LHDN/IRB Personal Income Tax Relief 2020
Personal tax relief Malaysia 2020. Below is the list of tax relief items for resident individual for the assessment year 2019. The relief amount you file will be deducted from your income thus reducing your taxable income. Make sure you keep all the receipts for the payments.
You don’t have to submit them to IRB, but make sure you keep them filed in a safe place. You’ll never know them IRB people might come knocking on your door for an audit.
Tax Relief For Resident Individual for Assessment Year 2019
| No. | Individual Relief Types | Amount (RM) |
|---|---|---|
| 1 | Individual and dependent relatives | 9,000 |
| 2 | Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner) OR Parent Restricted to 1,500 for only one mother Restricted to 1,500 for only one father | 5,000 (Restricted)
OR 3000 (Restricted) |
| 3 | Basic supporting equipment for disabled self, spouse, child or parent | 6,000 (Restricted) |
| 4 | Disabled individual | 6,000 |
| 5 | Education fees (Self) (i) Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology (ii) Degree at masters or doctorate level - Any course of study | 7,000 (Restricted) |
| 6 | Medical expenses for serious diseases for self, spouse or child | 6,000 (Restricted) |
| 7 | Complete medical examination for self, spouse, child (Restricted to 500) | |
| 8 | Lifestyle – Expenses for the use / benefit of self, spouse or child in respect of: (i) purchase of books / journals / magazines / printed newspapers / other similar publications (Not banned reading materials) (ii) purchase of personal computer, smartphone or tablet (Not for business use) (iii) purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership (iv) payment of monthly bill for internet subscription (Under own name) | 2,500 (Restricted) |
| 9 | Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every 2 years of assessment) | 1,000 (Restricted) |
| 10 | Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below | 1,000 (Restricted) |
| 11 | Net deposit in Skim Simpanan Pendidikan Nasional (Total deposit in 2019 MINUS total withdrawal in 2019) | 8,000 (Restricted) |
| 12 | Husband / wife / payment of alimony to former wife | 4,000 (Restricted) |
| 13 | Disabled husband / wife | 3,500 |
| 14 | Each unmarried child and under the age of 18 years old | 2,000 |
| 15 | Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses). | 2,000 |
| 16 | Each unmarried child of 18 years and above that: (i) receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses). (ii) receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate). (iii) the instruction and educational establishment shall be approved by the relevant government authority. | 8,000 |
| 17 | Disabled child | 6,000 |
| Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities | 8,000 | |
| 18 | Life insurance and EPF INCLUDING not through salary deduction i. Pensionable public servant category ● Life insurance premium ii. OTHER than pensionable public servant category ● Life insurance premium (Restricted to RM3,000) ● Contribution to EPF / approved scheme (Restricted to RM4,000) | 7,000 (Restricted) |
| 19 | Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021 | 3,000 (Restricted) |
| 20 | Education and medical insurance (INCLUDING not through salary deduction) | 3,000 (Restricted) |
| 21 | Contribution to the Social Security Organization (SOCSO) | 250 (Restricted) |
Source: Inland Revenue Board of Malaysia / Lembaga Hasil dalam Negeri Malaysia