Malaysia Personal Income Tax Guide 2017

Our annual income tax guide is back! Check her for references, list of reliefs, and other important income tax info.

It’s income tax season once again! There is still some time to file your yearly income tax and this is the guide you need to get through your filing. We’ll try our best to cover all the necessary bases when it comes to taxes so you can file and pay yours in a timely manner while saving money at the same time. Let’s get started!

Tax Rates

First things first, you need to know your tax rates. It’s always a percentage of your chargeable income (more on that later). The more you earn, the higher the percentage of tax you need to pay. However, that higher percentage is only applied to the amount that’s higher. So you never end up with less net income after tax even if you earn more.

Let’s look at the tax rates for the Year of Assessment 2016 and see how much you need to pay:

You will notice that the final figures on that table are in bold. That’s because the rates for people who earn on that last two higher brackets have been increased from 25% to 26% and 25% to 28%. If you didn’t earn that much last year, you probably don’t need to worry about that.

It’s important to note also that the table above only applies to resident individuals who make their income in Malaysia. Not sure if that’s you? Well, if you are:

  • in Malaysia at least 182 days of the year,
  • in Malaysia for less than a consecutive 182 days, but the gaps in between those days were spent away on business trips, medical treatment, or social visits (of less than 14 days),
  • in Malaysia for 90 days or more during the year and in any 3 of the 4 previous years,

...then you’re a tax resident. So the rates on the table above would apply to you.

But if you’re non-resident individual earning income in Malaysia, your tax rates are different. It looks more like this:

Some items in bold for the above table deserve special mention. Technical or management service fees are only liable to tax if the services are rendered in Malaysia. While the 28% tax rate for non-residents is a 3% increase from the previous year’s 25%.

No guide to income tax will be complete without a list of tax reliefs. The below reliefs are what you need to subtract from your income to determine your chargeable income.

Chargeable Income

Your chargeable income is best illustrated with an example like so:

Say you are earning a RM40,000 per year salary, you have a RM2,000 local bank interest income as well as RM13,000 from property rental income a year. That's an annual income of RM55,000.

Let's take into account the standard RM9,000 individual tax relief as well as a maximum relief of RM6,000 for EPF contributions.

Assume your EPF contribution is calculated at 11% of RM40,000. That gives you RM4,400, which is still under RM6,000, meaning your EPF earnings are completely exempted.

All local bank interest income is still tax exempted, so that RM2,000 local bank interest income doesn't count either.

By applying these exemptions and reliefs, your chargeable income will actually be:

RM55,000 – RM2,000 – (RM 9,000 + RM4,400) = RM39,600. A much lower figure than you initially thought it would be.

Of course, these exemptions mentioned in the example are not the only ones. Which is why we’ve included a full list of exemptions for the year assessment of 2016 here for your calculation:

Tax Reliefs for Year of Assessment 2016

Now that you have your reliefs and you have your tax rates, you’re ready to calculate your chargeable income right? Not quite. Because there might be forms of income which count towards your chargeable income but is separate from your salary. By which we mean perquisites and benefits-in-kind.

Perquisites

Also referred to as company or employee perks, these items have cash value and are counted as part of your income. Perks include gift vouchers, company credit cards, company insurance premiums, staff discounts, or any other kind of sponsored payment made by the company on your behalf.

A rule of thumb to determine whether or not something is a perk is to think about whether or not you would have to pay (or pay more) for it if you weren’t working for the company. If the answer is yes, that’s a part of your income, and is taxable.

Thankfully, some perquisites are tax exempted by certain amounts:

Another entry in bold for this table refers to the special conditions of the taxable value of travel allowances. If you travel as a heavy part of your work and the company gives you allowance, it’s only exempted up to RM6,000. However, your expenses towards the travel used for work can be deducted from your gross income, provided you keep a record of these expenses.

Benefits-in-Kind

These also count towards part of your income. Think of these as perks, but ones that cannot be directly converted to cash. There are two ways to determine the monetary (thus taxable) value of these benefits:

The Formula Method, which uses this calculation:

Value of asset / Lifespan of asset = Annual value of benefit

and the Prescribed Value Method, which assigns a predetermined value from a list sorted by classification of asset.

