Reliefs your payroll applies
These go into PCB once your employer knows your family situation: tell them if you marry, have a child, or your spouse stops working.
| Relief | Up to | Notes |
|---|---|---|
| Yourself and dependent relatives | RM9,000 | Automatic for every resident. |
| Spouse with no income | RM4,000 | Category 2 in PCB. Not allowed if the spouse has more than RM4,000 of income from abroad. |
| Each child under 18 | RM2,000 | Or studying below diploma level. |
| Each child 18+ in higher education | RM8,000 | Diploma or above in Malaysia, degree or above abroad. |
| Each disabled child | RM8,000 | RM16,000 if also 18+ in higher education. |
| EPF | RM4,000 | Compulsory and voluntary contributions together. |
| Disabled individual | RM7,000 | On top of the RM9,000. |
| Disabled spouse | RM6,000 | On top of the spouse relief. |
Reliefs you claim
Claim these on Form TP1 to have PCB reflect them, or when you file. Life insurance and EPF together can’t pass RM7,000.
| Relief | Up to | Notes |
|---|---|---|
| Life insurance or takaful | RM3,000 | For yourself, your spouse or children. |
| Education and medical insurance | RM4,000 | For yourself, your spouse or children. |
| Medical expenses | RM10,000 | Serious diseases, fertility treatment, vaccination (RM1,000), dental (RM1,000), check-ups and mental health (RM1,000), children’s learning disability programmes (RM10,000). |
| Parents’ and grandparents’ medical and care | RM8,000 | Including check-ups and vaccines up to RM1,000. |
| Basic supporting equipment | RM6,000 | For a disabled self, spouse, child or parent. |
| Education fees (self) | RM7,000 | Recognised courses; up to RM2,000 for upskilling courses. |
| Lifestyle | RM2,500 | Books, a computer, phone or tablet, internet, self-enrichment courses. |
| Sports | RM1,000 | Equipment, facility fees, competitions, gym or training. |
| Childcare fees | RM3,000 | Registered childcare or kindergarten; transit centres for children up to 12. |
| SSPN savings | RM8,000 | Net deposits in the year. |
| Private Retirement Scheme and deferred annuity | RM3,000 | Until 2030. |
| SOCSO and EIS | RM350 | Your own contributions. |
| Breastfeeding equipment | RM1,000 | Working mothers with a child up to 2; once every two years. |
| EV charging, composting, food waste grinders, home CCTV | RM2,500 | Grinders and CCTV once every two years. |
| Tourist attractions and cultural programmes | RM1,000 | Admission fees, 2026 only. |
| First home loan interest | RM7,000 | RM5,000 for homes RM500,001–750,000; sale agreements 2025–2027; three years. |
| Alimony to a former wife | RM4,000 | Counted with any wife relief. |
What a claim does to your PCB
A single person on RM6,000 a month pays RM207.50 PCB. Claim RM5,500 a year of reliefs on TP1 (life insurance, lifestyle and medical insurance, say) and it drops to RM203.30, a saving of RM4.20 a month. Try your own in the PCB calculator under More.