YA 2025 Malaysian Tax Filing Cheatsheet

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All 22 Tax Reliefs — YA 2025

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How reliefs work: Each relief reduces your chargeable income, not your tax directly. If you are in the 13% bracket, claiming RM1,000 in additional reliefs saves you RM130 in tax. Stack reliefs to maximise your refund.

#	Relief Name	Max Amount	Key Eligibility & Notes
1	Individual & Dependent Relatives everyone	RM9,000	Automatic for all individual taxpayers. No receipt needed.
2	Medical Treatment, Special Needs & Carer Expenses (Parents)	RM8,000	Medical fees for parents at registered medical practitioners, hospitals, or nursing homes. Parents must be Malaysian residents. Keep receipts with parent’s name.
3	Basic Supporting Equipment (Self, Spouse, Child, Parent)	RM6,000	Wheelchairs, hearing aids, prosthetics, and other certified medical equipment for persons with disabilities (OKU). Requires OKU registration for beneficiary.
4	Disabled Individual (Self)	RM6,000	Only for taxpayers who are registered OKU. Stacks with individual relief (#1).
5	Education Fees (Self)	RM7,000	Tertiary education (degree, masters, PhD) at recognised institutions. Also covers skills/vocational courses approved by HRDC or the relevant ministry. Keep official fee receipts from institution.
6	Medical Expenses (Self, Spouse, Children)	RM10,000	Covers: serious illness (cancer, kidney disease, heart disease, etc.) — up to RM10,000; full medical examination (any licensed clinic or hospital) — up to RM1,000; mental health treatment — up to RM1,000. All three sub-categories share the RM10,000 cap. Keep itemised receipts.
7	Vaccination (Self, Spouse, Children) from YA 2023	RM1,000	Private vaccination costs for approved vaccines. Receipts from clinic or pharmacy required. Sub-limit within the medical expenses group.
8	Lifestyle Relief popular	RM2,500	Books, journals, magazines, printed newspapers; computer, smartphone, tablet; sports equipment and gym membership; internet subscription. All must be for personal use. Receipts required for each item.
9	Lifestyle Relief — Additional (Sports)	RM500	Purchases specifically for sports activities (jerseys, rackets, etc.) and fees for sports competitions. Separate sub-limit on top of RM2,500 Lifestyle cap.
10	Electric Vehicle Charging Facilities from YA 2022	RM2,500	Cost of purchasing and installing EV home charging equipment. Separate from Lifestyle relief. Keep purchase invoice and installation receipt.
11	Husband / Wife / Alimony Payments	RM4,000	Claimed by the husband for a wife with no income, or for alimony paid to a divorced wife (requires court order). Cannot double-claim if filing jointly.
12	Disabled Spouse	RM5,000	Stacks with spouse relief (#11). Requires spouse to be registered OKU.
13	Child (Under 18)	RM2,000 each	RM2,000 per child under 18. Birth certificate required for first claim. No receipt otherwise.
14	Child (18+, Studying)	RM8,000 each	Child aged 18+ in full-time tertiary education at approved institution in Malaysia or abroad, OR doing A-Levels / matriculation / foundation. Keep institution enrollment letter.
15	Disabled Child	RM6,000 each	Additional claim for a child registered as OKU. Stacks on top of child relief (#13 or #14).
16	Life Insurance & EPF everyone	RM7,000	EPF (mandatory contributions from payslip) up to RM4,000 combined. Life insurance premiums up to RM3,000 combined. EPF is auto-populated in e-Filing if employer submits correctly. Keep policy receipts for life insurance.
17	Private Retirement Scheme (PRS) & Deferred Annuity	RM3,000	Contributions to SC-approved PRS funds (e.g., Public Mutual PRS, CIMB-Principal PRS). Statement from PRS provider serves as receipt. Annuity premium also qualifies.
18	Education & Medical Insurance	RM3,000	Premiums for medical card / hospitalisation insurance, critical illness insurance, and education insurance for self, spouse, or children. Policy annual statement as receipt.
19	SOCSO / EIS Contribution (Self)	RM350	SOCSO and EIS contributions deducted from salary. Auto-populated if employer files correctly. Check SOCSO statement for actual amount if unsure.
20	Child Care Fees	RM3,000	Registered child care centres or kindergartens for children under 6. Centre must be registered with the relevant ministry. Keep official receipts from centre.
21	Breastfeeding Equipment	RM1,000	Breast pumps, milk storage bags, nursing covers. Claimable once every 2 years. Child must be aged 2 or below. Keep purchase receipts.
22	Domestic Travel	RM1,000	Hotel accommodation receipts and tourism attraction entrance fees for travel within Malaysia. Accommodation must be registered hotels. Keep hotel invoice and official entrance fee receipts.

