Malaysian Income Tax Relief 2019 (for 2020 Tax Filing)

Filing for your tax for year of assessment 2019 but aren’t sure if you are maximizing all your Malaysian income tax relief?

Then you have landed in the right page.

Because this is the most comprehensive and practical guide on income tax relief in Malaysia, for the non-tax savvy you…yes you!

The best part?

If you digest this by Dec 2019, then in April 2020, you don’t need scramble around to find the receipts for items you purchased the year before.

Let’s get started by picking a subtopic below

The easiest Malaysian income tax relief to be eligible for

The most overlooked income tax relief you could miss out

The easiest mistake to make in claiming income tax relief

How to use investment to claim more income tax relief

How to use your parents to claim higher income tax relief

How to use your spouse to claim higher income tax relief

Using your children to claim even more income tax relief

Uncommon Malaysian income tax relief and deduction

Frequently Asked Questions on Malaysian income tax relief

The easiest Malaysian income tax relief to be eligible for

EPF (KWSP) contribution INCLUDING not through salary deduction (3) RM 4000
Contribution to the Social Security Organization (SOCSO) RM 250
Lifestyle:
(i) Purchase of books journals, magazines, printed newspaper and other similar publications (except banned reading materials);
(ii) Purchase of a personal computer, smartphone or tablet; (1)
(iii) Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997 (excluding motorized two-wheel bicycles) and gym memberships; (2)
(iv) Payment of monthly bill for internet subscription
RM 2,500, including child & spouse

(1) Hybrid computers include Microsoft Surface, Windows 8 Hybrid Laptop, refer to devices that possess attributes of a personal computer and a tablet with the use of a convertible / detachable keyboard and touchscreen.
Taxpayers cannot claim income tax reliefs for hybrid computers by placing it under personal computers as LHDN considers hybrid computers as a separate categories of devices.

(2) Equipment like dumbbell, golf set, footballs, shuttlecocks, nets, rackets, martial arts weapons, fencing swords, electronic scoreboards are considered as sports equipment. Meanwhile, jerseys, sports shoes, pants, swimsuits are considered as sports attire, which means you can’t claim for a lifestyle income tax relief. 

(3) A voluntary contribution made by an individual to an approved provident is not allowed as a tax deduction. However, the ‘voluntary contribution’ restriction does not apply to a self employed person who contributed to the EPF.


The most overlooked Malaysian income tax relief you can miss out

Life insurance RM 3000
Insurance premium for education or medical benefit INCLUDING not through salary deduction (1) RM 3000

I purchased insurance policies for my two children under my wife’s name but I am paying the premium using auto debit from my credit card. Can I claim this?

To qualify for the this income tax relief, the Malaysian insurance policy must be in your name (policy owner as the claimant).

(1) A medical policy must satisfy the following criteria –
(a) the expenses should be related to the medical treatment resulting from a disease or an accident or a disability;
(b) the policy coverage should be for a period of 12 months or more;
(c) the policy can be a stand-alone policy or as a rider to a life insurance policy. If it is a rider, only the rider premium can qualify for tax relief;
(d) where a dreadful disease cover is attached to a basic policy, the whole amount of the rider premium paid is allowed as a tax relief;
(e) where a dreadful disease cover is packaged together with a term life/personal accident cover, 60% of the package premium is allowed as a income tax deduction;
(f) group medical policy where the employee pays the premium for the medical benefit also qualifies for income tax deduction; and
(g) premium for waiver benefit rider and travel and medical expenses insurance are not allowable as a tax deduction.


The easiest mistake to make in claiming income tax relief

Scenario #1 – You only have a medical card (which you are paying RM 2,000 annually) and you put in the entire RM 2,000 under the “Insurance premium for medical benefit” tax relief. However, when you are singled out for random audit by LHDN, the taxman say you are over-claiming this tax relief by RM 300.

You wonder what’s wrong?

Scenario #2 – You have 1 insurance policy which consist of Life insurance, Critical Illness coverage and a Medical Card.

