# LHDN Tax Relief Claiming Guidelines

What Is It

Tax Reliefs are specific deductions allowed by the Inland Revenue Board of Malaysia (LHDN) to reduce a taxpayer's chargeable income, thereby lowering their total tax liability. Relief categories are set and updated annually during government budget announcements.

Who Is Eligible

  • All taxpaying resident individuals in Malaysia who declare their income using Form BE or Form B.

    • Required Documents

  • Official payment receipts and tax invoices matching the calendar tax year.
  • Birth certificates (for child relief claims).
  • Insurance premium statements (for medical/life insurance relief).
  • Bank statements (for SSPN and loan interest reliefs).

    • Step-by-Step Procedure

    1. Collect Receipts: Compile all receipts for eligible purchases made between January 1 and December 31 of the tax year. 2. Review Tax Relief Categories: Check the current year's limits (e.g., Lifestyle relief up to RM2,500 for books, computers, gym memberships, and internet bills). 3. Log In to e-Filing: Open the e-Filing BE form on the MyTax portal. 4. Input Relief values: Key in the exact amounts spent under each relief section, ensuring you do not exceed the capped limits. 5. Automatic Calculation: The system deducts the reliefs from your gross income to determine the chargeable income. 6. Retain Records: Save all physical and digital receipts in a tax folder.

    Cost & Processing Time

  • Cost: Free of charge.
  • Processing Time: Applied instantly during e-Filing. Receipts must be archived for 7 years.

    • Where to Apply

  • Online: [LHDN MyTax Portal](https://mytax.hasil.gov.my)

    • Important Notes

  • Only official tax invoices and receipts are accepted; credit card transaction slips or cash book entries are not legally valid during LHDN audits.
  • Capped limits apply to each category. E.g., medical expenses for parents up to RM8,000, lifestyle relief up to RM2,500.