We recommend sticking to the formula method for most benefits-in-kind since the prescribed value method isn’t really available for all asset classifications. However, we’ve provided the list of prescribed values here anyway so you can decide for yourself whichever is cheaper for you.

Prescribed Value of Motorcars and Related Benefits

Prescribed Value of Household Furnishings, Apparatus, and Appliances

For a fuller list of prescribed value for benefits in kind, you can check out this official document provided by the Inland Revenue Board of Malaysia.

After calculating your chargeable income from your perks, benefits, and subtracting your tax exemptions and reliefs, you’ve come to your total chargeable income. Which isn’t yet the amount you have to pay, since we haven’t factored in the tax rebates yet!

Tax rebates (or also known as “tax refunds” but done automatically rather than actually refunded to you). Another type of tax rebate, but which is only applicable for Muslim citizens, is the zakat / fitrah. Zakat is a compulsory payment for charity and considered to be compulsory as it is one of the five pillars in Islam. It can be calculated via the Muslim taxpayer’s acquired wealth or income.

Tax Rebate Year of Assessment 2009 onwards (RM)
Self where chargeable income does not exceed RM35,000 400
Separate Assessment for Wife or Husband where the other partner has no total income 400
Zakat / Fitrah Limited to total tax charged

Don’t Forget

The 2016 tax assessment year follows the calendar year, so it is effective from 1st January 2016 to 31st December 2016.

  • For individuals without business source, the due date is on or before 30th April.
  • For individuals with business source, the due date is on or before 30th June.
  • For a non-resident individuals without business source, the due date is on or before 30th April.
  • For non-resident individuals with business source, the due date is on or before 30th June.

If you have any other questions regarding personal income tax for the 2016 assessment year, feel free to drop them in the comments section down below!

0 comments

Agree or disagree with this post? Questions? You also have your word!

  • Tan Mong Huey

    If I have claimed parent's medical treatment, can I also claim the care expenses of parent (1,500)?

    Please advise. Thank you.

    Reply
  • Lim Ken song

    I have only rental income n a non resident. Do I pay 28% or 10% on my rental income.
    Do I less my insurance (6000) bought in malaysis.

    Reply
    • RinggitPlus

      Hi Lim Ken Song,

      Since your income as a non-resident is through property rental, you should pay 10%.
      But we're not quite sure about the 2nd part of your question as far as the insurance is concerned. We recommend contacting LHDN for further clarification.
      Hope this helps!

      Reply
    • Kim

      Hi, can husband claim relief for wife's life insurance premium under the RM6000 relief for EPF n life insurance? Wife is working and husband paid for the premium.

      Reply
      • RinggitPlus

        Hi Kim,

        It does look like you should be able to.
        But if you need further clarification on this matter we recommend contacting your nearest LHDN branch.
        Hope this helps!

        Reply
      • Hanna

        Does the Perquisites and Benefits In Kind apply for a sole proprietor?

        Reply
        • RinggitPlus

          Hi Hanna,

          Unfortunately, if you're a sole proprietor, perks and benefits-in-kind do not apply.
          If you need further clarification we recommend contacting your nearest LHDN branch.
          Hope this helps!

          Reply
        • Edwin

          If I receive an amount of bonus in 2016, and I repayment the bonus back to company in 2016 as well, is it still under taxable income?
          How can I claim it back?

          Reply
          • RinggitPlus

            Hi Edwin,

            Yup, it should still count as taxable income.
            For further clarification, we recommend contacting your nearest LHDN branch.
            Hope this helps

            Reply
          • Noor

            If I'm not wrong FD interest income from local banks not taxable, do I still need to declare in my tax returns? Tq

            Reply
            • RinggitPlus

              Hi Noor,

              You still need to declare it, but it's also still exempted from tax.
              For further clarification, we recommend contacting your nearest LHDN branch.
              Hope this helps

              Reply
            • Forza

              If I started my business in July 2016, do I need to write letter to inform IRB on my business source income or switching to Form B.