When you want to do your tax filing, you are utterly confused on how to split the different components (riders) and their corresponding premiums into the 2 categories of insurance tax reliefs (3,000 + 3,000)

The answer lies in the table below:

Life
insurance
You can claim for income tax relief for life insurance premiums on your own life or the life of your spouse RM 6000 (both,
for combined
assessment, or
each, for separate assessment)
Medical
Insurance (1)
Whether you have a medical rider or a standalone medical policy, 100% of the premiums paid is eligible RM 3000
Medical/
Life
Insurance (2)
For policy/rider where dread disease coverage is packaged together with term life coverage, 60% of the total premiums paid may be allowed for deduction for Medical RM 3000
Education
insurance (3)
You may claim for tax deduction for a policy purchased as an education policy for your child(ren) RM 3000
Automatic
premium
loan
As per Lembaga Hasil Dalam Negeri guideline dated 6 June 2005, premiums paid via Automatic Premium Loan are NOT entitled for tax relief Not
Allowed

Note: (1), (2) and (3) are combined, not separate.

Now, it’s really not easy to maximize your life or heath insurance coverage with the limited income tax reliefs (3,000 + 3,000) available to your every year.

In other words, you want to buy 1 million life insurance with 250k critical illness coverage and a decent medical card, using the combined RM 6,000 tax reliefs, instead of just 200k Life & Critical Illness insurance with no medical card, don’t you agree?

But most insurance agents or intermediaries like to do the latter for you, so that they tend to maximize their earned commissions by recommending you the expensive plans unnecessarily, often without good reasons.

Without you even knowing! Because you don’t know what you don’t know.

But we want to ‘save’ you from such predicament.

That is what we are doing every day inside AskCF.com, a paid membership site where you can get non-biased, independent answers to your urgent financial question(s), like paying a consultation fee visiting your doctor.

If you know follow our custom-tailored recommendations in AskCF.com, you not only obtain the best value out of your tax-deductions-eligible insurance premiums for yourself…

…you will also be able to squeeze out more value (coverage) out of the eligible insurance tax reliefs (premiums) to further extend insurance coverage for your spouse and children, wherever applicable.

You save tens of thousands of Ringgit over the years in the process with a single actionable advice.

Here’s a good example of an actual insurance income tax reliefs annual statement which you MUST USE to file for your Borang B or BE every year


How to use investment to claim more Malaysian income tax relief

Deferred Annuity and Private Retirement Scheme (PRS) – with effect from year assessment 2012 until year assessment 2021 (1) RM 3000
Net saving in SSPN’s scheme (total deposit during the year MINUS total withdrawal in the same year) (2) RM 8000

(1) Section 49(1D) of the Income Tax Act (ITA) provides that income tax deduction not exceeding RM3,000 can be claimed by an individual who has
(a) paid premiums for a deferred annuity; or
(b) made or suffered the making of a contribution to a private retirement scheme approved by the Securities Commission.

(2) SSPN is a saving scheme introduced by the Perbadanan Tabung Pendidikan Tinggi Nasional (PTPTN). PTPTN was established under the Perbadanan Tabung Pendidikan Tinggi Nasional Act 1997. It is a pre-requisite for taking a PTPTN loan. 

SSPN (National Education Savings Scheme) was introduced by the Malaysian government in 2004 to enable parents to save and eventually finance their children’s education at higher learning institutions.

To encourage individuals to deposit into SSPN, paragraph 46(1)(k) of the ITA was introduced to allow an income tax deduction for individuals who make deposits into the scheme

Account opening can be made online, via PTPTN counter or agent, and banks like Maybank, Bank Islam, RHB Bank, Agrobank, Bank Islam. No restrictions on the number of SSPN account you can open.


How to use your parents to claim higher income tax relief

 

Medical expenses for parents (1) RM 5000
Parents: Limited 1,500 for only one mother & Limited 1,500 for only one father (2) RM 3000

(1) Medical expenses for parents which qualify for deductions include:

  • Medical treatment expenditures for parents who are diagnosed with diseases or physical/mental disabilities
  • Medical care for parents provided by a nursing home
  • Dental treatment limited to tooth extraction, filling, scaling and cleaning but excluding cosmetic dental treatment
  • Special needs expenditures such as nutritional food and disposable diapers

You must substantiate your claim for this income tax relief in Malaysia with written evidence/prescribed/endorsed by a certified medical practitioner registered with the Malaysian Medical Council (MMC) supported by purchase/payment receipt. Carer must have written certification or valid work permit, excluding the spouse or children, if any, of person receiving care.

On top of that, the parents shall be resident in Malaysia and the medical treatment or care services must be provided in Malaysia.

