高 RM2,500
- 首购房贷利息:最高 RM7,000
年底前你应该做什么?
- 年底前规划,而不是报税时才后悔
- 看清自己已有的支出是否可减免
- 所有供款必须在年底前付清
- 收据一定要保存好
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