LHDN/IRB Personal Income Tax Rebate 2023

Personal Income Tax Rebate 2023 (for Year Of Assessment 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 for Year Of Assessment 2009-2022

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

Rebate Type	Requirements	Rebate Amount
Self	Chargeable Income Less Than RM35,000	RM400
Wife / Husband	Chargeable income less than RM35,000 and Husband or Wife does not have any income	RM400
Zakat / Fitrah	---	Maximum amount subject to tax imposed
Departure levy for umrah travel / religious travel for other religions Limited to 2 trips	Economy Class	ASEAN: RM8 Others: RM20
	Others	ASEAN: RM50 Others: RM150

Please refer to Inland Revenue Board Of Malaysia (Lembaga Hasil Dalam Negeri LHDN) website here for details on Resident Individual Income Tax Rebate.