Personal reliefs

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Personal reliefs



Medical expenses for parents (max)


Medical expenses for Taxpayer, spouse and children in respect of serious diseases (max)


Disabled person: Taxpayer (RM5,000 till year of assessment 2004)


Disabled person: Spouse (RM2,500 till year of assessment 2004)


Disabled person and spouse : Supporting equipment (max)


Wife / Husband


Each Child (RM800 till year of assessment 2003) (Normal Rate)


Handicapped Child  (Unmarried)


Till YA 2005

Overseas universities, colleges or similar establishments (From 17-10-97)

(Before 31-12-93, 4 X RM1,000) (1-1-94 to 17-10-97, 2 X RM1,000)

1 X Normal Rate


Till YA 2005

Local universities, colleges or similar establishments

4 X Normal Rate (RM4,000)

From YA 2006


Child is receiving full-time instruction at a university, college or other establishment (similar to a university or college) of higher education, or is serving under articles or indentures with a view to qualifying in a trade or profession.


4 X Normal Rate (RM4,000)

Life insurance premium/Approved fund contributions: Self (max) (RM5,000 till year of assessment 2004)


Annuity premiums purchased through EPF annuity scheme


Insurance premiums on insurance for education or medical benefits: Self (max)


Fees expended for any course of study up to tertiary level in any institution or professional body in Malaysia recognised by the Government or approved by the Minister to acquire law, accounting, technical, vocational, industrial, scientific or technological skills or qualifications (max)


Purchase of books, including text books (RM500 till year of assessment 2004)


Expenses for a complete medical examination for the taxpayer, his spouse and his children


Deduction for individual on interest expended to finance the purchase of a residential property, provided


(a)    the residential property is the first residential property purchased by the individual to be occupied as his place of residence;


(b)   the residential property had been purchased from a housing developer or statutory body or co-operative society;


(c)    the purchase price of the residential property is not less than RM100,000.00 and not more than RM180,000.00; and


(d)   the Sale and Purchase Agreement for the purchase had been executed on or after 1 June 2003 but not later than 31 May 2004.


Maximum of—


RM5,000 for the YA 2003;


RM3,000 for the YA 2004;


RM2,000 for the YA 2005.

Purchase of personal computers (from year of assessment 2007)


Purchase of sports equipment for any sports activities as defined under the Sports Developments Act 1997 (from year of assessment 2008)



[1] RM1,000 from year of assessment 2007.


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