Individual - Deductions

Last reviewed - 06 December 2023

Employment expenses

Employees are allowed a deduction for any expenditure incurred wholly and exclusively in the performance of their duties, but no allowance is given for tax depreciation. Expenses of a private or domestic nature are expressly excluded from deduction; for example, the cost of hiring domestic servants to help in housekeeping while one is away at work is not deductible.

Subscriptions to associations related to the individual's profession are deductible.

Personal deductions

Non-business expenses, for example, domestic or household expenses and taxes, are not deductible.

Charitable contributions

Donations to approved institutions or organisations are deductible, subject to limits. 

Mortgage interest expenses

Mortgage interest incurred to finance the purchase of a house is deductible only if income is derived from the house.

Other personal deductions (reliefs)

Reliefs (year of assessment 2023) Maximum (MYR)
Medical expenses:  
Parents: Medical treatment, special needs, and carer expenses. 8,000
Self, spouse, or child: Treatment of a serious disease, expenses incurred on fertility treatment, vaccination (including medical examination fees, COVID-19 screening, and mental health examinations or consultations, subject to a limit of MYR 1,000), or learning disability diagnosis and early intervention and rehabilitation expenditure (up to MYR 4,000). 10,000
Disability-supporting equipment for the use of a disabled individual, spouse, child, or parent. 6,000
Pension/provident funds and insurance premiums:  
Approved pension/provident fund contributions by an individual, and additional voluntary contribution to EPF. 4,000
Life insurance premiums for an individual and/or spouse's life, and additional voluntary contribution to EPF. 3,000
Contributions made to Private Retirement Scheme and Deferred Annuity Scheme (from year of assessment 2012 to year of assessment 2025). 3,000
Premiums for insurance on education or for medical benefits incurred for the individual, spouse, or child. 3,000
Deposit under the National Education Savings Scheme (from year of assessment 2012 to year of assessment 2024). 8,000
Employee's contribution to SOCSO 350
Education fees for self:
  • for a course of study in Malaysia up to tertiary level undertaken to acquire law, accountancy, Islamic financing, technical, vocational, industrial, scientific, or technological skills (including fees for attending upskilling and self-enhancement courses, limited to MYR 2,000 [year of assessment 2022 to year of assessment 2023]), or
  • for a degree at Masters or Doctorate level for purposes of acquiring any skill or qualification.
Lifestyle relief as follows:
  • Purchase or subscription of books, journals, magazines, newspaper (including electronic newspapers), and other similar publications for the purpose of enhancing knowledge.
  • Purchase of personal computer, smartphone, or tablet.
  • Purchase of sports equipment and gym membership.
  • Internet subscription.
Additional relief for expenditure related to cost of purchasing sports equipment, entry/rental fees for sports facilities, and registration fees for sports competitions. 500
Purchase of breastfeeding equipment once every two years (for women taxpayers only). 1,000
Fees paid to childcare centre and kindergarten (for child / children below six years old). Additional deduction of MYR 1,000 for year of assessment 2020 to year of assessment 2024 (increased maximum to MYR 3,000). 2,000
Costs related to electric vehicle charging facilities, including installation, rental, hire-purchase of equipment, or subscription fees (years of assessment 2022 and 2023). 2,500

The above are also available to a spouse who is separately assessed.

Personal reliefs

The following personal reliefs can also be deducted in arriving at chargeable income of the resident individual for year of assessment 2023:

Reliefs (year of assessment 2023) MYR
Self 9,000
Spouse (under joint assessment) 4,000
For each child:  
Below 18 years of age 2,000
Over 18 years of age who is receiving full-time instruction (matriculation course / pre-degree / A-Level), or 2,000
Over 18 years of age who is receiving full-time instruction at an establishment of higher education in Malaysia (at diploma level and higher) or outside Malaysia (at degree level and above), or serving under article of indentures in a trade or profession, provided certain conditions are met. 8,000
Self (additional) 6,000
Spouse (additional) 5,000
For each physically or mentally handicapped child 6,000
Additional relief if that child is over 18 and receiving higher education or studying under articles or indentures in a trade or profession. 8,000

The above are also available to a spouse who is separately assessed.