Disabled individual
YA2026
RM7,000
YA2027 (Proposed)
RM7,000
What qualifies?
- Taxpayers certified as disabled (OKU card) by the Department of Social Welfare (JKM).
Tips
- Stacks on top of the individual relief: RM16,000 in total for YA2026.
Records to keep
OKU card or JKM certification.
Supporting equipment for the disabled
YA2026
RM6,000
YA2027 (Proposed)
RM6,000
What qualifies?
- Wheelchairs, hearing aids, artificial limbs, haemodialysis machines, crutches and other basic supporting equipment.
- For yourself, your spouse, child or parent.
Tips
- Spectacles and contact lenses do not count.
Records to keep
Receipts and the user’s OKU certification.
Disabled spouse
YA2026
RM6,000
YA2027 (Proposed)
RM6,000
What qualifies?
- Spouse certified as disabled by JKM.
Tips
- You must also qualify for the spouse relief.
Records to keep
Spouse’s OKU card, marriage certificate.
How much tax does the full RM6,000 save?
Single, no bonus, basic reliefs only. Tax saved ≈ amount claimed × your marginal rate.