              Reply
              • RinggitPlus

                You just need to fill in the forms that apply to how you earn your income. No letters necessary.
                For further clarification on this matter, we recommend contacting your nearest LHDN branch.
                Hope this helps!

                Reply
              • SY Hong

                We are 5 slibings, if 1 of us claim the parents medical treatment, can other (4) claim the Parental care (RM1500/4) ?

                Reply
                • RinggitPlus

                  Hi SY Hong,

                  You claim for how much you paid. So as long as you have receipts to prove that you paid exactly x amount that you claim, you can claim it.
                  Hope this helps!

                  Reply
                • Steve

                  can i ask on the Tax Relief for contribution to Socso? it's usually highlighted in the pay slip. DO we need to report?

                  Reply
                  • RinggitPlus

                    Hi Steve,

                    Yes, you can!
                    Hope this helps

                    Reply
                  • What are the medical expenses that can claim under serious disease? Thanks

                    Reply
                    • RinggitPlus

                      It should be any expense that directly relates to the management of the serious disease.
                      For specifics or further clarification, we recommend contacting your nearest LHDN branch
                      Hope this helps!

                      Reply
                    • ken

                      Hi,
                      I had purchase a second house in year 2010, do I eligible to claim on the interest relief category ?

                      Reply
                      • RinggitPlus

                        Hi Ken,

                        Yes you're eligible as long as the Sales and Purchase agreement was executed between 10th march 2009 and 31st December 2010.
                        For further clarification we recommend contacting your nearest LHDN branch.
                        Hope this helps!

                        Reply
                      • YK

                        If i have claimed the property interest expended relief for the 3 consecutive year in 2011, 2012 and 2013, can I still claim again for year 2016 and the following years?

                        Reply
                        • RinggitPlus

                          Hi YK,

                          That relief is only eligible if the Sale and Purchase Agreement is executed between 10th March 2009 and 31st December 2010 and only given for 3 consecutive years.
                          For further clarification, we recommend contacting your nearest LHDN branch.
                          Hope this helps!

                          Reply
                        • Aira

                          If I received a subsidized interest on housing loan monthly, will that be tax exempted?

                          Reply
                          • RinggitPlus

                            Hi Aira,

                            Yes it will, as long as the full loan amount is less than RM300,000.
                            For further clarification on this, we recommend contacting your nearest LHDN branch.
                            Hope this helps!

                            Reply
                          • yvonne

                            Hi, Can we claim the parental care for mother in-law?

                            Reply
                            • RinggitPlus

                              Hi Yvonne,

                              Unfortunately, you're not able to do that. But your wife can claim for it.
                              For further clarification, we recommend contacting your nearest LHDN branch.
                              Hope this helps!

                              Reply
                            • Hana

                              Does the Perquisites and Benefits In Kind apply for a sole proprietor?

                              Reply
                              • RinggitPlus

                                Hi Hana,

                                Unfortunately, they do not apply to sole proprietors.
                                For further clarification and information, we recommend contacting your nearest LHDN branch.
                                Hope this helps!

                                Reply
                              • Angus

                                Hi... can we get tax relief on interest paid for personal loan and credit card?

                                Reply
                                • RinggitPlus

                                  Hi Angus,

                                  No, there's not relief for interest paid on personal loans or credit cards as far as we know.
                                  If you need a second opinion on this or further clarification, we recommend contacting your nearest LHDN branch.
                                  Hope this helps!

                                  Reply
                                • Madam Wong

                                  My husband was laid off last year. Is there any tax exemptions l can apply for under my own assessment? All these years both of us opted for separate tax assessment. TQ.

                                  Reply
                                  • RinggitPlus

                                    You can claim for spouse relief as much as RM4000.
                                    For further clarification on this, we recommend contacting your nearest LHDN branch.
                                    Hope this helps!

                                    Reply
                                  • SinC

                                    Hi, I learnt that petrol allowance is tax exempted.

                                    My case:
                                    Petrol allowance is stated in my payslip (say amount X). In EA Form, it is stated at column " tip kasar, xxx, elaun-elaun lain'' with amount X also.
                                    Do I need to include the amount X in my Pendapatan Berkanun (Borang BE)? My concern is, is it a must we must fill up Borang BE accordingly based on EA form since I am not going to declare the petrol allowance? Or, it is fine enough to proceed without declaring the petrol allowance?

