Pengenalan: Tax Relief vs Tax Rebate
Ramai yang confuse antara Tax Relief dan Tax Rebate. Mari kita clear kan dulu:
Tax Relief (Pelepasan Cukai)
- Mengurangkan chargeable income anda
- Semakin tinggi relief, semakin rendah income yang kena tax
- Example: Income RM50,000, relief RM15,000 → Taxable income = RM35,000
Tax Rebate (Rebat Cukai)
- Mengurangkan tax payable secara terus
- Direct deduction dari jumlah cukai yang kena bayar
- Example: Tax RM2,000, rebate RM400 → Bayar RM1,600 sahaja
💰 Potential Savings
Dengan claim SEMUA relief yang anda layak, anda boleh save RM2,000-5,000 dalam tax setiap tahun!
Jangan biarkan wang ini pergi begitu sahaja ke LHDN!
Individual Tax Relief 2024 (YA 2024)
Category 1: Self & Lifestyle
| Jenis Relief | Maksimum (RM) | Syarat |
|---|---|---|
| Self | 9,000 | Automatic untuk semua |
| Spouse (kalau tak bekerja) | 4,000 | Spouse tiada income sendiri |
| EPF/KWSP/Approved Scheme | 4,000 | Voluntary contribution beyond mandatory 11% |
| Life Insurance & EPF | 7,000 | Premium paid + EPF |
| Medical & Education Insurance | 3,000 | Self, spouse, children |
| Private Retirement Scheme (PRS) | 3,000 | Contribution ke approved PRS |
| Lifestyle (Sports, Books, Magazines) | 2,500 | Include gym, smartphone, internet |
| Domestic Travel | 1,000 | Hotel & tourism (min 3D2N) - until YA2025 |
Category 2: Medical & Disability
| Jenis Relief | Maksimum (RM) |
|---|---|
| Medical Expenses (Parents) | 8,000 |
| Medical Expenses (Self, Spouse, Child) | 10,000 |
| Complete Medical Examination | 1,000 |
| Serious Disease Treatment (Self, Spouse, Child) | 10,000 |
| Fertility Treatment | 10,000 |
| Disabled Individual (OKU) - Self | 6,000 |
| Disabled Person - Spouse/Child | 8,000 |
| Medical/Supporting Equipment for Disabled | 6,000 |
Category 3: Education
| Jenis Relief | Maksimum (RM) |
|---|---|
| Self Education (Degree & above) | 7,000 |
| Child Education (Pre-school to Higher) | 8,000 |
| Child Deposit in SSPN/SSPN-i | 8,000 |
Category 4: Technology & Connectivity
| Jenis Relief | Maksimum (RM) |
|---|---|
| Purchase of Laptop, Smartphone, Tablet | 2,500 |
| Monthly Internet Bill | 2,500 |
| EV Charging Facility | 2,500 |
Category 5: Special Categories
| Jenis Relief | Maksimum (RM) |
|---|---|
| Breastfeeding Equipment | 1,000 |
| Child Care Fees (anak < 6 tahun) | 3,000 |
| Alimony Payment (ex-wife) | 4,000 |
| Contribution to Approved Social Enterprise | 10,000 |
Tax Rebates (Rebat Cukai)
| Jenis Rebate | Amount (RM) |
|---|---|
| Individual (chargeable income ≤ RM35,000) | 400 |
| Spouse/Alimony (chargeable income ≤ RM35,000) | 400 |
| Zakat/Fitrah | 100% of amount paid |
Contoh Pengiraan Tax (Step-by-Step)
Profil: Encik Ahmad
- Gaji: RM60,000/tahun
- Status: Kahwin, isteri tidak bekerja, 2 anak
- EPF voluntary: RM2,000/tahun
- Life insurance: RM3,000/tahun
- Medical insurance: RM2,400/tahun
- Child education: RM6,000/tahun
- Beli laptop: RM2,500
- SSPN deposit: RM3,000
Pengiraan:
| Employment Income | RM60,000 |
| Less: EPF (11%) | -RM6,600 |
| Statutory Income | RM53,400 |
| Less: Tax Relief | |
| - Self | RM9,000 |
| - Spouse | RM4,000 |
| - EPF/Life Insurance | RM5,000 |
| - Medical Insurance | RM2,400 |
| - Child Education | RM6,000 |
| - Laptop | RM2,500 |
| - SSPN | RM3,000 |
| Total Relief | -RM31,900 |
| Chargeable Income | RM21,500 |
| Tax on RM21,500 (based on rate) | RM150 |
| Less: Rebate (income < RM35k) | -RM400 |
| TAX PAYABLE | RM0! |
Tanpa relief, tax would be ~RM1,645. Dengan claim relief, save 100%!
