Q1: Compulsory deductions
All allowable deductions are limited up to the maximum amount under the Income Tax Act 1967.
Reliefs | Max Amount (RM) |
|---|---|
Individual | 9,000 |
Spouse who has no income / has elected for joint assessment | 4,000 |
Disabled individual | 6,000 |
Disabled spouse | 5,000 |
Child -“Child” means an unmarried dependent legitimate child or stepchild or adopted child i. Below the age of 18 / a child who is studying ii. 18 years and above and studying (diploma or higher) iii. Disabled child iv. Disabled child - 18 years and above and studying (diploma or higher) | 2,000(considered with 1 child) 8,000(considered with 4 child) 6,000(considered with 3 child) 14,000(considered with 7 child) |
Employees Provident Fund (EPF) or Other Approved Scheme i. Contributions to approved provident funds such as EPF ii. Payments for takaful or life insurance premiums | *Total relief shouldn’t exceed RM7,000. 4,000 3,000 |
Q2: Is there any limitation to the number of children entitled to child relief?
There is no limit to the number of children. However, the tax relief can be claimed by either parent of the children.