                                    Thanks.

                                    Reply
                                    • RinggitPlus

                                      You have to declare it even if it's exempted.
                                      If you need further clarification on this matter, we recommend contacting your nearest LHDN branch.
                                      Hope this helps!

                                      Reply
                                    • Angel

                                      If i hv applied a personal loan of RM10,000 last year 2016, do i need to declare ? Thks

                                      Reply
                                      • RinggitPlus

                                        A personal loan is an expense, and not part of your income.
                                        For further clarification on this matter, we recommend contacting your nearest LHDN branch.
                                        Hope this helps!

                                        Reply
                                      • Teoh

                                        for the Perquisites, do we deduct further from the total annual income in the EA form or is it already deducted from the gross income. I can deduct the RM6K from the Travel Allowance further from my gross income?

                                        Reply
                                        • RinggitPlus

                                          Hi Teoh,

                                          Perquisites and Benefits-in-kind are considered part of your taxable income, they are not deductibles by themselves.
                                          You need to add in your perks and benefits together with your gross income to come to your taxable income.
                                          Only then do you start applying your exemptions, reliefs, and deductibles.
                                          For further clarification, we recommend contacting your nearest LHDN branch.
                                          Hope this helps!

                                          Reply
                                        • ken

                                          hi,
                                          I had brought a second hand house in 2010, do i still eligible to claim for the tax relief ?

                                          Reply
                                          • RinggitPlus

                                            As long as the Sale and Purchase Agreement was executed in between 10th March 2009 and 31st December 2010.
                                            For further clarification we recommend contacting your nearest LHDN branch.
                                            Hope this helps!

                                            Reply
                                          • Flo

                                            I just declared tax for year 2016 - 2012 this year to make sure there are no issues in the future. I realized that Year 2013 has a PCB deduction which I have overpaid since my income is less than 40K P.A. Will they refund the overpaid money that were deducted in 2013? BTW, I overlooked when filling up the form the portion where I can declare tax for prior years if I didn't declare accordingly instead I did the e-filling separately according to the years one by one. Will there be any problem?

                                            Reply
                                            • RinggitPlus

                                              Hi Flo,

                                              Your situation is a bit complicated and a little above our capacity to answer, sorry.
                                              We recommend you visit your nearest LHDN branch and clear things out that way.
                                              Hope this helps!

                                              Reply
                                            • HM

                                              Hi, to claim for claim the care expenses of parent (1,500), one of the rule is income not more than rm24k per year. May I know is the pension money from government is considered as income?

                                              Reply
                                              • RinggitPlus

                                                Hi HM,

                                                Yes, pension money is considered income. However, we don't think it should be counted towards the RM24k per year rule for claiming the costs of medical care for parents.
                                                For further clarification on this matter, we recommend contacting your nearest LHDN branch.
                                                Hope this helps!

                                                Reply
                                              • Kennedy Llyod

                                                Hello, I am a little unsure about how the parents tax relief works. Does this apply to only medical expenses? Monthly pocket money given to parents does count as tax relief?

                                                Reply
                                                • RinggitPlus

                                                  Hi Kennedy,

                                                  There's a special relief for parental care which your pocket money can fall into. The relief is up to RM1,500 for each parent. However, once you've claimed for this one, you cannot claim for medical expenses for parents.
                                                  For further clarification on this matter, we recommend contacting your nearest LHDN branch.
                                                  Hope this helps.

                                                  Reply
                                                • Alicia

                                                  Hi,

                                                  In your website below, I understand that "For most residents of Malaysia, the key figure to take note of is about “RM34,001 per year (after EPF deductions)"..." and if you earn below that figure, you do not need to file income tax for that year. As I am a NON-Resident earning Rental and Interest income totaling RM 13,554, can you please confirm that your statement above also applies to me (even though I am a non-Resident) and therefore I do NOT need to file income tax for FY2016?

                                                  https://ringgitplus.com/en/blog/Personal-Finance-News/Malaysia-Personal-Income-Tax-Guide-2017.html

                                                  Thank you.

