Review of Income Tax Relief for Medical Treatment Expenses

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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。