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http://www.hasil.gov.my/pdf/pdfam/FAQBBM2010_28022011_1.pdf
it says:
ii. Pemeriksaan makmal adalah blood tests, urinalysis and pap smear.
Blood test checking on your cholesterol level, thyroid hormones,
complete blood count.
Yes, you read that right! Ever since January 1, 2018, the rental income was evaluated on a
progressive tax rate. This rate ranged anywhere from 0% to 28% and it didn’t come with any tax
incentive or exemption.
But because the Malaysian government now wants to encourage Malaysian residents to rent out
their residential accommodation at more reasonable charges to those who’re really in the need,
they’ve decided to offer a little extra incentive. During the tabling of Budget 2018, it was stated
that there’ll be an exemption of 50% on the statutory income of rental received by Malaysian
citizens who live in Malaysia.
Now, there are certain requirements which need to be met first before you can be qualified for
this income tax exemption. They are as follows:
1. The property in question is under a ‘residential’ status and must be rented out under a
legal tenancy agreement between the owner (landlord) and the tenant.
2. Monthly rental received (from each property) is less than RM2,000. This exemption is not
restricted to just one residential property, but to as many properties that one individual
owns.
3. Tenancy agreement must be stamped by LHDN and executed on or after January 1,
2018 and is only given for a maximum period of three consecutive years of evaluation
from 2018 to 2020.