Tax relief - YA 2025 Resident

Tax Relief for Resident Individual – Year of Assessment 2025

News Content:

The Inland Revenue Board of Malaysia (HASiL) has released the updated Tax Relief for Resident Individual for Year of Assessment 2025.

Taxpayers are encouraged to review the available reliefs carefully when planning their personal tax submission. The summary includes relief categories such as:

• Individual and dependent relatives
• Disabled individual / disabled spouse
• Education fees and self-development courses
• Housing loan interest for first home ownership
• Medical treatment and special needs
• Lifestyle and additional lifestyle relief
• Insurance and contributions
• Child relief and childcare-related relief

Among the highlighted reliefs are:

• Individual & dependent relatives: RM9,000
• Education fees: up to RM7,000
• Medical & special needs: up to RM10,000
• Lifestyle relief: RM2,500
• Additional lifestyle relief: RM1,000
• EV charging equipment & domestic food waste composting machine: RM2,500
• Life insurance & EPF: RM7,000
• SSPN: RM8,000
• Education & medical insurance: RM4,000
• Child relief: depending on category and eligibility

Taxpayers should ensure that all claims are supported by valid documents and receipts, and that the relief claimed meets the conditions set by HASiL.

This update serves as a useful reference for individuals preparing for their YA 2025 tax filing.

Source: HASiL Tax Relief Resident Individual – Year Assessment 2025

Updated as at: 19 January 2026

Disclaimer:

This post is for general information purposes only. Please refer to the official HASiL guidelines and latest announcements for full details and eligibility conditions.