Individual Relief Types & Tax Relief
Individual Relief Types for the Year of Assessment 2021
The following tables show the Individual Relief Types for employees. There really are a lot of tax reliefs and if you plan your reliefs effectively every year, you could be saving thousands in taxes every year.
| Individual Relief Types | Amount |
| Self and dependent relatives | RM9,000 |
Insurance & other policies
| Life insurance and EPF including not through salary deduction. For pensionable public servants: up to RM7,000 life insurance For non-public servants: up to RM3,000 for life insurance and up to RM4,000 for EPF | RM7,000 |
| Deferred annuity and Private Retirement Scheme (PRS) – with effect from the year of assessment 2012 until the year of assessment 2025 | RM3,000 |
| Insurance premium for education or medical benefit including not through salary deduction | RM3,000 |
| Contribution to the Social Security Organisation (SOCSO) | RM250 |
Applicable to certain taxpayers
| Husband/Wife/Alimony payment to the former spouse | RM4,000 |
| Medical expenses for parents (treatment, special needs, carer expenses) | RM8,000 |
| Education fees (Individual) (i) Other than a degree at Masters or Doctorate level for acquiring law, accounting, Islamic financing, technical, vocational, industrial, scientific or technological skills of qualification; (ii) Degree at Masters or Doctorate level for acquiring any skills or qualifications | RM7,000 |
| Medical expenses for serious diseases for self, spouse or child (including vaccination expenses up to RM1,000) | RM8,000 |
| Complete medical examination for self, spouse or child including Covid-19 screening (up to RM1,000) | |
| Fertility or IVF treatments | |
| Lifestyle: (i) Purchase of books, journals, magazine, printed newspaper and other similar publications (except banned reading materials) for self, spouse or child; (ii) Purchase of a personal computer, smartphone or tablet for self, spouse or child; (iii) Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997 (excluding motorised two-wheel bicycles) and gym memberships for self, spouse or child; and (iv) Payment of monthly bill for internet subscription (under taxpayer name) | RM2,500 |
| Lifestyle: Purchase of personal computer, smartphone or tablet for self, spouse or child and not for business use. (This relief for YA2021 is an addition to the existing lifestyle relief) | RM2,500 |
| Lifestyle (sports activity): Purchase of sport equipment, facility rental, entrance fee and registration fee for licensed sports competitions. | RM500 |
| Purchase of breastfeeding equipment (claim allowed once every 2 years) | RM1,000 |
| Disabled individual | RM6,000 |
| Disabled wife/husband | RM5,000 |
| Basic supporting equipment (for disabled self, spouse, child or parent) | RM6,000 |
| Domestic travel expenses for registered accommodation and entrance fees (for expenses incurred from March 1, 2020 until December 31, 2021) | RM1,000 |
Applicable to tax-paying parents
| Ordinary child relief | RM2,000 |
| Each unmarried child of 18 years and above who is receiving full-time education (“A-Level”, certificate, matriculation or preparatory courses) Each unmarried child of 18 years and above that is: (i) receiving further education in Malaysia for diploma or higher (excluding matriculation/preparatory courses) (ii) receiving further education outside Malaysia for degree or its equivalent (including Master or Doctorate) (iii) the instruction and educational establishment shall be approved by the relevant government authority | RM2,000 |
| Disabled child | RM8,000/per child |
| Additional exemption of RM8,000 of disabled child aged 18 years old and above, not married and pursuing diplomas or above qualifications in Malaysia or bachelor degree or above outside of Malaysia in program and in Higher Education Institute that is accredited by related Government authorities | RM6,000/per child |
| Net saving in SSPN’s scheme (total deposit in year 2021 minus total withdrawal in year 2021) | RM8,000 |
| Childcare fees to a childcare centre or a kindergarten | RM3,000 |
Tax Relief
- A Tax Relief is a deduction from the total income to derive your chargeable income, whereas a Tax Relief is deducted from the actual taxed amount.
- A Tax Relief can help you reduce your tax further.