(2) This income tax relief can be shared with other siblings provided that the total tax relief claimed does not exceed MYR 1,500 for a mother and MYR 1,500 for a father.

a) If two or more children were to claim the tax deductions, each child is eligible to claim a portion of the total RM1,500 on behalf of the mother and another portion of the total RM1,500 on behalf of the father, where the cumulative total claims from all children are limited to RM3,000 only.

To claim this income tax relief, the Malaysian taxpayer must fulfill all the following conditions:

  • The taxpayer does not claim expenses related to the medical treatment and care of parents.
  • The parents are the legitimate natural parents and foster parents in accordance with the law (subject to a maximum of two persons).
  • The parents are aged 60 years and above.
  • The parents are tax residents in Malaysia in the current year of assessment.
  • The parents have an annual income not exceeding MYR 24,000 per annum for each parent. Income means any income that is obtained from salary, business gains, pensions, interest (including interest from fixed deposit) and etc.
  • This is planned to be effective from 1 January 2016 to 31 December 2020.

How to use your spouse for more Malaysia income tax relief

 

(i) Purchase of books journals, magazines, printed newspaper and other similar publications (except banned reading materials) for spouse;
(ii) Purchase of a personal computer, smartphone or tablet for spouse;
(iii) Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997 (exclude motorized two-wheel bicycle) and gym memberships for spouse;
RM 2,500,
including
self & child

Using your children to claim even more Malaysian income tax relief

 

(i) Purchase of books journals, magazines, printed newspaper and other similar publications (except banned reading materials) for child;
(ii) Purchase of a personal computer, smartphone or tablet for child;
(iii) Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997 (exclude motorized two-wheel bicycle) and gym memberships for child;
RM 2,500,
including
self & spouse
Ordinary Child relief or each unmarried child of 18 years and above who is receiving full-time education (“A-Level”, certificate, matriculation or preparatory courses). RM 2000 each
Purchase of breastfeeding equipment (1) RM 1000
Insurance premium for education or medical benefit INCLUDING not through salary deduction (3) RM 3000
Net saving in SSPN’s scheme (total deposit during the year MINUS total withdrawal in the same year) (4) RM 8000
Child care fees to a Child Care Centre or a Kindergarten (2) RM 1000
Each unmarried child of 18 years and above that:
(i) receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/preparatory courses).
(ii) receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).
(iii) the instruction and educational establishment shall be approved by the relevant government authority.
RM 8000 each

(1) The types of breastfeeding equipment that are entitled to this income tax relief in Malaysia are the breast pump kit (manual and electronic), ice pack, breast milk collection/storage equipment and a cooler set/bag. Only claimable once every two years. Obviously, it’s only available for women.

(2) Lembaga Hasil Dalam Negeri (LHDN aka Inland Revenue Board) introduced this income tax relief in Malaysia for the parents with infants or children under 6 years old, and paying childcare fees. However, this income tax relief is not applicable for private nannies or caretakers. Also, only either of the parents can claim the tax relief for childcare fees, not both.
The qualified registered child care centres and kindergartens eligible can be found from the directory on the Department of Social Welfare’s website. As always, request and keep all relevant invoice/receipts.

(3) An education policy must satisfy the following criteria –
(a) the policy must be contracted by the individual for himself/herself, his/her spouse or child;
(b) the beneficiary should be the child;
(c) where the insured is the parent, the child must be the nominee;

(d) where the child is the insured,
(i) it is compulsory that the life of the person paying the premium (parent) must be covered (payor benefit rider);
(ii) the rider must also have the same duration as the basic policy;
(iii) where the rider is packaged together with the basic policy in a single premium, the whole premium paid will qualify for tax deduction; and
(iv) where the payee of the policy does not qualify for payee benefit, the premium paid for the basic policy will not qualify for tax deduction.
(e) In respect of a takaful policy, the participant is the parent and proceeds of the policy must be made “hibah” (gift) to the child;
(f) The maturity amount in respect of both conventional or takaful policy must be scheduled to be payable when the child is between the ages of 13 and 25.

(4) SSPN provides the following extra benefits

  • Matching RM500 savings for RM500 invested in for children aged 7-12 (withdrawable only after age 18)
  • Free takaful insurance with minimum deposit RM1,000.
  • Consideration for matching grant of up to RM10,000 for eligible families with monthly base pay below RM4,000.
  • Savings guaranteed by the Malaysian government.

SSPN partial withdrawal can be at any time with min RM20 to keep account active.