                                                  Reply
                                                  • RinggitPlus

                                                    Hi Alicia,

                                                    The statement above about not having to pay your income tax if you earn below a certain amount only applies to residents of Malaysia. Since you're a non-resident, it does not apply to you unfortunately.
                                                    The tax rates you should look at is as the blue table above.

                                                    For further clarification, we recommend contacting your nearest LHDN branch.
                                                    Hope this helps.

                                                    Reply
                                                  • Lee Cheng Yong

                                                    Hi, if I will to claim the lastest relief/allowances for parents(which I didn't claim for medical relief). How do we go about it.
                                                    Any receipts to show proof or just monthly allowances which I gave my parents and on top of it CNY red packets which much more than the monthly I gave. Tq

                                                    Reply
                                                    • RinggitPlus

                                                      Hi Lee Cheng Yong,

                                                      You can claim for parental care relief up to RM1,500 for each parent as long as you haven't yet claimed for medical care expenses for parents.
                                                      Any proof of payment can be used.
                                                      If you're still not quite sure, we recommend contacting your nearest LHDN branch.
                                                      Hope this helps!

                                                      Reply
                                                    • Siew Ling

                                                      Hi,
                                                      Would like you advise on this. I have rent out my house at RM1.5 monthly and my monthly loan to bank is RM2k. Do i have to declare this rent income to my income tax since i dont get any profit on this? The rent is legal as we get it stamped at land office. Thanks.

                                                      Reply
                                                      • RinggitPlus

                                                        Hi Siew Ling,

                                                        Since you didn't earn any income (you lost money), the losses you incurred can be carried forward to next year's assessment.
                                                        For further clarification on how this works, we recommend you contact your nearest LHDN branch.
                                                        Hope this helps!

                                                        Reply
                                                      • Low

                                                        Hi RinggitPlus

                                                        May i know what category of form did an employee with part-time insurance income fall into?

                                                        Reply
                                                        • RinggitPlus

                                                          Hi Low,

                                                          If you mean you earn money part-time, you should use the Form B/BT (e-B/e-BT).
                                                          For further clarification, we recommend you contact your nearest LHDN branch.
                                                          Hope this helps!

                                                          Reply
                                                        • KM

                                                          I note that parking fee/ allowance is fully tax exempted. Will the same exemption apply,
                                                          (a) if the parking is provided by the employer(registered) under the company's name and paid by the company.
                                                          (b) an allowance paid by the company to the employee for parking which is under the employee's name/liability
                                                          (c) if the company reimburses the employee for his parking fees.

                                                          Regards

                                                          Reply
                                                          • RinggitPlus

                                                            Hi KM,

                                                            Yes, the exemption still applies in all three cases. As long as it is parking provided by the company (in discounts, allowances, reimbursements, or in-house parking) it counts as a perquisite.
                                                            Fur further clarification on this or other related matters, we recommend contacting your nearest LHDN branch.
                                                            Hope this helps!

                                                            Reply
                                                          • AWChong

                                                            Dear RinggitPlus,

                                                            May I know that regarding Tax Relief for "EPF & Life Insurance" and "Education & Medical Insurance", can I claim as relief if my insurance plan is an "Investment-Link" plan which consist of the benefits of "Life, Medical, Investment & Saving"?

                                                            Thank you in advance for your reply.

                                                            Reply
                                                            • RinggitPlus

                                                              Hi AWChong,

                                                              Yes, you can. But for this one, you must remember to take note of the itemised insurance statement in order to properly know and file which portion of your premium goes towards investments.
                                                              For further clarification, we recommend contacting your nearest LHDN branch.
                                                              Hope this helps!

                                                              Reply
                                                            • Liz

                                                              Hi,
                                                              Is the parental relief of rm1500 a relief claimable without having to show proof of payment to a non-working parent? Or must it come with payment documentation proof?

                                                              Reply
                                                              • RinggitPlus

                                                                It's recommended that you have proof of payment. Otherwise it would be difficult to claim you've spent the money for this cause, don't you think?
                                                                If you need further clarification, we recommend contacting your nearest LHDN branch.
                                                                Hope this helps!

