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.

Income tax rebate LHDN

Rebate Type


Rebate Amount


Chargeable Income Less Than RM35,000


Wife / Husband

Chargeable income less than RM35,000 and Husband or Wife does not have any income


Zakat / Fitrah


Maximum amount subject to tax imposed

Departure levy for umrah travel / religious travel for other religions
Limited to 2 trips

Economy Class

Others: RM20


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.