LHDN/IRB Personal Income Tax Rebate 2016

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First of all don’t confuse tax rebate with tax relief. Tax relief is the amount deducted from your taxable income, whereas tax rebate is the amount deducted from your income tax. A ringgit tax rebate will worth more to you than a ringgit of tax relief.

Please refer to the schedule below for the rebates for Year Of Assessment 2009 onwards (2009 - 2015). This schedule is from the IRB (Inland Revenue Board) / LHDN (Lembaga Hasil Dalam Negeri) Of Malaysia.

 

Income Tax Rebates For Resident Individual With Chargeable Income Less Than RM35,000

No.

Tax Rebate

Amount (RM)

a

Separate assessment

Wife

Husband

-

400

400

b

Combined assessment

Wife

Husband

-

400

400

  Total

800

b

Assessment where husband or wife does not have any total income

Wife

Husband

-

400

400

  Total

800

 

Other Income Tax Rebates

No.

Tax Rebate

Amount (RM)

a

Zakat / Fitrah

Subject to the maximum of tax charged

2 comments :

  1. 1) Is it means that no matter my spouse choose for either combined or separate assessment also eligible for tax rebate of RM800?

    2) So if my spouse has no any total income, I can entitle for additional of RM400 tax rebate?

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  2. Regarding to this matter, my wife is not working, all these years from 2009 - 2013, I'm declaring as joint assessment. However last year 2015, when I went to income tax center to submit efilling, the officer asked me whether my wife is working or not, I replied that she's not working. Then the officer helped me to choose combine and key in $3000 in the tax rebate column even though my gross income more than $35k p.a.. This year 2016 when I tried to submit again, the tax relief for wife was grey out with $3000. I cannot modify it. What should I do now?

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