SSPN complete account closure can be done at any time. You can opt to reopen your account again.

SSPN account closure also occurs upon depositor death.

SSPN account closure requires submission of deposit withdrawal form, account closure form, copy of savings account book front page, and matching grant form/death certificate/other relevant documents (if applicable). You can actually close your SSPN account (full withdrawal) at any time, not necessarily for the purpose of  your child admission to higher institutions of learning.

Account closure takes up to 14 working days with full and complete documents submission.

Latest SSPN annual dividend history can be checked HERE.

 


Uncommon Malaysian income tax relief and deduction

Basic supporting equipment for disabled self, spouse, child or parent (1) RM 6000
Disabled Individual RM 6000
Education Fees (Self) (2)
(i) Other than a degree at Masters or Doctorate level-for acquiring law, accounting, Islamic financing, technical, vocational, industrial, scientific or technological skills or qualifications;
(ii) Degree at Masters/Doctorate level-for acquiring any skills or qualification
RM 7000
(i) Medical expenses for serious diseases for self, spouse or child (3)

(ii) Complete medical examination for self, spouse, child – 500 (Limited)
RM 6000
Husband/Wife/Alimony Payments (4) RM 4000
Disabled Spouse RM 6000
Disabled child RM 6000
Extra exemption of RM8,000 disabled child age 18 years old & above, not married and pursuing diplomas or above qualification in Malaysia or bachelor’s degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities RM 8000
Approved Donations / Gifts / Contributions

Gift of Money to the Government, State Government or Local Authorities

Gift of Money to Approved Institutions / Organisations / Funds
Gift of Money for Any Sports Activity Approved by the Minister of Finance
Gift of Money or Cost of Contribution In Kind for any Project of National
Interest Approved by the Ministry of Finance
No
Restriction

Restricted to 7% of Aggregate Income

(1) Basic supporting equipment includes haemodialysis machine, wheelchair, artificial leg and hearing aid but excludes optical lenses and spectacles

(2) If you’re pursuing a certificate/diploma, bachelor’s degree in say, English Literature, Performing Arts, Philosophy, Anthropology – basically non-vocational – you’re not eligible for the education tax relief.

(3) Cancer, heart attack, pulmonary hypertension, renal failure, chronic liver disease, fulminant viral hepatitis, brain tumour, major burns, major organ transplant, Parkinson’s Disease, HIV/AIDS, major amputation of limbs, head trauma, chronic skin disease, diabetes mellitus, major thalassemia, rheumatology and leukemia

If you have mental health condition, you can claim for tax relief for your medications, therapy and check up.

From Year of assessment 2020 (not applicable for 2019,2018,2017), couples seeking fertility treatment such as in-vitro fertilisation (IVF), intrauterine insemination (IUI) or any other fertility treatment approved by a medical practitioner registered under the Malaysian Medical Council (MMC), can also claim under this income tax relief in Malaysia.

The receipt must also bear the individual’s name. So for instance, if the receipt bears the husband’s name, he can claim the tax relief and the same applies if the receipt is under the wife’s name.

If both husband and wife have receipts for the fertility treatment, both can claim up to a maximum of RM6,000 respectively (total of RM 12,000)

(4) Voluntary alimony payment to a former wife under a mutual agreement but without any formal agreement does not qualify as a deduction


FAQs

What’s the difference between these 2 type of malaysian income tax deductions, namely income tax rebate and income tax reliefs in Malaysia?

Chargeable Income = Total annual income – Tax Reliefs

Tax payable is calculated based on your chargeable income

But Final Tax Payable = Tax payable – Tax rebate

In other words, tax reliefs reduce your chargeable (taxable) income

While tax rebates directly reduce the amount of tax you need to pay.

Is it true that I heard women who return to work can get some sort of income tax relief or tax break?

True. If you’re on a break for more than 2 years and have decided to get back to work, you’re eligible for a one-year individual income tax exemption. This would mean you’re saving a lot of money especially when your income falls into a higher tax bracket.

This tax break programme has been implemented since 2019and will be overseen, as well as managed by a GLC called TalentCorp. Just remember to submit your application to TalentCorp before 31 December 2019. The exemption would be effective for Year of Assessment 2018 to 2020.

This is to cater for women who made the choice to take a break from the workforce after having kids because they want to focus on becoming full-time moms. So to encourage more women to continue their careers and increase the contribution to the national economy, the government has offered a financial incentive.

