Malaysia YA 2025 Tax Relief Checklist for 2026 Filing

Checked 2026-10-25 · Written with AI assistance · Reviewed by the Talreon team

Start with your records

This guide helps Malaysian individual taxpayers organize records for Year of Assessment (YA) 2025, reported in the return filing season in 2026. The standard due dates have passed as at 25 October 2026. If you have not filed, need to amend a return or are unsure about penalties, use MyTax and contact LHDN through its official channels promptly.

Talreon is not a tax agent. A category or amount below is a prompt to check the official rules, not a recommendation to claim it. The applicable cap can depend on who incurred the expense, who received the care, the type of payment and the documents available.

Filing dates for 2026 (YA 2025)

Form BE (employment income and other income without business): standard due date 30 April 2026; LHDN's 2026 programme provided an e-Filing grace period to 15 May 2026.
Form B (individual with business income): standard due date 30 June 2026; e-Filing grace period to 15 July 2026.
These dates are past. Check the official LHDN filing programme for the complete scope and contact LHDN if you need to regularize a return.

Gather these documents first

Employment statements, business income records and other income statements for 1 January–31 December 2025.
Receipts, invoices, proof of payment and any required prescriptions, registrations or course details for reliefs you may be eligible to claim.
EPF, life insurance, PRS, education/medical insurance, SOCSO and SSPN annual statements as applicable.
Prior-year assessment and identification / dependent details needed to complete the return.
Keep supporting records for the period specified by LHDN; do not attach documents unless the e-Filing process or LHDN requests them.

Relief categories to check against the official YA 2025 table

The figures below are headline maximums from LHDN's published individual relief table. Sub-limits and qualifying conditions apply. Confirm each line against LHDN's current relief page before entering an amount.

Self and dependent relatives: up to RM9,000, subject to the statutory conditions.
Parents and grandparents' medical, dental, special-needs treatment or care: up to RM8,000, with category-specific rules and sub-limits.
Education fees for self: up to RM7,000 for qualifying studies or courses.
Medical expenses for self, spouse or child: up to RM10,000 across qualifying categories, with sub-limits and documentation rules.
Lifestyle expenses: up to RM2,500; a separate sports-related relief of up to RM1,000 may apply under its own rules.
Breastfeeding equipment: up to RM1,000, generally once every two assessment years and subject to eligibility.
Registered childcare / kindergarten fees: up to RM3,000, subject to age and provider requirements.
SSPN net savings: up to RM8,000 based on eligible net deposits for the year, calculated under LHDN's rules.
Spouse or alimony: generally up to RM4,000; a qualifying disabled spouse may have a different limit.
Children: relief depends on age, education, disability and dependency status; the amounts are not one flat cap.
Life insurance / EPF: combined limits and separate components apply; check the LHDN table rather than assuming the full headline sum applies to one contribution.
Private retirement scheme (PRS) / deferred annuity: up to RM3,000, subject to the qualifying rules.
Education and medical insurance: up to RM4,000, subject to policyholder and covered-person requirements.
SOCSO contributions: up to RM350 under the applicable conditions.
EV charging equipment or domestic composting machine: up to RM2,500, subject to the YA-specific qualifying period and conditions.
First-home loan interest: for qualifying sale and purchase agreements signed from 1 January 2025 to 31 December 2027, a maximum of RM7,000 may apply to a qualifying home priced up to RM500,000, or RM5,000 for a qualifying home priced above RM500,000 and up to RM750,000. Confirm property, loan and claim conditions with LHDN.

Before you submit

1. Select the correct return form and assessment year in MyTax. 2. Match every amount to the correct LHDN category and calculate net amounts where required (for example, SSPN deposits less withdrawals). 3. Check category sub-limits, eligibility periods and whether another person has claimed the same dependant or expense. 4. Keep evidence and a copy of the filed return and acknowledgement. 5. If a claim or deadline is uncertain, ask LHDN or a qualified Malaysian tax agent before submitting.

Official references and update notes

Checked 25 October 2026. Relief rules and filing instructions can change. Read Talreon's editorial and review process and figures update log. Report a suspected error with the page address to [support@talreon.com](mailto:support@talreon.com?subject=Malaysia%20tax%20guide%20correction).

Frequently asked questions

Which tax year does this checklist cover?

It covers eligible expenses and contributions for Year of Assessment 2025, generally reported in the individual return filed during 2026. Check the current LHDN guidance for your circumstances.

Are the 2026 filing deadlines still open?

The standard 2026 deadlines and e-Filing grace periods have passed as at 25 October 2026. If you have not filed or need to correct a return, contact LHDN through MyTax or its official assistance channels promptly.

Does this checklist mean I qualify for every relief?

No. Each relief has eligibility rules, evidence requirements and sometimes sub-limits. Use the official LHDN relief table and retain supporting documents; this checklist is not tax advice.

Educational information only; not financial, tax, legal, or investment advice. How Talreon reviews pages · Figures update log