21 Tax Reliefs Malaysians Can Claim For This 2022

It looks like that time of year has come again, where you’ll have to pay taxes. *groans* But while filing up your form, remember to claim for these tax reliefs!

If it’s your first time filing taxes, you can check out this quick guide here on the steps to do so!

Here is a full list of tax reliefs you can looks forward to this season: 

1. Individual and dependent relatives (RM9,000)

2. Education fees for yourself (restricted to RM7,000)

• If you’re taking up a degree at a masters or doctorate level, you are eligible for the tax relief no matter the course you are studying. Though, for undergraduate degrees, you are only eligible for the tax relief if you are taking up the following courses: law, accounting, Islamic financing, technical, vocational, industrial, scientific and technology studies.
• You are also restricted to a RM1,000 tax relief if you are taking courses for the purpose of up-skilling or self-enhancement recognised by the Director General of Skills Development under the National Skills Development Act 2006, effective from YA 2021 until YA 2022.

3. Medical expenses for serious diseases for self, spouse or child (restricted to RM8,000)

4. Medical expenses for fertility treatment for self or spouse (restricted to RM8,000)

5. Vaccination expenses for self, spouse and child (restricted to RM1,000)

Types of vaccine which qualify for deduction are as follows:

• Pneumococcal;
• Human papillomavirus (HPV)
• Influenza;
• Rotavirus;
• Varicella;
• Meningococcal;
• TDAP combination ( tetanus-diphtheria-acellular-pertussis)
• Coronavirus Disease 2019 (Covid-19)

You can also claim tax relief restricted to RM1,000 for complete medical examinations for yourself, your spouse and your child, as well as Covid-19 detection tests and vaccination expenses for yourself, your spouse and your child.

6. Lifestyle expenses for yourself, your spouse or your child (restricted to RM2,500)

• This includes the purchase and subscription of books/journals/magazines/newspapers (including electronic subscription) and other similar publications except banned reading materials.
• You can also enjoy this tax relief for the purchase of personal computers, smartphones or tablets that are not for business uses and the purchase of sports equipment for sports activities defined under the Sports Development Act 1997 and the payment of gym membership.
• If you internet subscription is under your own name, the monthly payment for that also applies for this tax relief.

7. Lifestyle purchase of personal computers, smartphones or tablets that are not for business uses (restricted to RM2,500)

• This applies to purchase you’ve made for yourself, your spouse or your child
• This deduction is an addition to the deduction granted under item 10.

8. Lifestyle – Sports activities (restricted to RM500)

• This includes the purchases of sports equipment for any sports activities as defined under the Sport Development Act 1997 (excluding motorised two-wheeled bicycles).
• You are also eligible for this tax relief for the payment of rental or entrance fees to any sports facility and for the payment of registration fees for any sports competition where the organizer is approved and licensed by the Commissioner of Sports under the Sport Development Act 1997.

9. Education and medical insurance (restricted to RM3,000)

• This includes whatever that does not go through payroll deductions.

10. Life insurance and EPF (restricted to RM7,000)

This includes whatever that does not go through payroll deductions.

1. Pensionable public servant category
   • Life insurance premium
2. Other than pensionable public servant category
   • Life insurance premium (Restricted to RM3,000)
   • Contribution to EPF / approved scheme (Restricted to RM4,000

11. Purchase of breastfeeding equipment (restricted to RM1,000)

• This deduction is only allowed once in every 2 years of assessment.

12. Child care fees to child care centre/kindergarten (restricted to RM3,000)

• This is applicable for children aged 6 years and below

13. Net deposit in Skim Simpanan Pendidikan Nasional (restricted to RM8,000)

• This net deposit is the total deposit in 2021 MINUS the total withdrawal in 2021.

14. Husband/wife (restricted to RM4,000)

• You can claim this relief if your spouse has no source of income OR elects for joint assessment in your name.
• You are not eligible for this if your spouse has a gross income exceeding RM4,000 derived from sources outside Malaysia.
• This includes the payment of alimony to former wives.
• For disabled husband/wife, the relief goes up to RM5,000.

15. Each unmarried child and under the age of 18 years old (RM2,000)

16. Each unmarried child of 18 years and above (RM2,000)

• This tax relief is only eligible for parents of children who are receiving a full-time education including A-Levels, certificate, matriculation or preparatory courses.

17. Each unmarried child of 18 years and above (RM8,000)

• This tax relief is only eligible for parents of children receiving further education in Malaysia, in respect of an award of diploma or higher, excluding matriculation or preparatory courses.
• Parents of children receiving further education outside Malaysia in respect of an award of degree or its equivalent including Masters or Doctorates are also eligible.
• The instruction and educational establishment shall be approved by the relevant government authorities.

18. Parents with disabled children (RM6,000)

• Parents will receive an additional exemption of RM8,000 for disabled children aged 18 years and above, who are not married and pursuing diplomas or above qualification in Malaysia such as bachelor degree or above outside Malaysia.
• This additional exemption is only eligible for programs and Higher Education Institutes that are accredited by related Government authorities.

19. Deferred Annuity and Private Retirement Scheme (PRS) (restricted to RM3,000)

• This is with effect from the assessment year of 2012 until the assessment year of 2025.

20. Contribution to the Social Security Organization (SOCSO) (restricted to RM250)

21. Payment for accommodation at premises registered with the Commissioner of Tourism and entrance fee to a tourist attraction (restricted to RM1,000)

• This is only eligible for expenses incurred on or after 1 March 2020 until 31st December 2021. Registered accommodation premises can be checked here. 

For more information on the tax reliefs offered by the government, you can check out Lembaga Hasil Dalam Negeri Malaysia’s (LHDN’s) website here. 

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