You are allowed to claim tax exemptions for the benefits-in-kind below, unless you have control over your employer. For more information see here.
Benefit | Details |
Dental benefits | Tax exempt |
Child-care benefits | Childcare provided by employers, e.g. a childcare center, is tax exempt |
Food and drink provided free of charge | Tax exempt |
Free transportation between pickup points or home and the place of work (to and from) | Tax exempt |
Insurance premiums which are obligatory for foreign workers as a replacement to SOCSO contributions | Tax exempt |
Group insurance premium to cover workers in the event of an accident | Tax exempt |
Leave passage | Tax exempt for leave: in Malaysia (not more than three times a year); or overseas (not more than once a year) with a maximum value of RM 3,000 provided to employee and immediate family only. |
Benefits used by employer to perform his employment duties | Tax exempt |
Discounts on goods and services provided by the employer | Tax exempt provided that they are: not convertible into money by the employee even though they have money's worth; for the benefit of the employee and are used by the employee personally; and provided to employees as a whole and not provided specifically to a certain group of employees only. Note: discounts on goods are only tax exempt up to a value of RM 1,000. |
Benefits and monthly bills for fixed line telephones, mobile phones, pagers, PDAs and broadband | The amount to be exempted includes registration cost and installation cost. The exemption given is limited to one unit for each asset. |
Benefits for medical treatment | Tax exempt for modern medicine, traditional medicine and maternity. Treatment must be by certified medical doctors or medical practitioners registered with government-approved bodies. |
Petrol benefits | Exemption up to RM 6,000 for petrol used for official duty (this limit also applies to any petrol allowance/travel allowance/toll payment). Amounts above RM 6,000 may be claimed if records are kept for 7 years. |