1

Individual and dependent relatives

9,000

2

Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)

8,000 (Restricted)

3

Purchase of basic supporting equipment for disabled self, spouse, child or parent

6,000 (Restricted)

4

Disabled individual

6,000

5

Education fees (Self):

1. Other than a degree at masters or doctorate level – Course of study in law, accounting, islamic financing, tehcnical, vocational, industrial, scientific or technology
2. Degree at masters or doctorate level – Any course of study
3. Course of study undertaken for the purpose of upskilling or self-enhancement (Restricted to RM2,000)

7,000 (Restricted)

6

Medical expenses on:

1. Serious diseases for self, spouse or child
2. Fertility treatment for self or spouse
3. Vaccination for self, spouse and child (Restricted to RM1,000)

8,000 (Restricted)

7

Expenses (Restricted to RM1,000) on:

1. Complete medical examination for self, spouse or child
2. COVID-19 detection test including purchase of self-detection test kit for self, spouse or child
3. Mental health examination or consultation for self, spouse or child

8

Lifestyle – Expenses for the use / benefit of self, spouse or child in respect of:

1. Purchase or subscription of books / journals / magazines / newspapers / other similar publications (Not banned reading materials)
2. Purchase of personal computer, smartphone or tablet (Not for business use)
3. Purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership
4. Payment of monthly bill for internet subscription (Under own name)

2,500 (Restricted)

9a

Lifestyle – Additional relief for the use / benefit of self, spouse or child in respect of:

1. Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997
2. Payment of rental or entrance fee to any sports facility
3. Payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997

500 (Restricted)

9b

Lifestyle – Purchase of personal computer, smartphone or tablet for own use / benefit or for spouse or child and not for business use

2,500 (Restricted)

10

Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every TWO (2) years of assessment)

1,000 (Restricted)

Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below

3,000 (Restricted)

12

Net deposit in Skim Simpanan Pendidikan Nasional (Net deposit is the total deposit in 2022 MINUS total withdrawal in 2022)

8,000 (Restricted)

13

Husband / wife / payment of alimony to former wife

4,000 (Restricted)

14

Disabled husband / wife

5,000

15a

Each unmarried child and under the age of 18 years old

2,000

15b

2,000

15b

Each unmarried child of 18 years and above that:

1. receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses).
2. receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).
3. the instruction and educational establishment shall be approved by the relevant government authority.

8,000

15c

Disabled child

6,000

16 

Life insurance and EPF

1. Pensionable public servant category who do not contribute to EPF or any approved scheme
   • Life insurance premium

     OR

2. OTHER than 16(i) category
   • Life insurance premium (Restricted to RM3,000)
   • Contribution to EPF / approved scheme (Restricted to RM4,000)

7,000 (Restricted)

3,000 (Restricted)

18

Education and medical insurance

3,000 (Restricted)

19

Contribution to the Social Security Organization (SOCSO)

350 (Restricted)

20 

Domestic tourism expenses on:

1. Payment of accommodation at the premises registered (Click here) with the Commissioner of Tourism under the Tourism Industry Act 1992
2. Payment of entrance fee to a tourist attraction
3. Purchase of domestic tour package through a licensed travel agent registered with the Commissioner of Tourism under the Tourism Industry Act 1992

1,000 (Restricted)

21

Expenses on charging facilities for Electric Vehicle (Not for business use)

2,500 (Restricted)

1

Individual and dependent relatives

9,000

2

Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)

3

Purchase of basic supporting equipment for disabled self, spouse, child or parent

6,000 (Restricted)

4

Disabled individual

6,000

5

Education fees (Self)

1. Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology
2. Degree at masters or doctorate level - Any course of study
3. Any course of study undertaken for the purpose of up-skilling or self-enhancement recognized by the Director General of Skills Development under the National Skills Development Act 2006 – effective from YA 2021 until YA 2022. (Restricted to 1,000)

