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Personal Tax Reliefs in Malaysia

Reliefs are available to an individual who is a tax resident in Malaysia in that particular YA to reduce the chargeable income and tax liability. Companies are not entitled to reliefs and rebates.

The conditions of entitlement for each relief must be satisfied in order to minimize the income tax liability.

In the event the total relief exceeds the total income, the excess cannot be carried forward to the following YA. The chargeable income is nil and no income tax is payable for that YA.

Tax reliefs which can be claimed by resident individuals in Malaysia (for YA 2017 and 2018).

    Ya 2018 Ya 2019
No. Types of reliefs Limit Limit
1. Individual RM9,000 RM9,000
2. Disabled individual (additional) RM9,000 RM9,000
3. Wife / husband / payment of alimony to former wife RM4,000 RM4,000
4. Disabled wife / husband RM3,500 RM3,500
5. Cost of basic supporting equipment for disabled individual (self, spouse, child or parent) RM6,000 RM6,000
6. Medical expenses on serious diseases (including, complete medical examination up to RM500 for self, spouse or child)

·         Cancer

·         Heart Attack

·         Pulmonary Hypertension

·         Renal Failure

·         Chronic Liver Disease

·         Fulminant Viral Hepatitis

·         Brain Tumour or Vascular Malformation

·         Major Burns

·         Major Organ Transplant

·         Parkinson’s Disease

·         HIV & AIDS

·         Major Amputation of Limbs

·         Head Trauma with Neurological

·         Chronic Skin Disease

·         Mental Illness

·         Diabetes Mellitus

·         Thalassemia Major

·         Rheumotalogy

·         Leukaemia

RM6,000 RM6,000
7. Education fees (self)

·         The course which eligible for Certificate / Diploma / Bachelor Degree – Law, Accounting, Islamic Financing, Technical, Vocational, Industrial, Scientific or Technological

·         Any course of study for a degree at Masters or Doctorate level

·         NOT ELIGIBLE for scholarship holder

 

RM7,000 RM7,000
8. Net deposit in Skim Simpanan Pendidikan Nasional (SSPN) for children

·        Total deposit in the year minus Total withdrawal in the year

RM6,000 RM8,000
9. i)      Purchase of books, journals, magazines, printed daily newspapers and other similar publications (excluding banned publications)

ii)     Purchase of sports equipment (for any sports activity as defined under the Sports Development Act 1997)

·         NOT ELIGIBLE for the purchase of sports clothing and shoes

iii)    Purchase of computer, smartphone or tablet

iv)    Subscription of broadband internet & Gymnasium membership fee

RM2,500

 

RM2,500

 

10. Deduction for children

·         Under 18 years

·         18 years and above:

ü  Schooling

ü  Studying at Higher Educational Institute

·         Disabled child

·         Disabled child studying at Higher Educational Institute

 

RM2,000

 

RM2,000

RM8,000

RM6,000

RM14,000

 

RM2,000

 

RM2,000

RM8,000

RM6,000

RM14,000

11. EPF and life insurance (self and spouse) RM6,000 RM6,000
  YA 2019
EPF
Life insurance
(Tax relief for contributions to approved provident funds and life insurance premiums in now separated).
  RM4,000
RM3,000
12. Private retirement scheme and deferred annuity approved by the Securities Commission RM3,000 RM3,000
13. Education and medical insurance premium (self, spouse and child) RM3,000 RM3,000
14. Social Security Organisation (SOCSO) RM250 RM250
15. Medical treatment, special needs and care expenses for parents; or Deduction for parents:

·         Father

·         Mother

ü  Subject to criteria under section 46(1)(o) Income Tax Act 1967

ü  Did not claim medical treatment, special needs and care expenses for parents in the same year of assessment

 

RM5,000

 

RM1,500

RM1,500

RM5,000

 

RM1,500

RM1,500

16. Breastfeeding equipment RM1,000 RM1,000
17. Fees paid to childcare centres and kindergartens RM1,000 RM1,000