Child under 18
YA2026
RM2,000 each
YA2027 (Proposed)
RM2,000 each
What qualifies?
- Unmarried biological, step or legally adopted children.
Tips
- When parents are separated or file separately, each child is claimed by one parent (or split).
Records to keep
Child’s birth certificate.
Child 18+ in pre-university
YA2026
RM2,000 each
YA2027 (Proposed)
RM2,000 each
What qualifies?
- Unmarried children aged 18+ in full-time A-Level, certificate, foundation or matriculation courses.
Tips
- Once they move on to a diploma or degree, claim the RM8,000 relief instead.
Records to keep
Proof of enrolment.
Child 18+ in higher education
YA2026
RM8,000 each
YA2027 (Proposed)
RM8,000 each
What qualifies?
- In Malaysia: diploma level or higher (not foundation).
- Overseas: bachelor’s degree or higher.
- Course and institution must be government-recognised.
Tips
- The biggest child relief — remember to claim it every year they study.
Records to keep
Proof of enrolment and fee statements.
Disabled child
YA2026
RM8,000 each
YA2027 (Proposed)
RM8,000 each
What qualifies?
- Unmarried children of any age certified as disabled by JKM.
Tips
- If the child is 18+ and in higher education, claim RM16,000 instead (next item).
Records to keep
Child’s OKU certification.
Disabled child in higher education
YA2026
RM16,000 each
YA2027 (Proposed)
RM16,000 each
What qualifies?
- RM8,000 disabled child relief plus RM8,000 higher-education relief.
Tips
- Do not also claim the two separate items above for the same child.
Records to keep
OKU certification and proof of enrolment.