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Tax Relief for Resident Individual

Year 2017

No.

Individual Relief Types

Amount (RM)

1

Self and Dependent

9,000

2

Medical expenses for parents

OR

Parent
Limited 1,500 for only one mother
Limited 1,500 for only one father

5,000 (Limited)

OR

3000 (Limited)

3

Basic supporting equipment for disabled self, spouse, child or parent

6,000 (Limited)

4

Disabled Individual

6,000

5

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)

6

Medical expenses for serious diseases for self, spouse or child

6,000 (Limited)

7

Complete medical examination for self, spouse, child

500 (Limited)

8

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)

9

Purchase of breastfeeding equipment

1,000 (Limited)

10

Net saving in SSPN's scheme (total deposit in year 2017 MINUS total withdrawal in year 2017)
6,000 (Limited)

11

Child care fees to a Child Care Centre or a Kindergarten

1000 (Limited)

12

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)

13

Husband/Wife/Alimony Payments

4,000 (Limited)

14

Disable Wife/Husband

3,500

15

Ordinary Child relief

2,000

16

Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses).

2,000

17

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.


8,000

18

Disabled child

6,000

Additional exemption of RM8,000 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

19

Life insurance dan EPF INCLUDING not through salary deduction

6,000 (Limited)

20
Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021
3,000 (Limited)

21

Insurance premium for education or medical benefit INCLUDING not through salary deduction

3,000 (Limited)

22
Contribution to the Social Security Organization (SOCSO)
250 (Limited)

Year 2016

No.

Individual Relief Types

Amount (RM)

1

Self and Dependent

9,000

2

Medical expenses for parents

OR

Parent
Limited 1,500 for only one mother
Limited 1,500 for only one father

5,000 (Limited)

OR

3000 (Limited)

3

Basic supporting equipment

6,000 (Limited)

4

Disabled Individual

6,000

5

Education Fees (Individual)

7,000 (Limited)

6

Medical expenses for serious diseases

6,000 (Limited)

7

Complete medical examination

500 (Limited)

8

Purchase of books, journals, magazines and publications

1,000 (Limited)

9

Purchase of personal computer (once in every 3 years)

3,000 (Limited)

10

Net saving in SSPN's scheme (with effect from year assessment 2012 until year assessment 2017)
6,000 (Limited)

11

Purchase of sport equipment for sport activities

300 (Limited)

12

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)

13

Husband/Wife/Alimony Payments

4,000 (Limited)

14

Disable Wife/Husband

3,500

15

Ordinary Child relief

2,000

16

Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses).

2,000

17

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.


8,000

18

Disabled child

6,000

Additional exemption of RM8,000 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

19

Life insurance dan EPF

6,000 (Limited)

20
Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021
3,000 (Limited)

21

Insurance premium for education or medical benefit

3,000 (Limited)

22
Contribution to the Social Security Organization (SOCSO)
250 (Limited)

Year 2010, 2011, 2012, 2013, 2014 & 2015

No.

Individual Relief Types

Amount (RM)

1

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 2015 only.

9,000

2

Medical expenses for parents

5,000 (Limited)

3

Basic supporting equipment

i) 5,000 (Limited) - year of assessment 2014 and before

ii) 6,000 (Limited) - with effect from year of assessment 2015

4

Disabled Individual

6,000

5

Education Fees (Individual)

5,000 (Limited)

6

Medical expenses for serious diseases

i) 5,000 (Limited) - year of assessment 2014 and before

ii) 6,000 (Limited) - with effect from year of assessment 2015

7

Complete medical examination

500 (Limited)

8

Purchase of books, journals, magazines and publications

1,000 (Limited)

9

Purchase of personal computer (once in every 3 years)

3,000 (Limited)

10

Net saving in SSPN's scheme

3,000 (Limited)

11
Net saving in SSPN's scheme (with effect from year assessment 2012 until year assessment 2017)
6,000 (Limited)

12

Purchase of sport equipment for sport activities

300 (Limited)

13

Subscription fees for broadband registered in the name of the individual (with effect from year of assessment 2010 - 2012)

500 (Limited)

14

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)

15

Husband/Wife/Alimony Payments

3,000 (Limited)

16

Disable Wife/Husband

3,500

17

Ordinary Child relief

1,000

18

Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses).

1,000

19

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.

4,000

6000

(with effect from year of assessment 2013)

20

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

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

21

Life insurance dan EPF

6,000 (Limited)

22

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

1,000 (Limited)

23
Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021
3,000 (Limited)

24

Insurance premium for education or medical benefit

3,000 (Limited)


Year 2009

No.

Individual Relief Types

Amount (RM)

1

Self and Dependent

8,000

2

Medical expenses for parents

5,000 (Limited)

3

Basic supporting equipment

5,000 (Limited)

4

Disabled Individual

6,000

5

Education Fees (Individual)

5,000 (Limited)

6

Medical expenses for serious diseases

5,000 (Limited)

7

Complete medical examination

500 (Limited)

8

Purchase of books, journals, magazines and publications

1,000 (Limited)

9

Purchase of personal computer

3,000 (Limited)

10

Net saving in SSPN's scheme

3,000 (Limited)

11

Purchase of sport equipment for sport activities

300 (Limited)

12

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)

13

Husband/Wife/Alimony Payments

3,000 (Limited)

14

Disable Wife/Husband

3,500

15

Ordinary Child relief

1,000

16

Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses).

1,000

17

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.

4,000

18

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

19

Life insurance dan EPF

6,000 (Limited)

20

Insurance premium for education or medical benefit

3,000 (Limited)

Hit(s) : 1,037,831
Updated : : 2017-10-19 17:53:06

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