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Expansion of Scope on Covid-19 Detection Test Method

Updated: Nov 9, 2022

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Current Position

Income Tax Relief of up to RM1,000 for COVID-19 detection test expenses, including the purchase of COVID-19 self-detection test kit, is given to the taxpayer, spouse or child.

These expenses comprise:

  • COVID-19 detection test expenses conducted in a hospital or a clinic as supported with receipt issued by the hospitals/clinics/medical practitioners registered with the Malaysian Medical Council; or

  • the purchase of a self-detection test kit supported with a receipt.


It is proposed that the scope of tax relief be expanded to include tests carried out in a laboratory recognised by the Ministry of Health Malaysia so that existing COVID-19 detection test expenses can be treated equitably.

Effective Date

From the year of assessment 2023.


In the exercise of the powers conferred by paragraph 154(1)(b), read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], the Minister, on September 9, 2022, gazetted the Income Tax (Deduction for Expenses about the Cost of Detection Test of Coronavirus Disease 2019 (COVID-19) for Employees) (Amendment) Rules 2022 (P.U. (A) 291/2022) ("Amendment Rules") to amend the Income Tax (Deduction for Expenses about the Cost of Detection Test of Coronavirus Disease 2019 (COVID-19) for Employees) Rules 2021 [P.U. (A) 404/2021] (“Principal Rules”).

The Amendment Rules amend the Principal Rules to state that, as an alternative, an employer wishing to claim such a deduction may present a receipt and the results of the Covid-19 Detection Test performed on its employees and issued by a health facility listed in the List of Laboratories Conducting RT-PCR Test for Covid-19 to the COVID-19 Management Guidelines in Malaysia No. 5/20201 issued by the Ministry of Health Malaysia.

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