YA 2025
First-home housing loan interest
First-time homebuyers can claim housing-loan interest relief for three consecutive assessment years: up to RM 7,000/year for a home priced up to RM 500,000, or RM 5,000/year for RM 500,001–750,000. The Sale & Purchase Agreement must be executed between 1 Jan 2025 and 31 Dec 2027.
- Relief limit
- RM 7,000 / RM 5,000 per year
- Claimable for
- First residential property
What qualifies
- Interest on a housing loan for your first residential property
- Equivalent Islamic financing profit payments
What does not qualify
- Principal repayment
- Second or subsequent properties
- Property priced above RM 750,000
Good to know
- Property ≤ RM 500,000: RM 7,000/year. RM 500,001–750,000: RM 5,000/year.
- Claimable for 3 consecutive years; SPA executed 1 Jan 2025 – 31 Dec 2027.