LHDN/IRB Personal Income Tax Rebate 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 are tabled below. For Year Of Assessment 2021, please refer to amounts in the "Year Of Assessment 2009 Onward's column. 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 Rebates | Year Of Assessment 2001 - 2008 (RM) |
Year Of Assessment 2009 Onwards (RM) |
|---|---|---|---|
| a | Separate Assessment Wife Husband |
- 350 350 |
- 400 400 |
| b | Joint Assessment Wife Husband |
- 350 350 |
- 400 400 |
| Total | 700 | 800 | |
| b | Asessment Where Husband Or Wife Does Not Has Any Total Income Wife Husband |
- 350 350 |
- 400 400 |
| Total | 700 | 800 |
Other Tax Rebates
Source: Rebates | Inland Revenue Board of Malaysia / Lembaga Hasil dalam Negeri Malaysia