1. Allowable Gifts & Contributions (Donations)
| Deductions | Deduction Limit | Eligibility Criteria | |
| 1 | Donations of Money to Government/State/Local Authority | Full deduction | Paid to Malaysian Government/Local Authorities. |
| 2 | Donations of Money to LHDN-approved institutions/charities | Max 10% of aggregate income (total taxable income) | Must be approved by Lembaga Hasil Dalam Negeri (Inland Revenue Board of Malaysia) (LHDN). |
| 3 | Donations of artefacts, manuscripts, paintings | Full deduction (if approved by National Museum/Archives) | The donation must be approved & verified by the National Museum/Archives. |
| 4 | Cash Donations to public libraries | Max RM20,000 | Must be donated to a registered public library. |
| 5 | Cash or in-kind Donations for disabled-friendly facilities | Full deduction (if approved by local authority) | Donations must support public disabled facilities. |
| 6 | Donations of Medical Equipment to Hospitals | Max RM20,000 | Must be donated to a Ministry of Health-approved hospital. |
| 7 | Donation of Paintings to National/State Art Gallery | Full deduction | The donation must be officially accepted by the National/State Art Gallery. |
| 8 | Donations of Cash for Approved Sports Activities | Max 10% of aggregate income (total taxable income) | Must support Ministry of Finance (MOF)-approved national sports activities. |
| 9 | Donations of Cash or In-Kind for National Interest Projects | Max 10% of aggregate income (total taxable income) | Must support LHDN-approved national interest projects. (e.g., disaster relief, education initiatives) |
| 10 | Wakaf (Islamic Endowment) & University Endowment | Max 10% of aggregate income (total taxable income) | Donations must be officially verified. |
2. Self & Family Deductions
| Deductions | Deduction Limit | Eligibility Criteria | |
| 1 | Self & Dependent Relief (e.g., spouse, children) | RM9,000 | Malaysian tax resident. |
| 2 | Disabled Individual Relief | RM6,000 | Only if certified as disabled by Jabatan Kebajikan Masyarakat (Social Welfare Department) (JKM). |
| 3 | Medical and Carer Expenses for Parents | RM8,000 (full medical checkup restricted to RM1,000) | Parents must be Malaysian residents. Covers medical, dental, special needs, full medical checkup. Receipts required. |
| 4 | Basic Supporting Equipment for Disabled Persons | RM6,000 | Covers self, spouse, child, parent. Must be JKM-certified. Receipts required. |
3. Education Deductions
| Deductions | Deduction Limit | Eligibility Criteria | |
| 1 | Education Fees for Degree, Master, and PhD Programs | RM7,000 | Recognized Malaysian institution (e.g., public or accredited private university). Receipts required. |
| 2 | Self-Enhancement Courses (non-academic short courses) | RM2,000 | Short courses (language, hobbies, skills). Receipts required. |
Notes: Total deduction for items 1 & 2 is restricted to RM7,000.
4. Medical Deductions
| Deductions | Deduction Limit | Eligibility Criteria | |
| 1 | Medical Expenses for Serious Illness (e.g., cancer, heart disease), Fertility, Vaccinations, and Dental | RM10,000 | Covers self, spouse, children. Receipts & certification required. |
| 2 | Mental Health and COVID-19 Testing | RM1,000 | Psychiatrist, psychologist, or counselor certification required. Receipts required. |
| 3 | Early Intervention for Autism, ADHD, Global Developmental Delay (GDD), Down Syndrome, etc. | RM4,000 | Child must be below 18 years old. Diagnosis must be from a registered medical practitioner. Covers therapy sessions, special education programs, rehabilitation services. Receipts required. |
Notes: Total deduction for Items 1, 2, & 3 is restricted to RM10,000.
5. Children & Lifestyle Deductions
| Deductions | Deduction Limit | Eligibility Criteria | |
| 1 | Savings in Skim Simpanan Pendidikan Nasional (SSPN) (National Education Savings Scheme) | RM8,000 | The child must be below 29 years old. Deduction is based on net deposit (total deposits minus withdrawals). Only parents or legal guardians can claim. |
| 2 | Pertubuhan Keselamatan Sosial (SOCSO) Contributions | RM350 | Only for employees who contribute to SOCSO under Act 4 (Employees’ Social Security Act 1969) or the Employment Insurance System (EIS) under Act 800 (Employment Insurance System Act 2017). Automatically deducted from salary. |
6. Lifestyle Deductions
| Deductions | Deduction Limit | Eligibility Criteria | |
| 1 | Home Internet Subscription | RM2,500 | Must be in the taxpayer’s name. Receipts required. |
| 2 | Personal Computer, Smartphone, or Tablet | RM2,500 | Must be for personal use (not business). Receipts required. |
| 3 | Books, Magazines, E-books | RM2,500 | Must be for self, spouse, or children. Covers physical & digital books. Receipts required. |
| 4 | Self-Improvement Courses (vocational or professional skills) (include spouse & children) | RM2,500 | Covers skills-related courses (language, coding, finance, etc.). Receipts required. |
| 5 | Fees for EV Charging Facilities | RM2,500 | * For personal electric vehicles only (not for business) <br> * Receipt issued in the name of the individual |
Notes: Total deduction for items 1, 2, 3 & 4 is restricted to RM2,500.
