2023 tax relief summary

2023 tax relief summary
Individual and Dependent Relatives:
RM9,000

Medical Treatment, Special Needs, and Carer Expenses for Parents:
RM8,000 (Restricted)

Purchase of Basic Supporting Equipment for Disabled Self, Spouse, Child, or Parent:
RM6,000 (Restricted)

Disabled Individual:
RM6,000

Education Fees (Self):
RM7,000 (Restricted)

Medical Expenses On:
RM10,000 (Restricted)

Expenses (Restricted to RM1,000) On:
Complete Medical Examination
COVID-19 Detection Test
Mental Health Examination or Consultation

Expenses (Restricted to RM4,000) for Child Aged 18 and Below:
Assessment of Intellectual Disability Diagnosis
Early Intervention Programme / Intellectual Disability Rehabilitation Treatment

Lifestyle Expenses:

Additional Relief for Lifestyle Expenses:
RM500 (Restricted)

Purchase of Breastfeeding Equipment:
RM1,000 (Restricted)

Child Care Fees to Registered Child Care Centre / Kindergarten:
RM3,000 (Restricted)

Net Deposit in Skim Simpanan Pendidikan Nasional:
RM8,000 (Restricted)

Husband / Wife / Payment of Alimony to Former Wife:
RM4,000 (Restricted)

Disabled Husband / Wife:
RM5,000

Child Exemptions:
Unmarried Child Under 18 Years Old: RM2,000
Unmarried Child of 18 Years and Above: RM2,000
Disabled Child: RM6,000

Life Insurance and EPF Contributions:
RM7,000 (Restricted)

Deferred Annuity and Private Retirement Scheme (PRS):
RM3,000 (Restricted)

Education and Medical Insurance:
RM3,000 (Restricted)

Contribution to the Social Security Organization (SOCSO):
RM350 (Restricted)

Expenses on Charging Facilities for Electric Vehicle:
RM2,500 (Restricted)

All terms are subject to LHDN's approval