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| 1) |
Expenses for medical treatment, special needs and caregivers for parents (health and health certified by a medical practitioner) [limited to RM8000 per year]; |
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| 2) |
Basic supporting equipment for disabled self, spouse, child or parent [limited to RM6000 per year] |
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| 3) |
Studies fees
i. degrees other than masters or doctors of philosophy - fields of law, accounting, Islamic finance, technical, vocational, industrial, scientific or technological;
ii. master's or doctoral level - any field or course of study.
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iii. Skills improvement or self-improvement courses[limited to RM2000 per year] |
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[Total (i)+(ii)+(iii) limited to RM7000 per year] |
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| 4) |
Medical expenses for:
i. serious diseases for self, spouse or child
ii. fertility treatment for yourself or your spouse |
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| 5) |
Full medical examination, COVID-19 Detection test including Purchase of self-test kit or Mental health examination or Consultation on self, spouse or child [limited to RM1000 per year] |
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| 6) |
Medical expenses for vaccination on self, spouse or child [ limited to RM1000 per year ] |
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[Total 4 + 5 + 6 limited to RM8000 per year] |
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| 7) |
Net savings in the National Education Savings Scheme (Total savings in the current year minus the total withdrawals in the current year) [limited to RM8000 per year] |
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| 8) |
Payment of alimony to former wife [limited to RM4000 per year] |
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| 9 |
Life insurance
(a) Category of pensionable civil servants; [limitied RM7000 per year] OR |
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(b) Categories other than retired civil servants [limitied RM3000 per year] |
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| 10) |
Education and medical insurance[limited to RM3000 per year] |
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| 11) |
Private retirement schemes and deferred annuities[limited to RM3000 per year] |
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| 12) |
Contributions to Social Security Organizations (SOCSO) including contributions to the Employment Insurance System (SIP)[limited to RM350 per year] |
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| 13) |
Lifestyle - Expenditure for personal use, husband / wife or children for :
i. Purchase or subscription of books / journals / magazines / newspapers and other similar publications (Not prohibited reading material)
ii. Purchase of personal computer, smartphone or tablet (Not for business use)
iii . Purchase of sports equipment for sports activities in accordance with the Sports Development Act 1997 and gymnasium membership fees
iv. Monthly bill payment for internet subscription (In your own name)
[Total i, ii, iii and iv is limited to RM2500 per year] |
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| 13a) |
Purchase of sports equipment, rental payment or admission fee to sports facilities and competition registration fee [limited to RM500 per year] |
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| 13b) |
Lifestyle - Purchase of a personal computer, smartphone or tablet for personal, spouse or child use / benefit and not for business use [limited to RM2500 per year] |
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| 14) |
Purchase of breastfeeding equipment for personal use for children aged 2 years and below (Deduction allowed once every 2 years of assessment) [limited to RM1000 per year] |
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| 15) |
Fee for sending children aged 6 years and below to a registered childcare center / kindergarten [limited to RM3000 per year] |
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| 16) |
Domestic tourism expenditure for:
(i) Accommodation fee at registered accommodation premises
(ii) Entrance fee to tourist attractions
(iii) Purchase of domestic travel packages through a registered licensed travel agent
[Total i, ii, iii is limited to RM1000 per year] |
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| 17) |
Expenditure on payment of electric vehicle charging facilities.[limited to RM2500 per year] |
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