Review of Income Tax Relief for Medical Treatment Expenses

Update: The Ismail Sabri Government Budget is no longer applicable. Malaysia's national budget for 2023 was re-tabled again in February 2023.

To Download Revised Budget 2023 Speech and some other related publications - https://www.ccs-co.com/post/budget-2023-malaysia-madani

Current Position | 目前情况

Income tax relief is given on medical treatment expenses of up to RM8,000 as follows:

1. serious illness for taxpayer, spouse or child;

2. fertility treatment for taxpayer or spouse;

3. vaccination for taxpayer, spouse or child limited to RM1,000; and

4. full medical check-up including mental health check-up or consultation, COVID-19 detection test inclusive of the purchase of self-test kit for taxpayer, spouse or child limited to RM1,000.

针对医疗费用，最高可获得8,000令吉的所得税减免：

1. 纳税人、配偶或子女的严重疾病；

2. 纳税人或配偶的生育治疗；

3. 纳税人、配偶或子女的疫苗接种，以1,000令吉为限；以及

4. 全面体检，包括精神健康检查或咨询，为纳税人、配偶或子女进行COVID-19检测（包括购买自我测试工具），限额为1,000令吉。

Proposal | 建议

To ease the financial commitment on early intervention for children with learning disabilities, it is proposed the scope of income tax relief for medical treatment expenses be expanded to include the intervention expenditure for Autism, Attention Deficit Hyperactivity Disorder (ADHD), Global Developmental Delay (GDD), Intellectual Disability, Down Syndrome and Specific Learning Disabilities limited to RM4,000 as below:

1. diagnostic assessment certified by a medical practitioner registered with the Malaysian Medical Council (MMC);

2. early intervention and rehabilitation programmes conducted by health profession practitioners registered under the Allied Health Profession Act 2016.

With the expansion of this scope, it is proposed that the amount of tax relief for medical treatment expenditure be increased from RM8,000 to RM10,000.

为了减轻对有学习障碍的儿童的早期療育的负担，建议扩大医疗费用的所得税减免范围，以包括自闭症、注意力缺陷多动症（ADHD）、全面性发育迟缓（GDD）、智力障碍、唐氏综合症和特殊学习障碍的早期療育开支，限额为4,000令吉，条件是：

1. 诊断评估获得马来西亚医学理事会（MMC）注册医生鉴定；

2. 由根据《2016年联合健康专业法令》注册的健康专业从业人员进行的早期治疗和康复计划。

随着这一范围的扩大，因此，也建议将医疗支出的减税额度从8,000令吉提高到10,000令吉。

早期療育: 又稱早期干预、早期介入，指对小年龄的，发展偏离正常和可能偏离正常的儿童所采用的一种特殊教育手段，以便使这部分儿童所提高并获得一定的生活能力和技能

注意力缺陷多动症（ADHD）: 一种大脑疾病，其特点为持续的注意力不集中和/或多 动症-冲动模式，对功能或发育造成干扰。

注意力不集中是指人在工作中分心、缺乏毅力、难以持续集中注意力以及 缺乏条理；这些问题的原因并非违抗或缺乏理解]

全面性发育迟缓（GDD）: 指一名婴幼儿在多个方面的 发育出现落后，同时这些迟缓现象至少持续六 个月。 发育迟缓可能涉及言语、行动、智力、 情感或其他方面。

Effective Date | 生效日期

From the year of assessment 2023

Comments

The proposal to expand the scope of income tax relief for medical treatment expenses is aimed at supporting families with children who have learning disabilities, such as Autism, ADHD, GDD, Intellectual Disability, Down Syndrome, and Specific Learning Disabilities.

By providing tax relief on early intervention and rehabilitation programs, the government hopes to encourage parents to seek early diagnosis and treatment for their children, which can lead to better outcomes and reduce the financial burden on families. Increasing the amount of tax relief from RM8,000 to RM10,000 is intended to further ease the financial burden on affected families and incentivize them to seek necessary medical treatment.

扩大医疗治疗费用的所得税减免范围的建议旨在协助有学习障碍的儿童家庭，例如自闭症、ADHD、GDD、智力障碍、唐氏综合症和特殊学习障碍。

通过为早期治疗和康复计划提供税务减免，政府希望鼓励家长及早为孩子寻求诊断和治疗，这有助于取得更好的效果，减轻家庭的经济负担。

将税务减免额从8,000令吉增加到10,000令吉的提议，主要是为了进一步减轻受影响家庭的经济负担，激励他们寻求必要的医疗治疗。