Malaysia Tax Deductions and Reliefs Calculator

Disabled {{ selectedYear.label }} {{ result.allowedReliefsDisplay }} reliefs {{ result.capBadge }} {{ result.taxImpactDisplay }} tax impact

Assessment year:

Choose the Malaysia resident individual relief table to apply.

Aggregate income before reliefs:

The donation 10% cap and resident tax-impact estimate both use this annual amount.

Disabled individual relief:

{{ self_disabled ? 'Apply disabled individual amount' : 'No disabled individual amount' }}

The base RM9,000 individual and dependent relatives relief is applied automatically.

Spouse / alimony claim:

Leave zero when not claiming spouse or alimony relief.

Children under 18:

Count only children that meet the selected year's LHDN conditions.

Children 18+ in full-time pre-university education:

Use this for qualifying full-time instruction below diploma or degree level.

Children 18+ in diploma/degree education:

Count qualifying unmarried children in higher education.

EPF / approved scheme contributions:

The engine applies the RM4,000 EPF sublimit inside the RM7,000 life insurance and EPF bucket.

Life insurance / family takaful:

The engine applies the RM3,000 life insurance sublimit.

Medical, fertility, vaccine, or dental expenses:

Health screening entered in Advanced shares this same medical cap and has its own RM1,000 sublimit.

Lifestyle claim:

Sports-specific lifestyle relief is entered separately in Advanced.

Self education fees:

Check course eligibility and the RM2,000 upskilling sublimit before filing.

Approved donations with 10% cap:

Use this only for approved receipts that fall under the HASiL 10% donation limit.

Parents / grandparents medical and care expenses:

The selected year's parent-care cap is applied automatically.

Basic support equipment for disabled person:

Enter verified equipment expenses before the official cap.

Health screening and self-test subclaim:

This subclaim is capped at RM1,000 and consumes the medical relief bucket.

Child disability diagnosis / early intervention:

The cap differs by assessment year.

Additional sports lifestyle claim:

The selected year's separate sports lifestyle cap is applied.

Breastfeeding equipment:

Female taxpayer condition and timing must be verified before filing.

Registered childcare / kindergarten fees:

Claimable by husband or wife, subject to the selected year's cap.

SSPN net deposit:

Enter net savings only; withdrawals reduce the claimable amount.

Disabled husband / wife:

{{ disabled_spouse ? 'Apply disabled spouse amount' : 'No disabled spouse amount' }}

Use only when the spouse relief conditions are met.

Disabled children:

The selected year's per-child disabled amount is applied.

Additional disabled children in higher education:

This is added on top of the disabled child amount when the higher-education condition is met.

Private Retirement Scheme / deferred annuity:

The selected year's PRS cap is applied.

Education and medical insurance:

The cap is RM4,000 for YA 2025 and RM3,000 for YA 2024.

SOCSO contribution:

SOCSO/EIS payroll records are commonly pre-filled but should still be checked.

EV charging / domestic composting machine:

Use only for non-business household expenses that match the selected year.

First-home loan interest band:

Choose the house price band before entering housing loan interest.

Housing loan interest paid:

This relief is available in the YA 2025 ruleset only.

Government / local authority gifts:

Use only for approved receipts under the relevant HASiL donation category.

Manual verified relief adjustment:

Default is zero. Keep evidence for any manual adjustment because the calculator cannot validate its eligibility.

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Malaysia resident individual tax reliefs reduce the income that eventually enters the resident income tax brackets. The important number is not the total spent during the year. It is the amount allowed after each official cap, sublimit, child-count rule, donation rule, and assessment-year change has been applied.

Relief planning is useful before filing because many categories share similar wording but do not share the same limit. EPF and life insurance have their own sublimits inside a wider combined cap, health screening shares the medical relief cap, and approved donations with a percentage limit are deducted before the personal relief handoff. A receipt can be genuine and still exceed the amount that reduces chargeable income.

