Tax Relief for Resident Individual (YA 2019) - Part 2

No.	Type of Individual Relief	Amount (RM)
9	Deferred Annuity and Private Retirement Scheme	3,000 (restricted)
10	Premium paid on education and medical insurance	3,000 (restricted)
11	Education fees (tax payer): - Any course of study for degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology for other than degree at masters or doctorate level	7,000 ​
12	Net deposit placed in Skim Simpanan Pendidikan Nasional for taxpayer's child during the year	8,000 (restricted) ​
13	Contribution to the Social Security Organization (SOCSO) Scheme	250 (restricted)
14	Lifestyle relief: - Purchase of books, journals, magazines , printed newspapers and other similar publications (excluding  banned publications) -  Purchase of sports equipment for sports activities as defined under the Sports Development Act 1997 - Payment of gym membership - Purchase of computer, smartphone or tablet (not for business used)  - Payment of monthly bill for internet subscriptions (under own name)	2,500 (restricted) ​
15	Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction is allowed once in every 2 years of assessment)	1,000 (restricted) ​
16	Fees paid to registered child care center/ kindergarten for a child aged 6 years and below	1,000 (restricted) ​
17	Life insurance and EPF including not through salary deduction  - Pensionable public servant category           - Life insurance premium - Other than pensionable public servant category           - Life insurance premium (restricted to RM3,000)           - Contribution to EPF or approved scheme                                                       (restricted to RM4,000)	7,000 (restricted) ​ ​

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Source: 2020 Budget Commentary and Tax Information