                                                                Reply
                                                              • Kee

                                                                Hello.
                                                                In my EA form, there is a section namely (g) Jumlah Elaun/ Perkuisit / Pemberian / Manfaat yang dikecualikan cukai, amount RM X
                                                                My total income is RM Y in EA form.
                                                                For the income amount declare in BE, should o state amount RMY, or should i declare RM Y minus RM X? Thank you
                                                                Kee

                                                                Reply
                                                                • RinggitPlus

                                                                  Hi Kee,

                                                                  For the income amount to declare, you should put in RMY.
                                                                  For further clarification, we recommend contacting your nearest LHDN branch.
                                                                  Hope this helps!

                                                                  Reply
                                                                • Adrian

                                                                  Can a husband and wife share the rental income of a property under their names? What if the husband income is higher and later to decide all rental income put under his wife income?

                                                                  Reply
                                                                  • RinggitPlus

                                                                    Hi Adrian,

                                                                    Good question. It sounds like you may be able to do this if you split the earnings equally with your spouse. However, we can't be 100% sure if it works this way.
                                                                    We recommend contacting your nearest LHDN branch for further clarification.
                                                                    Hope this helps!

                                                                    Reply
                                                                  • CMF

                                                                    Once we have completed the e-filing for Year Assessment 2016, and there is tax to be paid (CP500 only covered half the amount) is there a deadline for payment of the taxes?

                                                                    Reply
                                                                    • RinggitPlus

                                                                      The deadline is still 30th of April

                                                                      Reply
                                                                    • Ping

                                                                      Hi RinggitPlus,
                                                                      Following your response to Alicia on 25/4/17, I would like to know if I need to file an income tax return. I'm a foreigner but deemed resident for tax purposes. I only have income from local bank deposit below RM30,000 per year, do I need to file an income tax return?

                                                                      Reply
                                                                      • RinggitPlus

                                                                        Hi Ping,

                                                                        You still do need to file your income tax returns even though you don't have to pay it.
                                                                        For further clarification, we recommend you contact your nearest LHDN branch.
                                                                        Hope this helps!

                                                                        Reply
                                                                      • Ping

                                                                        Thanks, RinggitPlus. But I thought the Income Tax Act (S.77(1)) says a person shall file an income tax return if he has a chargeable income. So, is bank deposit interests, while tax exempt, still "chargeable"? Coming from another common law jurisdiction, I'm all confused. Can you enlighten please? Many thanks.

                                                                        Reply
                                                                        • RinggitPlus

                                                                          Hi Ping,

                                                                          It's important to remember that chargeable income is calculated after tax exemptions and tax reliefs.
                                                                          For further clarification on this matter we recommend visiting or contacting your nearest LHDN branch.
                                                                          As the federal body responsible for this area, they would be the best source of the most up to date and prudent information.
                                                                          Hope this helps!

                                                                          Reply
                                                                        • Leena

                                                                          Hi,
                                                                          If my company grant me a study loan while I am still working for them, is the amount taxable?

                                                                          Reply
                                                                          • RinggitPlus

                                                                            A study loan is considered a perquisite and is therefore taxable.
                                                                            For further clarification on this, we recommend you contact your nearest LHDN branch.
                                                                            Hope this helps!

                                                                            Reply
                                                                          • Cheong LP

                                                                            Hi, my income is based on full commission on form CP58. Can I deduct my petrol, toll, parking , mobile, broadband bills and meal expenses? Is it 100% deduction?

                                                                            Reply
                                                                            • RinggitPlus

                                                                              You can deduct all of what you mentioned except for meal expenses. Each item has their own rate of deduction and might not be 100%.
                                                                              We recommend contacting your nearest LHDN branch for further clarification on this matter.
                                                                              Thanks for your question and we hope this helps!

                                                                              Reply
                                                                            • YF

                                                                              Hi, My dad is diagnosed with Dementia 2 years ago. Can I claim for his medicines bills up to Rm1 1900?

                                                                              Reply
                                                                              • RinggitPlus

                                                                                Hi YF,

                                                                                Yes you can, as it falls under medical needs and care expenses for parents and the limit is RM5000.
                                                                                If you need further clarification, we recommend you contact your nearest LHDN branch.
                                                                                Thanks for your question and I hope this helps!

