Tax Relief Personal Tax – YA 2023
A summary of the key relief available to resident individual for Year of Assessment 2023
| Item | Description | Amount |
| 1 | Medical expenses, Carer, Special Needs Expenses expended on own parents | 8,000 max |
| 2 | Medical expenses expended on self, spouse or child with serious disease, and for fertility treatment, including up to RM1,000 for medical examination and RM1,000 for vaccination. An expanded scope a maximum of RM4,000 of intervention expenditure related to Autism (ASD), ADHD, Global Developmental Delay, Intellectual Disability, Down Syndrome or Specific Learning Disabilities | 10,000 max |
| 3 | Basic supporting equipment for disabled self, spouse, child or parents (example like wheelchair, hearing aid) | 6,000 max |
| 4 | Study course fees for skills or qualifications including up to RM2,000 for recognised upskilling and self-enhancement courses | 7,000 max |
| 5 | Lifestyle expenses (Books, journals, magazines, newspapers, and other similar publications. Personal computer, smartphone, or tablet. Gym memberships and sports equipment for activities defined under the Sports Development Act 1997. Monthly internet subscriptions under your personal name.) | 2,500 max |
| 6 | Additional lifestyle allowance for sports related items including rental or entrance fee to any sports facility and registration fee for any sports competition | 500 max |
| 7 | Child relief (various categories) | 2,000 to 14,000 |
| 8 | Breastfeeding equipment (must have a child below 2 years, and claimable once every 2 year of assessment) | 1,000 max |
| 9 | Life insurance premiums or Voluntary contribution to EPF (Mandatory contribution does not qualify for this RM3,000 relief.) | 3,000 max |
| 10 | EPF contribution | 4,000 max |
| 11 | Medical / Education insurance | 3,000 max |
| 11 | SOCSO contribution | 350 max |
| 12 | Private Retirement Scheme contributions or Deferred Annuity premiums | 3,000 max |
| 13 | Childcare expenses (paid to registered child care centre or registered kindergarten for children aged 6 and below will be extended up to YA 2024) | 3,000 max |
| 14 | Net savings into SSPN account for child (extended to YA 2024) | 8,000 max |
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