Resident 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 (with effect from YA 2019)||Actual amount expended (twice in a lifetime)|