Malaysia published the Finance Act 2023 (Act No. 845) in the Official Gazette on 31 May 2023, which includes measures of the revised Budget for 2023 and others. The main income tax measures of the Act include:

• An increase in the personal deduction limits for certain medical expenses from MYR 8,000 to MYR 10,000, as well as the introduction of a personal deduction for diagnosis, early interven…