The complete action guide: every personal relief, every business deduction, the money moves, the timing plays, and the calendar. Amounts are the YA 2025 list, cross-checked Oct 2026 — re-check after each Budget.
← Back to the calculatorsShrinks your business profit before anything else. Rent for your trading setup, platform fees, commissions. Only available against business income — this is why traders file Form B.
Shrinks your taxable income after profit is computed. EPF, SSPN, lifestyle, medical. Available to everyone — but you must actually spend/contribute in the year, and keep proof.
Shrinks the tax bill itself, ringgit for ringgit. The main one is zakat paid (Muslim taxpayers). Rare — most of your game is weapons 1 and 2.
Golden rule: a relief or deduction is worth its amount × your marginal rate. RM8,000 of SSPN relief at the 24% band = RM1,920 of tax saved. The higher your income, the more each relief is worth — which is why these moves matter most in your best years.
| Relief | Max | Notes |
|---|---|---|
| Individual | RM9,000 | Automatic for every resident taxpayer |
| Spouse / alimony | RM4,000 | Spouse with no income, or joint assessment |
| Disabled individual (additional) | RM7,000 | Registered with Social Welfare Dept (JKM) |
| Disabled spouse (additional) | RM6,000 | JKM-registered |
| Parents' medical | RM8,000 | Treatment, special-needs care, carer expenses; keep clinic receiptsIncludes up to RM1,000 for parents' full medical check-up |
| Basic supporting equipment | RM6,000 | For disabled self / spouse / child / parent |
| Relief | Max | Notes |
|---|---|---|
| EPF contributions | RM4,000 | Mandatory + voluntary combined. Voluntary via i-Saraan / self-contribution |
| Life insurance premiums | RM3,000 | EPF + life insurance share one RM7,000 envelope, split as above |
| SSPN net deposits | RM8,000 | Net = deposits minus withdrawals in the year. For a child's education account |
| PRS contributions | RM3,000 | Approved Private Retirement Scheme funds |
| Education & medical insurance | RM4,000 | Premiums for self / spouse / child |
| SOCSO contributions | RM350 | Your PERKESO contributions |
| Relief | Max | Notes |
|---|---|---|
| Medical — self / spouse / child | RM10,000 | Serious illness, fertility treatment, mental healthSub-limits inside: dental ≤ RM1,000 · vaccination ≤ RM1,000 · full check-up ≤ RM1,000 |
| Own education fees | RM7,000 | Degree/Masters/PhD or approved coursesIncludes up to RM2,000 for upskilling / self-enhancement courses |
| Lifestyle | RM2,500 | Books, computers, smartphones, tablets, internet subscription, self-improvement course fees |
| Sports (additional) | RM1,000 | Sports equipment, gym membership, facility rental/entry, competition fees |
| EV charging / food-waste composting | RM2,500 | Home installation or purchase, YA2024–2027 |
| First-home loan interest | RM7,000 / RM5,000 | First home, SPA signed 2025–2027; RM7k if loan ≤ RM500k, RM5k if RM500k–750k; first 3 YAs |
| Relief | Max | Notes |
|---|---|---|
| Child under 18 | RM2,000 | Per unmarried child |
| Child 18+ in higher education | RM8,000 | Full-time diploma (MY) / degree and above |
| Disabled child | RM8,000 | Plus a further RM8,000 if 18+ in higher education |
| Childcare / kindergarten fees | RM3,000 | Child aged ≤6, registered TASKA/TADIKA |
| Breastfeeding equipment | RM1,000 | Child ≤2 years; once every 2 years; female taxpayer |
Proof discipline: keep receipts/statements for every relief for 7 years. The claim is made in your return; the proof is only produced if LHDN asks — but if you can't produce it, the relief is reversed with penalties.
Reality check: these moves convert taxable cash into locked savings. They're worth it when you have surplus cash in a high-income year. Never borrow to fund a relief — the interest eats the saving.
The test (Section 33): the cost must be wholly and exclusively incurred to produce the income. If a cost is part-personal, claim the business share and keep a note of how you split it.
Internet bill RM200/month, used ~70% for trading → claim RM140/month = RM1,680/year. Write the basis in your records ("home fibre, trading desk is primary use, 70%"). A reviewer who can follow your logic accepts it; a round 100% claim on a shared home bill invites questions.
Equipment isn't deducted in one go (except small items). You claim an initial allowance (IA) in the purchase year plus an annual allowance (AA) each year, on the declining balance.
| Asset | Initial | Annual | Example: RM5,000 item |
|---|---|---|---|
| Computers / ICT equipment | 20% | 40% | Year 1: RM3,000 · Year 2: RM2,000 · done |
| General plant & machinery | 20% | 14% | Claimed over ~6 years |
| Motor vehicles | 20% | 20% | Capped at RM100k cost (RM50k if used) |
| Furniture & office equipment | 20% | 10% | Claimed over ~8 years |
| Small-value assets (each ≤ RM2,000) | 100% in year 1 | Total cap RM20,000 per year — monitors, chairs, peripherals | |
Trader translation: a RM4,999 PC claims RM2,999 in year 1 and RM2,000 in year 2. Two RM1,800 monitors claim fully in year 1 as small-value assets. Timing a gear purchase before 31 Dec starts the allowance clock a year earlier.
Trading profit RM180,000 · salary RM60,000 · business costs RM12,000. The only difference: claiming what's already legal.
Run your own numbers in the Individual calculator — drag the Reliefs box from RM9,000 up to ~RM27,500 and watch the tax line move.