Malaysia Income Tax Relief 2025
26 reliefs an employee could claim in 2025 to reduce their monthly tax deduction, with the maximum claimable for each. Claimed through form TP1, which the employer applies when calculating PCB.
These are the reliefs an employee claims through their employer on form TP1 to reduce monthly PCB. The annual tax return allows further reliefs that do not apply to a monthly deduction, so this is not the full list for filing.
Grouped as on form TP1, the form an employee files with their employer to claim these.
| Relief | Maximum | Available |
|---|---|---|
| Parents and grandparents (shared yearly limit RM 8,000) | ||
| Medical Expenses of Own Parents | RM 8,000 | From 2021 |
| Dental Treatment for Parents | RM 8,000 | From 2024 |
| Full Medical Examination for Parents | RM 1,000 | From 2024 |
| Basic supporting equipment (disabled) | ||
| Basic Supporting Equipment | RM 6,000 | From 2018 |
| Education fees (self) (shared yearly limit RM 7,000) | ||
| Higher Education Fees (Self) | RM 7,000 | From 2018 |
| Upskill Course Fees (Self) | RM 2,000 | From 2022 |
| Medical expenses (self, spouse, children) (shared yearly limit RM 10,000) | ||
| Medical Expenses on Serious Diseases | RM 10,000 | From 2023 |
| Fertility Treatment | RM 10,000 | From 2024 |
| Vaccine Treatment | RM 1,000 | From 2021 |
| Inspection and Dental Treatment | RM 1,000 | From 2024 |
| Complete Medical Examination | RM 1,000 | From 2021 |
| Disabled Child Treatment | RM 6,000 | This year only |
| Lifestyle | ||
| Lifestyle Deduction | RM 2,500 | From 2018 |
| Sports | ||
| Sports Expenditure | RM 1,000 | From 2024 |
| Breastfeeding equipment | ||
| Purchase Of Breastfeeding Equipment | RM 1,000 | From 2018 |
| Childcare | ||
| Fees Paid To Child Care Centres And Kindergartens | RM 3,000 | From 2021 |
| Education savings (SSPN) | ||
| Net Deposit in Skim Simpanan Pendidikan Nasional (SSPN) | RM 8,000 | From 2019 |
| Alimony | ||
| Payment of Alimony to Former Wife | RM 4,000 | From 2018 |
| Insurance and retirement savings | ||
| Life Insurance / Voluntary EPF (RM7000 if no EPF contribution, RM3000 if contributing to EPF) | RM 7,000 | From 2024 |
| Contribution to a Private Retirement Scheme and Payment of Deferred Annuity | RM 3,000 | From 2018 |
| Education and Medical Insurance | RM 4,000 | New in 2025 |
| SOCSO and EIS contributions | ||
| SOCSO Payment | RM 350 | From 2022 |
| Green and home equipment (shared yearly limit RM 2,500) | ||
| Electric Vehicle | RM 2,500 | From 2022 |
| Domestic Food Waste Composting Machine | RM 2,500 | New in 2025 |
| Housing loan interest | ||
| First House Loan Interest, House Price Up to RM500,000 | RM 7,000 | New in 2025 |
| First House Loan Interest, House Price Up to RM750,000 | RM 5,000 | New in 2025 |
Fixed PCB deductions 2025
Applied automatically in the PCB calculation, before any relief claimed on form TP1.
| Deduction | Amount |
|---|---|
| Individual | RM 9,000 |
| Spouse (not working) | RM 4,000 |
| Each child | RM 2,000 |
| Approved insurance and EPF | RM 4,000 |
| Disabled individual | RM 7,000 |
| Disabled spouse | RM 6,000 |
| Non-resident flat rate | 30% |
| Iskandar / Returning Expert flat rate | 15% |
| Approved C-suite flat rate | 15% |
Other years
Relief amounts follow the Income Tax Act and the LHDN PCB rules, and change with each Budget. These figures are the ones AutoCount HRMS calculates PCB with; confirm against the current LHDN schedule before relying on them for filing.
Run payroll on the engine behind these pages — AutoCount HRMS calculates EPF, SOCSO, EIS and PCB exactly as published here.
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