Personal Tax Relief 2023

NO.	INDIVIDUAL RELIEF TYPE	AMOUNT (RM)
1.	Individual And Dependent Relatives	9000
2.	Husband/Wife/Alimony To The Ex-Wife	4000
3.	Self Study Degree Other Than Master Or Doctor Of Philosophy Master Level Or Doctor Of Philosophy Skill Improvement Or Personal Development Courses (Limited RM 2000)	7000
4.	Additional Deductions For Disabled Individual	6000
5.	Additional Deduction For Disabled Husband Or Wife	5000

NO.	INDIVIDUAL RELIEF TYPE	AMOUNT (RM)
6.	Socso/Insurance Scheme Employment	350
7.	Life Insurance And EPF i) Individual Employees & Other Than Civil Servants (Pensioned) And Self Employed Approved Schemes Or Voluntary Contribution To EPF (Limited RM4000) Life Insurance Premium, Family Takaful Contribution Or Voluntary To EFP (Limited RM3000)	7000
8.	Deferred Annuity And Private Retirement Scheme	3000
9.	SSPM (Net Savings)	8000
10.	Education And Medical Insurance (Individual/Spouse/Child)	3000

NO.	INDIVIDUAL RELIEF TYPE	AMOUNT (RM)
11.	Installation/Rental/Purchase On Charging Facilities For Electric Vehicle For Own Use	2500
12.	Lifestyle Purchase & Subscription Of Reading Materials Purchase Of Personal Computer, Smartphone/Tablet Payment Of Monthly Bill For Internet Subscriptionm Purchase Of Sports Equipment & Payment Of Gym Membership	2500
13.	Purchase Of Breastfeeding Equipment Female Taxpayers Only A Child Aged Below 2 Years Allowed Once In Every 2 Year Of Assessment	1000
14.	Purchase Of Basic Supporting Equipment (Individual/ Husband/ Wife/ Child/ Oku Parents)	6000
15.	Additional Lifestyle Related Sport Activities Purchase Of Sport Equipment Payment/ Rental To Any Sport Facilities Registration Fee For Any Sport Competitions	500
16.	Medical Treatment Special Needs And Carer Expenses For Parents	8000
17.	Medical Expenses Serious Deseases (Individual/ Husband/ Wife/ Child) Fertility Treatment Expense (For Self/ Spouse) Expenses (Limited Rm1000) For: Complete Medical Examination, Covid-19 Detection Tedt And Mental Health Examination And Consultation Medical Expense For Vaccination First Intervention Treatment/ Rehabilitation Of Children With Learning Disabilities (Limited Rm4,000)	10000

NO.	INDIVIDUAL RELIEF TYPE	AMOUNT (RM)
18.	Child Aged Below 18 Years Unmarried	2000
19.	Child Aged Above 18 Years Unmarried Full-Time Education	2000
20.	Child Aged Above 18 Years Unmarried IPT Education (Diploma Or Higher)	8000
21.	Child Care Fees/ Registered Kindergarten Aged 6 Years And Below Allowed Claim Either Husband Or Wife	3000
22.	Disabled Child	6000
23.	Additional For Disabled Child Unmarried IPT Education (Diploma Or Higher)	8000