A tax rebate is NOT tax relief. Unlike tax reliefs which you deduct from your total income, tax rebates are deducted from your tax payable.

For the 2019 assessment year (filing in 2020), there are four income tax rebates for individuals:

1. If your husband or wife has no income or earns below RM34,000 of chargeable income, you can get a rebate of RM400.
2. Individuals earning RM35,000 or less
3. Rebate on the levy paid when you leave Malaysia by flight for the purpose of performing umrah or another religious pilgrimage.
4. Zakat/Fitrah (Up to the total amount of tax payable)

For example, if you’ve paid RM1,000 for zakat for the year, and your husband or wife does not have an income, from a tax payable of RM1,568, you’ll get a rebate of RM1,400, making your new tax payable RM168.