Tips Maximize Tax Relief
1. Plan Purchases End of Year
- November/December: Beli laptop/smartphone untuk claim relief
- Top-up SSPN before Dec 31
- Bayar insurance premium before year end
- Do medical check-up in Dec
2. Keep ALL Receipts!
- Medical receipts (clinic, pharmacy, hospital)
- Education fees receipts
- Insurance premium receipts
- Technology purchases (laptop, phone)
- Book purchases, gym membership
- LHDN might request for verification
3. Don't Double Claim
- Lifestyle relief include smartphone - don't claim under both categories
- Choose category yang give higher relief
4. Joint Assessment vs Separate
For married couples:
- Joint Assessment: Combine both incomes, claim together
- Better if one spouse earn significantly more
- Can claim spouse relief RM4,000
- Separate Assessment: Each file own tax
- Better if both have similar income
- Each can claim full RM9,000 self relief
- Use online calculator to compare which is better!
Cara E-Filing (Online)
Step-by-Step Guide
- Register di ezHASiL
- Go to https://ezhasil.hasil.gov.my
- Klik "Pendaftaran Pertama Kali"
- Enter MyKad details
- Set password
- Login & Pilih e-BE (Borang Elektronik)
- Fill in Details
- Employment income (refer EA form from employer)
- Other income (rental, dividends, etc.)
- Claim all applicable reliefs
- Double check everything!
- Submit Before Deadline
- Employee: April 30
- Business owner: June 30
Common Mistakes to Avoid
1. Not Claiming Eligible Relief
- Many people leave money on the table
- Review ALL categories setiap tahun
2. Over-Claiming
- Claim expenses yang tidak eligible
- LHDN will audit dan penalize if caught
- Penalty: Fine + interest + possible prosecution
3. Missing Deadline
- Late filing = compound RM200-20,000
- Late payment = 10% penalty on tax due
- Set reminder 2 weeks before deadline!
4. Not Keeping Documentation
- LHDN can request proof within 7 years
- Keep soft copy atau scan all receipts
- Organize by year in folder
Kesimpulan
Tax relief adalah hak anda - manfaatkanlah! Dengan planning yang betul dan claim semua relief yang layak, anda boleh save ribuan ringgit setiap tahun.
Action Checklist:
- ✅ Review semua relief categories dalam artikel ini
- ✅ Mark mana yang applicable untuk anda
- ✅ Start collecting receipts dari sekarang
- ✅ Plan year-end purchases untuk maximize relief
- ✅ Register di ezHASiL kalau belum ada akaun
- ✅ E-file sebelum April 30, 2025
📞 Perlu Bantuan Kewangan?
Kalau anda tertekan dengan hutang dan susah nak claim tax relief maksimum, hubungi iKasih Credit untuk debt consolidation solution. Kami bantu gabungkan hutang dan reduce monthly payment supaya anda ada lebih flexibility untuk save dan invest!
Disclaimer: Maklumat tax relief adalah berdasarkan announcement terkini dari LHDN untuk YA2024. Sila rujuk laman web rasmi LHDN (www.hasil.gov.my) untuk maklumat terkini dan terperinci.