2022 Personal Income Tax Relief (YA2022)

Fatin Haris

Fatin Haris

Last updated 03 March, 2023

It's that time of the year again, not Christmas- INCOME TAX SEASON! According to the Inland Revenue Board (IRB), Individual and non-individual taxpayers can submit their Tax Return Form (BN) for the Year of Assessment 2022 through e-Filing starting from Mar 1, 2023. Here’s a list of 2022 Personal Income Tax Relief you need to know before filing your tax:

Individual Relief Types 

Amount (RM)

Individual and dependent relatives


Medical treatment, special needs and carer expenses for parents 

(Applicable only to medical conditions certified by a medical practitioner)


Purchase of basic supporting equipment for disabled self, spouse, child, or parent


Education fees (Self):

  • Other than a degree at master's or doctorate level – Course of study in law, accounting, Islamic financing, technical, vocational, industrial, scientific, or technology

  • Degree at master or doctorate level – Any course of study

  • Course of study undertaken for the purpose of upskilling or self-enhancement (Restricted to RM2,000)


Medical expenses on:

  • Serious diseases for self, spouse, or child
  • Fertility treatment for self or spouse
  • Vaccination for self, spouse, and child (Restricted to RM1,000)


Expenses (Restricted to RM1,000) on:

  • Complete medical examination for self, spouse, or child

  • COVID-19 detection test including the purchase of self-detection test kit for self, spouse, or child

  • Mental health examination or consultation for self, spouse, or child


  • Purchase or subscription of books/journals / magazines/newspapers / other similar publications (Not banned reading materials)

  • Purchase of personal computer, smartphone, or tablet (Not for business use)

  • Purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership

  • Payment of monthly bill for internet subscription (Under own name)


Lifestyle: Additional relief for the use/benefit of self, spouse, or child in respect of:

  • Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997
  • Payment of rental or entrance fee to any sports facility
  • Payment of registration fee for any sports competition
(provided the organizer is approved and licensed by the Commissioner of Sports under the Sports Development Act 1997)


Lifestyle: Purchase of personal computer, smartphone, or tablet for own use/benefit or for spouse or child and not for business use


Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every TWO (2) years of assessment)


Child care fees to a registered child care center/kindergarten for a child aged 6 years and below


Net deposit in Skim Simpanan Pendidikan Nasional (Net deposit is the total deposit in 2022 MINUS total withdrawal in 2022)


Payment of alimony to former wife


Disabled husband/wife


Each unmarried child and under the age of 18 years old


Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation, or preparatory courses).


Each unmarried child of 18 years and above that:

  • receiving further education in Malaysia in respect of an award of a diploma or higher (excluding matriculation/ preparatory courses).

  • receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).

The educational establishment shall be approved by the relevant government authority.


Disabled child


Additional exemption of RM8,000 for disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in the program and in Higher Education Institute that is accredited by related Government authorities


Life insurance and EPF

  • Pensionable public servant category who does not contribute to EPF or any approved scheme

    • Life insurance premium OR

  • OTHER than the above category

    • Life insurance premium (Restricted to RM3,000)

    • Contribution to EPF / approved scheme (Restricted to RM4,000)


Deferred Annuity and Private Retirement Scheme (PRS)


Education and medical insurance


Contribution to the Social Security Organization (SOCSO)


Domestic tourism expenses 


Expenses on charging facilities for Electric Vehicle (Not for business use)


Make sure you have all receipts and proof of payments before you claim any of these reliefs to prepare yourself for a possible audit by tax authorities. You are also required to keep any supporting documents regarding your tax returns for up to seven years.

Finally, do not wait till the last few hours to file it as mistakes are prone to happen and the earlier you file your taxes the sooner you’ll receive tax returns (if any)! 


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