Tax Reliefs for Year Assessment 2024

Relief Types

Amount

1

Individual and dependent relatives

RM9,000

2

Expenses for parents:

• Medical treatment, dental treatment, special needs, and caregiver expenses (certified by a medical practitioner)
• Complete medical examination (restricted to RM1,000)

RM8,000

(restricted)

3

Purchase of basic supporting equipment for disabled self, spouse, child, or parent

RM6,000

(restricted)

4

Disabled individual

RM6,000

5

Education fees (self):

• Diploma & degree in law, accounting, Islamic finance, technical, vocational, industrial, scientific, or technology fields
• Master’s & PhD in any field
• Courses for upskilling or self-enhancement (restricted to RM2,000)

RM7,000

(restricted)

6

Medical expenses:

• Serious diseases (self, spouse, or child)
• Fertility treatment (self or spouse)
• Vaccination (restricted to RM1,000)
• Dental examination and treatment (restricted to RM1,000)

RM10,000

(restricted)

7

Expenses (restricted to RM1,000) on:

• Complete medical examination (self, spouse, or child)
• COVID-19 detection test, including self-test kits
• Mental health examination or consultation

8

Expenses (restricted to RM4,000) for children aged 18 and below:

• Intellectual disability diagnosis assessment
• Early intervention program / rehabilitation treatment

9

Lifestyle relief:

• Purchase or subscription of books, journals, magazines, newspapers (excluding banned materials)
• Purchase of a personal computer, smartphone, or tablet (not for business use)
• Monthly internet subscription bill (under own name)
• Skill improvement or personal development course fees

RM2,500

(restricted)

10

Additional lifestyle relief:

• Purchase of sports equipment for activities under the Sports Development Act 1997
• Payment for rental or entrance to sports facilities
• Registration fees for sports competitions approved by the Commissioner of Sports
• Gym membership fees / sports training

RM1,000

(restricted)

11

Purchase of breastfeeding equipment (for own use, for a child aged 2 years and below; allowed once every two years)

RM1,000

(restricted)

12

Childcare fees for a registered child care center/kindergarten (for children aged 6 years and below)

RM3,000

(restricted)

13

Net deposit in the National Education Savings Scheme (SSPN)

RM8,000

(restricted)

14

Husband/wife/alimony payment to former wife

RM4,000

(restricted)

15

Disabled spouse

RM5,000

16a

Each unmarried child under 18 years old

RM2,000

16b

Each unmarried child aged 18 and above, receiving full-time education (“A-Level”, certificate, matriculation, or preparatory courses)

RM2,000

Each unmarried child aged 18 and above pursuing further education:

• Diploma or higher in Malaysia (excluding matriculation/preparatory courses)
• Degree or equivalent outside Malaysia (including Master’s or Doctorate)
• Approved by the relevant government authority

RM8,000

16c

Disabled child

RM6,000

Additional exemption for a disabled child (aged 18 and above, unmarried, and pursuing diploma or higher in Malaysia or a degree or higher abroad in an accredited institution)

RM8,000

17

Life insurance & EPF contributions:

• Mandatory or voluntary EPF contributions (restricted to RM4,000)
• Life insurance premium / family takaful or additional voluntary EPF contributions (restricted to RM3,000)

RM7,000

(restricted)

18

Deferred annuity & Private Retirement Scheme (PRS)

RM3,000

(restricted)

19

Education & medical insurance

RM3,000

(restricted)

20

Contribution to the Social Security Organization (SOCSO)

RM350

(restricted)

21

Expenses for electric vehicle (EV) charging facilities (not for business use)

RM2,500

(restricted)