                                                                                Reply
                                                                              • Waik

                                                                                Hi, I do consultancy works operating from home. Can I claim a portion of home expenses such as Unifi, electricity, printer usage, etc as "Use of home as office" expenses. If so, do I keep the all receipts and allocate a percentage or just make a general provision, for example, RM200 per month?

                                                                                Reply
                                                                                • RinggitPlus

                                                                                  Hi Waik,

                                                                                  As long as you can say that these expenses are only incurred in the production of income, then yes.
                                                                                  It's best to keep all receipts rather than make a general provision however.
                                                                                  For further clarification and information we recommend contacting your nearest LHDN branch.
                                                                                  Hope this helps!

                                                                                  Reply
                                                                                • Ashish Rai

                                                                                  Hi,
                                                                                  I am from INDIA. I started working in a IT company in KL on 11th june 2017 and will be going to Thailand in August for 3 days only. Just want to check that i won't be going out anywhere after that and as per the 182 days clause, i will be completing it on 10th Dec. Can i travel back to my country for a social visit on 29th Dec. 2017 and will be there till 14th Jan 2018. I hope my understanding is correct as i will be completing 182 days here and then only i am planning my travel. just read somewhere that there was something related to 31st Dec. and 1st jan of the next year, a person has to be physically present here. Can you please help?

                                                                                  Reply
                                                                                  • RinggitPlus

                                                                                    Hi Ashish,

                                                                                    Your Thailand trip won't be a problem, but your Indian visit however might need a relook.
                                                                                    Since the holiday will be more than 14 days, your date of stay in Malaysia may need to be reset before it can count at as part of you 182.
                                                                                    We recommend you take a shorter holiday to fewer days than 14.
                                                                                    For further clarification, contact your neared LHDN chart :D

                                                                                    Reply
                                                                                  • Tan kim boon

                                                                                    Do I need to declare tax on dividends earned from Singapore stock? I inherited the shares as a gift from parents.

                                                                                    Reply
                                                                                    • RinggitPlus

                                                                                      Since it counts as foreign income, it's tax free. Enjoy!

                                                                                      Reply
                                                                                    • Wee Beng

                                                                                      Does rental income from property outside Malaysia need to be declared, or is it also considered foreign income and therefore tax free?

                                                                                      Reply
                                                                                      • Lee

                                                                                        Hi, my company gives housing allowance about 8,000 RM per month for each foreign expatriots. Should I include this allowance to taxable income?
                                                                                        On the other hand, company also has a complex of temporary cabin to provide accommodation for some foreign expatriots. Each cabin has desk, bed, aircondationer, refridgerator, wardrobe and bathroom. Foods and laundry also provided by workers at the other building in the complex. Is this accommodation BIK applicable?

                                                                                        Reply
                                                                                        • RinggitPlus

                                                                                          Hi Lee,
                                                                                          From how we understand it, those items should count as BIK.
                                                                                          If you need 100% confirmation on this matter however, we suggest you contact your nearest LHDN branch.
                                                                                          Hope this helps and thanks for your question!

                                                                                          Reply
                                                                                        • John

                                                                                          Hi, I under OKU & claim 6K for my personal disable deduction, can my wife further claim the RM3500 under her assessment ? (we have separate tax file)
                                                                                          Thank You.

                                                                                          Reply
                                                                                          • RinggitPlus

                                                                                            As long as you're not claiming anything not meant for you, you should be okay.
                                                                                            If you need more clarification on this matter, we highly recommend contacting your nearest LHDN branch

                                                                                            Reply
                                                                                          • Dan

                                                                                            Hi,
                                                                                            If I'm resident in Malaysia but earning USD from USA online platform under Malaysia sole proprietorship, which tax should I pay?
                                                                                            I am an employee to a local company at the same time. Please advise.

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                                                                                            • RinggitPlus

                                                                                              Since you work from Malaysia, your income is still considered taxable.
                                                                                              If you need further clarification on this matter, we recommend contacting your nearest LHDN branch

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