As the deadline to file your income tax approaches on 30 April 2025, it’s essential to be aware of the various reliefs available to reduce your taxable income. Here’s a comprehensive guide to the income tax reliefs you can claim for the 2024 assessment year:

1. Individual and Dependent Relatives Relief – RM9,000

This relief is automatically granted to unmarried individuals. Additionally, if you are registered as a person with disabilities with the Social Welfare Department (JKM), you are entitled to an extra RM6,000 relief.

2. Spouse Relief – Up to RM4,000

Applicable if your spouse has no source of income and opts for a joint assessment under your name. An additional relief of RM5,000 is available if your spouse is disabled. This relief also extends to divorced individuals paying alimony to their former spouse.

3. Self Education Fees – Up to RM7,000

If you’re pursuing higher education, you can claim relief for the following:

• Postgraduate (Masters or Doctorate): Any course of study.
• Undergraduate: Courses in law, accounting, Islamic financing, technical, vocational, industrial, scientific, or technology fields.

Additionally, a relief of RM2,000 is available for undertaking an upskilling course recognised by the Department of Skills Development.

4. Lifestyle Purchases for Self, Spouse, or Child – Up to RM2,500

This relief covers expenses such as:

• Purchase or subscription of books, journals, magazines, newspapers, or similar publications.
• Purchase of personal computers, smartphones, or tablets (not for business use).
• Payment of monthly internet subscription bills (under your own name).
• Fees for skill improvement or personal development courses.

5. Sports-Related Lifestyle Relief – RM1,000

In addition to the general lifestyle tax relief, you can claim for sports-related expenses, including:

• Purchase of sports equipment for activities defined under the Sport Development Act 1997.
• Payment of rental or entrance fees to sports facilities.
• Payment of registration fees for sports competitions approved and licensed by the Commissioner of Sports under the Sport Development Act 1997.
• Gymnasium membership fees or sports training.

6. Electric Vehicle (EV) Charging Equipment – Up to RM2,500

This relief applies to expenses related to the purchase, installation, or rental of EV charging equipment. It also includes subscriptions for the use of EV charging facilities.

By keeping detailed records and receipts of these expenses, you can effectively reduce your chargeable income and, consequently, the amount of tax payable. Ensure you file your income tax by the 30 April 2025 deadline to take full advantage of these reliefs.

To file your income tax returns, sign in to LHDN’s MyTax.

Note: The information provided is based on the latest available data as of 10 March 2025. For any updates or further details, please refer to the official guidelines from the Inland Revenue Board of Malaysia (LHDN).

In addition, you can view this helpful infographic from LHDN: