Malaysia

Individual - Other tax credits and incentives

Last reviewed - 06 December 2023

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 Actual amount expended (twice in a lifetime)