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):
|
7,000 (Restricted) |
6 |
Medical expenses on:
|
8,000 (Restricted)
|
7 |
Expenses (Restricted to RM1,000) on:
|
|
8 |
Lifestyle – Expenses for the use / benefit of self, spouse or child in respect of:
|
2,500 (Restricted) |
9a |
Lifestyle – Additional relief for the use / benefit of self, spouse or child in respect of:
|
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) |
11 |
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 |
Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses). |
2,000 |
15b |
Each unmarried child of 18 years and above that:
|
8,000 |
15c |
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 | |
16 |
Life insurance and EPF
|
7,000 (Restricted) |
17 |
Deferred Annuity and Private Retirement Scheme (PRS) |
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:
|
1,000 (Restricted) |
21 |
Expenses on charging facilities for Electric Vehicle (Not for business use) |
2,500 (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) |
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)
|
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:
(Restricted to 1,000) |
|
9 |
(i) Complete medical examination for self, spouse, child as defined by the Malaysian Medical Council (MMC). |
|
10 |
Lifestyle – Expenses for the use / benefit of self, spouse or child in respect of:
|
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:
|
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
|
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:
|
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 |
5,000 (Restricted) 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)
|
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:
|
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:
|
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
|
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 |
5,000 (Restricted) 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)
|
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:
|
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:
|
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
|
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 |
5,000 (Limited) 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)
|
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 |
5,000 (Limited) 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)
|
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 |
5,000 (Limited) 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. (i) the taxpayer is a Malaysian citizen and a resident; |
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) |
Year of Assessment 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 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. (i) the taxpayer is a Malaysian citizen and a resident; |
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
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) |