YA2025 · Resident individual · LHDN relief schedule

Malaysia personal tax calculator

Estimate your chargeable income, tax payable, and effective rate for Year of Assessment 2025, with every relief, deduction, and rebate LHDN currently allows for resident individuals.

Income and profile
Gross employment income, bonuses, taxable allowances, business, rental or other chargeable income for the year. Enter the full amount — EPF is claimed later as a relief, not deducted here.
Adds RM7,000 on top of the RM9,000 automatic personal relief.
Children
RM2,000 each.
A-Level, matriculation, certificate — RM2,000 each.
RM8,000 each.
RM8,000 each.
Extra RM8,000 each, on top of the RM8,000 disabled-child relief above.
Medical and disability
Includes complete medical exam, mental health, COVID tests, health-monitoring devices — each sub-capped at RM1,000 within this RM10,000 total.
Education and savings
Law, accounting, technical, masters/PhD in any field; upskilling courses sub-capped at RM2,000.
Once every 2 years of assessment.
Lifestyle
Separate pool from the lifestyle relief above.
Insurance, EPF and retirement
EPF portion sub-capped at RM4,000, life insurance/takaful sub-capped at RM3,000.
Property, EV and rebates
Deducted directly from tax payable, ringgit for ringgit — not capped.

Your estimate

Total incomeRM 0
Total reliefs claimed− RM 0
Chargeable incomeRM 0
Tax before rebatesRM 0
Personal rebate (CI ≤ 35,000)− RM 0
Spouse rebate (CI ≤ 35,000)− RM 0
Zakat / fitrah / levy rebate− RM 0
Final tax payable
RM 0
Effective 0.0% · Marginal 0%

How the brackets stack up