LHDN Tax Rebates: the RM400 Rebate, Zakat Rebate and Departure Levy Rebate Explained
Last verified: 5 November 2026. Short answer: A rebate is taken off the tax you owe, not off your income. A resident individual with chargeable income below RM35,000 gets a RM400 rebate (RM400 more for a spouse in some cases), zakat or fitrah paid can be rebated up to the tax charged, and a departure levy for umrah or other religious travel can be rebated for up to two trips [HASiL rebates].
Talreon is not an official government site. We are an independent publisher and are not affiliated with HASiL (LHDN, the Inland Revenue Board of Malaysia). This page explains the process in our own words; the agency's own website and notices are the final word. Educational information only; not financial, tax, legal, or investment advice.
Malaysian individuals can lower their income tax in two different ways. Tax relief (pelepasan) reduces your chargeable income before tax is worked out. A tax rebate (rebat) is subtracted from the tax itself, ringgit for ringgit. Because of that, a rebate is usually worth more than relief of the same amount. HASiL lists three rebates for resident individuals.
The rebates at a glance
| Rebate | Amount | Who it is for |
|---|---|---|
| Personal rebate | RM400 | Resident individual with chargeable income below RM35,000 |
| Spouse rebate | RM400 | Husband or wife, in the cases HASiL lists (see below) |
| Zakat or fitrah | Amount paid, up to the tax charged | Individual who paid zakat or fitrah |
| Departure levy for umrah or other religious travel | RM8 to RM150 per trip, up to 2 trips | Individual who paid the levy |
All figures are from HASiL's rebate page [HASiL rebates].
The RM400 rebate for chargeable income below RM35,000
From Year of Assessment 2009 onwards, a resident individual whose chargeable income is less than RM35,000 receives a RM400 rebate [HASiL rebates]. HASiL's table shows the amounts for married couples:
| Assessment type | Wife | Husband | Total |
|---|---|---|---|
| Separate assessment | RM400 | RM400 | RM800 |
| Joint assessment | RM400 | RM400 | RM800 |
| Husband or wife has no total income | RM400 | RM400 | RM800 |
The RM35,000 test applies to chargeable income, which is your income after reliefs, not your gross salary. That is why claiming all your reliefs can matter twice: it lowers the tax and can bring you under the RM35,000 line. Our tax relief checklist lists the reliefs.
Worked example
Suppose your chargeable income after reliefs is RM34,000. Using the resident tax scale, the tax on RM34,000 comes to a few hundred ringgit; the RM400 rebate is then subtracted. A rebate cannot create a refund on its own, so if the rebate is larger than the tax, the tax becomes zero rather than negative. See Malaysia income tax rates for the current scale, and check the final number in e-Filing.
The zakat and fitrah rebate
HASiL lists zakat and fitrah as a rebate "subject to the maximum of tax charged" [HASiL rebates]. In practice:
- The zakat or fitrah must be paid to a religious authority established under written law, such as a state zakat collection centre or state Islamic religious council.
- The rebate is the amount you paid, but it cannot be more than your tax charged for that year.
- Any amount above your tax is not refunded and is not carried forward to the next year.
- Keep the official receipt from the zakat authority in case HASiL asks for it.
HASiL's public ruling on computing tax for resident individuals explains how rebates are applied after tax is calculated [HASiL public ruling].
Zakat through salary deduction
Many employees pay zakat by monthly salary deduction through their employer. Those payments also count for the rebate. Your employer's records, your EA form or the zakat authority's statement can help you total what you paid. Do not count the same payment twice if you also hold a separate receipt for it.
The departure levy rebate for religious travel
A departure levy paid for umrah, or for religious travel for other religions, can be rebated, restricted to two trips [HASiL rebates]:
| Cabin class | To ASEAN countries | To other countries |
|---|---|---|
| Economy | RM8 | RM20 |
| Other classes | RM50 | RM150 |
A rebate that no longer applies
HASiL's page also notes a rebate for fees or levies paid on foreign workers, which has not applied since Year of Assessment 2011 [HASiL rebates]. Older articles that still list it are out of date.
How to claim in e-Filing
- Log in to MyTax and open e-Filing for the right year of assessment.
- Enter your income and reliefs first. e-Filing works out chargeable income and decides whether the RM400 rebate applies.
- In the rebate section, enter zakat or fitrah paid, and any departure levy for religious travel.
- Check the tax payable figure after rebates, then submit.
- Keep receipts for the record-keeping period HASiL sets.
Our LHDN e-Filing guide walks through the full filing process.
Rebate or relief: a quick comparison
| Relief | Rebate | |
|---|---|---|
| Reduces | Chargeable income | Tax payable |
| Value of RM100 | RM100 × your tax rate | Up to RM100 |
| Example | Lifestyle, medical, EPF | RM400, zakat, departure levy |
Common mistakes with rebates
- Entering zakat as a relief instead of in the rebate section, or claiming it twice.
- Assuming the RM400 rebate depends on gross salary; it depends on chargeable income after reliefs.
- Claiming more than two religious travel departure levies in a year.
- Claiming the old foreign worker levy rebate, which ended from Year of Assessment 2011.
- Throwing away zakat receipts once the return is filed.
If you realise after filing that you missed a rebate or claimed one wrongly, HASiL allows amendments in e-Filing within its set period, and later corrections through its normal procedures. Check the current rules on the HASiL site, because the amendment window is time-limited. When in doubt, the HASiL Contact Centre on 03-8911 1000 can explain how a rebate applies to your return.
Frequently asked questions
Who gets the RM400 tax rebate?
A resident individual whose chargeable income is less than RM35,000 for the year of assessment, according to HASiL.
Is zakat a tax relief or a rebate?
A rebate. It is subtracted from your tax, up to the amount of tax charged.
If my zakat is more than my tax, do I get a refund?
No. The rebate is capped at the tax charged; the excess is not refunded or carried forward.
Can I claim the umrah departure levy?
Yes, as a rebate for up to two trips: RM8 or RM20 in economy and RM50 or RM150 in other classes, depending on destination.
Is the foreign worker levy rebate still available?
No. HASiL notes it has not applied since Year of Assessment 2011.
Related Talreon tools and guides
Official sources
- HASiL: Rebates for individuals
- HASiL: Public Ruling 3/2023, computation of income tax and tax payable (PDF)
Figures and steps on this page were checked against the linked official pages on 5 November 2026. Read our editorial and review process and figures update log. Spotted something out of date? Email support@talreon.com with the page address.
Educational information only; not financial, tax, legal, or investment advice.