The result is still a planning estimate. Malaysia tax filing depends on residency, assessment year, receipt eligibility, relationship tests, education recognition, medical certification, and rules that may not be represented by a simple amount field. A manual verified adjustment can help keep a worksheet complete, but it should be supported by filing evidence before the figure is used on a return.

Chargeable income is the useful handoff from this worksheet. Final tax payable can still change after rebates, zakat, monthly tax deductions, special reliefs not modeled here, penalties, offsets, and filing-specific treatment.

How to Use This Tool:

Start with the assessment year and aggregate income, then enter only claims that meet the resident individual conditions for that year.

Choose Assessment year. The relief caps change between Year of Assessment 2024 and Year of Assessment 2025, especially disabled-person amounts, education and medical insurance, child disability care, and first-home interest.
Enter Aggregate income before reliefs. This amount drives the approved-donation 10% cap and the tax-impact comparison.
Set the personal and family claims, including Disabled individual relief, Spouse / alimony claim, child counts, EPF, life insurance, medical, lifestyle, self education, and approved donations.
Open Advanced for parent medical care, support equipment, health screening, child disability care, sports lifestyle, breastfeeding equipment, childcare, SSPN, disabled spouse or child entries, PRS, insurance, SOCSO, EV or composting expenses, first-home interest, government gifts, and a manual verified relief adjustment.
Use the Cap Audit before relying on the headline. A Capped or Not allowed row means the entered claim is larger than the selected-year cap or unavailable for that year.
Read Tax Bridge after reviewing the ledger. It shows aggregate income, donation deductions, allowed resident reliefs, chargeable income, estimated resident tax after reliefs, and estimated tax impact from reliefs.

Interpreting Results:

Chargeable income handoff is the main figure. It equals aggregate income after allowed donation deductions and resident individual reliefs. Use it only with a Malaysia resident individual income tax calculation for the same assessment year.

Allowed resident individual reliefs is the amount that survived the caps. Capped or unused entered claims is a warning amount, not an extra deduction. A high relief total does not prove the claim is filing-ready; the Claim Ledger and Cap Audit should still match receipts, certificates, statements, and eligibility conditions.

Allowed donation deductions includes government gifts and approved donations after the 10% aggregate-income cap where it applies.
Estimated tax impact from resident reliefs compares resident bracket tax before and after personal reliefs. It excludes rebates, zakat, PCB, penalties, and special cases.
Reliefs and donations as share of income is a plausibility check. A very high share deserves a receipt-by-receipt review before filing.

Technical Details:

Malaysia relief arithmetic is a cap-and-subtract calculation. Each claim is converted to an allowed amount, donation deductions are taken from aggregate income first, and resident individual reliefs then reduce the remaining income to chargeable income. The calculation also applies the resident progressive bracket schedule to show a planning tax impact.

Assessment-year selection matters because the cap table is part of the formula. YA 2025 uses a RM7,000 disabled individual amount, RM6,000 child disability diagnosis or intervention cap, RM4,000 education and medical insurance cap, and first-home interest relief for qualifying 2025 to 2027 sale and purchase agreements. YA 2024 keeps the matching older caps and has no first-home interest relief in this model.

Formula Core

The chargeable-income handoff is built from donation deductions, allowed reliefs, and a progressive resident tax comparison.

\begin{array}{lcl} D_{approved} & = & \min (Approved donations, 0.10 Aggregate income) \\ I_{after donations} & = & \max (0, Aggregate income - Allowed donation deductions) \\ R_{allowed} & = & \sum_{claim}^{n} \min (Entered claim, assessment-year cap) \\ I_{chargeable} & = & \max (0, I_{after donations} - R_{allowed}) \\ Tax impact & = & Resident tax before reliefs - Resident tax after reliefs \end{array}

For example, RM96,000 of aggregate income with RM600 of approved donations allows RM600 because the 10% cap is RM9,600. If allowed resident reliefs total RM20,000, chargeable income is RM96,000 minus RM600 minus RM20,000, or RM75,400 before any separate rebates or offsets.

