Tax Relief for Resident Individual - Year of Assessment 2020

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RM 9,000

- Individual and dependent relatives


RM 8,000 (Restricted)

- Net deposit in Skim Simpanan Pendidikan Nasional, SSPN (Total deposit in 2020 MINUS total withdrawal in 2020)

- Each unmarried child of 18 years and above (Diploma level or above)


RM 7,000 (Restricted)

- Education fees (Self)

- Life insurance and EPF INCLUDING not through salary deduction


RM 6,000 (Restricted)

- Basic supporting equipment (Disabled self, spouse, child or parent)

- Disabled individual (OKU)

- Medical expenses & medical examination (Restricted to RM 500)

- Disabled child


RM 5,000 (Restricted)

- Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner)


OR


RM 3,000 (Restricted)

- Parent (Aged 60 or above and annual income less than RM 24,000)

- Restricted to RM 1,500 for only one mother

- Restricted to RM 1,500 for only one father


RM 4,000 (Restricted)

- Husband / wife / payment of alimony to former wife


RM 3,500 (Restricted)

- Disabled husband / wife


RM 3,000 (Restricted)

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

- Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021

- Education and medical insurance (INCLUDING not through salary deduction)


RM 2,500 (Restricted)

- Lifestyle (Additional RM 2,500 deduction for purchase of personal computer, smartphone or tablet for self, spouse or child and not for business use within the period of 1st June 2020 to 31st December 2020)


RM 2,000 (Restricted)

- 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).


RM 1,000 (Restricted)

- Breastfeeding equipment (Child aged 2 years or below)

* Deduction allowed once in every 2 years of assessment

- Payment for accommodation at premises registered with the Commissioner of Tourism and entrance fee to a tourist attraction


RM 250 (Restricted)

- Contribution to the Social Security Organization (SOCSO)
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