Individual tax reliefs help reduce chargeable income, thereby lowering the amount of income tax payable. For Year of Assessment (YA) 2025, taxpayers should ensure that all eligible reliefs are properly claimed and supported with relevant documentation.
As a licensed Tax Agent and Chartered Accountants in Johor Bahru, we summarise the commonly applicable tax relief categories below to help taxpayers prepare early and stay compliant.
| Relief Category | Maximum Claim (RM) |
|---|---|
| Individual & dependent relatives | 9,000 |
| Disabled individual | 6,000 |
| Spouse (no income / joint assessment) | 4,000 |
| Disabled spouse | 5,000 |
| Child relief (per child) | 2,000 – 8,000 (subject to conditions) |
📌 Child relief varies based on age, education level, and disability status.
| Relief Category | Maximum Claim (RM) |
|---|---|
| Education fees (self) | 7,000 |
| Lifestyle expenses (books, devices, sports, internet) | 2,500 |
| Lifestyle – additional sports equipment | 1000 |
| Child education fees / early education | Subject to IRBM guidelines |
| Relief Category | Maximum Claim (RM) |
|---|---|
| Medical expenses for parents | 8,000 |
| Serious diseases (self / spouse / child) | 10,000 |
| Medical check-up | 1,000 (part of medical relief) |
| Dental treatment | Included (subject to limits) |
⚠️ Claims must be supported by medical receipts and, where required, certification.
| Relief Category | Maximum Claim (RM) |
|---|---|
| EPF contributions | 4,000 |
| Life insurance premiums | 3,000 |
| PRS contributions | 3,000 |
| Deferred annuity / private retirement scheme | Subject to eligibility |
| Relief Category | Maximum Claim (RM) |
|---|---|
| Housing loan interest (first residential property) | Subject to government incentives |
| Electric vehicle charging expenses | Subject to eligibility |
| Breastfeeding equipment | 1,000 |
| Childcare fees (registered centres) | Subject to conditions |
📌 Certain reliefs are policy-based and time-limited.
Tax reliefs are subject to Income Tax Act 1967 and LHDNM guidelines
Relief categories and limits may be updated through Budget announcements or IRBM practice notes
Receipts and supporting documents must be kept for at least 7 years
Incorrect claims may trigger tax audits or penalties
As a Tax Consultancy Firm Johor Bahru and Accounting Firm Johor Bahru, we assist individuals with:
Personal income tax computation (YA 2025)
Review and optimisation of tax relief claims
LHDNM e-Filing submission
Tax audit support and correspondence
Backlog tax filings and voluntary disclosures
📞 Contact us today to ensure your 2025 tax relief claims are accurate, maximised, and fully compliant.
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