LHDN/IRB Personal Income Tax Rebate 2020

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.

Please refer to the schedule below for the rebates for Year Of Assessment 2009 onwards (2009 - 2019). This schedule is from the IRB (Inland Revenue Board) / LHDN (Lembaga Hasil Dalam Negeri) Of Malaysia.

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

No.	Tax Rebate	Amount (RM)
a	Separate assessment Wife Husband	- 400 400
b	Combined assessment Wife Husband	- 400 400
	Total	800
b	Assessment where husband or wife does not have any total income Wife Husband	- 400 400
	Total	800

 

Other Income Tax Rebates

No.	Tax Rebate	Amount (RM)
a	Zakat / Fitrah	Subject to the maximum of tax charged