Malaysia Income Tax Calculator & LHDN Tax Reliefs YA2025
The tax rates, rebate and every relief below are read directly from LHDN and update themselves daily. Enter what you spent — the calculator caps each claim at the LHDN limit.
Updated: 27 September 2026
LHDN has not published the YA2026 table yet; the YA2025 table is shown until it is.
Tax calculator
| Relief | Cap (RM) | Your amount (RM) |
|---|---|---|
| Each unmarried child and under the age of 18 years old Child - Under the age of 18 years |
2,000 | |
| Disabled child Disabled child |
8,000 | |
| Each unmarried child of 18 years and above receiving further education (diploma or higher in Malaysia; degree or equivalent outside Malaysia) Unmarried child aged 18 years and above subject to the following conditions: 1. pursuing full-time higher education (excluding matriculation / pre-degree / A-Level courses) at a university, college or similar educational institution in Malaysia; or 2. serving under articles or indentures to qualify for a trade or profession in Malaysia; or m… |
8,000 | |
| Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses) Unmarried child aged 18 years and above receiving full-time education (A-Level, certificate, matriculation, preparatory courses or pre-degree) |
2,000 | |
| Expenses on charging facilities for Electric Vehicle and domestic food waste composting machine (Not for business use) Expenses on installation, rental, purchase including hire-purchase of equipment or subscription fees for the use of electric vehicle charging facilities and domestic food waste composting machines (Not for business use) |
2,500 | |
| Payment of housing loan interest for first home ownership Payment of housing loan interest for first residential home ownership (Sale and purchase agreement from 1 January 2025 to 31 December 2027) Relief Limit: 1. Residential home price up to RM500,000 or ii. Residential home price exceeding RM500,000 up to RM750,000 |
7,000 | |
| Lifestyle Lifestyle Expenses for the use / benefit of self, spouse or child for: 1. Purchase or subscription of books / journals / magazines / newspapers / other similar publications (Not banned reading materials) 2. Purchase of personal computer, smartphone or tablet (Not for business use) 3. Monthly internet subscription bill payments (Under own name) 4. Course fee for upskilling k… |
2,500 | |
| Lifestyle — additional relief for sports equipment, facility rental, competition fees and gymnasium membership Lifestyle Additional relief for the use / benefit of self, spouse, child and parents for: 1. Purchase of sports equipment for sports activities under the Sports Development Act 1997 2. Payment of rental or entrance fees to sports facilities 3. Payment of registration fees for participating in competitions where the organiser is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997 4. Membership fee… |
1,000 | |
| Expenses for parents and grandparents Expenses for parents and grandparents: 1. Medical treatment, dental, special needs and carer (Health condition certified by medical practitioner) 2. Full medical examination (Restricted to RM1,000) |
8,000 | |
| Disabled individual Individu kurang upaya |
7,000 | |
| Individual and dependent relatives Individu dan saudara tanggungan |
9,000 | |
| Life insurance and EPF Life insurance and KWSP Category for pensionable public servants, other than pensionable public servants and self-employed: 1. Mandatory contribution to approved schemes or voluntary contribution to KWSP (excluding private retirement schemes) or contribution under any written law (Restricted to RM4,000) 2. Payment of life insurance premiums or family takaful contributions or additional voluntary contributions to KWS… |
7,000 | |
| Insurance premium for education or medical benefit Education and medical insurance |
4,000 | |
| Assessment of intellectual disability diagnosis / early intervention programme for child aged 18 and below Expenses (Restricted to RM6,000) for child aged 18 and below for: 1. Assessment for the purpose of diagnosis of learning disability 2. Early intervention programme or rehabilitation treatment for learning disability |
6,000 | |
| Disabled husband / wife Disabled husband / wife |
6,000 | |
| Complete medical examination and related health tests (Restricted to RM1,000) Expenses (Restricted to RM1,000) for: 1. Complete medical examination for self, spouse or child 2. COVID-19 detection test including purchase of self-test kit for self, spouse or child 3. Mental health examination or consultation for self, spouse or child 4. Purchase of self-health monitoring equipment 5. Disease detection test fees |
1,000 | |
| Purchase of breastfeeding equipment for own use for a child aged 2 years and below Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every TWO (2) years of assessment) |
1,000 | |
| Contribution to the Social Security Organization (SOCSO) Contribution to the Social Security Organisation (PERKESO) under the Employees' Social Security Act 1969 or Employment Insurance System Act 2017 |
350 | |
| Medical expenses on serious diseases, fertility treatment, vaccination and dental treatment Medical expenses for: 1. Serious illnesses for self, spouse or child 2. Fertility treatment for self or spouse 3. Vaccination for self, spouse or child (Restricted to RM1,000) 4. Dental examination and treatment (Restricted to RM1,000) |
10,000 | |
| Deferred Annuity and Private Retirement Scheme (PRS) Private Retirement Scheme and Deferred Annuity |
3,000 | |
| Purchase of basic supporting equipment for disabled self, spouse, child or parent Basic supporting equipment for disabled self, spouse, child or parent |
6,000 | |
| Net deposit in Skim Simpanan Pendidikan Nasional (SSPN) Net deposit in Skim Simpanan Pendidikan Nasional (SSPN) (Total deposit in year 2025 minus total withdrawal in year 2025) |
8,000 | |
| Husband / wife / payment of alimony to former wife Husband / Wife / Payment of alimony to former wife |
4,000 | |
| Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below Fees paid to registered child care centres / kindergartens for children aged 6 years and below |
3,000 | |
| Education fees (Self) Fee expended for any course of study (Self): 1. Other than a degree at masters or doctorate level - Course of study in law, accounting, Islamic financing, technical, vocational, industrial, scientific or technology; 2. Degree at masters or doctorate level - Any course of study; 3. Upskilling or self-enhancement course (Restricted to RM2,000) |
7,000 |
Total reliefs: RM 0.00
Chargeable income: RM 0.00
Tax before rebate: RM 0.00
Rebate: RM 0.00
Estimated tax payable: RM 0.00
RM400 rebate if chargeable income does not exceed RM35,000.
Resident individual tax rates YA2025
| Chargeable income (RM) | Rate |
|---|---|
| 0 – 5,000 | 0% |
| 5,001 – 20,000 | 1% |
| 20,001 – 35,000 | 3% |
| 35,001 – 50,000 | 6% |
| 50,001 – 70,000 | 11% |
| 70,001 – 100,000 | 19% |
| 100,001 – 400,000 | 25% |
| 400,001 – 600,000 | 26% |
| 600,001 – 2,000,000 | 28% |
| 2,000,000 and above | 30% |
Filing deadlines YA2025
- Form BE (no business income): 30 April 2026, or 15 May 2026 via e-Filing
- Form B (with business income): 30 June 2026, or 15 July 2026 via e-Filing
Keep receipts all year and let ListBelanja match them to these reliefs automatically.
Estimate only, not official tax advice. Source: hasil.gov.my. ListBelanja is not affiliated with LHDN.