Personal Tax Relief YA2024

Tax Relief for Child

(i) Ordinary Child Relief

• Child aged below 18: RM 2,000
• Child aged 18 and above with following condition: RM 8,000
  • Receiving full time education, diploma and degree onward
    
    

(ii) Breastfeeding Equipment RM 1,000

• Only applicable to working women with child aged under 2 years
• Claim once every 2 years
  
  

(iii) Fees paid to childcare centres and kindergartens RM 3,000

• Only for child aged 6 and below
• Childcare centres or kindergartens registered with the Department of Social Welfare (SWD) or Ministry of Education (MOE).
  
  

(vi) Net saving in SSPN’s scheme RM 8,000 [Extended to Y.A. 2024]

• Net saving in National Education Saving Scheme (SSPN) for child

Tax Relief for Parents

(i) Medical expenses for parents RM 8,000

• Including medical treatment expenses, special needs or carer expenses
• *Complete medical examination (limit to RM1,000) [Budget 2024]

**Tax relief for parental care is not available now**

Tax Relief for Whole Family (Individual, spouse, and child)

(i) Education or medical insurance RM 3,000

• Insurance premium for education or medical benefit
  
  

(ii) Medical expenses on serious diseases RM 10,000

• Including:
  • Cost of fertility treatment for married couples
  • Complete medical examination (Limit to RM 1,000)
  • Vaccination expenses (Limit to RM 1,000)
  • Expenses for children with learning disabilities (Limit to RM 4,000)
    • Autism
    • Attention Deficit Hyperactivity Disorder (ADHD)
    • Global Developmental Delay (GDD)
    • Intellectual Disability
    • Down Syndrome
    • Specific Learning Disabilities
  • *Dental examination or treatment [Budget 2024]
    • Dental practitioners registered with Malaysian Dental Council
    • For self, spouse or child

(iii) Lifestyle RM 2,500

• Books & Magazines
• Computer & smartphone
• Broadband
• *Self skill enhancement courses
• *Sport equipment(reclassified to sport equipment category)
• *Gymnasium membership fee(reclassified to sport equipment category)

(iv) Sport Equipment RM 1,000 [Budget 2024]

• Purchase of sports equipment, rental/entry fees for sports facilities & registration fees in sports competition
• *Gymnasium membership fee 
• *Sports training fees charged by registered sports clubs / companies

(v) Expenses related to Electric Vehicle (EV) charging facilities RM 2,500

• Including installation, rental, hire-purchase of equipment or subscription fees [Extended to year 2027]

Tax Relief for Disabled Person

(i) Disabled Individual RM 6,000

(ii) Disabled Spouse RM 5,000

(iii) Disabled Child RM 6,000: For Child aged under 18

(iv) Basic supporting equipment (For disabled individual, spouse, child or parent) RM 6,000