| |

125
B10 INCOME TAX REBATES


Y/A 2001
to 2008
RM
Y/A 2009
onwards
RM
(a) Rebate given to taxpayer
chargeable income not exceeding RM10,000 [up to Y/A
2000(cyb)] / RM35,000 (Y/A 2001 onwards)
chargeable income exceeds RM10,000

350

Nil

400

Nil
Additional rebate for wife
if she does not elect for separate assessment or has no income
or elects for combined assessment with husband
if she elects for separate assessment

350

Nil

400

Nil
Additional rebate for husband
if he has no income or elects for combined assessment with
wife

350

400
(b) Rebate given to wife if she elects for separate assessment or does
not elect for combined assessment
350 400

Y/A 1978 onwards Full rebate in respect of zakat, fitrah or any other Islamic religious dues paid
by tax resident individuals and evidenced by a receipt.
Y/A 2004 onwards Tax rebate granted to a Labuan offshore company for any zakat paid subject
to the maximum of tax charged (i.e. 3% of net profits, or RM20,000 upon
election).
Y/A 2005 onwards Tax rebate granted to companies (excluding Labuan companies) for the
payment of zakat perniagaan paid in the basis period for that relevant year to
an appropriate religious authority established under any written law or any
person authorised by such religious authority.
The rebate is limited to 2.5% of the companys aggregate income in the
relevant year.
Y/A 2007 onwards Tax rebate granted to cooperatives and trust bodies for payment of zakat
perniagaan to Islamic religious authorities be allowed subject to a maximum
of 2.5% of the aggregate income.
INCOME TAX REBATE FOR INDIVIDUALS
INCOME TAX REBATE FOR ZAKAT, FITRAH OR ANY OTHER ISLAMIC
RELIGIOUS DUES

| |
126


Y/A 2007 onwards Rebate is amended to a tax relief (Please refer Personal Reliefs Section
B7).


Y/A 1998 to Y/A 2010 Full rebate of fee paid.
Note: Where the amount of rebate exceeds the income tax charged, the excess shall not be refunded or be available as
a credit to set off the tax liability for any subsequent year of assessment.
INCOME TAX REBATE IN RESPECT OF THE PURCHASE OF A PERSONAL
COMPUTER
INCOME TAX REBATE IN RESPECT OF ANY FEE PAID TO THE GOVERNMENT
FOR THE ISSUE OF AN EMPLOYMENT PASS, VISIT PASS OR WORK PASS