YA2026
RM8,000
YA2027 (Proposed)
RM8,000
What qualifies?
- Treatment at clinics and hospitals.
- Care at home, at day-care centres or residential care homes.
- Dental treatment (not cosmetic).
- Full medical check-ups and vaccinations: sub-limit RM1,000.
- Proposed from YA2027: care expenses cover all types of care, no doctor certification needed.
YA2026 sub-limits
- Medical, dental, home/day/residential care : shares the RM8,000 overall limit
- Full medical check-up, vaccination : RM1,000
Tips
- Siblings can share, but each claims only what they actually paid.
- A year-end full check-up for your parents uses up to RM1,000 of this relief.
- For a paid carer (not you, your spouse or child), keep the carer’s written declaration or work permit.
Records to keep
Receipts, doctor’s certification (YA2026), carer declaration.
What’s changing
- YA2027: Home/day/residential care expanded to all care expenses; no doctor certification needed.
How much tax does the full RM8,000 save?
Single, no bonus, basic reliefs only. Tax saved ≈ amount claimed × your marginal rate.