I purchased supplements which helps in controlling my [medical condition]. However, this is not a prescription from a doctor as I just follow the pharmacist’s recommendation. Am I able to claim for it?

See above. The purchase of supplements or even medication without a doctor’s prescription would not fall within this definition and therefore it is not claimable as a tax relief.

I am on anti-allergy medication. Is the medical costs claimable under Malaysian income tax relief?

See above. Since the definition exemplifies diseases which are serious and chronic in nature, this does not fall within this definition.

I want to claim tax relief for my parents’ medical expenses but receipts are under their name. How should I go about this?

You can claim the tax relief, provided that the tax relief is evidenced by a medical practitioner’s receipt to certify that the treatment was provided for your parents.
Where the receipts are issued in your parents’ names, you may need to substantiate your relationship with your parents by showing proof such as your birth certificate, in the event of an audit by the Inland Revenue Board.

I have a sister who has mental illness and has been staying at a nursing home. He is on full-time medication and consultation at HKL. His monthly nursing home fee is RM 950, which totals RM 11k per year. Can l claim income tax relief of RM6,000 under disabled individual?

The income tax relief of RM6,000 for disabled individual is applicable to a taxpayer who is himself/herself disabled, not his/her siblings. Therefore, you are not entitled to the tax relief.

Can I claim medical expenses for my father-in-law? He is living with me and I pay for all her medical fees.
The tax relief of up to a maximum of RM5,000 is in respect of medical expenses expended by taxpayer for his or her own parents. You are not entitled to claim the tax relief for your in-laws.

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Claim the right amount of Malaysian income tax relief

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Up to RM 12,000 for couples seeking fertility treatments

Lembaga Hasil Dalam Negeri – Tax Relief History

iMoney – Income Tax Relief for YA 2018

RinggitPlus – How to Maximize Income Tax Refund 2019

RinggitPlus – Malaysia Personal Income Tax Guide 2019

LoanStreet.my – 9 Things to know when Doing 2019 Income Tax E-Filing

CompareHero – 7 Tax Exemptions in Malaysia to know about

The GoBear Complete Guide to LHDN Income Tax Reliefs

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This Post Has 72 Comments

  1. Can Credit card statement can be a proof of payment, for example for the purchase of smartphone?

    1. reasonably yes but afaik, the LHDN still require you to furnish the original receipts as proof.

  2. Hi if I want claim parent relief, and I’ve 2 other siblings, and I don’t have contact with them, how do I know if they claim relief or not? Can I claim full and how will LHDN check?

    1. James no easy solution unless you get in touch with them. Of course LHDN can check if they want because you need to enter your parents name and I/C# in the tax filing. But if your siblings are NOT in Malaysia then likely they are not filing tax in Malaysia so there’s nothing to worry. But if they are in M’sia, can I understand what’s the difficulty in giving them a call and ask? 🙂

  3. Hi I can claim my medical health screening and optical ( glasses purchase/ contact lens purchase) from my company.
    I was told that this benefit will now be taxable as part of my annual income.
    Is this correct?

    1. That depends on whether your company treat it as benefits-in-kind or not…you got to check with your company HR/Finance

  4. Hello, I have a daughter, she is 20yrs old, who taking Foundation in Arts in Sunway University, can I claim relief for her?

    1. Yes certainly, do you know which one?

  5. hi,
    My wife is not working.. is there anyway i can get tax relief on that?

    1. Well Abu, from tax standpoint, not working does not equate to no income. So you may want to clarify if there’s any non-working income on her part

  6. Hi CF,
    A question on insurance plans. I have 3 kids. On advice from my insurance agent, my name (mother) is used as policy owner of all my 3 kids’ medical/life insurance plans, due to lower premium charges if policy owner is the mother (female) rather than father (male). However, payor (for all 3 plans) is my husband. Can both husband/wife claim the tax relief (life & medical insurance) separately (example: 2 kids under husband, 1 kid under wife)? For info, husband and wife doing separate assessment. Thanks alot.

    1. Asfarina, the tax law states that you can claim tax relief in this area for yourself, spouse and children, provided you are the payor, regardless of who is actually the policy owner for juvenile policy.

      Also bear in mind, the bulk of the cost of life + medical insurance (=premium) for a juvenile insurance policy is determined by the life assured (your kids), not the policy owner/payor.

