As we enter March, working adults from all across the country will no doubt be receiving a copy of their latest EA form, otherwise known as your Yearly Renumeration Statement, which provides a clear breakdown of your income from 2022. Naturally, this is a sure-fire cue for you to log onto the Inland Revenue Board’s (LHDN) ezHasil website, as we will once again be filing out our personal tax forms.
While it may seem a little daunting at first, getting it done online is actually far easier than one may be led to believe! If you’ve yet to register for an account with ezHasil, then feel free to check out our step-by-step guide from last year that will show you exactly how you can set it up, from obtaining your tax number to logging into the portal for the very first time.
Here are all of the tax reliefs you are entitled to for YA 2022
If you already have your very own ezHasil account, then let’s get started by taking a look at what tax reliefs and deductions you will be entitled to for the 2022 Year of Assessment!
Personal deduction
- RM9,000 – Individual and dependent relatives
- RM6,000 – Individuals suffering from disabilities
- RM4,000 – For those with a spouse that do not have their own source of income or do not have any source of taxable income, or for men making alimony payments
- RM5,000 – For disabled spouse.
- RM7,000 – Education fees, which also includes upskilling or self-enhancement courses for any fields recognised by the Director-General of Skill Development
Lifestyle and travel
- RM1,000 – Domestic travel expenses
1. Accommodations in premises registered with MOTAC
2. Entrance fees to tourist attraction centres
3. Any purchase of domestic tour packages under licensed agents - RM2,500 – Lifestyle expenditure
1. Purchase of reading materials.
2. Purchase of personal computer, tablet or smartphone.
3. Internet subscription payments.
4. Purchase of sports equipment or gym membership. - RM2,500 – Additional relief for tech purchases
1. Any additional purchases of personal computers, smartphones, or tablet devices for own self/child/spouse
2. Must be for personal use only. - RM500 – Additional relief for sports purchases
1. Any purchase of sporting goods.
2. Any payment that goes towards the rental or admission fees to any sporting facilities in Malaysia.
3. Any payment that goes towards the registration of any licensed sports competition.
Medical
- RM8,000 – Medical expenses (for self/spouse/child)
1. Medical expenses incurred from serious diseases for self/spouse/child
2. Medical expenses incurred from fertility treatments for self/spouse
3. Vaccination expenses incurred for self/spouse/child (max RM1,000)
4. Complete medical check-ups for self/spouse/child
5. COVID-19 tests, inclusive of home-test RTK Antigen kits as well as lab RT-PCR tests for self/spouse/child
6. Mental health examination or consultation (max RM1,000) - RM8,000 – Medical expenses for parents
1. Medical expenses related to treatment, special needs and caretaker expenditures for parents - RM1,000 – Breastfeeding equipment
1. Restricted only to female individual taxpayers
2. Only for mothers who have children aged 2 and under
3. Deduction only allowed once every two years - RM6,000 – For expenses incurred purchasing basic support equipment that goes to the care of a disabled individual, whether it be own self/spouse/child/parent
Parenthood
- RM8,000 – For any child who is unmarried, aged 18 and older, and who is currently receiving tertiary education whether it be diploma, degree, or higher levels.
- RM8,000 – For SSPN net deposits
- RM3,000 – Childcare expenses
1. For children aged 6 and below.
2. Expense must be made through a registered childcare centre or kindergarten.
3. Both husband and wife may claim for this relief. - RM2,000 – For any child aged 18 and above who is currently a full-time student (A-levels, matriculation, foundation/preparatory courses)
- RM2,000 – Any child below 18 years of age.
- RM6,000 – For any disabled children.
- RM8,000 – For any disabled child who is unmarried and currently pursuing a diploma or other higher qualifications
Investment/insurance and others
- RM7,000 – For expenses incurred in the purchasing of life insurance & EPF
1. Only for pensionable public servants. - RM3,000 – For insurance premiums paid by individuals who are not pensionable public servants
- RM4,000 – For EPF or any approved schemes
- RM3,000 – Deferred annuity and private retirement schemes
- RM3,000 – Education and medical insurances
- RM350 – SOCSO
- RM8,000 – SSPN net deposit
- RM2,500 – Installation/rental/purchase expenses of EV charging facilities for personal use, including hire purchase and subscription
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