Malaysia Tax Deductions and Reliefs Calculator
Estimate Malaysia YA 2024 or 2025 chargeable income, applying resident relief limits and the 10% cap for qualifying donations.{{ summaryTitle }}
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Chargeable-income bridge
Calculation method:
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Filing checks
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Planning estimate only. Verify eligibility and current filing instructions with HASiL; this tool does not apply rebates, zakat, PCB/MTD, penalties, non-resident rules, or special assessments.
Malaysian resident individual tax is worked out in stages, and the order matters. Aggregate income is reduced first by eligible gifts and donations, then by personal reliefs. The amount left is chargeable income, which is the figure used with the resident tax-rate schedule.
A relief is not a ringgit-for-ringgit refund. A RM1,000 relief reduces chargeable income by RM1,000, while the tax reduction depends on the marginal rate that would otherwise apply to that slice of income. A donation can also reduce income, but only qualifying categories follow the modeled 10% cap; gifts to the Government or a local authority are treated separately.
- Aggregate income
- Annual income before the modeled donations and resident reliefs are deducted.
- Allowed claim
- The entered amount after the applicable annual limit or shared sublimit is applied.
- Chargeable income
- Income remaining after allowed donations and reliefs, floored at zero.
- Marginal rate
- The rate applied to the highest portion of chargeable income, not the rate applied to every ringgit.
Year of Assessment (YA) identifies the income year and the rules attached to that return. YA 2024 and YA 2025 share many limits, but several amounts changed. YA 2025 raises the disabled-individual, disabled-spouse, disabled-child, child-disability-care, and education-and-medical-insurance limits, and adds first-home loan-interest relief for qualifying sale and purchase agreements.
Eligibility depends on facts that an amount alone cannot prove. Receipts, relationship and age conditions, course or provider status, disability certification, purchase dates, and whether another person has claimed the same expense can all decide whether a deduction is allowed. A value under a cap can still be ineligible.
The result is a planning bridge for resident individuals, not a complete tax return. It does not model rebates, zakat credits, monthly tax deductions, business-loss rules, separate or joint assessment choices, foreign-source questions, penalties, or every relief subcategory. Filing should follow the applicable HASiL return form and explanatory notes.
How to Use This Tool:
Use figures for one resident individual's return and one Year of Assessment. Enter annual amounts before applying the calculator's caps yourself.
- Choose Year of assessment and enter Aggregate income before donations and reliefs.
- Enter the major claims that apply, including spouse or alimony, qualifying children, EPF, life insurance, medical expenses, lifestyle spending, and approved donations. Leave ineligible categories at zero.
- Open Advanced for the remaining relief categories, fixed disability amounts, government gifts, and qualifying YA 2025 first-home interest. Use Manual verified relief adjustment only for an eligible amount already checked outside this model.
- Review Chargeable income, Allowed reliefs, and Claims capped. Check the claim ledger against receipts and the selected year's filing notes before carrying the chargeable-income figure into a broader tax estimate.
Interpreting Results:
Chargeable income is the main handoff value. Allowed reliefs includes the automatic RM9,000 individual amount and every modeled relief that survives its cap. Donations are shown separately because they reduce aggregate income before reliefs.
- Claims capped is the total entered amount removed by modeled limits. It does not identify claims rejected for eligibility, because eligibility is not fully tested.
- Estimated tax impact compares resident schedule tax before and after reliefs. It is not final tax payable and excludes rebates, credits, withholding, and other return adjustments.
- A zero chargeable-income result means the modeled deductions reached the available income floor. It does not create a negative balance or a refundable relief.
- Confirm every nonzero ledger row against official notes for the selected YA. The cap is only one condition of a valid claim.
Technical Details:
The model separates donation deductions from resident reliefs, applies each category limit, and prevents either stage from reducing income below zero. A progressive resident-rate lookup is then used only to estimate the change associated with the modeled relief total.
Formula Core
Let A be aggregate income, D allowed donations, R allowed resident reliefs, and C chargeable income.
If T is the progressive resident tax schedule, the displayed tax impact is the difference between tax after donations and tax after both donations and reliefs.
All inputs and intermediate values remain in Malaysian ringgit. Display formatting rounds to sen, but the calculation retains full numeric precision.