      The only time where it makes significant premium difference is when you have a waiver of premium on CI rider (for an ILP) attached to the policy, and but it’s inaccurate to assume so without knowing how old you are and how old your husband is.

  7. Hi Can i know if the EIS contribution claimable for 2019 tax return

    1. you mean Perkeso?

  8. Hi CF

    If my employer will reimburse my gym membership fee, original receipt submitted to my employer, can I also claim this for Tax Relief?

    1. Lisa, if you don’t have the original receipt in hand already, how would you want to explain to LHDN on the gym membership tax relief you filed when you are being picked for tax audit?

  9. Hi CF, can i claim my monthly Maxis One plan RM98 under “Payment of monthly bill for internet subscription” ? As i cant split the Phone bill and Mobile Data bill from the Maxis invoice, can I claim full RM98 per month? The Plan is under my own name.. Thanks.

    1. The tax law is very clear cut actually. It does not state hybrid voice & internet plan is allowed. It has to be a pure Internet plan. Hybrid voice/internet plan is not qualified for tax relief.

  10. I have bought a medical insurance, education insurance and life insurance for my kid last year, he is the policy owner and i am the payor.

    1. Can i get the tax relief for his “Medical Insurance and Education Insurance”?
    2. Tax 2019 has split the EPF and life insurance into 2 separate category
    Life insurance premium (Restricted to RM3,000)
    Contribution to EPF / approved scheme (Restricted to RM4,000)

    In this case, can i put my kid’s life insurance premium under my tax relief?

    Thanks.

    1. How old is your kid and does he pay tax on his (if any) income?

      1. nope, age 7

        1. It’s impossible for a 7 years old to be the policy owner. I think what you mean is, your son is the Life Assured. You are the policy owner and payor.

          Your insurer will inform you on the exact amount of tax relief to put under Medical/Education Insurance & Life Insurance categories via a tax relief statement which you should receive by Mar every year.

          Does this answer your question?

          1. Yes, I am kind of confused on the term of “Policy owner”.
            If that is the case, i think you are right on that.
            Thank you for your time to answer my questions.

  11. A wannabe retiree , planning to draw ‘income’ from EPF & unit trust to cover expenses. ( No pension ).
    a. I believe the above are not taxable . Am I correct ?
    b. In the above scenario , are retiree still required to submit tax return ( BE form ) ?
    c. If still required , how / where to insert these ‘ income’ in form?

    1. first of all Anuar, what’s a wannabee retiree? 😀

  12. Hello, can i get tax redemption from the subscription of cards and calendar from ‘Mouth & Foot Painting Artists Sdn Bhd’?

  13. Hello, is it more beneficial if claim combined husband and wife or claim individually?

  14. Hello, can i claim my dad’s handphone internet subscription (under my dad’s name) ? he’s 62 years old, a retiree..

    1. the Income Tax Act only has a provision which states – ‘for the payment of monthly bill for internet subscription under that individual’s name for his own use or for the use of his wife or child, or in the case of a wife, for her own use or for the use of her husband or child’

  15. If the internet bill is under my husband’s name but I’m the one paying for the bill, can I claim it under my tax relief?

    1. Do you or him fall under a higher tax bracket? That should be the consideration 🙂

      1. My tax bracket is higher. But the question is whether it’s ok to do so, or are they strict with the fact that you can only claim if it’s under your name?

        1. You can substantiate the claim with payment receipts/slip if you are being audited, and the fact it’s spousal relationship with the line owner; that could be explained to tax auditor. This is because the Act says – ‘for the payment of monthly bill for internet subscription under that individual’s name for his own use or for the use of his wife or child, or in the case of a wife, for her own use or for the use of her husband or child’

          Does this help?

  16. Hi CF, can I claim the tax relief for my children’s (the person insured) Critical Illness policy under the medical insurance or life insurance category? I am the payor of the insurance policy.

    1. Calvin, have you received tax statement from insurer before on this? Is this your first policy year?

  17. Hi, can I claim my toddler medical insurance under “Education and medical insurance” ?

    1. Desmond, are you the payor and the policy owner of your toddler medical insurance policy?

      1. Hi CF, i am the payor and the policy owner of the policy..

        1. Then yes you can Desmond 🙂

          1. Thanks CF. Much Appreciate 🙂

  18. Hi, i am a doctor who owns a clinic business. Can i claim my parents medical fee if the medical receipts was issue from my clinic?

