Item

Type of relief

Reference

Amount (RM)

1

Individual and dependant relatives

Section 46(1)(a)

9,000

2

Expenses for parents:

Restricted to 8,000

2(i)

Medical treatment, dental treatment, special needs or carer expenses

Section 46(1)(c)

2(ii)

Complete medical examination shall include any vaccination

(Restricted to RM1,000)

Section 46(1)(c) & (ca)

3

Basic supporting equipment for disabled self, spouse, child or parent

Section 46(1)(d)

Restricted to 6,000

4

Disabled individual (Self)

Section 46(1)(e)

7,000

5

Education fess (Self):

Restricted to 7,000

5(i)

Course of study up to tertiary level, other than a Masters or Doctorate degree, undertaken for the purpose of acquiring legal, accounting, Islamic financing, technical, vocational, industrial, scientific or technological qualification or skill

Section 46(1)(f)(i)

5(ii)

Course of study for a Masters or Doctorate degree undertaken for the purpose of acquiring any qualification or skill

Section 46(1)(f)(ii)

5(iii)

Course of study undertaken for the purpose of up-skilling or self-enhancement

(Restricted to RM2,000)

Section 46(1)(f)(iii)

6

Medical expenses on:

Restricted to 10,000

6(i)

Serious diseases for self, spouse or child

Section 46(1)(g)(i)

6(ii)

Fertility treatment for self or spouse

Section 46(1)(g)(ii)

6(iii)

Vaccination for self, spouse and child

(Restricted to RM1,000)

Section 46(1)(g)(iii)

6(iv)

Dental examination and treatment for self, spouse or child

(Restricted to RM1,000)

Section 46(1)(g)(iv)

7

Expenses (Restricted to RM1,000) on:

7(i)

Complete medical examination and disease detection test for self, spouse or child

Section 46(1)(h)(i)

7(ii)

Purchase of self-testing medical device registered under the Medical Device Act 2012

Section 46(1)(h)(ii)

7(iii)

Mental health examination or consultation for self, spouse or child

Section 46(1)(h)(iii)

8

Expenses (Restricted to RM6,000) on child of the age of 18 years and below, in respect of:

8(i)

Assessment for the purposes of diagnosis of learning disability

Section 46(1)(ha)(i)

8(ii)

Early intervention programme or rehabilitation treatment for learning disability

Section 46(1)(ha)(ii)

9

Lifestyle – Expenses for the use / benefit of self, spouse or child in respect of:

Restricted to 2,500

9(i)

Purchase or subscription of books / journals / magazines / newspapers / other similar publications

Section 46(1)(p)(i)

9(ii)

Purchase of personal computer, smartphone or tablet

Section 46(1)(p)(ii)

9(iii)

Payment of monthly bill for internet subscription

Section 46(1)(p)(iv)

9(iv)

Payment of any course for the purpose of upskilling or self-enhancement [other than courses mentioned in Item 5(iii)]

Section 46(1)(p)(v)

10

Lifestyle – Additional expenses for the use / benefit of self, spouse, child or parents in respect of:

Restricted to 1,000

10(i)

Purchase of sports equipment for sports activity defined under the Sports Development Act 1997

Section 46(1)(u)(i)

10(ii)

Payment of rental or entrance fee to any sports facility

Section 46(1)(u)(ii)

10(iii)

Payment of registration fee for any sports competition where the organiser is approved and licensed by the Commissioner of Sports under the Sport Development Act 1997

Section 46(1)(u)(iii)

10(iv)

Payment of fees for gym membership or sports training for carrying out sports activities listed under the SDA 1997 which is provided by a sports club / societies / companies

Section 46(1)(u)(iv)

11

Purchase of breastfeeding equipment for own use for a child aged 2 years and below

(Once in every two years and for women taxpayers only)

Section 46(1)(q)

Restricted to 1,000

12

Childcare fees to a registered childcare centre / kindergarten for a child aged 6 years and below

(From YA2020 until YA2027)

Section 46(1)(r)

Restricted to 3,000

13

Net deposit in Skim Simpanan Pendidikan Nasional (SSPN) (From YA2025 until YA2027)

Section 46(1)(k)

Restricted to 8,000

14

Husband / wife / payment of alimony to former wife

Restricted to 4,000

14(i)

Deduction for husband

Section 45A(1) & Section 45A(2)

14(ii)

Deduction for wife

Section 47(1)(a), Section 47(5) & 47(6)

14(iii)

Payment of alimony for former wife

Section 47(2) & 47(3)

15

Disabled husband / wife

Section 45A & Section 47(1)(b)

6,000

16

Child

Section 48(5)

16(a)

Under the age of 18 years

Section 48(1)(a) & 48(2)(a)

2,000 per child

16(b)(i)

18 years and above and studying – receiving full time education (“A-Level”, certificate, matriculation or preparatory courses)

Section 48(1)(b) & (c) and 48(2)(a)

2,000 per child

16(b)(ii)

18 years and above and studying – receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation / preparatory courses)

Section 48(3)(a)

8,000 per child

16(b)(iii)

18 years and above and studying – receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate)

16(b)(iv)

18 years and above and studying – the instruction and educational establishment (approved by the relevant government authority)

16(c)(i)

Disabled child (physically or mentally) – unmarried

Section 48(1)(d), 48(3)(a) & 48(2)(b)

8,000 per child

16(c)(ii)

Additional relief for disabled child (physically or mentally) – unmarried and pursuing diplomas or above qualification

8,000 per child

17

Life insurance and EPF

Restricted to 7,000

17(i)

Life insurance premium payments and takaful contributions or additional voluntary contributions to EPF

(Restricted to RM3,000)

Section 49(1)(a), 49(3) & 50(2)

17(ii)

Obligatory contribution to an approved scheme or voluntary contribution to EPF or contribution under any written law related to widowers, widows, and orphans under any approved scheme

(Restricted to RM4,000)

Section 49(1)(b) & 49(1)(c)

18

Private retirement scheme and deferred annuity

(From YA2012 until YA2030)

Section 49(1D), 49(1E), 49(3) & 50(2)

Restricted to 3,000

19

Education and medical insurance

Section 49(1B), 49(4) & 50(2)

Restricted to 4,000

20

Contribution to the Social Security Organisation (SOCSO) according to Employees Social Security Act 1969 or Employment Insurance System Act 2017

Section 46(1)(n)

Restricted to 350

21

Payment of installation, rental, purchase including hire-purchase of equipment or subscription for use of electric vehicle charging facility for his own vehicle (not for business use)

(From YA2023 until YA2027)

Section 46(1)(v)(i)

Restricted to 2,500

22

Purchase of food waste compost machine

(From YA2025 until YA2027)

Section 46(1)(v)(ii)

23

Deduction for individual on interest expended on residential property loan per year (for first 3 consecutive years of assessment) on purchase if residential property with value of:

-         RM500,000 and below

-         RM500,001 to RM750,000

(The sales and purchase agreement must be executed between 1 January 2025 to 31 December 2027)

Section 46B(1)

7,000

5,000