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Maximum theoretical savings: If you could claim every relief fully, total relief deductions can exceed RM70,000 for a family. At the 13% bracket, that’s potentially RM9,100+ in reduced tax. Most employed Malaysians miss at least RM5,000–15,000 in unclaimed reliefs.

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Tax Rate Table — YA 2025 (Resident Individuals)

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How tax brackets work: Malaysian income tax is progressive. You only pay the higher rate on income within that band, not on all your income. Example: RM60,000 chargeable income pays 0% on the first RM5,000, 1% on the next RM15,000, 3% on the next RM15,000, and 8% on the remaining RM25,000.

Chargeable Income (RM)	Band Size	Tax Rate	Tax on This Band	Cumulative Tax
0 – 5,000	5,000	0%	RM0	RM0
5,001 – 20,000	15,000	1%	RM150	RM150
20,001 – 35,000	15,000	3%	RM450	RM600
35,001 – 50,000	15,000	8%	RM1,200	RM1,800
50,001 – 70,000	20,000	13%	RM2,600	RM4,400
70,001 – 100,000	30,000	21%	RM6,300	RM10,700
100,001 – 250,000	150,000	24%	RM36,000	RM46,700
250,001 – 400,000	150,000	24.5%	RM36,750	RM83,450
400,001 – 600,000	200,000	25%	RM50,000	RM133,450
600,001 – 2,000,000	1,400,000	26%	RM364,000	RM497,450
Above 2,000,000	—	30%	—	—

Tax Rebates (reduce tax payable directly):

Individual rebate: RM400 (if chargeable income ≤ RM35,000)
Spouse rebate: RM400 (if spouse has no income and chargeable income ≤ RM35,000)
Zakat / Fitrah paid: 100% rebate (up to total tax payable — not a deduction, a direct rebate)

Rebates are deducted from your tax payable, not from income. A RM400 rebate saves exactly RM400 in tax.

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Step-by-Step e-Filing Walkthrough (MyTax Portal)

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Before you start: Gather your EA form (from employer by Feb/Mar), all relief receipts, EPF statement, insurance policy statements, and your MyKad. Filing on a laptop/desktop is easier than mobile for first-timers.

1

Log in to MyTax
Go to mytax.hasil.gov.my. Click ezHASiL e-Filing. Log in with your MyKad IC number as username and your LHDN password. If you have never registered, click Daftar and register first (you will need your IC, EPF number, and active email).
2

Select the Correct Tax Form
Most salaried employees file Form BE (no business income). Self-employed or those with business income file Form B. Choose the correct Year of Assessment: 2025.
3

Verify Pre-Filled Income Data
LHDN pre-fills salary income from your employer’s PCB submission. Check that the gross salary and PCB deducted matches your EA form exactly. If there is a discrepancy, contact your HR department — do not just accept the pre-filled figures.
4

