Child Relief
19 October 2026
Child Relief
Child relief is available to eligible taxpayers who support qualifying dependent children. The relief amount depends on the child's age, marital status, education status and disability status.
Tax Relief Amount & Breakdown
1. Unmarried child below 18 years old:
RM2,000 per eligible child.
2. Unmarried child aged 18 or above in qualifying pre-university or equivalent full-time education:
RM2,000
3. Eligible unmarried child in qualifying higher education:
RM8,000
4. Additional relief for a qualifying child with a disability aged 18 or above in specified higher education:
RM8,000
up to RM8,000, with an additional RM8,000 may apply.
What expenses qualify?
Relevant qualifying circumstances include:
- Supporting an unmarried child below 18 years old.
- Supporting an unmarried child in qualifying full-time education.
- Supporting a child with a disability who meets LHDN requirements.
Note: Eligibility and the amount of relief depend on the child's age, marital status, education status and disability status, where applicable. Additional conditions may apply to children pursuing higher education. Please refer to the latest LHDN guidelines before making a claim.
Who is eligible?
- Taxpayers who have qualifying dependent children.
- Taxpayers whose children meet the relevant age, marital status and education requirements.
- Taxpayers claiming relief for a child with a disability, subject to the applicable conditions.
Supporting Documents
- Child's birth certificate or relevant identity documents.
- Education confirmation or enrolment records, where applicable.
- Disability registration or certification, where applicable.
- Other supporting documents required by LHDN.
Important note
- The relief amount depends on the child's circumstances.
- Higher-education relief is subject to specific course, institution and study-status requirements.
- Parents should check the rules on who may claim the relief where both parents are taxpayers.
- Avoid claiming the same child relief more than once where the rules do not permit it.
Official LHDN Reference: