LHDN/IRB Personal Income Tax Relief
Below is the list of tax relief items for resident individual for the assessment year 2010, 2011, 2012, 2013, 2014, 2015 and 2016. The relief amount you file will be deducted from your income thus reducing your taxable income. Make sure you keep all the receipts for the payments.
You don’t have to submit the them to IRB, but make sure you keep them filed in a safe place. You’ll never know them IRB people might come knocking on your door for an audit.
Tax Relief for Resident Individual for Assessment Year 2010, 2011, 2012, 2013, 2014, 2015 and 2016
|No.||Individual Relief Types||Amount (RM)|
Self and Dependent
Special relief of RM2000 will be given to tax payers earning on income of up to RM8000 per month (Aggregate income of up to RM96000 annually). This relief is only applicable for Year Assessment 2015.
|2||Medical expenses for parents||5,000 (Limited)|
|3||Basic supporting equipment||5,000 (Limited)|
|5||Education Fees (Individual)||
|6||Medical expenses for serious diseases||
i) 5,000 (Limited) - year of assessment 2014 and before
ii) 6,000 (Limited) - with effect from year of assessment 2015
|7||Complete medical examination||500 (Limited)|
|8||Purchase of books, journals, magazines and publications||1,000 (Limited)|
|9||Purchase of personal computer||3,000 (Limited)|
|10||Net saving in SSPN's scheme||3,000 (Limited)|
Net saving in SSPN's scheme (with effect from year assessment 2012 until year assessment 2017)
|12||Purchase of sport equipment for sport activities||300 (Limited)|
|13||Subscription fees for broadband registered in the name of the individual||500 (Limited)|
Interest expended to finance purchase of residential property. Relief of up to RM10,000 a year for three consecutive years from the first year the interest is paid.
(i) the taxpayer is a Malaysian citizen and a resident;
|15||Husband/Wife/Alimony Payments||3,000 (Limited)|
|17||Ordinary Child relief||1,000|
|18||Child age 18 years old and above, not married and receiving full-time education ("A-Level", certificate, matriculation or preparatory courses)||1,000|
|19||Child age 18 years old and above, not married and
(i) pursuing further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses).
(with effect from year of assessment 2013)
Additional exemption of RM4,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities.
With effect from year of assessment 2013 additional exemption is RM6,000.
|21||Life insurance dan EPF||6,000 (Limited)|
|22||Premium on new annuity scheme or additional premium paid on existing annuity scheme commencing payment from 01/01/2010 (amount exceeding RM1,000 can be claimed together with life insurance premium) - deleted from year assessment 2012 until year assessment 2021||1,000 (Limited)|
|23||Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021||3,000 (Limited)|
|24||Insurance premium for education or medical benefit||3,000 (Limited)|
Source: Inland Revenue Board of Malaysia / Lembaga Hasil dalam Negeri Malaysia