SocialTax Relief

Personal Tax Relief 2022

Here is the tax relief 2022 for you! There is new tax relief on EV vehicle’s charging facilities and contribution to EIS, don’t missed it if you are eligible to claim!
**Don’t forget to keep your receipt for at least 7 years!**

Tax Relief for Individual & Spouse

(i) Education Fees RM 7,000

  • Education fee for tertiary level or postgraduate level
  • Course of study undertaken for the purpose of up-skiling or self-enhancement (Limit to RM 2,000)

(ii) Spouse / Alimony RM 4,000

  • For spouse without income
  • Alimony to former wife (Agreement needed)

Medical or insurance expenses

(i) Life insurance RM 3,000

  • Life insurance premium (Self & spouse)

(ii) Education or medical insurance RM 3,000

  • Insurance premium for education or medical benefit (Self, spouse & children)

(iii) Medical expenses on serious diseases RM 8,000

  • Medical expenses for serious illnesses (Self, spouse & children)
  • Cost of fertility treatment for married couples
  • Complete medical examination and COVID-19 detection test  (Limit to RM 1,000)
  • Vaccination expenses (Limit to RM 1,000)

Tax Relief for Parents

(i) Medical expenses for parents RM 8,000

  • Including medical treatment expenses, special needs or carer expenses

*Tax relief for parental care has been canceled in Y.A. 2021.

Tax Relief for Whole Family (Individual, spouse, and child)

(i) Lifestyle RM 2,500

  • Books & Magazines
  • Sport equipment
  • Computer, smartphone and tablet
  • Broadband
  • Gymnasium membership fee

(ii) Lifestyle RM 2,500 (End on 31.12.2022)

  • Purchase of PC, smartphone / tablet 

(iii) Sport Equipment RM 500

  • Purchase of sports equipment, rental/entry fees for sports facilities & registration fees in sports competition

(iv) Qualifying domestic travel expenses RM 1,000 (End on 31.12.2022)

  • Accommodation fees on tourist accommodation premises registered with the MOTAC
  • Entrance fees to tourist attractions

(v)  Expenses related to Electric Vehicle (EV) charging facilities RM 2,500

  • Including installation, rental, hire-purchase of equipment or subscription fees (Tax relief for Y.A. 2022 & 2023)

Tax Relief for Child

(i) Fees paid to childcare centres and kindergartens RM 3,000

  • Only for child aged up to 6 years of age
  • Childcare centres or kindergartens registered with the Department of Social Welfare (SWD) or Ministry of Education (MOE).

(ii) Ordinary Child Relief

  • Child aged below 18 who are still in education: RM 2,000
  • Child aged above 18 with following condition: RM 8,000
    1. Study at a university or college Malaysia (except for certificate, matriculation or preparatory courses).
    2. Pursuing degree or higher education program abroad (including a master’s or doctorate).
    3. The instruction and educational establishment shall be approved by the relevant government authority

(iii) Breastfeeding Equipment RM 1,000

  • Only applicable to working women with child aged under 2 years
  • Claim once every 2 years

Tax relief related to Government-Related Departments

(i) PRS RM 3,000 (Extended to Y.A. 2025)

  • Private Retirement Scheme (PRS) contributions and deferred annuity scheme premium

(ii) EPF RM 4,000

  • EPF contribution

(iii)SOSCO & EIS RM 350 

  • SOCSO & EIS contributions

(vi) SSPN Scheme RM 8,000 (Extended to Y.A. 2024)

  • Net saving in National Education Saving Scheme (SSPN) for child

Tax Relief for Disabled Person

(i) Disabled Individual RM 6,000

 

(ii) Disabled Spouse RM 5,000

 

(iii) Disabled Child RM 6,000

  • For Child aged under 18 who are still in education
  • Additional RM 8,000 relief for unmarried children over 18 years old who are:
    1. Pursuing diplomas or above qualification in Malaysia
    2. Pursuing Bachelor Degree or above qualification abroad

(iv) Basic supporting equipment (For disabled individual, spouse, child or parent) RM 6,000

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