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Personal Tax Reliefs in Malaysia

Personal Tax Reliefs in MalaysiaReliefs 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 2022 and 2023).

    Ya 2022 Ya 2023
No. Types of reliefs Limit Limit
1. Individual RM9,000 RM9,000
2. Disabled individual (additional) RM6,000 RM6,000
3. Wife / husband / payment of alimony to former wife RM4,000 RM4,000
4. Disabled wife / husband RM5,000 RM5,000
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 RM1,000 and vaccination expenses up to RM1,000 for self, spouse or child)

  • Cost of fertility treatment
  • 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

Note: With effect from YA 2023, the scope of relief is expanded to include intervention expenditure for Autism, Attention Deficit Hyperactivity Disorder, Global Development Delay, Intellectual Disability, Down Syndrome and Specific Learning Disabilities, limited to RM4,000.

RM8,000 RM10,000
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

With effect from YA 2022, the relief for courses of study undertaken for the purpose of up-skilling and self-enhancement is increased to RM2,000. This is only applicable for YA 2022 and 2023.

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
RM8,000 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





10. Deduction for children

  • Under 18 years
  • 18 years and above – Schooling

18 years and above – Studying at Higher Educational Institute

  • Disabled child (unmarried)
  • Disabled child studying at Higher Educational Institute












11. EPF
Takaful or payment of life insurance
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) RM350 RM350
15. Medical treatment, special needs and care expenses for parents RM8,000 RM8,000
16. Breastfeeding equipment

  • Claimed by working women with children aged up to 2 years old
  • Can claimed once every 2 years
RM1,000 RM1,000
17. Fees paid to childcare centres and kindergartens RM3,000 RM3,000
18. Purchase of smartphone, personal computer or tablet

This additional relief is available for purchases made between 1 June 2020 and 31 December 2022, provided that the total amount claimed under the special tax relief has not been claimed under lifestyle tax relief.

RM2,500 RM2,500
19. Qualifying domestic travel expenses – accommodation at premises registered with the Commissioner of Tourism under the Tourism Industry Act 1992 and entrance fees to a tourist attraction (1 March 2020 to 31 December 2022) RM1,000 RM1,000
20. Purchase of sports equipment, rental/entry fees for sport facilities and registration fees in sport competition
Taxpayer is allowed to claim this relief in addition to the existing lifestyle relief, provided that the total amount claimed under this relief has not been claimed under the existing lifestyle tax relief.
RM500 RM500
21. Expenses on Electric Vehicle charging facilities and equipment RM2,500 RM2,500