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LHDN individual tax reliefs for YA2025
Tax reliefs reduce your chargeable income. Most people miss out on a few hundred ringgit a year because they didn't know a category existed — or lost the receipt. Pick any relief for the full details.
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Updated
LHDN has not published YA2026 caps yet; YA2025 caps are shown and this page updates itself as soon as the new table is out.
| Relief | Cap (RM) | Receipt needed |
|---|---|---|
| Serious illness, fertility, vaccination & dental | 10,000 | Yes |
| Individual & dependent relatives | 9,000 | No |
| Disabled child | 8,000 | No |
| Child 18+ in higher education | 8,000 | No |
| Parents' medical & care | 8,000 | Yes |
| SSPN net savings | 8,000 | Yes |
| First home loan interest | 7,000 | Yes |
| Disabled individual | 7,000 | No |
| Life insurance & EPF | 7,000 | Yes |
| Education fees (self) | 7,000 | Yes |
| Child learning-disability intervention | 6,000 | Yes |
| Disabled spouse | 6,000 | No |
| Disability support equipment | 6,000 | Yes |
| Education & medical insurance | 4,000 | Yes |
| Spouse / alimony | 4,000 | No |
| PRS & deferred annuity | 3,000 | Yes |
| Childcare & kindergarten fees | 3,000 | Yes |
| EV charging & food waste composter | 2,500 | Yes |
| Lifestyle | 2,500 | Yes |
| Child under 18 | 2,000 | No |
| Child 18+ in A-Level or matriculation | 2,000 | No |
| Lifestyle — sports | 1,000 | Yes |
| Medical check-up & mental health | 1,000 | Yes |
| Breastfeeding equipment | 1,000 | Yes |
| SOCSO / EIS contributions | 350 | Yes |
Frequently asked questions
What's the difference between a relief and a rebate?
A relief is deducted from income before tax is calculated; a rebate is deducted straight from the tax. The RM400 personal rebate applies if chargeable income does not exceed RM35,000.
Which year's receipts count?
Spending in the same calendar year as the year of assessment — receipts dated in 2026 count for YA2026, filed the following year.