7,000 (Restricted)

6

Medical expenses for serious diseases for self, spouse or child

8,000 (Restricted)

7

Medical expenses for fertility treatment for self or spouse

8

Vaccination expenses for self, spouse and child. Types of vaccine which qualify for deduction are as follows:

1. Pneumococcal;
2. Human papillomavirus (HPV);
3. Influenza;
4. Rotavirus;
5. Varicella;
6. Meningococcal;
7. TDAP combination ( tetanus-diphtheria-acellular-pertussis); and
8. Coronavirus Disease 2019 (Covid-19)

(Restricted to 1,000)

9

(i) Complete medical examination for self, spouse, child as defined by the Malaysian Medical Council (MMC). 
(ii) COVID-19 detection test including purchase of self detection test kit for self, spouse, child.
(Restricted to 1,000)

10

Lifestyle – Expenses for the use / benefit of self, spouse or child in respect of:

1. purchase and subscription of books / journals / magazines / newspapers (including  electronic subscription) / other similar publications (Not banned reading materials)
2. purchase of personal computer, smartphone or tablet (Not for business use)
3. purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership
4. payment of monthly bill for internet subscription (Under own name)

2,500 (Restricted)

11

Lifestyle – Purchase of personal computer, smartphone or tablet for self, spouse or child and not for business use

This deduction is an addition to the deduction granted under item 10.

2,500 (Restricted)

12

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)

Payment for child care fees to a registered child care centre / kindergarten for a child aged 6 years and below

3,000 (Restricted)

14

Net deposit in Skim Simpanan Pendidikan Nasional (Net deposit is the total deposit in 2021 MINUS total withdrawal in 2021)

8,000 (Restricted)

15

Husband / wife / payment of alimony to former wife

4,000 (Restricted)

16

Disabled husband / wife

5,000

17

Each unmarried child and under the age of 18 years old

2,000

18

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

2,000

19

Each unmarried child of 18 years and above that:

1. receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses).
2. receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).
3. the instruction and educational establishment shall be approved by the relevant government authority.

8,000

20

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

21

Life insurance and EPF INCLUDING not through salary deduction

1. Pensionable public servant category
   • Life insurance premium
2. OTHER than pensionable public servant category
   • Life insurance premium (Restricted to RM3,000)
   • Contribution to EPF / approved scheme (Restricted to RM4,000)

7,000 (Restricted)

Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2025

3,000 (Restricted)

23

Education and medical insurance (INCLUDING not through salary deduction)

3,000 (Restricted)

24

Contribution to the Social Security Organization (SOCSO)

250 (Restricted)

25

Payment for accommodation at premises registered with the Commissioner of Tourism and entrance fee to a tourist attraction

(Expenses incurred on or after 1st March 2020 until 31st December 2021)

Registered accomodation premises can be check thru link of : http://www.motac.gov.my/en/check/registered-hotel

1,000 (Restricted)

26

Additional lifestyle tax relief related to sports activity expended by that individual for the following:

1. Purchase of sport equipment for any sports activity as defined under the Sport Development Act 1997 (excluding motorized two-wheel bicycles);
2. Payment of rental or entrance fee to any sports facility; and
3. Payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of Sports under the Sport Development Act 1997.

500 (Restricted)

1

Individual and dependent relatives

9,000

2

Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)

OR

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

ducation fees (Self)

1. Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology
2. Degree at masters or doctorate level - Any course of study

7,000 (Restricted)

6

Medical expenses for serious diseases for self, spouse or child

6,000 (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:

1. purchase of books / journals / magazines / printed newspapers / other similar publications (Not banned reading materials)
2. purchase of personal computer, smartphone or tablet (Not for business use)
3. purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership
4. payment of monthly bill for internet subscription (Under own name)

2,500 (Restricted)

10

Lifestyle – Purchase 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)

2,500 (Restricted)

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)

Net deposit in Skim Simpanan Pendidikan Nasional (Total deposit in 2020 MINUS total withdrawal in 2020)

8,000 (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).

