Guide · Checked against LHDN's own pages on 17 October 2026

Every YA2025 tax relief, explained

A relief lowers the income you are taxed on. Form BE lists 22 relief lines, G1 to G22, and their total goes into G23 and then box B13. Here is what each line covers for year of assessment 2025 (the income you earned in 2025, filed in 2026), its limit, and what to keep.

YA2026: LHDN had not published the YA2026 list when this was checked. Budget changes are proposals until LHDN publishes them.

The 22 relief lines

Line	Relief	YA2025 limit	YA2024	Keep
`G1`	Individual and dependent relatives	RM9,000	Same	Nothing; given to every resident
`G2`	Parents and grandparents: medical treatment, special needs, carer (full medical check-up and vaccination up to RM1,000)	RM8,000	Parents only; check-up without vaccination	Receipts, doctor’s certification
`G3`	Basic supporting equipment for a disabled self, spouse, child or parent	RM6,000	Same	Receipts, JKM card
`G4`	Disabled individual	RM7,000	RM6,000	JKM card
`G5`	Education fees for yourself (upskilling courses up to RM2,000)	RM7,000	Same	Fee receipts
`G6`	Medical: serious diseases, fertility treatment, vaccination, dental	RM10,000	Same	Receipts; doctor’s letter for serious disease
`G7`	Medical check-up, disease detection tests, self-test devices, mental health (within the G6 limit)	RM1,000	Same	Receipts
`G8`	Child aged 18 or below: learning disability diagnosis and early intervention (within the G6 limit)	RM6,000	RM4,000	Receipts, diagnosis
`G9`	Lifestyle: books, computer, smartphone or tablet, internet, skills courses	RM2,500	Same	Receipts
`G10`	Sports: equipment, facility fees, competitions, gym	RM1,000	Same	Receipts
`G11`	Breastfeeding equipment (women; child 2 or below; once every 2 years)	RM1,000	Same	Receipt
`G12`	Registered childcare centre or kindergarten (child 6 or below)	RM3,000	Same	Receipts showing registration
`G13`	Net savings in SSPN	RM8,000	Same	SSPN statement
`G14`	Husband or wife (no income, or joint assessment), or alimony to a former wife	RM4,000	Same	Marriage certificate, alimony order
`G15`	Disabled husband or wife	RM6,000	RM5,000	Proof of disability (e.g. JKM card or doctor's report)
`G16`	Children: under 18 RM2,000; 18+ in full-time study RM2,000 or RM8,000 (diploma or degree); disabled child RM8,000 plus RM8,000 if studying	Per child	Disabled child RM6,000	Birth certificate, school or university letter
`G17`	Life insurance or family takaful (up to RM3,000) and EPF (up to RM4,000)	RM7,000	Same	Premium statement, Form EA
`G18`	Private Retirement Scheme and deferred annuity	RM3,000	Same	PRS statement
`G19`	Education or medical insurance	RM4,000	RM3,000	Premium statement
`G20`	SOCSO and EIS contributions	RM350	Same	Form EA
`G21`	EV charging equipment; from YA2025 also a food waste composting machine	RM2,500	EV charging only	Receipts
`G22`	Interest on a first-home loan (sale and purchase agreement 1 Jan 2025 to 31 Dec 2027; 3 years in a row)	RM7,000 (price up to RM500,000) or RM5,000 (RM500,001 to RM750,000)	Not in YA2024	Sale and purchase agreement, bank interest statement

Limits from LHDN's relief tables for YA2024 and YA2025. "Restricted" lines are capped at what you actually spent.

Three things that are not reliefs

Donations (Part F, box B9)

Money given to the Government, a state government, a local authority, or a body approved by LHDN under subsection 44(6) is taken off your income before reliefs. The main line is limited to 10% of your aggregate income (B6). Only money with an official receipt counts: the receipt should carry the body's LHDN approval reference, or be a Government Kew.38 receipt. Goods don't count. You can check a body on LHDN's approval page.

Rebates (box B21)

A rebate comes off the tax itself, not your income:

RM400 for you, and another RM400 when you get the RM4,000 spouse relief, if your chargeable income is RM35,000 or less.
Zakat and fitrah paid in the year, up to the tax charged. Zakat taken from your salary counts.
The departure levy for umrah or another religion's pilgrimage (not hajj), for up to two trips in a lifetime: RM8 (ASEAN, economy), RM20 (elsewhere, economy), RM50 or RM150 for other classes.

A rebate only brings your tax down to zero. It is never paid out.

Rental expenses

Rent you receive is income (box B3), but you report it after the expenses LHDN allows, such as assessment and quit rent, loan interest and repairs. See what counts as proof.

Let KlaimJe keep score.

Snap a receipt: KlaimJe checks each item against the right relief, tracks your limits, and shows your refund and every MyTax box. English, Bahasa Malaysia, 中文.

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Sources

More guides

PCB and your tax refund Form B or Form BE?What counts as proof for your tax claims