For any individual tax resident who earn less than RM35,000 can get tax rebate from Inland Revenue Board for RM400 and allowed for joint assessment also. For example,

Tax Computation for YA 20XX

Chargeable Income: Less than RM35,000

Tax payable (at scaled rate) xx
Less: Rebate: Self (Husband) RM400
Wife (joint assessment) RM400
Net tax payable