Medical Expenses
11 October 2026
Medical Expenses Tax Relief
Medical expenses can add up over time. Under Malaysia's individual income tax rules, certain qualifying medical expenses for yourself, your spouse or your children may be eligible for tax relief, subject to LHDN's requirements.
Maximum relief for YA2025
RM10,000
Subject to eligible expense types and individual sub-limits.
What medical expenses qualify?
1. Serious illnesses
Qualifying treatment expenses for yourself, your spouse or your child.
2. Fertility treatment
Eligible fertility treatment expenses for yourself or your spouse.
3. Vaccination
Qualifying vaccination expenses for yourself, your spouse or your child, subject to a RM1,000 sub-limit.
4. Dental examination and treatment
Eligible dental expenses, subject to a RM1,000 sub-limit.
5. Health screening and related expenses
Eligible full medical check-ups, mental health consultations, disease screening and specified self-testing or health-monitoring equipment, subject to applicable limits.
6. Learning disability support for children
Qualifying diagnosis, early intervention or rehabilitation expenses for eligible children aged 18 and below, subject to a RM6,000 sub-limit.
Source: LHDN, Tax Relief for Resident Individuals, Year of Assessment 2025.
Who is eligible?
Resident individuals claiming eligible expenses for themselves, their spouse or children, subject to the conditions for each expense category.
What should you keep?
- Receipts and invoices from medical providers.
- Relevant medical reports or prescriptions, where applicable.
- Proof of payment and supporting documents required for the specific claim.
Important note
Not all healthcare spending qualifies for tax relief. The RM10,000 limit is subject to specific sub-limits and LHDN conditions. Medical expenses for parents and grandparents fall under a separate relief category.
Official reference: