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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 |