Declare Other Income (if any)
Add rental income, freelance income, dividends, or interest earned. Each has its own section. Rental income can be offset against allowable expenses (repair, insurance, assessment, quit rent). Do not omit any income — LHDN cross-checks with banks and other agencies.
5
Enter All Tax Reliefs (Section D)
This is where most refunds are won or lost. Work through Section D line by line. Use the 22-relief table above. Key sub-sections to check:
- D1 — Individual relief (auto RM9,000)
- D2 — Medical for parents (enter receipts total)
- D5 — Education fees for self
- D6 — Medical expenses / vaccination / mental health
- D7 — Lifestyle (books, internet, gadgets, gym)
- D9 — EPF & life insurance (check auto-fill vs EA form)
- D11 — Spouse / child relief
- D14 — Child care / breastfeeding equipment
- D15 — SOCSO / EIS (usually auto-filled)
6

Claim Donations & Zakat (Section E)
Approved donations to government-approved charities get a tax deduction (Section E). Zakat, fitrah, and other Islamic levies go in a separate section and become a rebate (100% of amount, deducted directly from tax payable). Keep receipts from the charity or Zakat body.
7

Review the Tax Computation Summary
The portal calculates your chargeable income and tax payable automatically. Compare the tax payable to PCB already deducted (from EA form). If PCB > tax payable = refund. If PCB < tax payable = balance due. Verify the figure looks correct before proceeding.
8

Enter Bank Account for Refund
If you are owed a refund, LHDN will transfer it to your registered bank account. Make sure your bank account number is correct and updated in MyTax under Profil → Maklumat Akaun Bank. Wrong bank details = delayed or failed refund.
9

Submit and Download Acknowledgement
Click Hantar (Submit). You will receive a submission acknowledgement number — save or screenshot this. Download the PDF acknowledgement. LHDN will send a confirmation to your registered email. Filing is now complete.
10

Pay Any Balance (if applicable)
If you owe tax, pay via FPX online banking within the portal, or at any bank counter, or via ATM before the deadline. Failure to pay by deadline = 10% penalty on unpaid amount.

Refund timeline: LHDN targets refunds within 30 working days for e-Filing (90 days for manual). Refunds are credited directly to your registered bank account. You can check refund status at MyTax → e-Lejar.

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YA 2025 Deadline Calendar

Mar 1, 2026

e-Filing opens — MyTax portal opens for YA 2025 returns. EA forms must be issued by your employer by this date.

Mar 31, 2026

Deadline for non-resident individuals to submit Form M (paper or online). Also the last day for employers to submit employee PCB reconciliation (Form E).

Apr 30, 2026

Main deadline: Form BE (employment income) — Residents with only employment income (no business income). e-Filing closes at midnight on April 30. This is the date most salaried Malaysians need to meet.

Jun 30, 2026

Deadline: Form B (business income) — Residents with business or professional income. e-Filing only (paper deadline is April 30). This applies to sole proprietors, freelancers, and partners in a business.

Apr 30, 2026

Instalment Payment (CP500) — If you received a CP500 notice, the 2nd instalment is due April 30. These are advance payments for self-employed individuals based on previous year’s assessment.

May 1, 2026

Late filing penalty begins — Filing after the deadline triggers an automatic 10% penalty on any tax payable amount. LHDN can also prosecute for wilful failure to file (fine RM200 – RM20,000).

Within 30 days

Refunds expected — LHDN targets refunds within 30 working days of e-Filing submission. Check status via MyTax → e-Lejar.

Dec 31, 2025

Receipt cut-off for YA 2025 reliefs — Expenses must have occurred between Jan 1 – Dec 31, 2025 to qualify for YA 2025. Any receipt dated 2026 can only be claimed in the next filing cycle.

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10% late payment surcharge: If you owe tax and do not pay by the deadline (Apr 30 for Form BE, Jun 30 for Form B), LHDN imposes a 10% surcharge on the outstanding balance. Pay on time even if you need to estimate. You can amend the return later.

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Common Mistakes That Cost Malaysians Money

⚠ Missing medical expenses

Forgetting to claim the medical card premium under Education & Medical Insurance relief (RM3,000). Many think medical card = lifestyle, but it has its own separate relief category.

Claim insurance premiums in Relief #18, not Lifestyle (#8).

⚠ Not claiming parent medical

Paying for parents’ hospital bills or nursing home fees and not knowing it is a separate RM8,000 relief. Receipts must have the parent’s name, not yours.

