Individual & Dependent
16 October 2026
Individual & Dependent Tax Relief
Individual and dependent relief is a basic tax relief available to eligible Malaysian tax residents. It helps reduce chargeable income when calculating personal income tax.
Tax Relief Amount & Breakdown
Maximum relief
RM9,000
For an eligible individual under (YA) 2025. This is the basic individual relief amount, subject to LHDN requirements.
What expenses qualify?
This relief is not based on specific purchases or expenses. It is a basic individual relief claimed according to the applicable tax rules.
Note: Eligibility is subject to Malaysian tax residency requirements and the applicable LHDN guidelines for the relevant year of assessment.
Who is eligible?
- Individuals who qualify as Malaysian tax residents for the relevant year of assessment.
- Taxpayers who meet the applicable LHDN filing and eligibility requirements.
Supporting Documents
Keep the relevant supporting documents, including:
- Personal income and employment records, where applicable.
- Relevant tax filing information.
- Supporting documents requested by LHDN, if applicable.
Important note
- The maximum basic individual relief for YA2025 is RM9,000.
- This relief is different from specific reliefs for children, spouses, medical expenses and other qualifying expenses.
- Eligibility depends on the taxpayer's circumstances and applicable tax rules.
Official LHDN Reference: