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2025 年个人所得税减免计算器｜提前规划享有更多税务优惠!

Name: YourFinanceDoc 你的财务规划师
Address: MY
Price range: RM

A free, neutral tool — for general guidance only, no sign-up. 免费、中立的理财工具 —— 仅供一般参考，无需注册。

很多人每年都等到 e-Filing 报税时，才开始急着回忆过去一年到底花了哪些可以扣税的费用，结果不是漏掉发票、就是错过机会。😩Many people wait until e-Filing season to scramble and recall which deductible expenses they had over the year — and end up missing receipts or opportunities. 😩
哪为什么不在 2025 年就开始规划呢？So why not start planning in 2025?

使用这个减免计算器，您可以：With this relief calculator, you can:

记录预计的可扣税开销Record your expected deductible expenses
对照政府设定的限额Check them against the government limits
提前规划每个月如何分配预算Plan ahead how to budget each month
到了明年报税时，只需照着填写，轻松又安心When tax season comes next year, just fill it in — easy and stress-free

这不只是一个工具，更是帮助你节税、掌握财务主动权的开始！This is more than a tool — it’s the start of saving tax and taking charge of your finances!

📊 2025 年度个人所得税减免计算器📊 Income Tax Relief Calculator (YA 2025)

年总收入：Total annual income:

税务减免Tax reliefs

个人及受抚养亲属：Individual & dependent relatives:

父母的开支Parents’ expenses (*2025年起包含祖父母)(*includes grandparents from 2025)

(i) 父母的医疗费用、特殊需求和护理费用 (由医生证明的医疗状况)(i) Parents’ medical, special needs & carer expenses (medical condition certified by a doctor)

(ii) 完整的身体检查(ii) Full medical examination (*2025年起包含接种疫苗)(*includes vaccination from 2025) (上限 RM 1,000)(max RM1,000)

父母开支总额 (上限 RM8,000)：Total parents’ expenses (max RM8,000):

为残疾人本人、配偶、子女或父母购买基本辅助设备 (上限 RM6,000)Basic supporting equipment for disabled self, spouse, child or parent (max RM6,000)

残疾人士 (个人)Disabled individual (self)(*2025 6k→7k):

是Yes

总额 (上限 RM13,000)：Total (max RM13,000):

个人教育费用Self-education fees

(i) 除硕士或博士学位外——法律、会计、伊斯兰金融、技术、职业、工业、科学或技术方面的学习课程(i) Other than a Master’s or Doctorate — courses in law, accounting, Islamic finance, technical, vocational, industrial, scientific or technological fields

(ii) 硕士或博士学位——任何学习课程(ii) Master’s or Doctorate — any course of study

(iii) 为提升技能或自我提升而参加的学习课程 (上限 RM2,000)(iii) Upskilling or self-enhancement courses (max RM2,000)

个人教育费用总额 (上限 RM7,000)：Total self-education fees (max RM7,000):

医疗费用Medical expenses

(i) 自己、配偶或子女患有严重疾病(i) Serious illness for self, spouse or child

(ii) 为自己或配偶进行生育治疗(ii) Fertility treatment for self or spouse

(iii) 为自己、配偶和孩子接种疫苗 (上限 RM1,000)(iii) Vaccination for self, spouse and children (max RM1,000)

(iv) 牙科检查及治疗 (上限 RM1,000)(iv) Dental examination & treatment (max RM1,000)

费用 (上限 RM1,000)如下：Expenses (max RM1,000) as follows:

(i) 自己、配偶或子女进行全面体检(i) Full medical check-up for self, spouse or child （*2025年起，将扩展至：)(*from 2025, expanded to include:) ℹ️

(ii) COVID-19 检测，包括为自己、配偶或孩子购买自我检测试剂盒(ii) COVID-19 testing, including self-test kits for self, spouse or child

(iii) 为自己、配偶或子女进行心理健康检查或咨询(iii) Mental health check-up or counselling for self, spouse or child

费用总额 (上限 RM1,000)：Total expenses (max RM1,000):

18岁及以下儿童的费用：Expenses for children aged 18 and below:(*2025 4k->6k)

(i) 智力障碍诊断评估(i) Diagnostic assessment for learning disability

(ii) 早期介入计划/智力障碍康复治疗(ii) Early intervention / rehabilitation for learning disability

费用总额 (上限 RM6,000)：Total expenses (max RM6,000):

医疗费用总额 (上限 RM10,000)：Total medical expenses (max RM10,000):

生活方式——为自己、配偶或子女使用/受益而产生的费用 (上限 RM 2,500)Lifestyle — expenses for the use/benefit of self, spouse or child (max RM2,500) ℹ️

生活方式额外减免——为自己、配偶或子女Additional lifestyle relief — for self, spouse or child (*2025年起包含父母)(*includes parents from 2025) 使用/受益而产生的费用 (上限 RM 1,000)expenses for their use/benefit (max RM1,000) ℹ️

