The following expenses are allowed to be deducted from rental income and must be direct expenses wholly and exclusively incurred in the production of income:
cost of ordinary repairs to maintain the property in its existing state
insurance premium on fire/burglary
assessment tax and quit rent
mortgage interest on loans obtained
the rent collection fee and legal expenses incurred to enforce rent collection.
the expense incurred to renew the tenancy or to change the tenant.
the maintenance fee for strata properties
NOTE: In order to claim these exemptions, you must have a legal tenancy agreement for said rental property as well as the original receipts of the claimable expenses.
Initial expenses such as costs to obtain your first tenant including advertising costs, legal fees, stamp duties and real estate agent commission fees are not allowed for deduction. These expenses are necessary to create a source of rental income and are not incurred in the production of rental income.
https://www.iproperty.com.my/guides/rental-...ty-owners-46565i would check lhdn to be sure.. not 3rd party website