Panduan Pelepasan Cukai Malaysia 2025 | Semua Jenis Relief LHDN

🎯 Pelepasan Peribadi & Tanggungan / Personal & Dependents Relief

1 Individu dan Saudara Tanggungan Had: RM 9,000

Individual and Dependents

Pelepasan Individu / Individual Relief (Automatik / Automatic)

2 Ibu Bapa dan Datuk Nenek Had: RM 8,000

Parents and Grandparents Medical & Care Expenses

Rawatan perubatan, pergigian, keperluan khas dan penjaga / Medical treatment, dental, special needs and caregiver

Pemeriksaan perubatan penuh / Full medical examination Had: RM 1,000

3 Peralatan Sokongan Asas OKU Had: RM 6,000

Basic supporting equipment for disabled individual (self, spouse, child or parents)

4 Individu Kurang Upaya Had: RM 7,000

Disabled Individual (Self)

📚 Pendidikan / Education

5 Yuran Pengajian (Sendiri) Had: RM 7,000

Self Education Fees

Diploma ke atas (bidang undang-undang, perakaunan, kewangan Islam, teknikal, vokasional, saintifik) / Diploma and above (law, accounting, Islamic finance, technical, vocational, scientific)

Sarjana/PhD (sebarang bidang) / Masters/PhD (any field)

Kursus peningkatan kemahiran / Skills enhancement courses Had: RM 2,000

🏥 Kesihatan / Medical

6 Perbelanjaan Perubatan Had: RM 10,000

Medical Expenses (self, spouse or child)

Penyakit serius / Serious disease

Rawatan kesuburan / Fertility treatment

Pemvaksinan / Vaccination Had: RM 1,000

Pemeriksaan dan rawatan pergigian / Dental examination and treatment Had: RM 1,000

7 Pemeriksaan Kesihatan Had: RM 1,000

Health Screening (self, spouse or child)

Pemeriksaan perubatan penuh / Full medical examination

Ujian COVID-19 termasuk kit ujian kendiri / COVID-19 test including self-test kits

Pemeriksaan kesihatan mental atau konsultasi / Mental health screening or consultation

Pembelian peralatan pemeriksaan kesihatan kendiri / Purchase of self-health examination equipment

Fi bayaran ujian pengesanan penyakit / Disease detection test fees

8 Anak Kurang Upaya Pembelajaran Had: RM 6,000

Child with Learning Disabilities (18 years and below)

Penilaian untuk tujuan diagnosis / Assessment for diagnostic purposes

Program intervensi awal atau rawatan pemulihan / Early intervention program or rehabilitation treatment

🎨 Gaya Hidup / Lifestyle

9 Gaya Hidup (Umum) Had: RM 2,500

Lifestyle (self, spouse or child)

Pembelian buku, jurnal, majalah, surat khabar / Purchase of books, journals, magazines, newspapers

Pembelian komputer, telefon pintar, tablet / Purchase of computer, smartphone, tablet

Bayaran langganan internet / Internet subscription

Yuran kursus peningkatan kemahiran / Skills enhancement course fees

10 Gaya Hidup - Sukan Had: RM 1,000

Lifestyle - Sports (self, spouse, child or parents)

Pembelian peralatan sukan / Purchase of sports equipment

Sewa atau fi kemasukan fasiliti sukan / Rental or entry fee to sports facilities

Fi pendaftaran pertandingan sukan / Sports competition registration fee

Fi keahlian gymnasium / latihan sukan / Gymnasium membership / sports training

👶 Penjagaan Anak / Childcare

11 Peralatan Penyusuan Ibu Had: RM 1,000

Breastfeeding equipment (child 2 years and below, once every 2 years)

12 Yuran Tadika Had: RM 3,000

Childcare centre / kindergarten fees (child 6 years and below)

13 SSPN (Tabungan Bersih) Had: RM 8,000

National Education Savings Scheme (Net savings)

Jumlah simpanan tolak pengeluaran / Total savings minus withdrawals

👨‍👩‍👧‍👦 Pasangan & Anak / Spouse & Children

14 Suami / Isteri Had: RM 4,000

Spouse / Alimony to ex-wife

15 Suami / Isteri Kurang Upaya Had: RM 6,000

Disabled Spouse

16 Anak / Children

Child Relief

16a. Bilangan anak bawah 18 tahun / Number of children below 18 years RM 2,000 setiap anak / per child

16b. Bilangan anak 18+ tahun, belum kahwin, belajar A-Level/Sijil/Matrikulasi / Number of children 18+ years, unmarried, studying A-Level/Certificate/Matriculation RM 2,000 setiap anak / per child

16b. Bilangan anak 18+ tahun, belum kahwin, pengajian tinggi / Number of children 18+ years, unmarried, higher education RM 8,000 setiap anak / per child

16c. Bilangan anak kurang upaya / Number of disabled children RM 8,000 setiap anak / per child

Bilangan anak kurang upaya 18+ tahun, pengajian tinggi / Number of disabled children 18+ years, higher education Tambahan RM 8,000 setiap anak / Additional RM 8,000 per child

💰 Insurans & Simpanan / Insurance & Savings

17 KWSP & Insurans Nyawa Had: RM 7,000

EPF & Life Insurance

Caruman KWSP atau skim yang diluluskan / EPF contributions or approved schemes Had: RM 4,000

Premium insurans hayat / takaful keluarga / Life insurance / family takaful premium Had: RM 3,000

18 Skim Persaraan Swasta (PRS) Had: RM 3,000

Private Retirement Scheme and Deferred Annuity

19 Insurans Pendidikan & Perubatan Had: RM 4,000

Education and Medical Insurance

20 PERKESO / SOCSO Had: RM 350

Social Security Contributions

🌱 Lain-lain / Others

21 Kenderaan Elektrik & Mesin Kompos Had: RM 2,500

EV charging facilities and food waste composting machine

22 Faedah Pinjaman Rumah Pertama

Interest on housing loan for first home (S&P agreement from 1 Jan 2025 to 31 Dec 2027)

Harga rumah sehingga RM 500,000 / House price up to RM 500,000 Had: RM 7,000

Harga rumah RM 500,001 - RM 750,000 / House price RM 500,001 - RM 750,000 Had: RM 5,000

📌 Nota Penting / Important Notes

🔹 Semua jumlah akan dihadkan kepada maksimum yang dibenarkan oleh LHDN / All amounts will be capped to the maximum allowed by LHDN
🔹 Pastikan anda mempunyai resit dan dokumen sokongan / Ensure you have receipts and supporting documents
🔹 Pelepasan tertentu mempunyai syarat kelayakan khas / Certain reliefs have special eligibility conditions
🔹 Rujuk laman web LHDN untuk maklumat lanjut / Refer to LHDN website for more information

📋 Pelepasan Cukai Terperinci