Rule and Lookup Core
Most claims use the smaller of the entered amount and the selected year's limit. Fixed and per-child amounts are generated from eligibility choices or counts. The table lists the exact limits represented in the model.
| Relief | YA 2024 | YA 2025 | Application |
|---|---|---|---|
| Individual and dependent relatives | RM9,000 | RM9,000 | Automatic |
| Disabled individual | RM6,000 | RM7,000 | Fixed when selected |
| Spouse or alimony | RM4,000 | RM4,000 | Entered amount capped |
| Disabled spouse | RM5,000 | RM6,000 | Fixed when selected |
| Child under 18 or child 18+ in pre-university study | RM2,000 | RM2,000 | Per qualifying child |
| Child 18+ in qualifying tertiary study | RM8,000 | RM8,000 | Per qualifying child |
| Disabled child | RM6,000 | RM8,000 | Per qualifying child |
| Additional disabled child in higher education | RM8,000 | RM8,000 | Per qualifying child |
| Parents or grandparents medical and care | RM8,000 | RM8,000 | Entered amount capped |
| Basic support equipment | RM6,000 | RM6,000 | Entered amount capped |
| Self education fees | RM7,000 | RM7,000 | Entered amount capped |
| Medical, fertility, vaccination, or dental | RM10,000 | RM10,000 | Shared medical ceiling |
| Health screening and self-test subclaim | RM1,000 | RM1,000 | Also limited by unused shared medical ceiling |
| Child disability diagnosis or intervention | RM4,000 | RM6,000 | Entered amount capped |
| Main lifestyle / additional sports lifestyle | RM2,500 / RM1,000 | RM2,500 / RM1,000 | Separate modeled limits |
| Breastfeeding equipment / childcare fees | RM1,000 / RM3,000 | RM1,000 / RM3,000 | Separate modeled limits |
| SSPN net deposit | RM8,000 | RM8,000 | Deposits less withdrawals |
| EPF or approved scheme / life insurance or family takaful | RM4,000 / RM3,000 | RM4,000 / RM3,000 | Separate modeled sublimits |
| PRS or deferred annuity | RM3,000 | RM3,000 | Entered amount capped |
| Education and medical insurance | RM3,000 | RM4,000 | Entered amount capped |
| SOCSO contribution | RM350 | RM350 | Entered amount capped |
| EV charging or eligible household composting | RM2,500 | RM2,500 | Composting is represented for YA 2025 |
| Qualifying first-home loan interest | RM0 | RM7,000 / RM5,000 | YA 2025 price bands up to RM500,000 / above RM500,000 to RM750,000 |
Approved donations in the capped category use min(entered donation, 10% × aggregate income). Government or local-authority gifts and the manual verified relief adjustment have no numeric cap in this model. The latter does not test eligibility and should not be used to bypass an official category limit.
Resident rate lookup
The same resident schedule is used for YA 2024 and YA 2025. Each rate applies only to the portion inside its band.
| Chargeable-income portion | Rate |
|---|---|
| First RM5,000 | 0% |
| Over RM5,000 to RM20,000 | 1% |
| Over RM20,000 to RM35,000 | 3% |
| Over RM35,000 to RM50,000 | 6% |
| Over RM50,000 to RM70,000 | 11% |
| Over RM70,000 to RM100,000 | 19% |
| Over RM100,000 to RM400,000 | 25% |
| Over RM400,000 to RM600,000 | 26% |
| Over RM600,000 to RM2,000,000 | 28% |
| Over RM2,000,000 | 30% |
Limitations and Filing Caution:
The result is an informational estimate for the categories represented, not tax or legal advice. Before filing:
- confirm Malaysian residence status, the correct YA, and the official eligibility wording for each claim;
- check shared limits, sublimits, once-per-period rules, and claims that may be available to only one spouse;
- keep receipts and supporting records for the period required by HASiL;
- do not treat the estimated tax impact as tax payable; and
- use the current return form, explanatory notes, or qualified tax advice for circumstances not represented here.
Worked Examples:
YA 2025 planning bridge
Aggregate income of RM96,000 with RM600 of approved donations leaves RM95,400 before reliefs. One child under 18, the automatic individual amount, RM7,200 of EPF contributions, RM1,800 of life insurance, RM800 of qualifying medical expenses, and RM1,800 of lifestyle spending produce RM19,400 of allowed reliefs because EPF is capped at RM4,000. Chargeable income is RM76,000, and RM3,200 appears under claims capped. The estimated RM3,686 tax impact is a schedule comparison only, not final tax payable.
References:
- Tax Relief for Resident Individual, Year of Assessment 2025, Lembaga Hasil Dalam Negeri Malaysia, updated January 19, 2026.
- Tax Reliefs for Years of Assessment 2024 and 2025, Lembaga Hasil Dalam Negeri Malaysia.
- Public Ruling No. 7/2025: Gifts, Contributions and Allowable Deductions, Inland Revenue Board of Malaysia, December 5, 2025.
- Resident Individual Tax Rates for Assessment Years 2023, 2024 and 2025, Lembaga Hasil Dalam Negeri Malaysia.