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INDIVIDUAL TAX FILING FOR YEAR OF ASSESSMENT 2022

It is the season for filing the 2022 individual tax return. Here are the full list of tax relief for resident individual for year of assessment 2022.

NoIndividual Relief TypesAmount (RM)
1Individual and dependent relatives9,000
2Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)8,000 (Restricted)
3Purchase of basic supporting equipment for disabled self, spouse, child or parent6,000 (Restricted)
4Disabled individual6,000
5Education fees (Self):

  1. Other than a degree at masters or doctorate level – Course of study in law, accounting, islamic financing, tehcnical, vocational, industrial, scientific or technology

  2. Degree at masters or doctorate level – Any course of study

  3. Course of study undertaken for the purpose of upskilling or self-enhancement (Restricted to RM2,000)

7,000 (Restricted)
6Medical expenses on:

  1. Serious diseases for self, spouse or child

  2. Fertility treatment for self or spouse

  3. Vaccination for self, spouse and child (Restricted to RM1,000)

8,000 (Restricted)
7Expenses (Restricted to RM1,000) on:

  1. Complete medical examination for self, spouse or child

  2. COVID-19 detection test including purchase of self-detection test kit for self, spouse or child

  3. Mental health examination or consultation for self, spouse or child
8Lifestyle – Expenses for the use / benefit of self, spouse or child in respect of:

  1. Purchase or subscription of books / journals / magazines / newspapers / other similar publications (Not banned reading materials)

  2. Purchase of personal computer, smartphone or tablet (Not for business use)

  3. Purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership

  4. Payment of monthly bill for internet subscription (Under own name)

2,500 (Restricted)
9aLifestyle – Additional relief for the use / benefit of self, spouse or child in respect of:

  1. Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997

  2. Payment of rental or entrance fee to any sports facility

  3. Payment of registration fee for any sports competition where the organizer is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997

500 (Restricted)
9bLifestyle – Purchase of personal computer, smartphone or tablet for own use / benefit or for spouse or child and not for business use2,500 (Restricted)
10Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every TWO (2) years of assessment)1,000 (Restricted)
11Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below
3,000 (Restricted)
12Net deposit in Skim Simpanan Pendidikan Nasional (Net deposit is the total deposit in 2022 MINUS total withdrawal in 2022)8,000 (Restricted)
13Husband / wife / payment of alimony to former wife
4,000 (Restricted)
14Disabled husband / wife
5,000
15aEach unmarried child and under the age of 18 years old2,000
15bEach unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses).
2,000
15bEach unmarried child of 18 years and above that:

  1. receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses).

  2. receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).

  3. the instruction and educational establishment shall be approved by the relevant government authority.

8,000
15cDisabled 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 authorities8,000
16Life insurance and EPF

  1. Pensionable public servant category who do not contribute to EPF or any approved scheme
    Life insurance premium
    OR

  2. OTHER than 16(i) category
    Life insurance premium (Restricted to RM3,000)

  3. Contribution to EPF / approved scheme (Restricted to RM4,000)

7,000 (Restricted)
17Deferred Annuity and Private Retirement Scheme (PRS)3,000 (Restricted)
18Education and medical insurance
3,000 (Restricted)
19Contribution to the Social Security Organization (SOCSO)350 (Restricted)
20Domestic tourism expenses on:

  1. Payment of accommodation at the premises registered (Click here) with the Commissioner of Tourism under the Tourism Industry Act 1992

  2. Payment of entrance fee to a tourist attraction

  3. Purchase of domestic tour package through a licensed travel agent registered with the Commissioner of Tourism under the Tourism Industry Act 1992

1,000 (Restricted)
21Expenses on charging facilities for Electric Vehicle (Not for business use)
2,500 (Restricted)

Don't miss the due date for tax filing !

Tax filing deadline for individual without business income - by 30 April 2023.

Tax filing deadline for individual with business income - by 30 June 2023.