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 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)
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)
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
| 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)
iii) Purchase of computer, smartphone or tablet iv) Subscription of broadband internet & Gymnasium membership fee | RM2,500
| RM2,500
|
| 10. | Deduction for children
18 years and above – 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 Takaful or payment of life insurance | RM4,000 RM3,000 | 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) | RM350 | RM350 |
| 15. | Medical treatment, special needs and care expenses for parents | RM8,000 | RM8,000 |
| 16. | Breastfeeding equipment
| 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 |