{"id":5864,"date":"2025-09-12T10:17:28","date_gmt":"2025-09-12T02:17:28","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=5864"},"modified":"2025-11-27T10:49:54","modified_gmt":"2025-11-27T02:49:54","slug":"malaysia-income-tax-section-44-donations-and-deduction-limits","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/malaysia-income-tax-section-44-donations-and-deduction-limits\/","title":{"rendered":"Malaysia Income Tax: Section 44 Donations and Deduction Limits"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5864\" class=\"elementor elementor-5864\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-860a224 e-con-full e-flex e-con e-parent\" data-id=\"860a224\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-222efb2 e-flex e-con-boxed e-con e-child\" data-id=\"222efb2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ecf12e9 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"ecf12e9\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Malaysia Income Tax: Section 44 Donations and Deduction Limits<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e21fdb e-flex e-con-boxed e-con e-parent\" data-id=\"7e21fdb\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9bb5c10 elementor-widget elementor-widget-heading\" data-id=\"9bb5c10\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Malaysia Income Tax: Section 44 Donations and Deduction Limits<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a50a9d0 e-flex e-con-boxed e-con e-parent\" data-id=\"a50a9d0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b71edb elementor-widget elementor-widget-image\" data-id=\"8b71edb\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-taking-community-action-scaled.jpg\" class=\"attachment-medium size-medium wp-image-5872\" alt=\"\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-taking-community-action-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-taking-community-action-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-taking-community-action-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-taking-community-action-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-taking-community-action-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-265f7ecb e-flex e-con-boxed e-con e-parent\" data-id=\"265f7ecb\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f531d1b elementor-widget elementor-widget-text-editor\" data-id=\"5f531d1b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><b>Pengenalan<\/b><\/h2><p class=\"translation-block\"><b>Cukai Pendapatan Malaysia Seksyen 44<b \/><span style=\"font-weight: 400\"> menyediakan potongan untuk derma dan sumbangan yang dibuat kepada kerajaan, institusi diluluskan, dan organisasi tertentu. Kelayakan, had, dan bentuk derma (tunai atau barangan) berbeza bergantung pada penerima. Memahami peraturan ini membantu pembayar cukai memaksimumkan manfaat cukai sambil menyumbang kepada masyarakat.<\/p><p>\u00a0<\/p><h2><b>2. Derma kepada Kerajaan (s.44(6)(i))<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\"><b>Siapa layak?<\/b> <span style=\"font-weight: 400\"><br><\/span><span style=\"font-weight: 400\"> Penduduk dan bukan penduduk<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\"><b>Penerima yang layak:<\/b> <span style=\"font-weight: 400\"><br><\/span><span style=\"font-weight: 400\">diluluskan oleh Ketua Pengarah Hasil Dalam Negeri (DGIR).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Deduction limit:<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Cash : <\/span><b>Tiada had<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Subject to overall <\/span><b><b>10% of Aggregate Income (AI)<\/b><\/b><\/li><\/ul><\/li><\/ul><h2>\u00a0<\/h2><h2><b>3. Derma kepada Institusi &amp; Organisasi Diluluskan (s.44(6)(ii) &amp; s.44(7))<\/b><\/h2><p><span style=\"font-weight: 400;\">Institusi diluluskan termasuk:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hospital, institusi awam atau kebajikan<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Universiti &amp; institusi pendidikan<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Badan penyelidikan (perubatan, sosio-ekonomi, teknikal, vokasional)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organisasi agama (penyelenggaraan\/pembinaan rumah ibadat)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organisasi kebudayaan, seni, warisan, zoo, muzium, perlindungan haiwan<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organisasi pemeliharaan alam sekitar<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tabung perpaduan nasional<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Projek akulturasi ICT yang diluluskan oleh Menteri<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tabung kebajikan untuk bantuan perubatan<\/span><\/span><\/li><\/ul><p><b>\u00a0 \u00a0 \u00a0Had:<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\"><span style=\"font-weight: 400\">Tunai: <\/span><b>Tiada had<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Subject to <\/span><b><b>10% of Aggregate Income (AI)<\/b><\/b><\/li><\/ul><h2>\u00a0<\/h2><h2><b>4. Derma Artifak, Manuskrip, Lukisan (s.44(6A))<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Derma kepada: Kerajaan atau Kerajaan Negeri<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Nilai ditentukan oleh: Jabatan Muzium Malaysia \/ Arkib Negara<\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Had: Derma dalam bentuk barangan sahaja, tiada had (nilai berdasarkan penilaian muzium, bukan kos asal)<\/li><\/ul><h2>\u00a0<\/h2><h2><b>5. Perpustakaan Awam &amp; Perpustakaan Pendidikan (s.44(8))<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Derma untuk penyediaan kemudahan perpustakaan yang boleh diakses oleh orang awam<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Had: Tunai sehingga RM20,000<\/li><\/ul><h2>\u00a0<\/h2><h2><b>6. Kemudahan