Covid Test can claim income tax, please keep your receipt.
Now sure about RTK Covid Test Kit? Any sifu can clarify?
Details as follows:
Year of Assessment 2021
No. | Individual Relief Types | Amount (RM) |
1 | Individual and dependent relatives | 9,000 |
2 | Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner) | 8,000 (Restricted) |
3 | Purchase of basic supporting equipment for disabled self, spouse, child or parent | 6,000 (Restricted) |
4 | Disabled individual | 6,000 |
5 | Education fees (Self)
| 7,000 (Restricted) |
6 | Medical expenses for serious diseases for self, spouse or child | 8,000 (Restricted) |
7 | Medical expenses for fertility treatment for self or spouse | |
8 | Vaccination expenses for self, spouse and child. Types of vaccine which qualify for deduction are as follows:
| |
9 | (i) Complete medical examination for self, spouse, child. | |
10 | Lifestyle – Expenses for the use / benefit of self, spouse or child in respect of:
| 2,500 (Restricted) |
11 | Lifestyle – Purchase of personal computer, smartphone or tablet for self, spouse or child and not for business use This deduction is an addition to the deduction granted under item 10. | 2,500 (Restricted) |
12 | Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every 2 years of assessment) | 1,000 (Restricted) |
13 | Payment for child care fees to a registered child care centre / kindergarten for a child aged 6 years and below | 3,000 (Restricted) |
14 | Net deposit in Skim Simpanan Pendidikan Nasional (Net deposit is the total deposit in 2021 MINUS total withdrawal in 2021) | 8,000 (Restricted) |
15 | Husband / wife / payment of alimony to former wife | 4,000 (Restricted) |
16 | Disabled husband / wife | 5,000 |
17 | Each unmarried child and under the age of 18 years old | 2,000 |
18 | Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses). | 2,000 |
19 | Each unmarried child of 18 years and above that:
|
|
20 | Disabled child | 6,000 |
Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities | 8,000 | |
21 | Life insurance and EPF INCLUDING that do not through salary deduction
| 7,000 (Restricted) |
22 | Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2025 | 3,000 (Restricted) |
23 | Education and medical insurance (INCLUDING that do not through salary deduction) | 3,000 (Restricted) |
24 | Contribution to the Social Security Organization (SOCSO) | 250 (Restricted) |
25 | Payment for accommodation at premises registered with the Commissioner of Tourism and entrance fee to a tourist attraction (Expenses incurred on or after 1st March 2020 until 31st December 2021) Registered accomodation premises can be check thru link of : http://www.motac.gov.my/en/check/registered-hotel | 1,000 (Restricted) |
26 | Additional lifestyle tax relief related to sports activity expended by that individual for the following:
| 500 (Restricted) |
Source: Lembaga Hasil Dalam Negeri