Complete LHDN Tax Relief Guide for Malaysia (YA 2025)
LHDN allows Malaysian taxpayers to reduce taxable income through 11 official relief categories. The maximum combined relief available is RM 49,000. Here's every category, what qualifies, and how to claim it.
Medical Expenses
What qualifies
- Medical treatment for serious illness for self, spouse, or child
- Complete medical examination (up to RM 1,000 of the RM 10,000 limit)
- COVID-19 vaccination costs
- Mental health examination and treatment
- Fertility treatment for self or spouse
Tip: Keep all hospital receipts, pharmacy bills, and medical reports.
Lifestyle
What qualifies
- Books, journals, magazines, printed newspapers
- Computers, smartphones, and tablets
- Sports equipment for active sports
- Internet subscription (monthly bill)
- Gymnasium membership fees
Tip: Your monthly Unifi, Maxis, or Celcom bill counts — save those receipts.
Education Fees
What qualifies
- Tertiary education (degree, masters, PhD) at recognized institutions
- Technical, vocational, industrial or law courses at approved institutions
- Upskilling and self-enhancement courses (up to RM 2,000 sub-limit)
Tip: Tuition fees paid to recognized Malaysian or international universities qualify.
Sports Equipment
What qualifies
- Equipment for active sports (badminton rackets, running shoes, footballs)
- Sports competition entry fees
- Gymnasium or sports complex rental fees
Tip: Passive sports like chess don't qualify — must be physically active sports.
Childcare Fees
What qualifies
- Fees paid to registered childcare centres for children under 6
- Kindergarten and pre-school fees for children under 6
Tip: The childcare centre must be registered with the Social Welfare Department.
SSPN
What qualifies
- Net savings in SSPN (Skim Simpanan Pendidikan Nasional)
- Contributions to Tabung SSPN for your child's future education
Tip: Only net savings count (new deposits minus withdrawals). Contribue regularly to maximize this relief.
Life Insurance & EPF
What qualifies
- Life insurance premiums and takaful contributions (up to RM 3,000)
- Employee EPF contributions (combined limit with insurance up to RM 7,000)
- Voluntary EPF contributions also qualify
Tip: Your EPF is usually already pre-filled by LHDN based on employer submissions.
Domestic Tourism
What qualifies
- Hotel accommodation in Malaysia
- Entrance fees to tourism attractions in Malaysia
- Tourism packages provided by registered Malaysian travel agents
Tip: Applicable for holidays within Malaysia only. Keep hotel invoices and attraction tickets.
EV Charging Equipment
What qualifies
- Purchase and installation of Electric Vehicle (EV) charging facilities at home
- One-time relief for residential EV charger setup
Tip: Only for EV charger installation at personal residence. Requires invoice from certified installer.
Breastfeeding Equipment
What qualifies
- Breast pumps and accessories
- Milk storage bags and containers
- Applicable for mothers with children under 2 years old
Tip: Claim this every 2 years per child. Keep receipts from purchase.
Basic Supporting Equipment
What qualifies
- Equipment for disabled self, spouse, child, or parent
- Wheelchairs, crutches, hearing aids, prosthetics
- Applicable only if the disabled person is registered with the Social Welfare Department
Tip: Keep the proof of disability registration alongside purchase receipts.
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