PERSONAL INCOME TAX ‘TAX DEDUCTIONS / RELIEFS (2013) Joint, Separate Assessment No. Deductions Bachelor Assessment [Husband Wife Self Normal 9,000 9,000 9,000 9,000 Disabled 16,000 15,000 15,000 16,000 ‘Special relief of RM2,000 will be given to tax payers earning on income of up to RM8,000 per month (Aggregate income up to RM96,000 annually), This relief is only applicable for Year Assessment 2013) Wife/Husband 2 | Normal : 3,000 - : Disabled : 6,500 - : child 1,000 1,000 Ordinary Child & < 18 years : (each child) | (each child) - Disabled (< or > 18) 5,000 5,000 3 2 18 years,single & studying * Local / Overseas (< diploma) - 1,000 4,000 - * Local (diploma or above) : 6,000 6,000 : * Overseas (degree or above) - 6,000 6,000 - Disabled (diploma or above) : 14,000 11,000 - 4 | Life Insurance & EPF 6,000 6,000 6,000 6,000 Tnsurance Premium for 5 3,000 3,000 3,000 3,000 Education or Medical Benefit 6 | Education Fees (Individual) 5,000 5,000 5,000 5,000 Purchase of Books , Journals, 7 1,000 1,000 1,000 1,000 Magazines and Publications 5,000 8 | Medical Expenses for Parents 5,000 5,000 5,000 (husband's) 9 | Basic Supporting Equipment 5,000 5,000 5,000 5,000 ves ureweySeparate Assessment No. Deductions Bachelor | Joint Assessment Husband | Wife Medical Expenses for Serious 10 5,000 5,000 5,000 5,000 Diseases Purchase of Personal 11. | Computer 3,000 3,000 3,000 3,000 (once in every 3 years) 12 | SSPN 6,000 6,000 6,000 6,000 13. | Complete Medical Examination 500 500 500 500 Purchase of Sports Equipment 14 | for Sport 300 300 300 300 Activities TAX REBATES (2013) ‘Separate Assessment No. Rebates Bachelor | Joint Assessment Husband | Wife ‘Chargeable | Taxable Income 400 (husband) 1 400 400 400 does not exceed RM35,000 400 (wife) 2_| Zakat/Fitrah Exact amount paid up to Tax amount payable ves urewey‘TAX RATE SCHEDULE FOR PERSONAL INCOME (Assessment Year 2013) Taxable Income Tax (RM) (RM) On the first 2,500 ° 0 On the next 2,500 ° 0 On the first 5,000 0 (On the next 5,000 2 100 On the first 10,000 100 (On the next 10,000 2 200 On the first 20,000 300 On the next 15,000 6 900 On the first 36,000 1,200 On the next 15,000 “ 1,650 On the first 50,000 2,850 On the next 20,000 19 3,800 On the first 70,000 6,650 (On the next 30,000 24 7,200 On the first 100,000 43.850 ‘On the next Every RM after 26 ves urewey