Hi All

Would like to know spending on fixing things in the house, the expenses can claim to reduce under rental income tax?

Among the list of expenses as below:

1) Condo Monthly Maintenance Fees
2) Sinking Fund
3) Expenses to fix spoil doors, piping
4) Expenses to replace spoil TV, Stove & Hood
Meanwhile, the rental income is it split 50/50 if the tenancy agreement is under me and my wife name?
Assuming rental income is RM24,000.00. So i put RM12,000.00 into my income tax and my wife put RM12,000.00 in her income tax?

Rental Income Deductible Expenses
The expenses that are income tax deductible including:
Assessment
Quit rent
Property loan interest
Fire insurance premium
Expenses on rental collection
Expenses on rental renewal, including the stamp duty
Expenses on repairs and maintenance
Expenses on replacement costs of furnishings
Property service charges, maintenance fees, sinking fund, and Indah Water bills
Legal expenses on renewal of tenancy agreement, recovery of rental arrears, etc.
Expenses on pest control
Renewal property agent fees/commission

The expenses that are not income tax deductible are initial expenses before the property is rented out, including:
Advertising cost to get the first tenant
Property agent fees/commission to obtain the first tenant
Legal cost and stamp duty for initial tenancy agreement
Expenses on renovation and improvement to get higher rental or to be more attractive to potential tenant

From: https://www.liew.my/social/rental-income
So answer to your question is all yes. But make sure you property has signed it's first tenant before. All these expenses are not deductible if you purchase and own stay in it since day one.

Can the net rental income be negative after deducted all the expenses?

Then the negative value is used to offset the personal income, is this possible?

Or the lowest possible value for net rental income is at RM0 only?

Zero only, cannot use a negative value to offset personal income. And the filing system for Ez-hasil doesn't allow you to key in a negative value also.