Tax Relief for Resident Individual
Year of Assessment 2020
No.
Individual Relief Types
Amount (RM)
1
Individual and dependent relatives
9,000
2
Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)
Parent Restricted to 1,500 for only one mother Restricted to 1,500 for only one father
5,000 (Restricted) OR
3
Basic supporting equipment for disabled self, spouse, child or parent
6,000 (Restricted)
4
Disabled individual
6,000
5
Education fees (Self) Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology Degree at masters or doctorate level - Any course of study
7,000 (Restricted)
7
Medical expenses for fertility treatment for self or spouse
8
Complete medical examination for self, spouse, child (Restricted to 500)
9
Lifestyle – Expenses for the use / benefit of self, spouse or child in respect of:
2,500 (Restricted)
Lifestyle – urchase of personal computer, smartphone or tablet for self, spouse or child and not for business use
(Additional deduction for purchase made within the period of 1st June 2020 to 31st December 2020)
11
Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every 2 years of assessment)
1,000 (Restricted)
12
Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below
3,000 (Restricted)
14
Husband / wife / payment of alimony to former wife
4,000 (Restricted)
15
Disabled husband / wife
3,500
16
Each unmarried child and under the age of 18 years old
2,000
17
Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses).
18
Each unmarried child of 18 years and above that:
8,000
19
Disabled child
20
Life insurance and EPF INCLUDING not through salary deduction
22
Education and medical insurance (INCLUDING not through salary deduction)
Domestic travel expeses
(Accomodation expenses at premises registered with the Ministry of Tourism, Arts and Culture Malaysia and entrance fees to tourists attractions incurred on or after 1st March 2020)
Year of Assessment 2019
6
Medical expenses for serious diseases for self, spouse or child
10
1000 (Restricted)
13
Year of Assessment 2018
Self and Dependent
Medical expenses for parents
Parent Limited 1,500 for only one mother Limited 1,500 for only one father
5,000 (Limited) OR
6,000 (Limited)
Disabled Individual
Education Fees (Self) (i) Other than a degree at Masters or Doctorate level-for acquiring law, accounting, Islamic financing, technical, vocational, industrial, scientific or technological skills or qualifications; (ii) Degree at Masters or Doctorate level-for acquiring any skills or qualification
7,000 (Limited)
Complete medical examination for self, spouse, child - 500 (Limited)
Lifestyle: (i) Purchase of books journals, magazines, printed newspaper and other similar publications (except banned reading materials) for self, spouse or child; (ii) Purchase of a personal computer, smartphone or tablet for self, spouse or child; (iii) Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997 (excluding motorized two-wheel bicycles) and gym memberships for self, spouse or child; and (iv) Payment of monthly bill for internet subscription
2,500 (Limited)
Purchase of breastfeeding equipment
1,000 (Limited)
Child care fees to a Child Care Centre or a Kindergarten
1000 (Limited)
Husband/Wife/Alimony Payments
4,000 (Limited)
Disable Wife/Husband
Ordinary Child relief
Each unmarried child of 18 years and above that: (i) receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/preparatorycourses). (ii) receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate). (iii) the instruction and educational establishment shall be approved by the relevant government authority.
Life insurance dan EPF INCLUDING not through salary deduction
Insurance premium for education or medical benefit INCLUDING not through salary deduction
3,000 (Limited)
Year of Assessment 2017
Complete medical examination for self, spouse, child
500 (Limited)
Year of Assessment 2016
Basic supporting equipment
Education Fees (Individual)
Medical expenses for serious diseases
Complete medical examination
Purchase of books, journals, magazines and publications
Purchase of personal computer (once in every 3 years)
Purchase of sport equipment for sport activities
300 (Limited)
Interest expended to finance purchase of residential property. Relief of up to RM10,000 a year for three consecutive years from the first year the interest is paid. Subject to the following conditions:
(i) the taxpayer is a Malaysian citizen and a resident; (ii) limited to one residential unit; (iii) the sale and purchase agreement is signed between 10th March 2009 and 31st December 2010; and (iv) the residential property is not rented out. Where: (a) 2 or more individuals are eligible to claim relief for the same property ; and (b) total interest expended by those individuals exceeds the allowable amount for that year. Each individual is allowed an amount of relief for each year based on the following formula: A x B C where; A = total interest allowable in the relevant year; B = total interest expended by the relevant individual in the relevant year; C = total interest expended by all the individuals.
10,000 (Limited)
Life insurance dan EPF
21
Insurance premium for education or medical benefit
Year of Assessment 2010, 2011, 2012, 2013, 2014 & 2015
Self and Dependent Special relief of RM2,000 will be given to tax payers earning on income of up to RM8,000 per month (aggregate income of up to RM96,000 annually). This relief is applicable for Year Assessment 2013 and 2015 only.
5,000 (Limited)
i) 5,000 (Limited) - year of assessment 2014 and before
ii) 6,000 (Limited) - with effect from year of assessment 2015
Net saving in SSPN's scheme
Subscription fees for broadband registered in the name of the individual (with effect from year of assessment 2010 - 2012)
1,000
4,000
6000
(with effect from year of assessment 2013)
Additional exemption of RM4,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities
With effect from year of assessment 2013 additional exemption is RM6,000
i) 5,000 - year of assessment 2014 and before
ii) 6,000 - with effect from year of assessment 2015
Premium on new annuity scheme or additional premium paid on existing annuity scheme commencing payment from 01/01/2010 (amount exceeding RM1,000 can be claimed together with life insurance premium) - deleted from year assessment 2012 until year assessment 2021
24
Year of Assessment 2009
Purchase of personal computer
(i) the taxpayer is a Malaysian citizen and a resident; (ii) limited to one residential unit; (iii) the sale and purchase agreement is signed between 10th March 2009 and 31st December 2010; and (iv) the residential property is not rented out. Where: (a) 2 or more individuals are eligible to claim relief for the same property ; and (b) total interest expended by those individuals exceeds the allowable amount for that year. Each individual is allowed an amount of relief for each year based on the following formula:
A x B C where; A = total interest allowable in the relevant year; B = total interest expended by the relevant individual in the relevant year; C = total interest expended by all the individuals.
Disabled child Additional exemption of RM4,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities
5,000
