Published On: 05/12/2025By

As the year-end approaches, many Malaysians begin preparing for their personal income tax filing. One recurring issue during tax season is that taxpayers often forget to claim deductions they are actually entitled to — usually because they misplaced receipts, misunderstood the rules, or simply overlooked certain reliefs.

To help you stay organised and maximise your tax savings, here is a clean and updated reminder of the Top 5 Most Commonly Overlooked Personal Tax Reliefs in Malaysia for 2025, along with the documents you should keep as proof.

1. Voluntary EPF Contribution (Up to RM3,000)

Many taxpayers don’t realise that voluntary EPF top-ups qualify as a personal tax relief.

What qualifies

  • Voluntary contributions made via:

    • KWSP counters

    • i-Akaun

    • Bank agents

    • EPF Self-Contribution (Caruman Pilihan Sendiri)

Deduction limit

  • Up to RM3,000 per year

Required documents

  • i-Akaun payment screenshots

  • Bank receipts

  • KWSP confirmation slips

Keeping these documents ensures smooth claiming during tax filing.

2. Private Retirement Scheme (PRS) Contributions (Up to RM3,000)

PRS is one of the most forgotten reliefs despite being straightforward to claim.

What qualifies

  • Personal PRS contributions made to approved funds

Deduction limit

  • Up to RM3,000 per assessment year

Important notes

  • Contributions must be made within the same assessment year

  • Keep PRS annual statements or contribution receipts as proof

3. SSPN (National Education Savings) Contributions

(Up to RM8,000 per family)**

A high-value deduction that many parents overlook.

What qualifies

  • Deposits into SSPN savings accounts under PTPTN

Deduction limit

  • Up to RM8,000 per family

Important notes

  • Only SSPN deposits qualify

  • Investments in other education funds do not qualify

  • Only contributions made within the current year are eligible

Required documents

  • SSPN deposit receipts

  • Bank-in slips

  • Monthly/annual SSPN account statements

4. Lifestyle Relief (Up to RM2,500)

This category covers a wide range of everyday purchases but is commonly misunderstood.

What qualifies

  • Mobile phones, laptops, tablets

  • Books & educational materials

  • Sports equipment

  • Gym memberships

  • Internet subscriptions

  • Eligible lifestyle-related purchases

Deduction limit

  • Combined limit: RM2,500

Required documents

  • Physical receipts

  • E-receipts

  • Invoices for online purchases

Keeping digital receipts organised throughout the year helps avoid last-minute searching during tax submission.

5. Full Medical Check-Up (Up to RM1,000)

Many taxpayers mistakenly assume only medical insurance is claimable — but annual health screenings also qualify.

What qualifies

  • Comprehensive medical check-ups

  • Health screening packages

  • Diagnostic services

Deduction limit

  • RM1,000 (separate from lifestyle and insurance reliefs)

Required documents

  • Clinic or hospital invoices

  • Screening package receipts

Tips to Maximise Your Tax Relief Claims for 2025

To ensure you don’t miss out on eligible tax deductions:

✔ Keep digital copies of all receipts
✔ Record contributions as they happen
✔ Organise documents by category
✔ Review LHDN’s latest tax relief list annually
✔ File early to avoid last-minute stress

By being proactive, taxpayers can significantly reduce their chargeable income and avoid overlooking important reliefs.

How Pandahrms Helps You Stay Organised for Tax Season

Although personal tax reliefs are claimed individually, staying organised throughout the year makes tax filing much easier.

Pandahrms supports employees and businesses by providing:

✔ Easy access to payslips & statutory contribution records
✔ Digitised HR documents for safe year-round storage
✔ Accurate PCB and statutory calculations
✔ A self-service portal to retrieve relevant information anytime

A well-organised digital HR system reduces errors, improves transparency, and helps employees prepare for tax season with confidence.

Final Thoughts

Understanding and claiming the right tax reliefs can make a significant difference in your annual tax savings. By keeping track of these commonly overlooked deductions and maintaining proper documentation, taxpayers can enjoy a smoother and more efficient tax filing experience.

If you would like to streamline HR documentation and support your team with better access to payroll and statutory records, Pandahrms provides a comprehensive and user-friendly solution to help you stay prepared all year round.