Malaysia
Individual - Other tax credits and incentives
Last reviewed - 26 June 2024Resident individuals are eligible to claim the following tax rebates, which are to be deducted from tax charged. Any excess is not refundable.
Types of rebate | MYR |
Individual's chargeable income does not exceed MYR 35,000 | 400 |
If husband and wife are separately assessed and the chargeable income of each does not exceed MYR 35,000 | 400 (each) |
If husband and wife are jointly assessed and the joint chargeable income does not exceed MYR 35,000 | 800 |
Rebate for Zakat, Fitrah, or other Islamic religious dues paid | Actual amount expended |
Rebate for departure levy paid for performing umrah and pilgrimage to holy places | Actual amount expended (twice in a lifetime) |