Tax relief is provided to individuals with disabilities (OKUs) or taxpayers supporting OKU dependents. It aims to ease the financial burden of this group in Malaysia.
Categories of OKU tax relief include:
- OKU Individual
If the taxpayer is a registered OKU
Relief: Additional RM6,000
- OKU Spouse
If the spouse is a OKU and unemployed
Relief: Additional RM5,000
- OKU Child (under 18 years)
Relief: RM6,000
- OKU Child (in higher education, 18 years and above, unmarried)
Relief: Additional RM8,000
- Basic supporting equipment for OKUs
Purchase of assistive devices (wheelchair, hearing aids, etc.) for self/spouse/child or parents
Relief: RM6,000
- Treatment for children with learning disabilities
Includes:
- Diagnostic assessments for learning disabilities
- Early intervention programs
- Rehabilitation treatments
Relief: Up to RM4,000 (capped)
Ensure you keep purchase receipts and always check the latest annual tax relief list.
https://www.hasil.gov.my/individu/kitaran-cukai-individu/lapor-pendapatan/pelepasan-cukai/Updated date: 19/9/2025
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