为2岁及以下儿童购买供自己使用的母乳喂养设备 (每两个评估年度可扣除一次) (上限 RM 1,000)Breastfeeding equipment for own use for a child aged 2 and below (deductible once every two assessment years) (max RM1,000)

6岁及以下儿童到注册托儿中心/幼儿园的托儿费Childcare fees at a registered childcare centre / kindergarten for a child aged 6 and below(*延长至 2027) (上限 RM 3,000)(*extended to 2027) (max RM3,000)

SSPN 的净存款 (净存款是 2025 年存款总额减去 2025 年提款总额)SSPN net deposit (net deposit = total 2025 deposits minus total 2025 withdrawals)(*延长至 2027，由任一父母申报)(*extended to 2027, claimable by either parent) (上限 RM 8,000)(max RM8,000)

费用总额 (上限 RM15,500)：Total expenses (max RM15,500):

丈夫/妻子/向前妻支付赡养费 (上限 RM4,000)Alimony to husband / wife / former wife (max RM4,000)

残疾丈夫/妻子Disabled husband / wife(*2025 5k→6k):

是Yes

费用总额 (上限 RM10,000)：Total expenses (max RM10,000):

每个未婚且未满 18 岁的子女Each unmarried child under 18

减免总额 (每个 RM2,000)：Total relief (RM2,000 each):

每个未婚但年满 18 岁的子女仍在接受全日制教育 (“A-Level”, certificate, matriculation or preparatory courses)Each unmarried child aged 18+ in full-time education (A-Level, certificate, matriculation or preparatory courses)

减免总额 (每个 RM2,000)：Total relief (RM2,000 each):

每个未婚但年满 18 岁的子女就读文凭或更高级别的高等教育Each unmarried child aged 18+ studying a diploma or higher

减免总额 (每个 RM8,000)：Total relief (RM8,000 each):

未婚残疾儿童Unmarried disabled child (*2025 6k->8k)

减免总额 (每个 RM8,000)：Total relief (RM8,000 each):

未婚残疾儿童就读文凭或更高级别的高等教育，额外减免Additional relief for an unmarried disabled child studying a diploma or higher

减免总额 (每个 RM8,000)：Total relief (RM8,000 each):

人寿保险和公积金Life insurance & EPF

人寿保险费或公积金额外自愿缴款 (上限 RM3,000)Life insurance premium or additional voluntary EPF contribution (max RM3,000)

公积金强制或自愿缴款 (上限 RM4,000)EPF mandatory or voluntary contribution (max RM4,000)

减免总额 (上限 RM7,000)：Total relief (max RM7,000):

延期年金和私人退休计划 (PRS)Deferred annuity & Private Retirement Scheme (PRS)(*延长至 2030)(*extended to 2030) (上限 RM3,000)(max RM3,000)

教育和医疗保险Education & medical insurance (*2025 3k->4k) (上限 RM4,000)(max RM4,000)

社会保障 (SOCSO & EIS) (上限 RM350)Social security (SOCSO & EIS) (max RM350)

电动汽车充电设施费用 (非商业用途) &EV charging facility expenses (non-business use) & 食物垃圾堆肥机 (*2025新增)food-waste composting machine (*new in 2025) (上限 RM2,500)(max RM2,500)

减免总额 (上限 RM9,850)：Total relief (max RM9,850):

首套房屋贷款利息Interest on first home loan(*2025新增)(*new in 2025)ℹ️

房价不超过 RM500,000Property price not exceeding RM500,000

房价介于 RM500,001 至 RM750,000Property price between RM500,001 and RM750,000

首套房屋贷款利息可减免：Deductible first-home-loan interest:

税务减免总额：Total tax reliefs:

税务总结Tax summary

年总收入：Total annual income:

减免总额：Total reliefs:

应课税收入：Chargeable income:

Tax on the first :

Tax on the balance :

所得税总额:Total income tax:

Tax Rebate:

需支付的所得税:Income tax payable:

Monthly Tax Deductions (MTD):

Self installments / CP500:

需支付 / 索回的所得税余额:Balance of income tax payable / refundable:ℹ️

💡 趁现在就把今年的可扣税项目清楚规划好，💡 Get this year's deductible items clearly planned now,
到了 2026 年报税时，你会感谢现在认真规划的自己。and when you file in 2026, you'll thank the you who planned carefully today.

如果你对减免项目还不熟悉，也欢迎点这里 👉Not familiar with the relief items? Tap here 👉
预约我们的 1 对 1 线上咨询服务Book our 1-on-1 online consultation">预约我们的 1 对 1 线上咨询服务Book our 1-on-1 online consultation，让专业顾问陪你一起规划！ — and let a professional plan it with you!

这个文章也有转载到小红书，有兴趣可以This article is also on Xiaohongshu — 点击这里click here到小红书去看！ to read it there.

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