Question 1

What is the difference between joint and separate assessment?

Accepted Answer

Under separate assessment each spouse is taxed individually on their own income and reliefs. Under joint assessment both incomes are combined and taxed in one spouse's name, and the assessed spouse claims an extra RM4,000 spouse relief.

Question 2

Which assessment method is better?

Accepted Answer

It depends. Separate assessment is usually better when both spouses earn enough to use their own tax brackets and reliefs. Joint assessment often wins when one spouse has little or no income, because the spouse relief and unused reliefs are not wasted.

Question 3

Can we switch between joint and separate assessment each year?

Accepted Answer

Yes. The election is made each year of assessment, so you can choose whichever method is more favourable for that year.

Joint vs Separate Assessment Calculator

Joint vs separate assessment — FAQ

Joint vs Separate Assessment Calculator

Joint vs separate assessment — FAQ