LHDN/IRB Personal Income Tax Relief 2019


Personal tax relief Malaysia 2019. Below is the list of tax relief items for resident individual for the assessment year 2018. 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 2018

No. Individual Relief Types Amount (RM)
1 Self and Dependent 9,000
2 Medical expenses for parents 5,000 (Limited)
Limited 1,500 for only one mother
Limited 1,500 for only one father
3000 (Limited)
3 Basic supporting equipment for disabled self, spouse, child or parent 6,000 (Limited)
4 Disabled Individual 6,000
5 Education Fees (Self)
(i) Other than a degree at Masters or Doctorate level-for acquiring law, accounting, Islamic financing, technical, vocational, industrial, scientific or technological skills or qualifications;
(ii) Degree at Masters or Doctorate level-for acquiring any skills or qualification
7,000 (Limited)
6 Medical expenses for serious diseases for self, spouse or child 6,000 (Limited)
7 Complete medical examination for self, spouse, child - 500 (Limited)
8 Lifestyle:
(i) Purchase of books journals, magazines, printed newspaper and other similar publications (except banned reading materials) for self, spouse or child;
(ii) Purchase of a personal computer, smartphone or tablet for self, spouse or child;
(iii) Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997 (excluding motorized two-wheel bicycles) and gym memberships for self, spouse or child; and
(iv) Payment of monthly bill for internet subscription
2,500 (Limited)
9 Purchase of breastfeeding equipment 1,000 (Limited)
10 Net saving in SSPN's scheme (total deposit in year 2018 MINUS total withdrawal in year 2018) 6,000 (Limited)
11 Child care fees to a Child Care Centre or a Kindergarten 1000 (Limited)
12 Husband/Wife/Alimony Payments 4,000 (Limited)
13 Disable Wife/Husband 3,500
14 Ordinary Child relief 2,000
15 Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses). 2,000
16 Each unmarried child of 18 years and above that:
(i) receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/preparatorycourses).
(ii) receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).
(iii) the instruction and educational establishment shall be approved by the relevant government authority.
17 Disabled child 6,000
Additional exemption of RM8,000 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
18 Life insurance dan EPF INCLUDING not through salary deduction 6,000 (Limited)
19 Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021 3,000 (Limited)
20 Insurance premium for education or medical benefit INCLUDING not through salary deduction 3,000 (Limited)
21 Contribution to the Social Security Organization (SOCSO) 250 (Limited)

Source: Inland Revenue Board of Malaysia / Lembaga Hasil dalam Negeri Malaysia

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