Tax Reliefs and Deductions

Complete guide to claiming tax reliefs in Malaysia

What are tax reliefs?

Tax reliefs reduce your taxable income. The more reliefs you claim, the less tax you pay.

Common tax reliefs:

👤 Personal relief: RM9,000
💼 EPF/SOCSO: Up to RM4,000
📚 Education: Up to RM8,000
💊 Medical: Up to RM8,000 (parents)
👶 Child relief: RM2,000 per child
🏠 Home loan interest: Up to RM10,000

How to claim:

Keep receipts: Save all payment receipts
File e-Filing: Enter relief amounts
Keep records: Store receipts for 7 years

Important:

✅ Must have valid receipts
✅ Some reliefs have maximum limits
✅ Claim only what you're eligible for

Important numbers:

LHDN Hotline: 03-8911 1000
Website: hasil.gov.my

Overview

Tax reliefs reduce your chargeable income, thereby reducing your tax payable. Malaysia offers various reliefs for individuals based on personal circumstances, expenses, and investments.

Personal Reliefs (2026)

Relief Type	Amount (RM)
Personal relief	9,000
EPF/SOCSO (private sector)	4,000
EPF (public sector)	4,000
Education (self)	8,000
Medical treatment (parents)	8,000
Child (under 18)	2,000 each
Child (university, 18+)	8,000 each
Life insurance & EPF	7,000
Private retirement scheme (PRS)	3,000
Home loan interest (first house)	10,000

Education Reliefs

Self Education:

Maximum: RM8,000 per year
Covers: Degree, Master, PhD, professional courses
Must be from approved institutions

Children Education:

Under 18: RM2,000 per child
University (18+): RM8,000 per child
Covers: Tuition fees, entrance fees

Medical Reliefs

Parents medical: RM8,000 (dental excluded)
Self/spouse/child medical: Not claimable (covered by employer usually)
Disabled family member: RM6,000 additional

Lifestyle Reliefs

Books/journals: RM2,500
Sports equipment: RM1,000
Computer/smartphone: RM3,000 (every 3 years)
Gym membership: RM1,000

How to Claim Reliefs

Keep all original receipts and invoices
Categorize expenses by relief type
Enter amounts in e-Filing under appropriate sections
Keep receipts for 7 years (LHDN may audit)

Important Tips

✅ Claim only eligible reliefs
✅ Keep digital copies of receipts
✅ Check LHDN website for updated relief amounts
✅ Don't double-claim same expense

Important Contacts

LHDN Hotline: 03-8911 1000
Website: hasil.gov.my

Frequently Asked Questions

Can I claim relief for my spouse's expenses?

Some reliefs allow spouse claims (medical, life insurance). Check specific relief conditions. Generally, each spouse claims their own income and reliefs separately.

What if I don't have receipts?

You cannot claim without valid receipts. LHDN requires original receipts or certified copies. Digital receipts are acceptable if they show merchant details.

Can I claim for previous year's expenses?

No, reliefs are claimed in the year the expense was incurred. You cannot carry forward unclaimed reliefs to future years.

What happens if LHDN audits my claims?

Provide original receipts when requested. If claims are disallowed, you'll need to pay additional tax plus possible penalties. Keep all receipts for 7 years.

Last updated: March 2026

Disclaimer: This guide provides general information only. Always verify with official sources for the most current information.