1. Individual Reliefs • Spouse / Alimony to ex-wife: RM4,000 • Self & dependent relatives: RM9,000 • Additional for disabled taxpayer: RM6,000 • Additional for disabled spouse: RM5,000 • Education fees (self): Up to RM7,000 ✅ For courses at diploma level and above in skills/fields approved by the Minister; OR ✅ approved professional or lifelong learning courses 2. Insurance & Contributions • Private Retirement Scheme (PRS) & annuity: RM3,000 • SSPN (National Education Savings): RM8,000 • Life insurance & EPF: RM7,000 • (i) Life insurance & KWSP contributions (for civil servants without pension): RM7,000 • SOCSO (PERKESO) / Employment insurance system: RM350 • Medical & education insurance (self, spouse, children): RM3,000 3. Lifestyle Relief • Basic lifestyle expenses (e.g. books, electronics, internet subscription): RM2,500 • Additional lifestyle relief (sports gear, entry fees, gym memberships): RM500 • EV vehicle charging facility (install/rent/purchase/subscription): RM2,500 4. Medical & Special Needs • Medical expenses (self, spouse, children): RM10,000 • Medical for parents (including nursing care): RM8,000 • Basic equipment for disabled individuals (self, spouse, children, parents): RM6,000 5. Children Reliefs • Child under 18 years: RM2,000 • Child aged 18+ and studying full-time (local or overseas): RM8,000 • Disabled child (unmarried): ✅ Under 18: RM6,000 ✅ 18+ and studying full-time: RM8,000 • Registered childcare/kindergarten fees: RM3,000 • Breastfeeding equipment (once every 2 years): RM1,000 1. 个人减免 • 配偶 / 赡养前妻费用:RM4,000 • 自己及受扶养亲属:RM9,000 • 本人残障额外减免:RM6,000 • 配偶残障额外减免:RM5,000 • 本人教育费:最多 RM7,000 ✅ 涵盖符合部长批准领域的大专课程;或 ✅ 认可的专业资格课程与终身学习计划 2. 保险与缴款 • 私人退休计划(PRS)与年金:RM3,000 • SSPN 教育储蓄计划:RM8,000 • 人寿保险与雇员公积金(KWSP)缴款:RM7,000 • 包括公务员替代养老金的 KWSP • 社险 / 就业保险(PERKESO):RM350 • 医疗与教育保险(自己、配偶、孩子):RM3,000 3. 生活方式减免 • 基本生活消费(如书籍、电脑、网费):RM2,500 • 额外生活减免(运动器材、健身课程等):RM500 • 电动车充电设备(安装 / 租赁 / 购买 / 订阅):RM2,500 4. 医疗与特殊需求 • 医疗费用(自己、配偶、孩子):RM10,000 • 父母医疗护理开销:RM8,000 • 残障人士基本设备(自己、配偶、父母、孩子):RM6,000 5. 子女减免 • 18岁以下未婚子女:RM2,000 • 18岁及以上全职就读(本地或海外)子女:RM8,000 • 未婚残障子女: ✅ 18岁以下:RM6,000 ✅ 18岁及以上全职就读:RM8,000 • 托儿所 / 幼儿园学费:RM3,000 • 母乳喂养设备(每两年一次):RM1,000
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