Get receipts in parent’s name and claim Relief #2.

⚠ Wrong EPF amount

EPF contributions are auto-filled but sometimes reflect a different contribution rate (e.g., if you opted for lower contribution). Always cross-check the auto-filled EPF amount against your year-end EPF statement.

Log in to MyEPF to download your annual statement and verify.

⚠ Claiming gym without membership proof

Gym fees under Lifestyle relief require an official receipt or membership invoice from a registered gym. Sporadic counter payments without proper receipts will fail an audit.

Ask gym for an annual statement or use your credit card statement as supporting doc.

⚠ Forgetting education fees

If you paid for a part-time degree, professional certification (CPA, ACCA, CIMA), or upskilling course approved by HRDC, it is claimable. Many miss this because it feels like a “work expense.”

Obtain official fee receipt from the institution and claim Relief #5.

⚠ Not claiming domestic hotel stays

Any Malaysian hotel receipt from 2025 (business travel, family holiday, staycation) counts toward the RM1,000 Domestic Travel relief. The hotel must be a registered premises.

Collect hotel tax invoices throughout the year, claim Relief #22.

⚠ Double-claiming with spouse

If both spouses file separately and claim the same child’s expenses, LHDN’s system flags duplicates. Decide upfront who claims which reliefs to avoid audit triggers.

Agree with spouse: one claims children, the other claims lifestyle/education.

⚠ Missing the zakat rebate

Zakat is not just a deduction — it is a rebate. Every ringgit of zakat paid reduces tax payable by one ringgit (not just reducing income). Muslim taxpayers who paid zakat but did not enter it lose the full rebate.

Enter zakat amount in Section E. Obtain receipt from Majlis Agama Islam.

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Pre-Filing Deductions Checklist (Print & Tick)

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Run through this checklist before you submit. Each item you tick = potential money back. Use Ctrl+P (or File → Print) to print this checklist.

Documents to Collect First

EA Form from employer (gross salary, PCB deducted, EPF deducted)
EPF annual statement (to verify contribution amount)
SOCSO / EIS annual statement or payslips
Life insurance annual statement or premium receipts
Medical / hospitalisation insurance annual statement
PRS annual statement (if applicable)
All medical receipts for self, spouse, and children
Parent medical / hospital / nursing home receipts (in parent’s name)
Education fee receipts (self — degree, cert, vocational)
Childcare centre receipts (for children under 6)
Hotel receipts for domestic travel
Zakat / Fitrah receipt (if applicable)
Donation receipts (approved charities only)
Gym membership invoices or annual statement
Books, gadget, internet subscription receipts (Lifestyle)

Relief Checklist (Have You Claimed All That Apply?)

Individual relief — RM9,000 (automatic)
Medical for parents — up to RM8,000 (if you paid any parent medical costs)
Education fees (self) — up to RM7,000 (degree, cert, upskilling)
Serious illness medical — up to RM10,000 (for self, spouse, child)
Full medical exam — up to RM1,000 (within RM10,000 cap)
Mental health treatment — up to RM1,000 (within RM10,000 cap)
Vaccination — up to RM1,000 (within medical group)
Lifestyle — up to RM2,500 (books, internet, devices, gym)
Lifestyle — Sports — up to RM500 (extra sports equipment / fees)
EV charging — up to RM2,500 (if you installed home EV charger)
Spouse relief — up to RM4,000 (if spouse has no income)
Child under 18 — RM2,000 each
Child 18+ in tertiary education — up to RM8,000 each
EPF contributions — up to RM4,000 (verify against EA & EPF statement)
Life insurance — up to RM3,000 (combined with EPF cap of RM7,000)
Education & medical insurance — up to RM3,000
PRS / Deferred Annuity — up to RM3,000
SOCSO / EIS — up to RM350 (check auto-fill is correct)
Child care fees — up to RM3,000 (children under 6, registered centre)
Breastfeeding equipment — up to RM1,000 (child under 2)
Domestic travel — up to RM1,000 (hotel receipts in Malaysia)
Zakat / Fitrah — 100% rebate (enter in Section E, not relief section)
Donations (approved) — check list of approved institutions at LHDN site

Before You Click Submit

All income declared (salary, rental, freelance, dividends)
EPF amount matches EA form
PCB amount matches EA form
Bank account number correct for refund
Acknowledgement downloaded / email confirmation received
All physical receipts stored safely (LHDN can audit up to 7 years back)

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Quick Reference: What Receipts Does LHDN Accept?

