Spouse & Alimony
17 October 2026
Spouse & Alimony Tax Relief
Eligible taxpayers may claim spouse or alimony relief, subject to the conditions set by LHDN. The applicable relief depends on the taxpayer's circumstances and whether the spouse or former spouse meets the relevant requirements.
Tax Relief Amount & Breakdown
Maximum relief
RM4,000
For Year of Assessment (YA) 2025, eligible taxpayers may claim up to RM4,000 for qualifying spouse or alimony payments. Additional relief of up to RM6,000 may apply for an eligible spouse with a disability, subject to LHDN requirements.
What expenses qualify?
- Qualifying support for a spouse under the applicable tax rules.
- Alimony paid to a former wife where the payment meets LHDN requirements.
- Additional spouse relief where the spouse qualifies as a person with a disability.
Note: Eligibility depends on the taxpayer's marital circumstances and the applicable conditions for spouse or alimony relief. Additional requirements apply when claiming relief for a spouse with a disability.
Who is eligible?
- Taxpayers who meet the relevant spouse relief conditions.
- Taxpayers who make qualifying alimony payments to a former wife.
- Taxpayers claiming additional relief for a spouse with a disability, subject to the applicable requirements.
Supporting Documents
Keep the relevant supporting documents, including:
- Marriage certificate, where applicable.
- Proof of qualifying alimony payments.
- Relevant disability certification, where applicable.
- Other supporting records required by LHDN.
Important note
- The general spouse or alimony relief is subject to a maximum of RM4,000 for YA2025.
- The additional relief for a spouse with a disability has a separate eligibility requirement.
- Not every payment made to a spouse or former spouse automatically qualifies.
- Check the latest LHDN guidance before making a claim.
Official LHDN Reference: