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

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（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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