Exemptions from Personal Income Tax


What are the available exemptions from personal income tax in Malaysia?


Below are other exemptions provided to individuals:

  • Pension granted under written law or approved scheme
  • Scholarship, grant or allowance, whether or not in connection with employment
  • Maximum of RM2,000 a year for perquisite consisting of long service, past achievement, service excellence, innovation or productivity award
  • Royalty of up to RM10,000 a year from publication of artistic work (other than paintings) and, recording discs or tapes
  • Royalty of up RM20,000 a year from publication of literary work or original paintings
  • Royalty of up to RM20,000 from musical composition, and
  • Interest income from Malaysian registered financial institution.



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