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PERSONAL RELIEFS AND TAX REBATES - Coggle Diagram
PERSONAL RELIEFS AND TAX REBATES
Personal reliefs
Self reliefs of RM9,000
resident individual
married woman who did not elect for combined assessment
further relief of RM6,000 to disabled individual
Medical expenses for parents
claim an amount not exceeding RM5,000
payment for parents-in-law does not qualify for relief
medical expenses qualify for reliefs
medical care & treatment provided by a nursing home
special needs or carer expenses
dental treatment limited to tooth extraction, filling, scaling and cleaning but excluding cosmetic dental treatment expenses
Deduction for parental care
given for each parent
conditions
no claim relief for medical expense and care for parents of RM5000
parents refer to legitimate natural parents or foster parents, subject to a maximum of 2 persons
parents are aged 60 yrs and above
parents are tax resident in Malaysia
parents have annual income not exceeding RM24000 per annum for each parent
where two or more individual claiming relief on the same parent there shall be allowed to each of those individuals a deduction equally apportioned to the number of individuals making the claim
Basic supporting equipment for use by a disabled person
deduction up to RM6000
Course study
deduction up to RM7000
Medical expenses for serious diseases, and fertility treatment
serious diseases
fertility treatment
Full medical check-up
maximum RM500
this relief, together with tax relief for expenses incurred for serious diseases and fertility treatment should not exceed RM6000
Lifestyle allowance
maximum RM2500
purchases/payments
purchase of books, journals, magazines printed newspapers and other similar publications for the purpose of enhancing knowledge
purchase of personal computers, smartphone or tablet (not being used for the purpose of their own business)
for the purchase of sport equipment for any sports activity (excluding motorized two-wheel bicycles) and gym memberships
payment of monthly bills for internet subscription under that individual's name
Amount deposited into SSPN
relief up to RM8000
contribution to SOCSO
relief up to RM250 for a YA
Fees paid to child care centres & kindergartens
relief up to RM2000
children aged up to 6 yrs
can only be claimed either parent of the children
Purchase of breastfeeding equipment
relief up to RM1000
women taxpayers with children aged up to 2 yrs are eligible to claim this relief
Spouse relief
Spouse relief of RM4,000
they and their spouse living together in the basis year for the YA
they did not cease to live together during the basis year for the YA
their spouse elected for combined assessment
spouse has no total income and no foreign income
election for combined assessment
can only elect for combined assessment only if he/she is a citizen
alimony payment or payment to former wife
payment to a wife by way or in the nature of alimony
payment by way of alimony or maintenance to a former wife whose marriage with him was annulled or dissolved
to a wife with whom he was separated by an order of a court
not exceed RM4000
Child relief
legitimate child or step-child of the individual or his wife or adopted child proved by any law
entitled to claim this relief
an unmarried child who is under age of 18
an unmarried child who is receiving full-time instruction at any university, college, school or other similar educational establishment
an unmarried child who is serving under articles or indentures with a view of qualifying in a trade or profession
an unmarried child who is physically/mentally disabled
where a child is working and total income exceeds the relief, no relief given for that child
election available to an individual's wife
she is living together with her husband
her income is being assessed separately
an election be made in writing for the appropriate deduction to be allowed to them for that YA
basic rate
each child - RM2000
each disabled child - RM6000
apportionment of child relief
higher rate
child relief of RM8000 for children above the age of 18 who are studying full time
studying in Malaysia - diploma level & above
Abroad - award of degree, including Master's or Doctoral level
disabled child with additional rate
disabled child above 18 & studying in Malaysia/abroad, child relief RM14000 (RM6000 + RM8000)
Insurance premium & approved contributions
Income tax rebates
INSURANCE PREMIUM AND APPROVED CONTRIBUTION
relief not exceeding RM7000
premium for any insurance - not exceeding RM3000
approved scheme not exceeding RM4000 made by employee/self-employed person
widows' and orphans' pensions or any approved scheme not exceed RM4000
private retirement fund & annuity
medical benefits or educational policy
INCOME TAX REBATES
chargeable income does not exceed RM35000
individual - RM400
individual and spouse (under combined assessment) or relief for alimony payment for former wife - RM800
departure levy for performing umrah
tax rebates shall be granted for not more than 2 times of an individual's lifetime
tax rebates set off