untuk Orang Kurang Upaya (s.44(9))<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penyediaan kemudahan di tempat awam untuk manfaat OKU<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Had: Tunai atau barangan, tiada had (individu sahaja)<\/li><\/ul><h2>\u00a0<\/h2><h2><b>7. Derma kepada Fasiliti Kesihatan (s.44(10))<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Derma peralatan perubatan kepada fasiliti kesihatan yang diluluskan oleh Kementerian Kesihatan<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Had: Tunai atau barangan, sehingga RM20,000 (individu)<\/li><\/ul><h2>\u00a0<\/h2><h2><b>8. Derma Lukisan (s.44(11))<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Derma kepada: Balai Seni Negara atau Balai Seni Negeri<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nilai disahkan oleh: Galeri berkenaan<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Had: Derma dalam bentuk barangan sahaja, tiada had<\/li><\/ul><h2>\u00a0<\/h2><h2><b>9. Zakat Perniagaan (s.44(11A))<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Untuk syarikat<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Had: Tunai, sehingga 2.5% daripada AI<\/li><\/ul><h2>\u00a0<\/h2><h2><b>10. Derma kepada Pembangunan Sukan (s.44(11B))<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sumbangan kepada: Aktiviti sukan diluluskan atau badan sukan di bawah Akta Pembangunan Sukan 1997<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mulai Tahun Taksiran (YA 2023): Termasuk program pembangunan sukan peringkat akar umbi<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Had: Tunai, sehingga 10% daripada AI<\/li><\/ul><h2>\u00a0<\/h2><h2><b>11. Projek Berkepentingan Nasional (s.44(11C))<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Termasuk sumbangan kepada perusahaan sosial, diluluskan oleh Menteri Kewangan<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Limit: Cash or In Kind<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Companies: <\/span><b>10% daripada AI<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Individuals: <\/span><b><b>7% of AI<\/b><\/b><\/li><\/ul><\/li><\/ul><h2>\u00a0<\/h2><h2><b>12. Wakaf &amp; Endowmen (s.44(11D))<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Sumbangan wakaf kepada pihak berkuasa agama<\/li><li><span style=\"font-weight: 400;\">Endowmen kepada universiti awam<\/span><\/li><li class=\"translation-block\">Had: Tunai, sehingga 10% daripada AI<\/li><\/ul><p><b>\u00a0<\/b><\/p><h2>\u00a0<\/h2><h2><b>13. Summary Table<\/b><\/h2><table style=\"height: 662px;\" width=\"1422\"><tbody><tr><td><b>Seksyen<\/b><\/td><td><b>Jenis Derma<\/b><\/td><td><b>Had<\/b><\/td><\/tr><tr><td><b>44(6)(i)<\/b><\/td><td><b>Kerajaan \/ Negeri \/ Pihak Berkuasa Tempatan<\/b><\/td><td><b>Tiada had (Maks 10% AI)<\/b><\/td><\/tr><tr><td><b>44(7)<\/b><\/td><td><b>Institusi &amp; organisasi diluluskan<\/b><\/td><td><b>Tiada had (Maks 10% AI)<\/b><\/td><\/tr><tr><td><b>44(6A)<\/b><\/td><td><b>Artifak \/ Manuskrip \/ Lukisan<\/b><\/td><td><b>Tiada had (berdasarkan penilaian)<\/b><\/td><\/tr><tr><td><b>44(8)<\/b><\/td><td><b>RM20,000<\/b><\/td><td><b>RM20,000<\/b><\/td><\/tr><tr><td><b>44(9)<\/b><\/td><td><b>Kemudahan untuk OKU (individu\uff09<\/b><\/td><td><b>Tiada had<\/b><\/td><\/tr><tr><td><b>44(10)<\/b><\/td><td><b>Peralatan perubatan (individu)<\/b><\/td><td><b>RM20,000<\/b><\/td><\/tr><tr><td><b>44(11)<\/b><\/td><td><b>Lukisan ke galeri seni<\/b><\/td><td><b>Tiada had<\/b><\/td><\/tr><tr><td><b>44(11A)<\/b><\/td><td><b>Zakat Perniagaan<\/b><\/td><td><b>2.5% daripada AI<\/b><\/td><\/tr><tr><td><b>44(11B)<\/b><\/td><td><b>Aktiviti sukan<\/b><\/td><td><b>10% daripada AI<\/b><\/td><\/tr><tr><td><b>44(11C)<\/b><\/td><td><b>Projek berkepentingan nasional<\/b><\/td><td><b>\u00a010% AI (syarikat), <\/b><b><br \/><\/b><b>\u00a0 7% AI (individu)<\/b><\/td><\/tr><tr><td><b>44(11D)<\/b><\/td><td><b>Wakaf \/ Endowmen<\/b><\/td><td><b>10% daripada AI<\/b><\/td><\/tr><\/tbody><\/table><h2>\u00a0<\/h2><h2><b>14. Poin Utama<\/b><\/h2><ul><li aria-level=\"1\"><b>Kebanyakan derma tertakluk kepada 10% daripada Pendapatan Agregat.<\/b><\/li><li aria-level=\"1\"><b>Sesetengah derma (contohnya perpustakaan, peralatan kesihatan) mempunyai had tetap RM20,000.<\/b><\/li><li aria-level=\"1\"><b>Derma dalam bentuk barangan dibenarkan dalam kes tertentu (lukisan, artifak, kemudahan OKU).<\/b><\/li><li aria-level=\"1\"><b><b><b>Sentiasa semak bahawa institusi\/organisasi penerima telah diluluskan oleh pihak berkuasa sebelum membuat tuntutan derma.<\/b><\/b><\/b><\/li><\/ul><p>\u00a0<\/p><hr \/><h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2><p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p><p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p><p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p><p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p><p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Malaysia Income Tax: Section 44 Donations and Deduction Limits 1.Introduction Malaysia Income Tax Section 44 provides deductions for donations and contributions made to the government, approved institutions, and specific organisations. The eligibility, limits, and forms of donation (cash or in kind) vary depending on the recipient. Understanding these rules helps taxpayers maximise tax benefits while [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5872,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16,42],"tags":[],"class_list":["post-5864","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","category-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia Income Tax: Section 44 Donations and Deduction Limits - ANC Group<\/title>\n<meta name=\"description\" content=\"Malaysia tax deduction rules under Section 44 explained. 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