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LHDN audit risk: You are not required to submit receipts with your e-Filing. But LHDN can request them within 7 years. Keep all original receipts (physical or scanned digital copy) organised by category.

Relief	Accepted Documents	Watch Out For
Medical for Parents (#2)	Hospital/clinic receipt, pharmacy receipt, nursing home invoice — must show parent’s name	Receipt in YOUR name = not claimable for parent relief
Education Fees (#5)	Official fee receipt or tax invoice from institution, enrolment letter	Course must be at recognised institution or HRDC-approved; personal interest courses do not qualify
Medical Expenses (#6)	Hospital/clinic invoice, pharmacy receipt (for prescription drugs), full medical exam receipt	Over-the-counter medicines without prescription are not claimable; cosmetic procedures excluded
Vaccination (#7)	Clinic or pharmacy receipt showing vaccine name and date	Only approved vaccines qualify; government/public vaccination (free) cannot be claimed
Lifestyle — Books (#8)	Bookshop receipt, e-book platform invoice, Kindle/Kobo receipt	Magazines qualify; exam reference books qualify; adult entertainment publications do not
Lifestyle — Gadgets (#8)	Retail receipt or invoice for computer, tablet, smartphone, peripherals	Must be for personal use; purchase must be in your name; TVs/gaming consoles = grey area, avoid
Lifestyle — Internet (#8)	Monthly ISP invoice (Unifi, Maxis, TIME, etc.) or annual statement	Plan must be in your name; mobile data plans qualify; prepaid top-ups are harder to substantiate
Lifestyle — Gym (#8)	Membership invoice, annual statement from gym, credit card statement with gym merchant	Gym must be a registered fitness centre; yoga and pilates studios generally qualify
Life Insurance (#16)	Annual premium statement from insurer, policy renewal receipt	Takaful contributions also qualify; must be for life/endowment policy, not general insurance
Medical Insurance (#18)	Annual premium statement from insurer showing medical / hospitalisation coverage	Combined medical + life policy: only the medical portion qualifies for #18; life portion for #16
EPF (#16)	EA Form (from employer), EPF annual statement	Verify that auto-filled amount matches; differences may occur if contribution rate changed
SOCSO/EIS (#19)	EA Form, SOCSO annual statement, payslips	Usually auto-filled; confirm against year-end SOCSO statement at perkeso.gov.my
Child Care (#20)	Official receipt from registered kindergarten or child care centre, annual statement	Centre must be registered with Ministry of Women, Family, and Community Development
PRS (#17)	Annual statement from PRS provider (e.g., CIMB-Principal, Public Mutual, Kenanga)	Fund must be SC-approved PRS; regular unit trust is NOT PRS
Domestic Travel (#22)	Hotel tax invoice (must show hotel name, dates, your name, amount), entrance fee official receipt	Airbnb-style receipts are a grey area; use only registered hotel invoices to be safe
Zakat (#rebate)	Official zakat receipt from Majlis Agama Islam (state body), bank transfer confirmation	Must be paid to the official state Zakat body, not to individuals; online Zakat portals issue receipts
Donations	Official receipt from approved charity showing their LHDN approval reference	Only donations to LHDN-approved institutions qualify; check LHDN website for the approved list

Receipt storage tip: Create a folder (physical or Google Drive) with sub-folders for each relief category. Scan receipts with your phone camera immediately after purchase — thermal printer receipts fade within months. Keep records for at least 7 years.