Personal Income Tax Relief Calculator Malaysia

Q: What is the "Taxable Income" and how do reliefs affect it?

Taxable Income is your total annual income minus your tax reliefs. LHDN calculates your tax percentage based on this final figure. By maximizing your reliefs, you can potentially drop into a lower tax bracket, saving thousands of Ringgit.

Q: Can I claim the Sports relief separately?

LHDN has increasingly specialized these categories. You can claim for sports equipment, gym memberships, and competition fees. Always ensure you distinguish between "Lifestyle" (books/tech) and "Sports" categories as they have different sub-limits.

Q: Are digital subscriptions like Netflix or Spotify tax deductible?

Generally, no. The Lifestyle relief for "Internet Subscription" is intended for the monthly bill of your home or mobile data plan (e.g., Unifi, Maxis). Entertainment streaming services do not currently qualify for LHDN tax relief.

Q: Is the medical relief limit only for serious diseases?

No. While serious diseases are included, the limit also covers complete medical examinations, mental health consultations (psychiatrists/clinical psychologists), and vaccinations with their own limits.

Q: Can I claim tax relief for my child if my spouse is already claiming?

No, only one parent can claim the child relief for a specific child. However, if you have two children, you can choose to claim one each, or one parent can claim both. It is usually best for the higher-earning spouse to claim to maximize savings.

Q: How does the Alimony relief work for divorced taxpayers?

A husband can claim a relief for alimony payments to a former wife. However, this is only applicable if there is a formal legal agreement or court order in place.

Estimate your tax reliefs based on the latest LHDN guidelines.

Year of Assessment

Total Calculated Relief

RM9,000.00

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Individual and dependent relatives

Automatically applied for every tax resident.

RM 9,000 / RM 9,000

Expenses for parents and grandparents

Medical treatment, dental treatment, special needs and carer expenses(Medical condition certified by medical practitioner). Complete medical examination

RM 0 / RM 8,000

Complete medical examination

RM 0 / RM 1,000

Basic supporting equipment

Purchase of basic supporting equipment for disabled self, spouse, child or parent

RM 0 / RM 6,000

Disabled individual

RM 0 / RM 7,000

Education fees (Self)

Other than a degree at masters or doctorate level – Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology. Degree at masters or doctorate level – Any course of study. Course of study undertaken for the purpose of upskilling or self-enhancement

RM 0 / RM 7,000

Upskilling or self-enhancement course

Course of study undertaken for the purpose of upskilling or self-enhancement.

RM 0 / RM 1,000

Medical Expenses Group

Serious diseases, fertility, vaccination, dental, and medical examinations.

RM 0 / RM 10,000

Vaccination

Vaccination for self, spouse and child.

RM 0 / RM 1,000

Dental examination and treatment

RM 0 / RM 1,000

Medical Examination/Detection/Monitoring

Complete medical examination for self, spouse or child. COVID-19 detection test including purchase of self-detection test kit for self, spouse or child. Mental health examination or consultation for self, spouse or child. Purchase of self-health monitoring equipment. Fees for disease detection tests

RM 0 / RM 1,000

Child Intellectual Disability Diagnosis/Intervention

Expenses for child aged 18 and below: Assessment of intellectual disability diagnosis. Early intervention programme / intellectual disability rehabilitation treatment

RM 0 / RM 6,000

Lifestyle (General)

Expenses for the use / benefit of self, spouse or child in respect of: Purchase or subscription of books / journals / magazines / newspapers / other similar publications (Not banned reading materials). Purchase of personal computer, smartphone or tablet (Not for business use). Payment of monthly bill for internet subscription (Under own name). Skill improvement / personal development course fee

RM 0 / RM 2,500

Lifestyle (Sports)

Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997. Payment of rental or entrance fee to any sports facility. Payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997. Gymnasium membership fee / sports training

RM 0 / RM 1,000

Breastfeeding equipment

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)

RM 0 / RM 1,000

Child care fees

Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below

RM 0 / RM 3,000

Net deposit in SSPN

Net deposit in Skim Simpanan Pendidikan Nasional (Net deposit is the total deposit in 2025 MINUS total withdrawal in 2025)

RM 0 / RM 8,000

Husband / wife / alimony

Husband / wife / payment of alimony to former wife

RM 0 / RM 4,000

Disabled husband / wife

RM 0 / RM 6,000

Unmarried Child Under 18

Each unmarried child and under the age of 18 years old

RM 0 / RM 2,000

Unmarried Child Over 18 Full Time Education

Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses).

RM 0 / RM 2,000

Unmarried Child Over 18 Higher Education

Receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses). Receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate). The instruction and educational establishment shall be approved by the relevant government authority.

RM 0 / RM 8,000

Disabled child

RM 0 / RM 8,000

Unmarried, Disabled Child Over 18 Higher Education

Disabled child. Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia. Bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities

RM 0 / RM 8,000

Life insurance and EPF

Civil servants’ pension schemes, non-civil servants pension schemes and self-employed relief.