    1. Jenny that’s a good question but what were the nature of the medical fees?

      1. For example, some minor sickness like flu, fever, etc. Or are there any limitation for the types of medical treatment for me to claim parents’ medical fee?

        1. Does the total expenses of minor sickness for parents amount to more than or less than RM 3,000 for the entire year?

          1. Less than RM3,000. How about if is in the range of RM3,000 – RM5,000? Any effect?

          2. Well, if it’s less than 3k, then you’d be better off opting to just claim 1.5k + 1.5k = 3k for parents tax relief instead of parents’ medical expenses. Tax law states you choose either one, not both.

            It’s way more less hassle, and you can max it at 3k for both father and mother. The only thing is it has to fulfill a few requirements – re-read the section ‘How To Use Your Parents To Claim Higher Income Tax Relief’ above 🙂

            Does this make sense?

          3. The question is, is there any wrong to claimed parent’s medical fee if the receipts was issued through my own clinic? I just concern about the interest issue.

          4. on the surface, yes but the tax law is not black & white on this. Imagine if you were audited, if you can show that these are valid medical expenses (not ‘blank’ receipts) and that the charges are reasonable, then you’d have a strong argument 🙂 but the decision is always in Lembaga Hasil Dalam Negeri hands.

  19. hi, can i claim the tax relief for my husband’s medical check up under separate tax assessment?

    1. Hi Chan, just to clarify, do you mean you are the one paying for husband’s medical check?
      Also, to confirm that it’s not just a blood test, but a complete health screening package with doctor consultation, usually done at private hospital?

      1. Yes I pay for it. Is for blood test that done through clinic not hospital.

        1. A blood test done in a clinic unfortunately does not fall under the definition of complete medical examination for the purpose of tax relief.

          1. what about pathlab or lifecare? would it consider medical examination?

          2. is there any doctor consultation involved? How comprehensive is the tests done at pathlab or lifecare?

  20. Would a Bachelors Degree in Management qualify for Tax relief?

    1. Tony, that’s for self or for your child?

  21. Can a foreigner who have been working in Malaysia for quite a number of years be entitled for tax relief if he wants to take a medical insurance in Malaysia.?Tq

    1. Dev, the question to ask is – if you are paying tax in Malaysia (assume YES?) and are you able to buy a medical insurance in the first place?

    2. Self

      1. Well, the tax relief law on this is very clear, as in, the Bachelor’s degree undertaken for self must be in the field of law, accounting, islamic financing, technical, vocational, industrial, scientific or technology. A general Management degree mostly does not fall into these categories but you can seek second opinion directly from Lembaga Hasil Dalam Negeri.

  22. what is the children age limit to claim for SSPN relief ?

    1. Ginny, SSPN child account must be opened before 18 yo to qualify for the tax relief, and it’s eligible for tax relief unti he/she turns 29.

      Do note that Self contribution does NOT qualify

      This helps?

      1. Hi CF, what does self contribution does NOT count mean for the SSPN?
        My son is 6 months old, if I open an SSPN account for him before the year 2019 ends, will I be able to claim it for 2019?

        1. Lim, self contribution means someone who are 20 y.o. and putting his own money into his own SSPN account which was opened when he was 5 years old.

  23. Hi, I am the only one working and not my wife. Can i claim the breastfeeding equipment tax deduction?

    1. Well Amin, are you doing joint assessment then?

  24. Why do you mean by gym membership?
    Can a club-membership with gym facilities classify as one ?

    1. Peggy, nope, the tax law is very strict – it’s pure gym membership, not club membership with gym facilities.

  25. Hello, can we claim tax relief for monthly ebook subscription fees such as Scribd under the Lifestyle category?

    1. Rachel, absolutely

      1. Nice sharing!

        I have few questions to confirm:
        1. If I bought Surface Pro, I cannot claim tax relief at all? Or I can claim it by excluding the accessories?
        2. Are ebooks exempted from tax?
        3. I attended few training courses (example like digital marketing, SEO and 3-Day Programming training courses) which were related to my job. These are not the tertiary education but simply few days technical courses, are they exempted from tax?

        Thanks!

        1. Francesco, thank you!.

          The tax law is very direct and restricted for personal computer, smartphone or tablet; it currently does not provide provision for devices which are outside of what’s explicitly defined. The only party which you can ‘negotiate’ with, should you take the risk to claim tax relief anyhow, is the tax man itself (IRB aka LHDN) 🙂

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