Selected Malaysia relief caps used in the worksheet
Relief rule	YA 2025	YA 2024	Notes
Individual and dependent relatives	RM9,000	RM9,000	Applied automatically.
Disabled individual	RM7,000	RM6,000	Added only when the switch is on.
Medical overall cap	RM10,000	RM10,000	Health screening also has a RM1,000 sublimit.
EPF and life insurance combined area	RM7,000	RM7,000	EPF sublimit RM4,000 and life insurance sublimit RM3,000.
Education and medical insurance	RM4,000	RM3,000	Self, spouse, or child insurance category.
First-home housing loan interest	RM7,000 or RM5,000	Not available	YA 2025 only, based on the selected house price band.

Resident bracket tax is calculated by slicing chargeable income across bracket widths. Lower edges are effectively inclusive because only positive income above the prior threshold enters the next slice.

Resident tax = \sum_{bracket}^{n} rate \max (0, \min (income, upper) - lower)

Manual verified relief is treated as an uncapped amount in the arithmetic. That makes the worksheet flexible, but it also moves the evidence burden outside the cap audit.

Limitations:

This is an informational resident individual worksheet, not filing advice. It does not decide whether a receipt, relationship, education program, medical expense, home interest claim, donation approval, or manual relief adjustment is legally claimable.

Use the same assessment year for reliefs, chargeable income, and any follow-up income tax calculation.
Keep receipts and supporting documents for every active claim row.
Check official guidance again before filing if the law, budget announcements, or HASiL guidance changes.

Worked Examples:

A resident employee with RM96,000 aggregate income, RM600 approved donations, one child under 18, RM7,200 EPF, RM1,800 life insurance, RM800 medical expenses, and RM1,800 lifestyle claims sees Chargeable income handoff fall after the EPF sublimit and fixed individual relief are applied. The Claim Ledger shows EPF allowed at RM4,000 and life insurance allowed at RM1,800 because the combined RM7,000 area is not exceeded.

A YA 2025 first-home buyer who enters RM8,200 housing interest and selects the up-to-RM500,000 price band sees First-home housing loan interest capped at RM7,000. The same entry under YA 2024 returns Not allowed because that selected ruleset has no housing interest cap.

A troubleshooting case starts with a large Capped claim review. If RM18,000 of approved donations is entered against RM120,000 aggregate income, the 10% cap allows RM12,000 and leaves RM6,000 capped. The correction is not to move the excess into manual relief unless a separate, verified resident relief supports it.

FAQ:

Does a capped amount still reduce tax?

No. Only the Allowed amount in the Claim Ledger reduces chargeable income. The capped amount is shown so you know which receipt or input exceeded the selected rule.

Why are donations shown before resident reliefs?

The worksheet treats government gifts and approved donations as deductions from aggregate income first, then subtracts resident individual reliefs from the remaining income to produce Chargeable income handoff.

What should I do when a claim is marked Not allowed?

Check the selected assessment year and the relevant control. First-home housing loan interest, for example, is available in the YA 2025 ruleset used here but not in the YA 2024 ruleset.

Can the estimated tax impact be used as final tax payable?

No. Estimated tax impact from resident reliefs compares bracket tax before and after reliefs. Final filing can still change after rebates, zakat, monthly deductions, penalties, and other filing-specific adjustments.

Glossary:

Aggregate income: Annual income before donation deductions and resident personal reliefs in this worksheet.
Chargeable income: The income remaining after allowed donation deductions and allowed resident individual reliefs.
Sublimit: A smaller cap inside a wider relief area, such as health screening inside the medical cap.
Tax impact: The difference between resident bracket tax before and after resident reliefs are applied.

References:

Tax Reliefs, Lembaga Hasil Dalam Negeri Malaysia.
Donations / Gifts, Lembaga Hasil Dalam Negeri Malaysia.
Tax Rate, Lembaga Hasil Dalam Negeri Malaysia.