RM 0 / RM 7,000

EPF

Mandatory contributions to approved schemes or voluntary contributions to EPF (excluding private retirement schemes) or contributions under any written law

RM 0 / RM 4,000

Life Insurance / Takaful / Additional EPF

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

RM 0 / RM 3,000

Deferred Annuity and Private Retirement Scheme

RM 0 / RM 3,000

Education and medical insurance

RM 0 / RM 4,000

Contribution to SOCSO

RM 0 / RM 350

EV Charging & Food Waste Composter

Expenses on charging facilities for Electric Vehicle and domestic food waste composting machine (Not for business use)

RM 0 / RM 2,500

Housing Loan Interest For First Home

Interest on first home loan (SPA signed 2025-2027)

RM 0 / RM 7,000

Housing loan interest (Home <= RM500k)

Payment of housing loan interest for first home ownership (Sale and purchase agreement from 1 January 2025 to 31 December 2027). Residential house price up to RM500,000

RM 0 / RM 7,000

Housing loan interest (Home <= RM750k)

Payment of housing loan interest for first home ownership (Sale and purchase agreement from 1 January 2025 to 31 December 2027). Residential house price exceeding RM500,000 up to RM750,000

RM 0 / RM 5,000

Disclaimer: This calculator is for informational estimation purposes only and does not constitute official tax or financial advice. While we strive for accuracy based on LHDN guidelines, we assume no liability for errors, omissions or financial consequences. Users are strictly advised to verify all final claims via the official LHDN MyTax portal or with a certified tax professional.

Total Relief

RM9,000.00

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Maximize Your LHDN Tax Refund

Every year, thousands of Malaysians overpay their income tax simply by missing out on eligible reliefs. Our Malaysian Tax Relief Calculator is updated with the latest LHDN (Lembaga Hasil Dalam Negeri) reliefs to ensure you claim every Ringgit you deserve.

01 How Reliefs Reduce Your Taxable Income

Tax reliefs allow you to deduct specific personal expenses from your total annual income. This reduces your Chargeable Income—the actual amount LHDN uses to determine your tax bracket. By maximizing these deductions, you can effectively lower your tax rate and secure a higher tax refund.

02 The "Lifestyle" Relief Explained

One of the most utilized categories is the Lifestyle relief. It covers a broad range of daily expenses including books, journals, and internet subscriptions (like Unifi or Maxis Home Fibre). This also includes specific sub-limits for sports equipment, gym memberships.

03 Financial Security: EPF & Insurance

Saving for the future also saves you money today. LHDN provides significant reliefs for Life Insurance premiums and EPF contributions. Additionally, contributions to a Private Retirement Scheme (PRS) offer a separate relief limit, making it one of the most effective ways for Malaysians to reduce their tax liability while building a retirement nest egg.

04 Medical & Family Support

The medical tax relief covers a wide scope, from serious diseases to complete medical examinations. For families, don't overlook reliefs for parental medical care, childcare center fees (TASKA/TADIKA), and SSPN education savings. These categories are designed to ease the financial burden of essential healthcare and education for your loved ones.

Tax Relief vs. Tax Rebate: What's the Difference?

Many taxpayers confuse these two terms. A Tax Relief reduces your total income before the tax is calculated. A Tax Rebate, like the Zakat, is deducted directly from the final tax amount you owe.

Using our LHDN Tax Relief Calculator helps you optimize the "relief" portion of this equation, ensuring your taxable base is as low as possible before any rebates are applied.

For Muslim taxpayers, Zakat payments to official state authorities qualify for a 100% tax rebate. You can use our Zakat Calculator to estimate your contributions and see how they directly offset your final tax bill.

Pro Tip for e-Filing

Always keep your receipts for at least 7 years as LHDN may request proof of purchase during a tax audit. To stay organized, you can use TaxSaver to securely upload and store digital copies of your receipts throughout the year.

Tax Relief FAQ

What is the "Taxable Income" and how do reliefs affect it?

Taxable Income is your total annual income minus your tax reliefs. LHDN calculates your tax percentage based on this final figure. By maximizing your reliefs, you can potentially drop into a lower tax bracket, saving thousands of Ringgit.

Can I claim the Sports relief separately?

LHDN has increasingly specialized these categories. You can claim for sports equipment, gym memberships, and competition fees. Always ensure you distinguish between "Lifestyle" (books/tech) and "Sports" categories as they have different sub-limits.

Are digital subscriptions like Netflix or Spotify tax deductible?

Generally, no. The Lifestyle relief for "Internet Subscription" is intended for the monthly bill of your home or mobile data plan (e.g., Unifi, Maxis). Entertainment streaming services do not currently qualify for LHDN tax relief.

Is the medical relief limit only for serious diseases?

No. While serious diseases are included, the limit also covers complete medical examinations, mental health consultations (psychiatrists/clinical psychologists), and vaccinations with their own limits.

Can I claim tax relief for my child if my spouse is already claiming?

No, only one parent can claim the child relief for a specific child. However, if you have two children, you can choose to claim one each, or one parent can claim both. It is usually best for the higher-earning spouse to claim to maximize savings.

How does the Alimony relief work for divorced taxpayers?

A husband can claim a relief for alimony payments to a former wife. However, this is only applicable if there is a formal legal agreement or court order in place.