LHDN/IRB Personal Income Tax Rebate 2022

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.

Income tax rebates for resident Individual are tabled below. For Year Of Assessment 2021, please refer to amounts in the "Year Of Assessment 2009 Onward's column. This schedule is from the IRB (Inland Revenue Board) / LHDN (Lembaga Hasil Dalam Negeri) Of Malaysia.

Rebat cukai pendapatan LHDN


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

No Tax Rebates Year Of Assessment
2001 - 2008
(RM)
Year Of Assessment
2009 Onwards
(RM)
a Separate Assessment
Wife
Husband
-
350
350
-
400
400
b Joint Assessment
Wife
Husband
-
350
350
-
400
400
Total 700 800
b Asessment Where Husband Or Wife Does Not Has Any Total Income
Wife
Husband
-

350
350
-

400
400
Total 700 800


Other Tax Rebates

Rebat cukai pendapatan LHDN

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