Use this checklist when preparing your Malaysian income tax return for YA 2025 (filed in 2026). Tick each relief you qualify for and note the amount you can claim. Bring this checklist together with your supporting documents when filing via MyTax or visiting an LHDN branch.
How to Use This Checklist
- Gather your receipts before you start — see the Documents section at the bottom for the full list.
- Work through each section and tick the box (✓) next to every relief you are eligible for.
- Note your actual claim amount in the “Your Claim” column. Do not exceed the maximum allowed.
- Transfer the totals into your e-Filing form on the LHDN MyTax portal.
- File by the deadline — April 30, 2026 (Form BE) or June 30, 2026 (Form B).
Tip: You can only claim reliefs you have receipts or statements to support. Keep all documents for 7 years in case of an LHDN audit.
Personal Reliefs (Automatic)
| Relief | Max Amount | Qualifying Condition | Your Claim | ✓ |
|---|---|---|---|---|
| Personal Relief | RM 9,000 | All resident individuals — no receipt needed | RM 9,000 | ☐ |
| Disabled Individual (self) | RM 6,000 | Registered OKU status with JKM | RM ______ | ☐ |
Spouse & Dependant Reliefs
| Relief | Max Amount | Qualifying Condition | Your Claim | ✓ |
|---|---|---|---|---|
| Spouse / Alimony | RM 4,000 | Spouse has no income or income below threshold | RM ______ | ☐ |
| Disabled Spouse | RM 5,000 | OKU-registered spouse (additional, on top of spouse relief) | RM ______ | ☐ |
| Child (each, under 18) | RM 2,000 | Per qualifying child below age 18 | RM ______ | ☐ |
| Child (18+, in full-time study) | RM 8,000 | Full-time study at approved institution | RM ______ | ☐ |
| Disabled Child | RM 8,000 | OKU-registered child (replaces standard child relief) | RM ______ | ☐ |
Insurance & Savings
| Relief | Max Amount | Notes | Your Claim | ✓ |
|---|---|---|---|---|
| EPF Contributions | RM 4,000 | Shared limit with life insurance premiums | RM ______ | ☐ |
| Life Insurance Premiums | RM 3,000 | Private sector employees; shared with EPF up to RM 4,000 combined | RM ______ | ☐ |
| Medical & Education Insurance | RM 3,000 | Separate limit — not shared with life insurance | RM ______ | ☐ |
| SOCSO / EIS Contributions | RM 350 | Employee portion only; typically shown on EA Form | RM ______ | ☐ |
| SSPN Deposits (Skim Simpanan Pendidikan Nasional) | RM 8,000 | Net deposit for the year after any withdrawals | RM ______ | ☐ |
Medical Expenses
All items below share one combined limit of RM 10,000 (for self, spouse, or child), except Parents’ Medical Treatment which has its own separate RM 8,000 limit.
| Relief | Max Amount | Notes | Your Claim | ✓ |
|---|---|---|---|---|
| Serious Disease Treatment | RM 10,000 | Cancer, kidney failure, heart disease, etc. — self, spouse, or child | RM ______ | ☐ |
| Fertility Treatment | RM 10,000 | Included within the RM 10,000 serious disease limit | RM ______ | ☐ |
| Complete Medical Examination | RM 1,000 | Sub-limit within the RM 10,000 combined medical cap | RM ______ | ☐ |
| Mental Health Care | RM 1,000 | Psychiatry, psychology, counselling — within the RM 10,000 cap | RM ______ | ☐ |
| Parents’ Medical Treatment | RM 8,000 | Separate from your own medical limit; requires receipts | RM ______ | ☐ |
Education & Self-Development
| Relief | Max Amount | Notes | Your Claim | ✓ |
|---|---|---|---|---|
| Education Fees (Postgraduate) | RM 7,000 | Masters or PhD at an institution approved by the Malaysian Qualifications Agency (MQA) | RM ______ | ☐ |
| Education Fees (Skills / Vocational) | RM 2,000 | Skills, vocational, or technical courses up to degree level at approved institutions | RM ______ | ☐ |
Lifestyle Reliefs
| Relief | Max Amount | Notes | Your Claim | ✓ |
|---|---|---|---|---|
| Lifestyle (general) | RM 2,500 | Books, magazines, internet subscription, personal computer, sports equipment, gym membership | RM ______ | ☐ |
| Sports Equipment & Facilities | RM 500 | Sub-limit within the RM 2,500 lifestyle relief | RM ______ | ☐ |
| EV Charging Equipment | RM 2,500 | Electric vehicle home charging equipment — separate from lifestyle relief | RM ______ | ☐ |
| Domestic Travel | RM 1,000 | Hotel stays in Malaysia and entrance fees to tourist attractions | RM ______ | ☐ |
| Childcare Fees | RM 3,000 | Fees paid to a registered childcare centre or kindergarten | RM ______ | ☐ |
Total Relief Estimate
Use this box to estimate your chargeable income before you file.
My Relief Summary
─────────────────────────────────────────────────────
Personal Relief: RM 9,000
Spouse / Dependant Reliefs: RM ______
Insurance & Savings Reliefs: RM ______
Medical Expense Reliefs: RM ______
Education Reliefs: RM ______
Lifestyle Reliefs: RM ______
─────────────────────────────────────────────────────
Total Reliefs Claimed: RM ______
Annual Gross Income: RM ______
Less: EPF Contribution (11%): (RM ______)
Less: Total Reliefs Claimed: (RM ______)
─────────────────────────────────────────────────────
Estimated Chargeable Income: RM ______
= Gross Income − EPF − All Reliefs
─────────────────────────────────────────────────────Use the Income Tax Calculator to apply progressive tax rates to your chargeable income and estimate the tax payable.
Documents to Keep
Gather these before you start filing. Keep originals for 7 years.
- EA Form — from your employer; must be received by end of February 2026
- EPF Statement — downloadable from i-Akaun at kwsp.gov.my
- Life insurance premium receipts / annual statements — from your insurer
- Medical & education insurance statements — from your insurer
- SOCSO / EIS contribution statements — usually shown on payslips or EA Form
- Medical receipts — from doctors, hospitals, specialist clinics, pharmacies
- Education fee receipts — tuition invoices, official receipts from the institution
- Lifestyle receipts — bookstore receipts, gym membership invoices, internet bills
- SSPN deposit statement — from PTPTN; shows net deposit for the year
- Childcare fee receipts — official receipts from the registered centre
- Domestic travel receipts — hotel invoices, attraction entrance tickets
- OKU registration certificate — if claiming disabled individual/spouse/child relief
Note: LHDN may request supporting documents at any time within 7 years of filing. Digital copies (scanned PDF) are acceptable — back them up to cloud storage.
Filing Deadline Reminder
| Form | Who Files | e-Filing Deadline |
|---|---|---|
| Form BE | Employees with no business income | 30 April 2026 |
| Form B | Individuals with business income | 30 June 2026 |
| Form M | Non-resident individuals | 30 April 2026 |
File early to avoid the last-minute rush. Late filing attracts a penalty of up to 200% of the tax undercharged under Section 112 of the Income Tax Act 1967.
Rates and limits are based on the Malaysian Budget 2025 and LHDN guidelines effective for Year of Assessment 2025. Always verify with the LHDN official website or a licensed tax advisor before filing.