Malaysia Tax Reliefs Checklist: Every Deduction You Can Claim on Form BE

For Year of Assessment (YA) 2024, a Malaysian resident individual can reduce taxable income by up to roughly RM75,000 or more across all available personal tax reliefs before a single ringgit of tax is calculated. Knowing every relief, its exact cap, and the receipt rule that protects your claim is the difference between an accurate return and money left on the table.

This checklist covers every relief available on Form BE (employment income, no business income) for YA2024, sourced from the official LHDN Explanatory Notes BE 2024 at hasil.gov.my. Where a relief also applies on Form B, it is noted.

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How tax reliefs work

A tax relief reduces your chargeable income, not your tax bill directly. If you are in the 13% bracket and you claim RM1,000 of relief, you save RM130 in tax. Reliefs are entered in Part F of Form BE during e-filing. They are separate from tax rebates (which reduce the tax payable directly) and from individual contributions that reduce your gross income.

Keep all supporting receipts and documents for seven years from the date of filing. LHDN can audit any return within that window.

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Complete YA2024 tax reliefs table

#	Relief Category	YA2024 Cap	Notes
1	Self	RM9,000	Automatic, no receipt needed
2	Disabled individual (self)	RM6,000 additional	OKU card required
3	Spouse / payment of alimony	RM4,000	Spouse with no income OR valid alimony order
4	Disabled spouse	RM5,000 additional	OKU card required
5	Child (under 18)	RM2,000 each	Birth certificate
6	Child (18+, full-time study in Malaysia)	RM2,000 each	Enrolment letter
7	Child (18+, full-time study overseas / matriculation / A-Level)	RM2,000 each	Enrolment letter
8	Child (18+, diploma or above in Malaysia)	RM8,000 each	Enrolment letter
9	Disabled child	RM6,000 each	OKU card
10	Disabled child in higher education	RM14,000 each	OKU card + enrolment letter
11	Medical treatment (parents)	RM8,000	Receipts from registered medical practitioners; includes dental + full medical check-up
12	Basic supporting equipment (self, spouse, child, parent who is disabled)	RM6,000	Receipt from registered supplier
13	Medical treatment (self, spouse, child)	RM10,000 combined	Serious illness, fertility treatment, vaccination (RM1,000 sublimit), dental (RM1,000 sublimit), full medical check-up (RM500 sublimit)
14	Mental health treatment (self, spouse, child)	Included in RM10,000 above	Receipt from registered practitioner
15	Lifestyle (books, sports gear, electronics, internet, gym)	RM2,500	Receipts; see sublimits below
16	Lifestyle additional (sporting equipment / facility rental / competition fees)	RM500	Receipts
17	Electric vehicle charging facility	RM2,500	Receipts
18	EPF / approved provident fund contributions	RM4,000	Combined with life insurance: see item 19
19	Life insurance premium / family takaful	RM3,000	Combined limit together with item 18 = RM7,000 total
20	Private Retirement Scheme (PRS) / deferred annuity	RM3,000	Approved PRS providers; SC-approved product
21	Education and medical insurance premium	RM3,000	Policy documents
22	SOCSO / EIS contribution (self)	RM350	Payslip / SOCSO statement
23	SSPN net deposit (children’s education savings)	RM8,000	PTPTN SSPN account statement
24	Course fees for self-improvement (up to degree level)	RM7,000	Receipt + certificate of enrollment; must be at an approved institution; RM2,000 sublimit for upskilling or self-enhancement courses
25	Childcare fees (child aged 0 to 6)	RM3,000	Receipt from registered childcare centre or kindergarten
26	Breastfeeding equipment	RM1,000	Purchase from registered retailer; for nursing mother with child aged 2 and below; claimable once every two YAs
27	Husband / wife / alimony payment	RM4,000	See item 3 above
28	Contribution to approved charity / institution	10% of aggregate income	Must be on LHDN approved list; receipt + organisation registration number

Source: LHDN Explanatory Notes for Form BE, YA2024, hasil.gov.my

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Understanding the combined limits

Several reliefs share an umbrella cap. Getting these right prevents an overclam.

EPF + life insurance: RM7,000 combined

Your mandatory EPF contributions are almost certainly more than RM4,000 by themselves if you earn above roughly RM40,000 per year. The EPF portion is capped at RM4,000, and the remaining RM3,000 headroom is shared with life insurance or family takaful premiums. You cannot claim more than RM7,000 across both.

Medical treatment for self, spouse, child: RM10,000

This RM10,000 pool covers serious illness treatment, fertility treatment, full medical check-ups (RM500 sublimit inside the pool), dental treatment (RM1,000 sublimit inside the pool), vaccination (RM1,000 sublimit inside the pool), and mental health treatment. Track these individually because each sublimit is binding.

