
1. Increase of Tax Relief for Up-Skilling and Self-Enhancement Course Fee
It is proposed that the individual deduction limit for course fees taken for skills upgrading
and personal development to be increased from RM1,000 to RM2,000.
2. Expansion of Tax Relief on Medical Expenses
It is proposed that the scope of the relief of full medical examination expenses includes:
i. COVID-19 detection test fee:
- Tests performed at a clinic or hospital
- Purchase of self-test kits
ii. Mental health examinations or consultations
3. Increase and Expansion of Tax Relief on SOCSO Contributions
It is proposed that the SOCSO contributions limit to be increased from RM250 to RM350.The
scope of tax relief for SOCSO contributions be expanded to cover employee contributions
through the Employment Insurance Scheme (EIS).
4. Extension of Tax Relief for Child Care Fees Paid to a Registered Child Care Centers / Kindergartens for a Child Aged 6 Years and Below
It is proposed that this tax relief be extended until the year of assessment 2023.
5. Extension of Tax Relief for Domestic Tourism Expenditure
It is proposed that the scope of the relief domestic tourism expenses includes the purchase of
local tourism packages through licensed travel agents registered with the Tourism
Commissioner and this tax relief be extended until the year of assessment 2022.
6. Extension of Tax Relief for Additional Lifestyle – Puchase of Mobile Phones, Computers and Tablets
It is proposed that this tax relief be extended until the year of assessment 2022.
7. New Tax Relief for Electric Vehicle (EV) Charging Facility Payment Expenses
It is proposed that tax relief of up to RM2,500 is given to individuals for expenses related to:
- The cost of installing an electric vehicle charger
- Purchases include purchase on hire purchase of vehicle chargers;
- Vehicle charger rental; or
- Electric vehicle charging facility subscription fee.
8. Expansion of Tax Relief on Employee Provident Fund (EPF) Contributions
It is proposed that tax relief of up to RM2,500 is given to individuals for expenses related to:
- The cost of installing an electric vehicle charger
- Purchases include purchase on hire purchase of vehicle chargers;
- Vehicle charger rental; or
- Electric vehicle charging facility subscription fee.
9. Extension of Tax Relief for Deferred Annuity
It is proposed that the tax relief for deferred annuity premium payments be aligned to PRS
contributions and extended until the year of assessment 2025.