Malaysia income tax relief guide
Malaysian tax residents can reduce their taxable income with 21 personal tax reliefs for YA 2025 — from the automatic RM 9,000 individual relief to medical, education, lifestyle and housing claims. This guide explains each one: the limit, who can claim, and which receipts qualify.
By Luqman Haqeem · Published · Last updated · Figures for Year of Assessment 2025
Personal & family
Individual & dependent relatives
RM 9,000
RM 9,000 automatic relief for every taxpayer
Disabled person reliefs (self, spouse, child)
RM 7,000 / 6,000 / 8,000
Status-based relief for registered OKU
Spouse / alimony
RM 4,000
RM 4,000 shared line
Equipment for a disabled person
RM 6,000
RM 6,000 for OKU support equipment