Below are types of individual assessment.

  1. Self : Individual is Single / Widow / Widower / Divorcee / Spouse with no source of Income
  2. Separate : Individual and spouse elect for separate assessment

Joint In the name of Husband / Wife : Individual and the husband / wife who elects for joint assessment

Conditions on eligibility for Joint Assessment :

  1. The husband and wife were living together in the basis year for a year of assessment and did not in that basis year cease to live together;
  2. Has total income to be aggregated with the total income of the spouse;
  3. The husband / wife who elects for joint assessment must be a Malaysian citizen, if not resident in Malaysia;
  4. (The aggregation of total income can be made with one wife only.

Kindly click the link below for more information on tax calculation:

Public Ruling No. 6/2018 :Taxation Of A Resident Individual Part III - Computation Of Income Tax And Tax Payable