Lifestyle: RM2,500 + RM500

The main RM2,500 pool covers books, sports equipment, computer and smartphone purchases, internet subscriptions, and gym memberships. The separate RM500 is only for sporting equipment, facility rental fees, or sports competition registration fees. These are two separate line items on Form BE, so you can claim both if you have eligible receipts.

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Reliefs with strict receipt requirements

Some reliefs are routinely audited because amounts are high and documentation is inconsistent.

Medical expenses for parents (RM8,000): The receipt must name your parent as the patient and come from a registered medical practitioner. Over-the-counter pharmacy receipts alone are not sufficient for this relief unless they support treatment prescribed for a diagnosed condition.

Course fees (RM7,000): The institution must be recognised or registered with the relevant Malaysian authority (Ministry of Higher Education / Malaysian Qualifications Agency). A receipt from an unaccredited online platform does not qualify.

SSPN (RM8,000): Your claim is based on the net deposit for the year, meaning deposits minus withdrawals. If you withdrew funds in YA2024, your claimable amount is reduced accordingly. The PTPTN annual SSPN statement is the required supporting document.

Charity donations (10% of aggregate income): Only donations to bodies on LHDN’s official approved list qualify. Check the list at hasil.gov.my before donating if you intend to claim the deduction. The receipt must show the donor’s name, donation amount, and the organisation’s registration number.

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Reliefs that many taxpayers overlook

Breastfeeding equipment

Nursing mothers can claim up to RM1,000 for breastfeeding pumps, cooler bags, ice packs, and milk storage containers purchased for a child aged two and below. This relief is claimable once every two YAs. The child’s birth certificate and purchase receipts are required.

Mental health treatment

Since YA2023, mental health treatment for yourself, your spouse, or your child is included within the RM10,000 medical treatment pool. Receipts from a registered counsellor, clinical psychologist, or psychiatrist qualify. This remains one of the least-claimed eligible reliefs.

EIS contribution

Beyond SOCSO, your Employment Insurance System (EIS) contribution is also claimable within the RM350 cap alongside SOCSO. Check your payslip: the combined SOCSO and EIS line is often pooled together.

PRS for younger earners

Contributions to a Securities Commission-approved Private Retirement Scheme (PRS) give you a RM3,000 relief on top of your EPF and insurance reliefs. For someone in the 21% tax bracket, this RM3,000 translates to RM630 in tax savings while simultaneously building a retirement nest egg.

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Key takeaways

• The standard personal relief (RM9,000) is automatic: you do not need any receipt.
• EPF contributions and life insurance share a RM7,000 combined cap, not two separate RM7,000 caps.
• Medical expenses for self, spouse, and child share a RM10,000 combined pool with internal sublimits.
• SSPN relief is based on net deposits (deposits minus withdrawals for the year), up to RM8,000.
• Course fees up to RM7,000 are available but the institution must be recognised by a Malaysian authority.
• Keep all receipts for seven years from the date of filing.
• Charity deductions require the recipient to be on LHDN’s approved list.
• Lesser-known reliefs (breastfeeding equipment, mental health treatment, EIS, PRS) are real money: check whether you qualify before filing.

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Frequently asked questions

Can I claim the full RM4,000 EPF relief if my employer already deducts EPF from my salary?

Yes. Mandatory employee EPF contributions deducted from your salary are claimable up to RM4,000. Your EPF annual statement (available on the KWSP i-Akaun portal at kwsp.gov.my) shows the exact amount contributed for the year. If your total EPF contributions exceed RM4,000, you can still only claim RM4,000.

Is there a relief for buying a laptop or mobile phone?

Yes. A laptop or smartphone purchase falls under the Lifestyle relief (RM2,500 cap). The purchase must be for personal use and the receipt must show the item description, price, and date of purchase. This is a combined pool with books, internet subscriptions, sports equipment, and gym fees, so your total claim across all lifestyle items cannot exceed RM2,500.

What documents do I need for the medical expenses (parents) relief?

You need dated receipts from a registered medical practitioner, clinic, hospital, or pharmacy (for prescribed medication). The receipt must clearly identify your parent as the patient. An OKU card is required if you are also claiming the disabled parent supplement. LHDN may request these documents during a review, so keep originals.

My child is studying at a local private university. How much can I claim?

For a child aged 18 or above enrolled in a diploma or higher programme at an approved Malaysian institution, you can claim up to RM8,000. For a disabled child in the same situation, the cap rises to RM14,000. You need an enrolment letter from the institution confirming the course level and the current year of study.

Does contributing to a PRS affect my EPF relief?

No. The PRS relief (RM3,000) is completely separate from the EPF and life insurance combined relief (RM7,000). You can claim the full RM7,000 on EPF and insurance AND the full RM3,000 on PRS in the same year of assessment, giving you RM10,000 in total across these three items.

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For the full official relief list and eligibility criteria, download the LHDN Explanatory Notes for Form BE 2024 at hasil.gov.my. For step-by-step filing instructions, see our guide to e-filing with LHDN.