Malaysia Income Tax Relief 2019
17 reliefs an employee could claim in 2019 to reduce their monthly tax deduction, with the maximum claimable for each. Claimed through form TP1, which the employer applies when calculating PCB.
These are the reliefs an employee claims through their employer on form TP1 to reduce monthly PCB. The annual tax return allows further reliefs that do not apply to a monthly deduction, so this is not the full list for filing.
Grouped as on form TP1, the form an employee files with their employer to claim these.
| Relief | Maximum | Available |
|---|---|---|
| Parents and grandparents (shared yearly limit RM 5,000) | ||
| Medical Expenses of Own Parents | RM 5,000 | From 2018 |
| Parental Care for Father | RM 1,500 | From 2018 |
| Parental Care for Mother | RM 1,500 | From 2018 |
| Basic supporting equipment (disabled) | ||
| Basic Supporting Equipment | RM 6,000 | From 2018 |
| Education fees (self) | ||
| Higher Education Fees (Self) | RM 7,000 | From 2018 |
| Medical expenses (self, spouse, children) (shared yearly limit RM 6,000) | ||
| Medical Expenses on Serious Diseases | RM 6,000 | From 2018 |
| Fertility Treatment | RM 6,000 | New in 2019 |
| Complete Medical Examination | RM 500 | From 2018 |
| Lifestyle | ||
| Lifestyle Deduction | RM 2,500 | From 2018 |
| Breastfeeding equipment | ||
| Purchase Of Breastfeeding Equipment | RM 1,000 | From 2018 |
| Childcare | ||
| Fees Paid To Child Care Centres And Kindergartens | RM 1,000 | Last year 2019 |
| Education savings (SSPN) | ||
| Net Deposit in Skim Simpanan Pendidikan Nasional (SSPN) | RM 8,000 | New in 2019 |
| Alimony | ||
| Payment of Alimony to Former Wife | RM 4,000 | From 2018 |
| Insurance and retirement savings | ||
| Life Insurance / Voluntary EPF | RM 3,000 | New in 2019 |
| Contribution to a Private Retirement Scheme and Payment of Deferred Annuity | RM 3,000 | From 2018 |
| Education and Medical Insurance | RM 3,000 | From 2018 |
| SOCSO and EIS contributions | ||
| SOCSO Payment | RM 250 | From 2018 |
Fixed PCB deductions 2019
Applied automatically in the PCB calculation, before any relief claimed on form TP1.
| Deduction | Amount |
|---|---|
| Individual | RM 9,000 |
| Spouse (not working) | RM 4,000 |
| Each child | RM 2,000 |
| Approved insurance and EPF | RM 4,000 |
| Disabled individual | RM 6,000 |
| Disabled spouse | RM 3,500 |
| Non-resident flat rate | 28% |
| Iskandar / Returning Expert flat rate | 15% |
Other years
Relief amounts follow the Income Tax Act and the LHDN PCB rules, and change with each Budget. These figures are the ones AutoCount HRMS calculates PCB with; confirm against the current LHDN schedule before relying on them for filing.
Run payroll on the engine behind these pages — AutoCount HRMS calculates EPF, SOCSO, EIS and PCB exactly as published here.
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