YA 2025
Spouse / alimony
A single RM 4,000 relief covers either a non-working spouse (with no source of income, or on joint assessment) or alimony paid to a former spouse under a formal agreement. It is one combined limit — not RM 4,000 for each.
- Relief limit
- RM 4,000
- Claimable for
- Non-working spouse, Former spouse (alimony)
What qualifies
- Spouse relief where the spouse has no source of income
- Court-ordered or formally agreed alimony to a former spouse
What does not qualify
- Lump-sum divorce settlements
- Payments without a formal agreement