2,000

18

Each unmarried child of 18 years and above that:

1. receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses).
2. receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).
3. the instruction and educational establishment shall be approved by the relevant government authority.

8,000

19

Disabled child

6,000

20

Life insurance and EPF INCLUDING not through salary deduction

1. Pensionable public servant category
   • Life insurance premium
2. OTHER than pensionable public servant category
   • Life insurance premium (Restricted to RM3,000)
   • Contribution to EPF / approved scheme (Restricted to RM4,000)

7,000 (Restricted)

Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021

3,000 (Restricted)

22

Education and medical insurance (INCLUDING not through salary deduction)

3,000 (Restricted)

23

Contribution to the Social Security Organization (SOCSO)

250 (Restricted)

24

Payment for accommodation at premises registered with the Commissioner of Tourism and entrance fee to a tourist attraction

(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)

Registered accomodation premises can be check thru link of : http://www.motac.gov.my/en/check/registered-hotel

1,000 (Restricted)

1

Individual and dependent relatives

9,000

2

Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)

OR

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

ducation fees (Self)

1. Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology
2. Degree at masters or doctorate level - Any course of study

7,000 (Restricted)

6

Medical expenses for serious diseases for self, spouse or child

6,000 (Restricted)

7

Complete medical examination for self, spouse, child (Restricted to 500)

9

Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every 2 years of assessment)

1000 (Restricted)

10

1000 (Restricted)

11

Net deposit in Skim Simpanan Pendidikan Nasional (Total deposit in 2019 MINUS total withdrawal in 2019)

8,000 (Restricted)

12

Husband / wife / payment of alimony to former wife

4,000 (Restricted)

Disabled husband / wife

3500

14

Each unmarried child and under the age of 18 years old

2000 

15

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

2000

16

Each unmarried child of 18 years and above that:

1. receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses).
2. receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).
3. the instruction and educational establishment shall be approved by the relevant government authority.

8,000

17

Disabled child.

6,000

18

Life insurance and EPF INCLUDING not through salary deduction

1. Pensionable public servant category
   • Life insurance premium
2. OTHER than pensionable public servant category
   • Life insurance premium (Restricted to RM3,000)
   • Contribution to EPF / approved scheme (Restricted to RM4,000)

7,000 (Restricted)

19

20

Education and medical insurance (INCLUDING not through salary deduction)

3,000 (Restricted)

Contribution to the Social Security Organization (SOCSO)

250 (Restricted)

1

Self and Dependent

9,000

2

Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)

OR

Parent
Restricted to 1,500 for only one mother
Restricted to 1,500 for only one father

5,000 (Limited)

OR

3

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

6,000 (Limited)

4

Disabled individual

6,000

5

Education fees (Self)

1. Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology
2. Degree at masters or doctorate level - Any course of study

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 (Restricted to 500)

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

1

Self and Dependent

9,000

2

Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)

OR

Parent
Restricted to 1,500 for only one mother
Restricted to 1,500 for only one father

5,000 (Limited)

OR

3

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

6,000 (Limited)

4

Disabled individual

6,000

5

Education fees (Self)

1. Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology
2. Degree at masters or doctorate level - Any course of study

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 (Restricted to 500)

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

1

Self and Dependent

9,000

2

Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)

OR

Parent
Restricted to 1,500 for only one mother
Restricted to 1,500 for only one father

5,000 (Limited)

OR

3

Basic supporting equipment

6,000 (Limited)

4

Disabled individual

6,000

5

Education fees

7,000 (Limited)

6

Medical expenses for serious diseases 

6,000 (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.

Disable Wife/Husband

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 2013 and 2015 only.

9,000

2

Medical treatment 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

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

Purchase of sport equipment for sport activities

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.

4,000

6000

(with effect from year of assessment 2013)

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