TAX DEDUCTION, Introduction Tax Deduction

RELIEF AND REBATE Resident individual in Malaysia entitles

to claim tax relief, deduction and rebate TYPE OF DEDUCTION LIMIT

Year of Assessment 2009 LHDNM-R/007/10 Tax Relief

Gift of money to Goverment/Local Authority NONE
TYPE OF RELIEF LIMIT
Cash donation paid to approved institutions
Individual and dependent relatives RM8,000 or organizations
Not exceed
Disabled individual RM6,000 Gift of money or contribution in-kind to any
7% of the
sports activity or approved sports body
Together We Develop The Nation Wife/husband RM3,000 Aggregate
Disabled wife/husband Gift of money or cost of contribution for benefited to Income
RM3,500
project of national interest approved by the Minister
Medical expenses for own parents certified RM5,000
by medical practitioner of Finance

Cost of basic supporting equipment RM5,000 Gifts of artefacts, manuscripts or paintings to

for disabled self, spouse, child or parent NONE
the Government
Medical expenses for serious diseases RM5,000 Cash donation to public libraries and libraries of schools
(and full medical examination up to RM500) and institutions of higher education RM20,000
for self, spouse or child
Gift of money or contribution in-kind for the provision
Education fees RM5,000 of facilities in public places of disabled persons NONE
(i) Other than Masters or PHD Level
(Law, Accounting, Islamic Financing, Cash contribution or medical equipments to any healthcare
Technical, Vocational, Industrial, Scientific, facility approved by the Ministry ofTHealth RM20,000
Technological skill or qualifications) any approved healthcare centre
(ii) Masters or PHD (Any field of study) Gift of painting to the National Art Gallery or
any state art gallery NONE
Purchase of books, journals or magazines RM1,000

Purchase of personal computer for individual RM3,000 Tax Rebate

(allow once in 3 years)

Net deposit in Skim Simpanan Pendidikan Nasional RM3,000 TYPE OF REBATE LIMIT CONDITION
(SSPN) for children
Taxable Income does not
Purchase of sports equipment SELF RM400 exceed RM35,000
RM300

Housing loan interest RM10,000 Taxable Income does not

Junaidi (fulfill the requirement) exceed RM35,000
WIFE/HUSBAND RM400 and husband/wife has no
Caw. Sibu
Deduction for children income/no total income
1. Under 18 years RM1,000
2. 18 years and above: Limited amount of
RM1,000 ZAKAT/FITRAH NONE
i. Schooling Total Tax Charged
ii. Studying at Higher Educational Institute RM4,000
3. Disabled child RM5,000 Paid by the holder of an
4. Disabled child studying FEES/LEVY NONE Employment Pass, Visit Pass
RM9,000
at Higher Educational Institute (temporary employment)
or Work Pass
EPF contribution and life insurance premium RM6,000

Education and medical insurance premium RM3,000

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