Tax Reliefs

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)

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, 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)

13

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

8,000

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)

22

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)

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)

OR

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

5,000 (Restricted)

OR

3000 (Restricted)

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)

13

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

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 8,000

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)

21

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)

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)

OR

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

5,000 (Restricted)

OR

3000 (Restricted)

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)

8

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)

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

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

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)

13

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

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

8,000

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

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

20

Education and medical insurance (INCLUDING not through salary deduction)

3,000 (Restricted)

21

Contribution to the Social Security Organization (SOCSO)

250 (Restricted)

No

Individual Relief Types

Amount (RM)

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

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)

  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)

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 2018 MINUS total withdrawal in year 2018) 6,000 (Limited)
11 Child care fees to a Child Care Centre or a Kindergarten 1000 (Limited)
12 Husband/Wife/Alimony Payments 4,000 (Limited)
13 Disable Wife/Husband 3,500
14 Ordinary Child relief 2,000
15

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

2,000
16 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
17 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
18 Life insurance dan EPF INCLUDING not through salary deduction 6,000 (Limited)
19 Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021 3,000 (Limited)
20 Insurance premium for education or medical benefit INCLUDING not through salary deduction 3,000 (Limited)
21 Contribution to the Social Security Organization (SOCSO) 250 (Limited)

No

Individual Relief Types

Amount (RM)

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

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)

  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)

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 2018 MINUS total withdrawal in year 2018) 6,000 (Limited)
11 Child care fees to a Child Care Centre or a Kindergarten 1000 (Limited)
12 Husband/Wife/Alimony Payments 4,000 (Limited)
13 Disable Wife/Husband 3,500
14 Ordinary Child relief 2,000
15

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

2,000
16 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
17 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
18 Life insurance dan EPF INCLUDING not through salary deduction 6,000 (Limited)
19 Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021 3,000 (Limited)
20 Insurance premium for education or medical benefit INCLUDING not through salary deduction 3,000 (Limited)
21 Contribution to the Social Security Organization (SOCSO) 250 (Limited)

No

Individual Relief Types

Amount (RM)

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

3000 (Limited)

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)

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) 6000 (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.

10000
13 Husband/Wife/Alimony Payments 4,000 (Limited)
14

Disable Wife/Husband

3500
15 Ordinary Child relief 2000
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 6000
Insurance premium for education or medical benefit INCLUDING not through salary deduction
19 Life insurance dan EPF 250 (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 3000 (Limited)
22 Contribution to the Social Security Organization (SOCSO) 250 (Limited)

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 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

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 3000 (Limited)
11 Net saving in SSPN's scheme (with effect from year assessment 2012 until year assessment 2017) 6000 (Limited)
12

Purchase of sport equipment for sport activities

300
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 1000
18 Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses). 1000
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 1000 (Limited)
23 Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021 3000 (Limited)
24 Insurance premium for education or medical benefit 3000 (Limited)