Disibility & Special Needs
18 October 2026
Disibility & Special Needs Tax Relief
LHDN provides tax relief for eligible individuals with disabilities and qualifying basic supporting equipment purchased for the use of a person with a disability. Additional relief may also apply to an eligible disabled spouse or child.
Tax Relief Amount & Breakdown
1. Individual with a disability:
RM7,000
2. Basic supporting equipment:
RM6,000
3. Spouse with a disability:
RM6,000
4. Eligible child with a disability:
RM8,000
up to RM8,000, with an additional RM8,000 potentially available for a qualifying child aged 18 or above who meets the specified higher-education conditions.
Each category has its own eligibility requirements.
What expenses qualify?
For basic supporting equipment, qualifying purchases may include equipment such as:
- Artificial limbs and qualifying mobility aids.
- Hearing aids and other qualifying supporting equipment.
- Other basic supporting equipment that meets LHDN requirements.
Note: The equipment must meet the applicable conditions and be for the eligible person's use.
Who is eligible?
Depending on the relief category:
- Individuals officially recognised as persons with disabilities.
- Taxpayers purchasing qualifying basic supporting equipment for themselves, their spouse, children or parents with disabilities.
- Eligible taxpayers claiming relief for a disabled spouse or child.
Supporting Documents
- Relevant disability registration or certification.
- Original purchase receipts for qualifying equipment.
- Medical or supporting documents, where required.
- Education records for an eligible child claiming additional education-related disability relief.
Important note
- Different relief categories have different maximum amounts and conditions.
- Not every medical device or accessibility product automatically qualifies as basic supporting equipment.
- Retain receipts and supporting documents for tax verification.
- Confirm the applicable requirements with LHDN before claiming.
Official LHDN Reference: