BDCM-B-Week5: Tax Relief 2019 for Individual

No.	Individual Relief Types	YA 2018	YA 2019
1	Self	9,000	9,000
2	Disabled individual - additional relief for self	6,000	6,000
3	Spouse	4,000	4,000
4	Disabled spouse - additional spouse relief	3,500	3,500
5	Child • Each child (below 18 years old) • Each unmarried child (over 18 years old): -receiving full-time instruction of higher education :     a) diploma level and above in Malaysia; or     b) degree level and above outside Malaysia • Each disabled child (below 18 years old) • Each disabled child (over 18 years old) :   - receiving full-time instruction of higher education :     a) diploma level and above in Malaysia; or     b) degree level and above outside Malaysia	2,000 8,000 6,000 14,000	2,000 8,000 6,000 14,000
6	Parental care relief (until YA2020): • Father • Mother	1,500 1,500	1,500 1,500
7	Net saving in SSPN's scheme (total deposit in the year MINUS total withdrawal in the year) – extended to YA 2020	6,000 (Limited)	8,000 (Limited)
8	Deferred Annuity and Private Retirement Scheme (PRS) (from YA 2012 to YA 2021)	3,000 (Limited)	3,000 (Limited)
9	Life insurance (self or spouse) EPF contributions	6,000 (Limited)	3,000 4,000 (Limited)
10	Education and medical insurance - self, spouse or child	3,000 (Limited)	3,000 (Limited)
11	Employee’s contribution to SOCSO	250 (Limited)	250 (Limited)
12	Medical expenses for parents	5,000 (Limited)	5,000 (Limited)
13	Medical expenses for serious diseases for self, spouse or child (including fees of up to RM500 for complete medical examination)	6,000 (Limited)	6,000 (Limited)
14	Basic supporting equipment for disabled self, spouse, child or parent	6,000 (Limited)	6,000 (Limited)
15	Education Fees (Self) •Other than a degree at Masters or Doctorate level-for acquiring law, accounting, Islamic financing, technical, vocational, industrial, scientific or technological skills or qualifications; •Degree at Masters or Doctorate level-for acquiring any skills or qualification	7,000 (Limited)	7,000 (Limited)
16	Purchase of breastfeeding equipment	1,000 (Limited)	1,000 (Limited)
17	Child care fees to a Child Care Centre or a Kindergarten	1,000 (Limited)	1,000 (Limited)
18	Lifestyle relief: (for self, spouse or child) • Purchase of books, journals, magazines, printed newspaper and other similar publications for the purpose of enhancing knowledge • Purchase of personal computer, smart phone or tablet • Purchase of sports equipment and gym memberships • Internet subscription	2,500 (Limited)	2,500 (Limited)

Updated on 6th October 2019:

1. Included comparison between 2018 and 2019.