YA 2022 CHECKLIST FOR PERSONAL TAX RELIEFS
(MALAYSIAN RESIDENT INDIVIDUAL)
Personal Decution
Self & depenent
RM9000
Further deduction for disable person
RM6000
Further deduction for disabled spouse
RM5000
Husband / Wife / Alimony payments
RM4000
Education Fees (Self)
RM7000
Tertiary level • specific qualification • Masters or Doctorate (any qualifications – including fees for attending upskilling and self-enhancement course (up to RM2,000)
Lifestyle, Medical & Equipment Related
Domestic Tourism
RM1000
• Accomodation fees • Entrance fees to tourist attractions • Domestic tour package through travel agent registered with MOTAC
Breastfeeding equipment (Woment taxpayer)
RM1000
• Child aged 2 years and below • Deduction allowed once every 2 years of assessment
Lifestyle relief
RM2500
• Purchase of reading material including e-newspaper • Purchase of PC, smartphone, tablet • sports equipment and gym membership • Internet subscription
Additional relief
RM2500
• Purchase of PC, Smartphone, tablet • Purchase of sport equipment, rental / entrance fee to sport facility, registration fee in sports competitions
Electric Vehicle Charging Facility
RM2500
Installation, rental and purchase including hire purchase of equipment or subscription for use of EV charging facility
Medical expenses for serious diseases (including fertility treatment)
RM8000
• Including complete medical examination & COVID-19 detection test/self-test kit and mental health examination / consultation (up to RM1000) & vaccination (up to RM1,000)
Medical expenses for parents
RM8000
• Medical treatment, special need and carer in Malaysia • Medical condition certified by medical practitioner
Basic supporting equipment
RM6000
• Medical treatment, special need and carer in Malaysia • Medical condition certified by medical practitioner
Child Related Deductions
Unmarried child <18 years old
RM2000
Unmarried disable child
RM6000
Child care fees
RM3000
For registered childcare center / kindergarden only
Unmarried child > 18 years old
RM2000
• Full time education: A level, matriculation, certification or preparatory courses
Further deduction for unmarried disable child > 18 years old
RM8000
• Diplomas or above qualification in Malaysia • Bachelor degree or above outside Malaysia
Contribution
Life insurance premium (For self & spouse)
• Category RM7000
• Others RM3000
Contribution to EPF / approved scheme
RM4000
Net deposit in Skim Simpanan Pendidikan Nasional (SSPN) for Child
RM8000
Insurance premiums for education or medical (For self, spouse and child)
RM3000
Contribution to SOCSO & EIS
RM350
Deferred Annuity and PRS
RM3000