Below are types of individual assessment.
- Self : Individual is Single / Widow / Widower / Divorcee / Spouse with no source of Income
- 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 :
- 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;
- Has total income to be aggregated with the total income of the spouse;
- The husband / wife who elects for joint assessment must be a Malaysian citizen, if not resident in Malaysia;
- (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