Tax ReliefTaxation

Personal Tax Relief 2023

We have gathered a list of personal tax relief 2023 (including tax relief that proposed in the budget 2023) for you. Quickly jot down and share to your friends!
**Any changes is subjected to LHDN’s announcement**

Details of Personal Tax Relief 2023

Tax Relief for Individual & Spouse

(i) Education RM 7,000

  • Education fee for tertiary level or postgraduate level
  • Personal upskilling / self-enhancement course (Limit to RM2,000) [Extended to Y.A. 2026]

(ii) Spouse / Alimony RM 4,000

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

(iii) Insurance

  • Life insurance (Individual & Spouse) RM 3,000
  • SOCSO + EIS RM 350

(iv) Annuity RM 3,000

  • Private Retirement Scheme (PRS) contributions and Deferred annuity scheme premium
  • Extended to Y.A. 2025

(v) EPF RM 4,000

  • EPF contribution

Tax Relief for Child

(i) Ordinary Child Relief

  • Child aged below 18: RM 2,000
  • Child aged 18 and above with following condition: RM 8,000
    • Receiving full time education, diploma and degree onward

(ii) Breastfeeding Equipment RM 1,000

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

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

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

(vi) Net saving in SSPN’s scheme RM 8,000 [Extended to Y.A. 2024]

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

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 is not available now**

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

(i) Education or medical insurance RM 3,000

  • Insurance premium for education or medical benefit

(ii) Medical expenses on serious diseases RM 10,000 Originally RM 8,000

  • Including:
    • Cost of fertility treatment for married couples
    • Complete medical examination (Limit to RM 1,000)
    • Vaccination expenses (Limit to RM 1,000)
    • Expenses for children with learning disabilities (Limit to RM 4,000) *NEW*
      • Autism
      • Attention Deficit Hyperactivity Disorder (ADHD)
      • Global Developmental Delay (GDD)
      • Intellectual Disability
      • Down Syndrome
      • Specific Learning Disabilities 

(iii) Lifestyle RM 2,500

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

(iv) Sport Equipment RM 500

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

(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 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

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