Income Tax Notes

Update - 12 April 2011
RELIEFS AND TAX REBATES
Reliefs are amounts to be deducted from the annual income to arrive at the chargeable
income.
1) Personal Relief (Normal tax payer)
Joint Assessment Separate Assessment
Self RM9000 Self RM9000

Wife RM3000 Wife RM9000
An additional deduction of RM6000 as relief is allowed for a handicapped tax payer and
another RM3500 for the wife who is also handicapped.
2) Personal Relief (Handicapped tax payer)
Self RM13000 Self RM13000

(RM 8000 + RM 6000) (RM 8000 + RM 6000)
Wife RM6,500 Wife RM13000

(RM 3 000 + RM 3500) (RM 8000 + RM 6000)
3) A). Child Relief (Normal children)

 Below 18 years old and not married
Amount of deduction is RM1000
1
 Above 18 years old and above and still studying
i). For a child not married, and 18 years old and above
who is studying full time, the deduction is RM1000)
ii). For a child not married, and 18 years old and above
who is studying full time (diploma, degree and
tertiary education) in a local college or university
Malaysia, the deduction is RM4000)
iii). For a child who (not married and 18 years old and
above) and is studying full time (degree and above)
in an overseas college or university, the deduction is
RM4000
B). Child Relief (handicapped children)

iv). Handicapped children RM5000 each (no limit on
number of children, not married )
v). For a handicapped child not married, and 18 years
old and above who is studying full time (diploma,
degree and tertiary education) in a local college or
university Malaysia, the deduction is RM4000.
Total deduction is RM9000.
vi). For a handicapped child who (not married and 18
years old and above) and is studying full time
(degree and above) in an overseas college or
university, additional deduction is RM4000. Total
deduction is RM9000.
Children’s deduction can only be claimed by the husband or wife (not both).
4) EPF and LIP (with individual, husband or wife)
 Total deduction from contributions to EPF (Employees’ Provident Fund) and

LIP (life insurance policy) from approved scheme and funds is limited to
RM6000 (Joint assessment).
2
5). Health and educational insurance (individual, wife/husband/child)

Amount of deductions is RM3000
6). Cash Contributions/Donations

Cash contributions to state or federal governments or institutions that are recognized by the
Inland Revenue Board are also allowed as deductions.
JENIS POTONGAN HAD PENERANGAN

POTONGAN
Derma wang tunai kepada Kerajaan, TIADA Resit mestilah dikecualikan cukai
Kerajaan Negeri, Instutusi atau pendapatan menurut seksyen (6)
pertubuhan Akta Cukai Pendapatan 1967
LHDN
Sumbangan dalam bentuk artifak, TIADA Nilai sumbangan akan ditentukan

manuskrip atau lukisan kepada oleh Akrib Negara atau Jabatan
Kerajaan atau Kerajaan Negeri Muzium dan Antikuiti
Derma wang tunai kepada RM 20 000 Derma mestilah bertujuan untuk

perpustakaan awam, sekolah atau menyediakan kemudahan
institusi pengajian tinggi perpustakaan
Sumbangan wang tunai atau bukan TIADA Nilai sumbangan bukan tunai
wang tunai dalam menyediakan akan ditentukan oleh Pihak
kemudahan di tempat awam untuk Berkuasa Tempatan
manfaat orang kurang upaya
Derma wang tunai atau peralatan RM 20 000 Kos atau nilai peralatan
perubatan kepada mana-mana pusat perubatab mesti disahkan oleh
rawatan kesihatan Kementerian Kesihatan
7). Parents’ Medical Bills
The maximum deduction allowed for expenses incurred on parents’ medical bills is
RM5000. ( IF JOINT ASSESSMENT IS MADE, ONLY MEDICAL BILLS FROM
THE HUSBAND’S PARENTS ARE ALLOWED)
3
8). Pembelian nilai sokongan asas (untuk kegunaan sendiri, isteri , anak dan
ibubapa yang kurangupaya)
Amount of deductions allowed is RM5,000
9). Perubatan penyakit serius – (diri sendiri suami/isteri, anak)

(AIDS, Parkinson, Cancer, Luekimia dan yang serupa dengannya untuk diri
sendiri, isteri/suami, atau anak)
Amount of deductions allowed is RM5000
10). Pemeriksaan kesihatan lengkap – (diri sendiri, suami/isteri,anak)
Amount of deductions allowed is RM500
Notes : Total deductions for (9) and (10) limited to RM5000
11). Pembelian buku, Journal, Majalah (selain dari surat khabar)-

(untuk diri sendiri, isteri dan anak)
Limited to RM1000
12). Pembelian Komputer Peribadi
Limited to RM3000
(dibenarkan sekali dalam setiap 3 tahun)
REBATES
Rebates are amounts that are granted against chargeable income tax.
1) Rebate on chargeable Income
A rebate is granted if the chargeable income is not more than RM35000. The amount of
the rebate is as follows:

Self RM400.00 Self RM400.00
Wife RM400.00 Wife RM400.00
2) Zakat (Religious Tithes)
Zakat, fitrah or other Islamic religious dues, which are obligatory, will granted as rebate
when such payments are evidenced by receipts issued by the relevant authorities.

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Update - 12 April 2011

RELIEFS AND TAX REBATES

Joint Assessment Separate Assessment

Self RM9000 Self RM9000

2) Personal Relief (Handicapped tax payer)

Joint Assessment Separate Assessment

Self RM13000 Self RM13000

Wife RM6,500 Wife RM13000

3) A). Child Relief (Normal children)

 Above 18 years old and above and still studying

B). Child Relief (handicapped children)

4) EPF and LIP (with individual, husband or wife)

 Total deduction from contributions to EPF (Employees’ Provident Fund) and

5). Health and educational insurance (individual, wife/husband/child)

6). Cash Contributions/Donations

JENIS POTONGAN HAD PENERANGAN

Sumbangan dalam bentuk artifak, TIADA Nilai sumbangan akan ditentukan

Derma wang tunai kepada RM 20 000 Derma mestilah bertujuan untuk

7). Parents’ Medical Bills

Amount of deductions allowed is RM5,000

9). Perubatan penyakit serius – (diri sendiri suami/isteri, anak)

Amount of deductions allowed is RM5000

10). Pemeriksaan kesihatan lengkap – (diri sendiri, suami/isteri,anak)

Amount of deductions allowed is RM500

Notes : Total deductions for (9) and (10) limited to RM5000

11). Pembelian buku, Journal, Majalah (selain dari surat khabar)-

12). Pembelian Komputer Peribadi

1) Rebate on chargeable Income

Joint Assessment Separate Assessment

2) Zakat (Religious Tithes)

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